点击查看：关于ACCA考试的一些问题和解答

发布时间：2020-09-03

各位小伙伴大家好！很多小伙伴都想报考ACCA考试，大家对于这门考试也提出了一些问题，51题库考试学习网为大家带来了关于这门考试的一些问题和解答，让我们一起来看看吧！

一、ACCA缺考有影响吗？

缺考ACCA考试没有任何后续影响，即使你缺考了8次10次，对你以后的考试也不会有任何影响。但是会有一些损失：

1.ACCA考试报名费用高

对于ACCA有所了解的小伙伴，相信对于ACCA的考试费用还是有一定了解的。考一次ACCA动不动就要几百块的考试费，如果附近没有ACCA考点，还得算上来往的交通费、住宿费等，可以说考一次ACCA所要付出的代价，相对于国内会计考试来讲还是高出不少的。所以大家在报考的时候就要想清楚是否决定要去考试。

2.ACCA考纲可能会发生变化

虽说ACCA每年的考纲大体上不会出现比较重大的调整，但是保不齐哪一天就遇到考纲调整。比如今年，由于新冠疫情影响，2020年3月ACCA的考试被取消，正当大家以为多出了时间可以慢慢复习的时候，官方又通知2020年6月对于英国税务的考纲有所调整，大家又只好重新准备对应的考试。所以还是能考赶紧考，以免大把的学习和复习时间被白白浪费了。

二、ACCA考试可以弃考吗？

首先ACCA考试是可以退考的。在正常报考日期截止前，学员都可以进入myACCA的账户里去修改考试信息。

包括退考、更改考场、更改考试科目以及增加报考科目等。退考后，之前缴纳的ACCA考试费用会返还到你的ACCA账户里，可以用来缴年费和下次考试，但是不能返还到你的银行卡。

其实很多小伙伴都会在临近快要考试的时候产生弃考想法，究其根本有两点原因：

1、给自己压力太大；

2、复习不到位，比较焦虑。

因此，这里要跟正在备考ACCA的小伙伴提两个小建议：

1.首先在心态上要调整好，即便没有复习到理想状态也请相信自己，在一个半月之后，你将会有脱胎换骨的提升。如果复习好了也不可太轻敌，考前切忌过于放松，原因在于考前太懒散，对于考试状态来说非常致命。

2.在备考的时候，好好规划时间，在刷题和复习交替进行的同时对照错题整理笔记。相信自己一定可以成功的！

以上就是今天分享的全部内容了，各位小伙伴根据自己的情况进行查阅，希望本文对各位有所帮助，预祝各位取得满意的成绩，如需了解更多相关内容，请关注51题库考试学习网！

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(b) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated interest rate for this

loan was 8 per cent. Interest is payable by Bromwich at the end of each year and the loan is repayable on

30 November 2007. At 30 November 2005, the directors of Ambush have heard that Bromwich is in financial

difficulties and is undergoing a financial reorganisation. The directors feel that it is likely that they will only

receive $100,000 on 30 November 2007 and no future interest payment. Interest for the year ended

30 November 2005 had been received. The financial year end of Ambush is 30 November 2005.

Required:

(i) Outline the requirements of IAS 39 as regards the impairment of financial assets. (6 marks)

正确答案：
(b) (i) IAS 39 requires an entity to assess at each balance sheet date whether there is any objective evidence that financial
assets are impaired and whether the impairment impacts on future cash flows. Objective evidence that financial assets
are impaired includes the significant financial difficulty of the issuer or obligor and whether it becomes probable that the
borrower will enter bankruptcy or other financial reorganisation.
For investments in equity instruments that are classified as available for sale, a significant and prolonged decline in the
fair value below its cost is also objective evidence of impairment.
If any objective evidence of impairment exists, the entity recognises any associated impairment loss in profit or loss.
Only losses that have been incurred from past events can be reported as impairment losses. Therefore, losses expected
from future events, no matter how likely, are not recognised. A loss is incurred only if both of the following two
conditions are met:
(i) there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition
of the asset (a ‘loss event’), and
(ii) the loss event has an impact on the estimated future cash flows of the financial asset or group of financial assets
that can be reliably estimated
The impairment requirements apply to all types of financial assets. The only category of financial asset that is not subject
to testing for impairment is a financial asset held at fair value through profit or loss, since any decline in value for such
assets are recognised immediately in profit or loss.
For loans and receivables and held-to-maturity investments, impaired assets are measured at the present value of the
estimated future cash flows discounted using the original effective interest rate of the financial assets. Any difference
between the carrying amount and the new value of the impaired asset is an impairment loss.
For investments in unquoted equity instruments that cannot be reliably measured at fair value, impaired assets are
measured at the present value of the estimated future cash flows discounted using the current market rate of return for
a similar financial asset. Any difference between the previous carrying amount and the new measurement of theimpaired asset is recognised as an impairment loss in profit or loss.

(ii) Calculate the probability of the net profit being less than ￡75 million. (2 marks)

正确答案：

2 Alpha Division, which is part of the Delta Group, is considering an investment opportunity to which the following

estimated information relates:

(1) An initial investment of $45m in equipment at the beginning of year 1 will be depreciated on a straight-line basis

over a three-year period with a nil residual value at the end of year 3.

(2) Net operating cash inflows in each of years 1 to 3 will be $12·5m, $18·5m and $27m respectively.

(3) The management accountant of Alpha Division has estimated that the NPV of the investment would be

$1·937m using a cost of capital of 10%.

(4) A bonus scheme which is based on short-term performance evaluation is in operation in all divisions within the

Delta Group.

Required:

(a) (i) Calculate the residual income of the proposed investment and comment briefly (using ONLY the above

information) on the values obtained in reconciling the short-term and long-term decision views likely to

be adopted by divisional management regarding the viability of the proposed investment. (6 marks)

正确答案：

 

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