内蒙古考生：2020年ACCA国际会计师几月份考试？

发布时间：2020-01-09

你是否因为自己错过2019年12月份的ACCA考试的报名时间而懊恼呢？自己呕心沥血准备几个月的考试就因为没有及时报名而前功尽弃了？那么，51题库考试学习网想告诉大家：好消息来啦！2020年ACCA国家会计师考试报名时间新鲜出炉啦~最近的一次考试就在两个月之后哟,有参加的同学可以开始备考啦！具体的时间如下所示： 

首先是报名的时间节点，目前2020年3月份ACCA考试提前报名的时间已于2019年11月11日结束了，而常规报名时间仍在继续，持续时间到2020年1月27日，没有报名的同学赶紧去报名呀~不要到时候又遇到错过时间的尴尬局面：

以上是2020年ACCA四个考季的报名时间，有想报名的同学要随时关注时间哟~

了解完了报名时间，那么考试的具体时间又是什么时候呢?别担心，51题库考试学习网会为大家奉上2020年一整年的ACCA考试时间：

以上就是2020年ACCA考试的报名时间和考试时间的具体情况，51题库考试学习网提醒大家，在备考的同时千万不要忘记这些重要的时间节点哟~错过任何一个对大家来说都是一大损失。建议大家将自己考试的时间记录在一个明显且自己能够天天看到的位置，以免忘记。最后，大家还是需要根据自己实际的学习情况来报考，祝大家考试顺利通过~

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。

(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc as

a holding company and identify any planning actions that can be taken to defer or minimise these tax

costs. (4 marks)

You should assume that the corporation tax rates for the financial year 2005 and the income tax rates

and allowances for the tax year 2005/06 apply throughout this question.

正确答案：
(iii) Bold plc will be making a taxable supply of services, likely to exceed the VAT threshold. It should therefore consider
registering for VAT – either immediately on a voluntary basis, or when its cumulative taxable supplies in the previous
twelve months exceed ￡60,000.
As an alternative, the new group can apply for a group VAT registration. This will simplify its VAT administration as intragroup
transactions are broadly disregarded for VAT purposes, and only one VAT return is required for the group as a
whole.
Stamp duty normally applies at 0·5% on the consideration payable in respect of transactions in shares. However, an
exemption is available in the case of a takeover, reconstruction or amalgamation where there is no real change in
ownership, i.e. the new shareholdings mirror the old shareholdings, and the transaction is for commercial purposes. The
insertion of a new holding company over an existing company, as proposed here, would qualify for this exemption.
There is no VAT on transactions in shares.

(ii) State the taxation implications of both equity and loan finance from the point of view of a company.

(3 marks)

正确答案：
(ii) A company needs to be aware of the following issues:
Equity
(1) Costs incurred in issuing share capital are not allowed as a trading deduction.
(2) Distributions to investors are not allowed as a trading deduction.
(3) The cost of making distributions to shareholders are disallowable.
(4) Where profits are taxed at an effective rate of less than 19%, any profits used to make a distribution to noncorporate
shareholders will themselves be taxed at the full 19% rate.
Loan finance/debt
(1) The incidental costs of obtaining/raising loan finance are broadly deductible as a trading expense.
(2) Capital costs of raising loan finance (for example, loans issued at a discount) are not deductible for tax purposes.
(3) Interest incurred on a loan to finance a business is deductible from trading income.

(ii) Advise Andrew of the tax implications arising from the disposal of the 7% Government Stock, clearly

identifying the tax year in which any liability will arise and how it will be paid. (3 marks)

正确答案：
(ii) Government stock is an exempt asset for the purposes of capital gains tax, however, as Andrew’s holding has a nominal
value in excess of ￡5,000, a charge to income tax will arise under the accrued income scheme. This charge to income
tax will arise in 2005/06, being the tax year in which the next interest payment following disposal falls due (20 April
2005) and it will relate to the income accrued for the period 21 October 2004 to 14 March 2005 of ￡279 (145/182
x ￡350). As interest on Government Stock is paid gross (unless the holder applies to receive it net), the tax due of ￡112
(￡279 x 40%) will be collected via the self-assessment system and as the interest was an ongoing source of income
will be included within Andrew’s half yearly payments on account payable on 31 January and 31 July 2006.

5 You are the manager responsible for the audit of Blod Co, a listed company, for the year ended 31 March 2008. Your

firm was appointed as auditors of Blod Co in September 2007. The audit work has been completed, and you are

reviewing the working papers in order to draft a report to those charged with governance. The statement of financial

position (balance sheet) shows total assets of $78 million (2007 – $66 million). The main business activity of Blod

Co is the manufacture of farm machinery.

During the audit of property, plant and equipment it was discovered that controls over capital expenditure transactions

had deteriorated during the year. Authorisation had not been gained for the purchase of office equipment with a cost

of $225,000. No material errors in the financial statements were revealed by audit procedures performed on property,

plant and equipment.

An internally generated brand name has been included in the statement of financial position (balance sheet) at a fair

value of $10 million. Audit working papers show that the matter was discussed with the financial controller, who

stated that the $10 million represents the present value of future cash flows estimated to be generated by the brand

name. The member of the audit team who completed the work programme on intangible assets has noted that this

treatment appears to be in breach of IAS 38 Intangible Assets, and that the management refuses to derecognise the

asset.

Problems were experienced in the audit of inventories. Due to an oversight by the internal auditors of Blod Co, the

external audit team did not receive a copy of inventory counting procedures prior to attending the count. This caused

a delay at the beginning of the inventory count, when the audit team had to quickly familiarise themselves with the

procedures. In addition, on the final audit, when the audit senior requested documentation to support the final

inventory valuation, it took two weeks for the information to be received because the accountant who had prepared

the schedules had mislaid them.

Required:

(a) (i) Identify the main purpose of including ‘findings from the audit’ (management letter points) in a report

to those charged with governance. (2 marks)

正确答案：
5 Blod Co
(a) (i) A report to those charged with governance is produced to communicate matters relating to the external audit to those
who are ultimately responsible for the financial statements. ISA 260 Communication of Audit Matters With Those
Charged With Governance requires the auditor to communicate many matters, including independence and other ethical
issues, the audit approach and scope, the details of management representations, and the findings of the audit. The
findings of the audit are commonly referred to as management letter points. By communicating these matters, the auditor
is confident that there is written documentation outlining all significant matters raised during the audit process, and that
such matters have been formally notified to the highest level of management of the client. For the management, the
report should ensure that they fully understand the scope and results of the audit service which has been provided, and
is likely to provide constructive comments to help them to fulfil their duties in relation to the financial statements and
accounting systems and controls more effectively. The report should also include, where relevant, any actions that
management has indicated they will take in relation to recommendations made by the auditors.

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