你知道ACCA退考及流程是什么吗？了解一下吧！

发布时间：2020-02-14

报ACCA考试需要我们提前至少一个月进行考试报名和缴费，因此很容易导致因为一些急事造成我们无法参加当次的考试。那么，在这种情形下ACCA考试还能否退掉？关于这个问题51题库考试学习网今天就来好好的为同学们讲解一下好了，感兴趣的同学可以一起来看一看。

首先，ACCA目前ACCA考试需要我们提前进行报考，所以很多考生在临近考试时都会无法参加考试。有的同学觉得缺考会对以后造成不好影响，其实，同学大可放心了，缺考不会对我们的考试产生任何影响，直接等下一个ACCA考季再报考就行了。

如果只是因为担心考不过而缺考，这是完全没有必要的，即使感觉自己完全没有通过的可能性，也不用选择直接缺考的方式。建议能参加的话尽量参加一下考试，一来可以熟悉一下考场的环境，二来可以体会一下考场氛围，下次再参加的时候也不会被这种紧张感影响到自己发挥。

总之，不建议考生缺考ACCA考试，毕竟都是付出了高额费用的，能从中学到一点是一点。另外，由于ACCA考试一贯是先交钱再考试，如果没有改考而直接缺考的话，之前缴纳的考试费是不会退回的，所以尽量以改考的方式协调考试时间，而不是直接缺考。

考ACCA是允许我们在常规报名截止日期前进行退考的，具体可以参照以下步骤：

Step 1:登录到你的my ACCA账户，进入”Exam Entry”页面中，点击”View/Amend Exam Entry”进入报考更改页面。

Step 2:进入页面后，点击”Amend Exam Entry”进行考试报名更改。

Step 3:更改报考的页面中，会出现初始报名的页面，如需删减考试科目，请将科目的“√”去除;如需增加科目，请直接在需报考的科目后打勾。

Step 4:更改考试报名后，会显示出哪门科目被取消，哪门科目已报考成功，相应的费用也会在此页面中进行调整和更改。点击”Proceed to payment”进入支付页面进行付费。

好了，以上就是关于ACCA退考的相关内容。如果还想了解更多信息，欢迎来51题库考试学习网留言哦！

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) Briefly explain the extent to which the application of sensitivity analysis might be useful in deciding

which refrigeration system to purchase and discuss the limitations inherent in its use. (3 marks)

正确答案：
(ii) Sensitivity analysis could be used to assess how responsive the NPV calculated in part (a) in respect of each decision
option change is to changes in the variables used to calculate it. The application of sensitivity analysis requires that the
net present values are calculated under alternative assumptions in order to determine how sensitive they are to changing
conditions. In this particular example then a relatively small change in the forecast cash flows might lead to a change
in the investment decision. The application of sensitivity analysis can indicate those variables to which the NPV is most
sensitive and the extent to which these variables may change before an investment results in a negative NPV. Thus the
application of sensitivity analysis may provide management with an indication of why a particular project might fail. The
directors of Stay Cool Ltd should give consideration to the potential variations in the independent variables which feature
in the decision-making process such as:
– estimated revenues
– estimated operating costs
– estimated working lives
– estimated repair costs
– the estimated discount rate i.e. cost of capital of each alternative investment.
Sensitivity analysis has some serious limitations. The use of the method requires changes in each variable under
consideration are isolated. However management may be focused on what happens if changes occur in two or more
critical variables. Another problem relating to the use of sensitivity analysis to forecast outcomes lies in the fact that it
provides no indication of the likelihood of the occurrence of changes in critical variables.

(b) (i) Explain the matters you should consider, and the evidence you would expect to find in respect of the

carrying value of the cost of investment of Dylan Co in the financial statements of Rosie Co; and

(7 marks)

正确答案：
(b) (i) Cost of investment on acquisition of Dylan Co
Matters to consider
According to the schedule provided by the client, the cost of investment comprises three elements. One matter to
consider is whether the cost of investment is complete.
It appears that no legal or professional fees have been included in the cost of investment (unless included within the
heading ‘cash consideration’). Directly attributable costs should be included per IFRS 3 Business Combinations, and
there is a risk that these costs may be expensed in error, leading to understatement of the investment.
The cash consideration of $2·5 million is the least problematical component. The only matter to consider is whether the
cash has actually been paid. Given that Dylan Co was acquired in the last month of the financial year it is possible that
the amount had not been paid before the year end, in which case the amount should be recognised as a current liability
on the statement of financial position (balance sheet). However, this seems unlikely given that normally control of an
acquired company only passes to the acquirer on cash payment.
IFRS 3 states that the cost of investment should be recognised at fair value, which means that deferred consideration
should be discounted to present value at the date of acquisition. If the consideration payable on 31 January 2009 has
not been discounted, the cost of investment, and the corresponding liability, will be overstated. It is possible that the
impact of discounting the $1·5 million payable one year after acquisition would be immaterial to the financial
statements, in which case it would be acceptable to leave the consideration at face value within the cost of investment.
Contingent consideration should be accrued if it is probable to be paid. Here the amount is payable if revenue growth
targets are achieved over the next four years. The auditor must therefore assess the probability of the targets being
achieved, using forecasts and projections of Maxwell Co’s revenue. Such information is inherently subjective, and could
have been manipulated, if prepared by the vendor of Maxwell Co, in order to secure the deal and maximise
consideration. Here it will be crucial to be sceptical when reviewing the forecasts, and the assumptions underlying the
data. The management of Rosie Co should have reached their own opinion on the probability of paying the contingent
consideration, but they may have relied heavily on information provided at the time of the acquisition.
Audit evidence
– Agreement of the monetary value and payment dates of the consideration per the client schedule to legal
documentation signed by vendor and acquirer.
– Agreement of $2·5 million paid to Rosie Co’s bank statement and cash book prior to year end. If payment occurs
after year end confirm that a current liability is recognised on the individual company and consolidated statement
of financial position (balance sheet).
– Board minutes approving the payment.
– Recomputation of discounting calculations applied to deferred and contingent consideration.
– Agreement that the discount rate used is pre-tax, and reflects current market assessment of the time value of money
(e.g. by comparison to Rosie Co’s weighted average cost of capital).
– Revenue and profit projections for the period until January 2012, checked for arithmetic accuracy.
– A review of assumptions used in the projections, and agreement that the assumptions are comparable with the
auditor’s understanding of Dylan Co’s business.
Tutorial note: As the scenario states that Chien & Co has audited Dylan Co for several years, it is reasonable to rely on
their cumulative knowledge and understanding of the business in auditing the revenue projections.

