注意！ACCA官方已正式将6月ACCA考试延期至7月6日

发布时间：2020-03-19

2020年4月，ACCA官方已正式将6月ACCA考试延期至7月6日，对此官方也相应调整了本次考试的报考时间安排。根据最新消息来看，本次考试常规报考时间由4月27日延期到了5月4日，准备报考ACCA考试的同学们，在5月4日前报考均可享受常规报名时段的考试费用。

众所周知，ACCA的考试修改与取消也需要在常规报名截止日期前进行操作的，那么，随着常规报名日期延长，取消和修改考试的截止时间是否也同样调整到了5月4日？

ACCA官方消息称：虽然常规报考时段进行了相应的延长，但是，免费取消或修改考试科目的最后截止时间仍为4月27日。提醒大家，如果需要办理退考、更改考场、更改考试科目或者增加考试科目，请各位同学务必于4月27日前登录ACCA全球官网进行操作，或直接联系各代表处修改和取消考试。

如何修改或取消ACCA考试？

第一步：

登录到你的myacca账户，进入”Exam Entry”页面中，点击”View, cancel or amend your exam booking”进入报考更改页面。

第二步：

进入页面后，点击”Amend / Cancel”进行考试报名更改。

第三步：

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，若考试费用不同，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。付费指引如同初始报名的指引。

ACCA学员退款常见问题

1.会员的考试费用会全额退还吗?

会的。在常规报考截止日前，已申请退考的科目的所有报名费用将全额退还。

2. 退款将于何时以何种方式退还?

所有的退款都将退还至学员的myACCA账户。如果考试费用是由雇主支付的，考试费用将直接退还给雇主。

3. 退款所需时长约7~10个工作日。学员何时能知道已经安排退款?

当考试报名被正式取消并安排退款时，学员将会收到一份自动生成的确认通知。

4. 是否可以将考试费用退还到学员的银行账户而不是myACCA?

所有退款将退还到您的myACCA账户(学生已经支付了的考试费用)。

退款后，如果您想要退还到一个银行账户，那么请发送电邮至students@accaglobal.com与英国总部联系，同时附上您的诉求的详情。

5. 如果学员myACCA账户上有与逾期未缴费用，是否会影响考试费用的退还?

如果myACCA账户中有逾期未缴费用，退款将被自动扣除逾期未缴费用。

好的，以上就是今天51题库考试学习网为大家分享的全部内容，大家是否清楚了呢？希望本篇文章能够帮助到大家，如有其他疑问请继续关注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) When a director retires, amounts become payable to the director as a form. of retirement benefit as an annuity.

These amounts are not based on salaries paid to the director under an employment contract. Sirus has

contractual or constructive obligations to make payments to former directors as at 30 April 2008 as follows:

(i) certain former directors are paid a fixed annual amount for a fixed term beginning on the first anniversary of

the director’s retirement. If the director dies, an amount representing the present value of the future payment

is paid to the director’s estate.

(ii) in the case of other former directors, they are paid a fixed annual amount which ceases on death.

The rights to the annuities are determined by the length of service of the former directors and are set out in the

former directors’ service contracts. (6 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(b) Directors’ retirement benefits
The directors’ retirement benefits are unfunded plans which may fall under IAS19 ‘Employee Benefits’.
Sirus should review its contractual or constructive obligation to make retirement benefit payments to its former directors at the
time when they leave the firm. The payments may create a financial liability under IAS32, or may give rise to a liability of
uncertain timing and amount which may fall within the scope of IAS37 ‘Provisions, contingent liabilities and contingent
assets’. Certain former directors are paid a fixed annuity for a fixed term which is payable annually, and on death, the present
value of future payments are paid to the director’s estate. An annuity meets the definition of a financial liability under IAS32,
if there is a contractual obligation to deliver cash or a financial asset. The latter form. of annuity falls within the scope of
IAS32/39. The present value of the annuity payments should be determined. The liability is recognised because the directors
have a contractual right to the annuity and the firm has no discretion in terms of withholding the payment. As the rights to
the annuities are earned over the period of the service of the directors, then the costs should have been recognised also over
the service period.
Where an annuity has a life contingent element and, therefore, embodies a mortality risk, it falls outside the scope of IAS39
because the annuity will meet the definition of an insurance contract which is scoped out of IAS39, along with employers’
rights and obligations under IAS19. Such annuities will, therefore, fall within the scope of IAS37 if a constructive obligation
exists. Sirus should assess the probability of the future cash outflow of the present obligation. Because there are a number of
similar obligations, IAS37 requires that the class of obligations as a whole should be considered (similar to a warranty
provision). A provision should be made for the best estimate of the costs of the annuity and this would include any liability
for post retirement payments to directors earned to date. The liability should be built up over the service period rather than
just when the director leaves. In practice the liability will be calculated on an actuarial basis consistent with the principles in
IAS19. The liability should be recalculated on an annual basis, as for any provision, to take account of changes in directors
and other factors. The liability will be discounted where the effect is material.

14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200.

Which of the following could account fully for the difference?

A Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.

B The credit side of Beta’s account in Alpha’s records has been undercast by $500.

C An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.

D Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

正确答案：D

5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associated

companies. It has always prepared accounts to 31 December and will continue to do so in the future.

It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnected

company, on 31 July 2007. Its premises and goodwill will be sold for ￡2,135,000 and ￡290,000 respectively

and its machinery and equipment for ￡187,000. The premises, which do not constitute an industrial building,

were acquired on 1 August 2002 for ￡1,808,000 and the goodwill has been generated internally by the

company. The machinery and equipment cost ￡294,000; no one item will be sold for more than its original cost.

The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and the

sale of the business assets, is expected to be ￡81,000. The balance on the plant and machinery pool for the

purposes of capital allowances as at 31 December 2006 was ￡231,500. Machinery costing ￡38,000 was

purchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.

On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or a

portfolio of UK quoted company shares, as follows:

Office building

The office building would be acquired for ￡3,100,000; the vendor is not registered for value added tax (VAT).

Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number of

commercial tenants who are not connected with Carver Ltd and will pay rent, in total, of ￡54,000 per calendar

quarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August

2007 to 31 December 2007 is expected to be:

￡

Loan interest payable to UK bank 16,000

Building maintenance costs 7,500

Share portfolio

Shares would be purchased for the amount of the proceeds from the sale of the business with no need for further

loan finance. It is estimated that the share portfolio would generate dividends of ￡36,000 and capital gains, after

indexation allowance, of ￡10,000 in the period from 1 August 2007 to 31 December 2007.

All figures are stated exclusive of value added tax (VAT).

Required:

(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) on

which Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.

(2 marks)

正确答案：
(a) (i) Due date for submission of corporation tax return
Carver Ltd intends to cease trading on 31 July 2007. This will bring to an end the accounting period that began on
1 January 2007. A new accounting period will commence on 1 August 2007 and end on the company’s accounting
reference date on 31 December 2007.
Carver Ltd is required to submit its corporation tax return by the later of:
– one year after the end of its accounting period; and
– one year after the end of the period of account in which the last day of the accounting period falls.
Accordingly, the company must submit its corporation tax returns for both accounting periods by 31 December 2008.

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