英语水平不高如何备考acca考试?

发布时间：2021-01-22

备考ACCA考试的考生都知道ACCA考试是纯英文考试，那么英语水平不高的考生应该如何备考ACCA考试呢?接下来就和51题库考试学习网一起去看看吧!

1.专业财经词汇专门记忆

在ACCA考试中有很多专业性的财经词汇需要考生另外理解记忆。这些单词在考生日常生活中可能并不常见，所以不论英语水平是英语四级、还是英语六级，对于ACCA的学习区别都不是很大。不过，ACCA财经词汇量比较有限，一些单词都是反复出现。刚入门的时候考生可能觉得不好记忆，但是随着学习的深入和反复做练习题，会发现非常熟悉这些词汇和句式的表达，因此ACCA学习起来也并不难。

2.熟练运用英文表达意思

对于考生们比较头疼的简答题来说，涉及到英文写作可能是很多考生的难关，无法用英语准确表达自己的意思。解决这个问题的方法也很简单：一方面对于词汇量的积累一定要够，另一方面要掌握一些基本句式的表达。ACCA对于考生的句式和语法没有太严格的要求，只要考生能表达了自己的意思，即使用最简单的句式也可以。

另外，ACCA考试另一个比较人性化的地方体现在评分标准里，语法错误和拼写错误是不影响考试的。即使学生的英语水平一般，回答主观题的时候一些句式语法使用不够标准也不会影响考试的通过，如果要扣分，也最多只会扣4分专业分，只要知识点理解到位并且能够正确运用在案例中，通过考试是没问题的。

以上就是51题库考试学习网给大家带来关于英语水平不好是否能备考ACCA考试的全部内容，希望能够帮到大家!后续请大家持续关注51题库考试学习网，51题库考试学习网将会为大家持续更新最新、最热的考试资讯!

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) During the inventory count on 31 December, some goods which had cost $80,000 were found to be damaged.

In February 2005 the damaged goods were sold for $85,000 by an agent who received a 10% commission out

of the sale proceeds. (2 marks)

Required:

Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which

justifies your answer in each case.

NOTE: The mark allocation is shown against each of the three matters.

正确答案：
(b) The inventories should be valued at the lower of cost and net realisable value. Cost is $80,000, net realisable value is
$85,000 less 10%, or $76,500. The net realisable value of $76,500 should therefore be taken (IAS2 Inventories)

2 The draft financial statements of Rampion, a limited liability company, for the year ended 31 December 2005

included the following figures:

$

Profit 684,000

Closing inventory 116,800

Trade receivables 248,000

Allowance for receivables 10,000

No adjustments have yet been made for the following matters:

(1) The company’s inventory count was carried out on 3 January 2006 leading to the figure shown above. Sales

between the close of business on 31 December 2005 and the inventory count totalled $36,000. There were no

deliveries from suppliers in that period. The company fixes selling prices to produce a 40% gross profit on sales.

The $36,000 sales were included in the sales records in January 2006.

(2) $10,000 of goods supplied on sale or return terms in December 2005 have been included as sales and

receivables. They had cost $6,000. On 10 January 2006 the customer returned the goods in good condition.

(3) Goods included in inventory at cost $18,000 were sold in January 2006 for $13,500. Selling expenses were

$500.

(4) $8,000 of trade receivables are to be written off.

(5) The allowance for receivables is to be adjusted to the equivalent of 5% of the trade receivables after allowing for

the above matters, based on past experience.

Required:

(a) Prepare a statement showing the effect of the adjustments on the company’s net profit for the year ended

31 December 2005. (5 marks)

正确答案：

4 (a) For this part, assume today’s date is 1 March 2006.

Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading company

that makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,

and commenced trading on the same day. The business has been successful, and the company has accumulated

a large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben have

received an offer from a rival company, which they are considering. The offer provides Bill and Ben with two

alternative methods of payment for the purchase of their shares:

(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.

(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.

Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offer

terms is that Bill and Ben would be retained as employees of the company on the same salary.

Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.

Required:

(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March

2006 will result in the highest after tax cash amount for Bill and Ben:

(1) payment of a dividend, or

(2) payment of a salary bonus.

You are not required to consider the corporation tax (CT) implications for Flower Limited in your

answer. (5 marks)

正确答案：

 

As a result, Bill and Ben would each be better off by ￡15,005 (69,142 – 54,137). If the cash were extracted by way
of dividend.
Tutorial note: In this answer the employers’ national insurance liability on the salary has been ignored. Credit would be
given to a candidate who recognised this issue.

(ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRS

including the provision in the opening IFRS balance sheet. (4 marks)

正确答案：
(ii) A company has to apply IAS12 to the temporary differences between the carrying amount of the assets and liabilities in
its opening IFRS balance sheet (1 November 2003) and their tax bases (IFRS1 ‘First time adoption of IFRS’). The
deferred tax provision will be calculated using tax rates that have been enacted or substantially enacted by the balance
sheet date. The carrying values of the assets and liabilities at the opening balance sheet date will be determined by
reference to IFRS1 and will use the applicable IFRS in the first IFRS financial statements. Any adjustments required to
the deferred tax balance will be recognised directly in retained earnings.
Subsequent balance sheets (at 31 October 2004 and 31 October 2005) will be drawn up using the IFRS used in the
financial statements to 31 October 2005. The deferred tax provision will be adjusted as at 31 October 2004 and thenas at 31 October 2005 to reflect the temporary differences arising at those dates.

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