在职人员ACCA考试备考攻略

发布时间:2021-01-21


相信备考ACCA考试的大部分考生都是一边工作一边备考,这种情况下备考时间就显得比较少,那么上班族应该如何安排ACCA考试备考呢?接下来就跟51题库考试学习网一起去看看吧!

1、在分配时间之前一定要建立自己备考的坚定信心。很多在职考生存在的问题在于缺乏学习的动力和落实的能力。一定要坚定的意志,可以找一些志同道合的考生作为备考小伙伴,互相监督互相学习,共同进步。

2、由于在职的考生会因为工作占用时间,有的还需要照顾家庭,所以对于在职考生来说时间较少,可能无法拥有大段的完整时间来复习和做题,一是时间紧迫,二是经力有限,所以就需要在职考生利用身边一切学习资源,利用好碎片化时间,还需要有好心态和坚强的毅力,安排好复习计划,并严格实行。

3、结合自身情况,比如喜欢早起,那么可以充分利用早起后的一小时,这个时间的精力是比较充沛的,脑子比较灵活,能够更加专注于学习。也可以利用上下班时间,比如通勤时坐车坐地铁,不方便看书那么可以选择听课。喜欢熬夜的考生晚上就不要再刷短视频或是玩游戏了,相对而言晚上是一整天里唯一能有整块学习时间的最佳时机,这时候可以利用晚上的整块时间进行听课或是做题,整理听课笔记归纳总结等等。同时,在制定目标的时候既要有长期目标,也要量化短期目标,确认三个月或者一个月内的总目标,然后把目标分解到周,然后把任务放到可供支配的时间里去执行。

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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。

(ii) Identify the points that must be confirmed and any action necessary in order for capital treatment to

apply to the transaction. (4 marks)

正确答案:
(ii) Ensuring capital treatment
For the capital treatment to apply, a number of conditions need to be satisfied such that the following points need to be
confirmed.
– The business of Acrux Ltd consists wholly or mainly of the carrying on of a trade as opposed to the making of
investments.
– Spica is UK resident and ordinarily resident despite living in both the UK and Solaris.
– The transaction is being carried out for the purpose of the company’s trade and is not part of a scheme intended
to avoid tax. This is likely to be the case as HMRC accept that a management disagreement over the running of
the company has an adverse effect on the running of the business.
In addition, Spica must have owned the shares for at least five years so the transaction must not take place until
1 October 2008.

(b) Discuss the view that fair value is a more relevant measure to use in corporate reporting than historical cost.

(12 marks)

正确答案:
(b) The main disagreement over a shift to fair value measurement is the debate over relevance versus reliability. It is argued that
historical cost financial statements are not relevant because they do not provide information about current exchange values
for the entity’s assets which to some extent determine the value of the shares of the entity. However, the information provided
by fair values may be unreliable because it may not be based on arm’s-length transactions. Proponents of fair value
accounting argue that this measurement is more relevant to decision makers even if it is less reliable and would produce
balance sheets that are more representative of a company’s value. However it can be argued that relevant information that is
unreliable is of no use to an investor. One advantage of historical cost financial information is that it produces earnings
numbers that are not based on appraisals or other valuation techniques. Therefore, the income statement is less likely to be
subject to manipulation by management. In addition, historical cost balance sheet figures comprise actual purchase prices,
not estimates of current values that can be altered to improve various financial ratios. Because historical cost statements rely
less on estimates and more on ‘hard’ numbers, it can be said that historical cost financial statements are more reliable than
fair value financial statements. Furthermore, fair value measurements may be less reliable than historical costs measures
because fair value accounting provides management with the opportunity to manipulate the reported profit for the period.
Developing reliable methods of measuring fair value so that investors trust the information reported in financial statements is
critical.
Fair value measurement could be said to be more relevant than historical cost as it is based on market values and not entity
specific measurement on initial recognition, so long as fair values can be reliably measured. Generally the fair value of the
consideration given or received (effectively historical cost) also represents the fair value of the item at the date of initial
recognition. However there are many cases where significant differences between historical cost and fair value can arise on
initial recognition.
Historical cost does not purport to measure the value received. It cannot be assumed that the price paid can be recovered in
the market place. Hence the need for some additional measure of recoverable value and impairment testing of assets.
Historical cost can be an entity specific measurement. The recorded historical cost can be lower or higher than its fair value.
For example the valuation of inventory is determined by the costing method adopted by the entity and this can vary from
entity to entity. Historical cost often requires the allocation of costs to an asset or liability. These costs are attributed to assets,
liabilities and expenses, and are often allocated arbitrarily. An example of this is self constructed assets. Rules set out in
accounting standards help produce some consistency of historical cost measurements but such rules cannot improve
representational faithfulness.
Another problem with historical cost arises as regards costs incurred prior to an asset being recognised. Historical costs
recorded from development expenditure cannot be capitalised if they are incurred prior to the asset meeting the recognition
criteria in IAS38 ‘Intangible Assets’. Thus the historical cost amount does not represent the fair value of the consideration
given to create the asset.
The relevance of historical cost has traditionally been based on a cost/revenue matching principle. The objective has been to
expense the cost of the asset when the revenue to which the asset has contributed is recognised. If the historical cost of the
asset differs from its fair value on initial recognition then the matching process in future periods becomes arbitrary. The
measurement of assets at fair value will enhance the matching objective. Historical cost may have use in predicting future
net reported income but does not have any necessary implications for future cash flows. Fair value does embody the market’s
expectations for those future cash flows.
However, historical cost is grounded in actual transaction amounts and has existed for many years to the extent that it is
supported by practical experience and familiarity. Historical cost is accepted as a reliable measure especially where no other
relevant measurement basis can be applied.

(b) Explain the capital gains tax (CGT) and inheritance tax (IHT) implications of Graeme gifting his remaining ‘T’

ordinary shares at their current value either:

(i) to his wife, Catherine; or

(ii) to his son, Barry.

Your answer should be supported by relevant calculations and clearly identify the availability and effect of

any reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilities

arising. (9 marks)

正确答案:

 


(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitative

non-financial performance measures that could be used to assess the ‘quality of service’ provided by the

Dental Health Partnership. (3 marks)

正确答案:
(c) In order to assess the quality of patient care provided by the Dental Health Partnership the following performance measures
might be used:
– The percentage of ‘on time’ treatment of those patients who arrived prior to their appointment time would provide an
indication regarding the effectiveness of the scheduling of appointments by the Dental Health Partnership.
– the percentage of patient appointments which were re-arranged at the request of the Dental Health Partnership.
Rearranged appointments represent the provision of a lower level of service provision to clients who may, as a result,
switch to an alternative dental practice.
– the percentage of patients who return for treatment after their first appointment would provide an indication that they
were satisfied with the service they received.
– the percentage of patients who were able to gain an appointment at their preferred date and time is an indication of the
availability of the service to clients.
Note: Candidates were only required to discuss three measures.

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