(iii) Tyre has entered into two new long lease property agreements for two major retail outlets. Annual rentals are paid

under these agreements. Tyre has had to pay a premium to enter into these agreements because of the outlets’

location. Tyre feels that the premiums paid are justifiable because of the increase in revenue that will occur

because of the outlets’ location. Tyre has analysed the leases and has decided that one is a finance lease and

one is an operating lease but the company is unsure as to how to treat this premium. (5 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

正确答案：
(iii) Retail outlets
The two new long lease agreements have been separately classified as an operating lease and a finance lease. The lease
premium paid for a finance lease should be capitalised and recognised as an asset under the lease. IAS17 ‘Leases’ says that
costs identified as directly attributable to a finance lease are added to the amount recognised as an asset. It will be included
in the present value calculation of the minimum lease payments. The finance lease will be recognised at its fair value or if
lower the present value of the minimum lease payments. The premium will be depreciated as part of the asset’s value over
the shorter of the lease term and the asset’s useful life. Initially, a finance lease liability will be set up which is equal to the
value of the leased asset.
The operating lease premium will be spread over the lease term on a straight line basis unless some other method is more
representative. The premium will be effectively treated as a prepayment of rent and is amortised over the life of the agreement.

2 Benny Korere has been employed as the sales director of Golden Tan plc since 1994. He earns an annual salary of

￡32,000 and is provided with a petrol-driven company car which has a CO2 emission rate of 187g/km and had a

list price when new of ￡22,360. In August 2003, when he was first provided with the car, Benny paid the company

￡6,100 towards the capital cost of the car. Golden Tan plc does not pay for any of Benny’s private petrol and he is

also required to pay his employer ￡18 per month as a condition of being able to use the car for private purposes.

On 1 December 2006 Golden Tan plc notified Benny that he would be made redundant on 28 February 2007. On

that day the company will pay him his final month’s salary together with a payment of ￡8,000 in lieu of the three

remaining months of his six-month notice period in accordance with his employment contract. In addition the

company will pay him ￡17,500 in return for agreeing not to work for any of its competitors for the six-month period

ending 31 August 2007.

On receiving notification of his redundancy, Benny immediately contacted Joe Egmont, the managing director of

Summer Glow plc, who offered him a senior management position leading the company’s expansion into Eastern

Europe. Summer Glow plc is one of Golden Tan plc’s competitors and one of the most innovative companies in the

industry, although not all of its strategies have been successful.

Benny has agreed to join Summer Glow plc on 1 September 2007 for an annual salary of ￡39,000. On the day he

joins the company, Summer Glow plc will grant him an option to purchase 10,000 ordinary shares in the company

for ￡2·20 per share under an unapproved share option scheme. Benny can exercise the option once he has been

employed for six months but must hold the shares for at least a year before he sells them.

The new job will require Benny to spend a considerable amount of time in London. Summer Glow plc has offered

Benny the exclusive use of a flat that the company purchased on 1 June 2003 for ￡165,000; the flat is currently

rented out. The flat will be made available from 1 September 2007. The company will pay all of the utility bills

relating to the flat as well as furnishing and maintaining it. Summer Glow plc has also suggested that if Benny would

rather live in a more central part of the city, the company could sell the existing flat and buy a more centrally located

one, of the same value, with the proceeds.

On 15 March 2007 Benny intends to sell 5,800 shares in Mahana plc, a quoted company, for ￡24,608. His

transactions in the company’s shares have been as follows:

￡

June 1988 Purchased 8,400 shares 6,744

February 1996 Sale of rights nil paid 610

January 2005 Purchased 1,300 shares 2,281

The sale of rights, nil paid, was not treated as a part disposal of Benny’s holding in Mahana plc.

Benny’s shareholding in Mahana plc represents less than 1% of the company’s issued ordinary share capital. He will

not make any other capital disposals in 2006/07.

In addition to his employment income, Benny receives rental income of ￡4,000 (net of deductible expenses) each

year. He normally submits his tax return in August but he has not yet prepared his return for 2005/06. He expects

to be very busy in December and January and is planning to prepare his tax return in late February 2007.

Required:

(a) Calculate Benny’s employment income for 2006/07. (4 marks)

正确答案：

 

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