应届毕业生报考ACCA考试是否要去现场审核?
发布时间:2020-02-26
伴随着新年的到来,2020年ACCA考试报名也在如火如荼的进行中。目前,已经有小伙伴在网上查询相关的报名信息,比如应届毕业生报考ACCA考试是否要去现场审核。鉴于此,51题库考试学习网在下面为大家带来有关2020年ACCA考试报名方法的相关情况,以供参考。
想要报名参加ACCA考试,首先需要注册成为ACCA学员。注册时,注册申请人员并不需要进行现场审核。具体注册申请材料及方法如下:
首次申请注册报名者可从ACCA代表处索取报名表(IRForm)。填写完毕后,申请人员需要将报名表连同以下材料中的部分或全部材料(视各人资历及申请免试等不同情况)一起交到代表处,由代表处汇总整理后寄往英国ACCA总部办理注册手续。注册所需时间一般是在2至6周,各地情况略有差异。
所需材料:学历/学位证明(本科在校生需要提交学校出具的学生在校证明函)、身份证、英语水平证明、学历课程成绩单(加盖学校公章;本科在校生需要提交第一年所有课程考试合格的成绩单)等证件的原件、复印件和译文以及两张两寸照片、50英镑注册报名费的银行汇票。由于注册所需时间较长,因此小伙伴们在准备材料时一定要注意完整、有效。
另外,注册报名随时都可以进行,但注册时间的早晚,决定了第一次参加考试的时间。比如说,在七月三十一日前注册,有资格参加同年十二月份考试;十二月十五日前注册,有资格参加翌年六月份考试。当然了,如果小伙伴们准备不充分,51题库考试学习网还是建议不用急于报考。
以上就是关于ACCA考试报名流程的相关情况。51题库考试学习网提醒:ACCA注册后每年都需要缴纳年费,参加考试也需要缴纳考试费,小伙伴们在注册后应加快参加考试哦。最后,51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。
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。
13 At 1 January 2005 a company had an allowance for receivables of $18,000
At 31 December 2005 the company’s trade receivables were $458,000.
It was decided:
(a) To write off debts totalling $28,000 as irrecoverable;
(b) To adjust the allowance for receivables to the equivalent of 5% of the remaining receivables based on past
experience.
What figure should appear in the company’s income statement for the total of debts written off as irrecoverable
and the movement in the allowance for receivables for the year ended 31 December 2005?
A $49,500
B $31,500
C $32,900
D $50,900
430,000 x 5% = 21,500 – 18,000 + 28,000
(b) Explain by reference to Hira Ltd’s loss position why it may be beneficial for it not to claim any capital
allowances for the year ending 31 March 2007. Support your explanation with relevant calculations.
(6 marks)
(b) The advantage of Hira Ltd not claiming any capital allowances
In the year ending 31 March 2007 Hira Ltd expects to make a tax adjusted trading loss, before deduction of capital
allowances, of £55,000 and to surrender the maximum amount possible of trading losses to Belgrove Ltd and Dovedale Ltd.
For the first nine months of the year from 1 April 2006 to 31 December 2006 Hira Ltd is in a loss relief group with Belgrove
Ltd. The maximum surrender to Belgrove Ltd for this period is the lower of:
– the available loss of £41,250 (£55,000 x 9/12); and
– the profits chargeable to corporation tax of Belgrove of £28,500 (£38,000 x 9/12).
i.e. £28,500. This leaves losses of £12,750 (£41,250 – £28,500) unrelieved.
For the remaining three months from 1 January 2007 to 31 March 2007 Hira Ltd is a consortium company because at least
75% of its share capital is owned by companies, each of which own at least 5%. It can surrender £8,938 (£55,000 x 3/12
x 65%) to Dovedale Ltd and £4,812 (£55,000 x 3/12 x 35%) to Belgrove Ltd as both companies have sufficient taxable
profits to offset the losses. Accordingly, there are no losses remaining from the three-month period.
The unrelieved losses from the first nine months must be carried forward as Hira Ltd has no income or gains in that year or
the previous year. However, the losses cannot be carried forward beyond 1 January 2007 (the date of the change of
ownership of Hira Ltd) if there is a major change in the nature or conduct of the trade of Hira Ltd. Even if the losses can be
carried forward, the earliest year in which they can be relieved is the year ending 31 March 2009 as Hira Ltd is expected to
make a trading loss in the year ending 31 March 2008.
Any capital allowances claimed by Hira Ltd in the year ending 31 March 2007 would increase the tax adjusted trading loss
for that year and consequently the unrelieved losses arising in the first nine months.
If the capital allowances are not claimed, the whole of the tax written down value brought forward of £96,000 would be
carried forward to the year ending 31 March 2008 thus increasing the capital allowances and the tax adjusted trading loss,
for that year. By not claiming any capital allowances, Hira Ltd can effectively transfer a current period trading loss, which
would be created by capital allowances, of £24,000 (25% x £96,000) from the year ending 31 March 2007 to the following
year where it can be surrendered to the two consortium members.
4 Graham Smith is Operations Director of Catering Food Services (CFS) a £1·5 billion UK based distributor of foods to
professional catering organisations. It has 30 trading units spread across the country from which it can supply a
complete range of fresh, chilled and frozen food products. Its customers range from major fast food chains, catering
services for the armed forces down to individual restaurants and cafes. Wholesale food distribution is very much a
price driven service, in which it is very difficult to differentiate CFS’s service from its competitors.
Graham is very aware of the Government’s growing interest in promoting good corporate environmental practices and
encouraging companies to achieve the international quality standard for environmentally responsible operations. CFS
operates a fleet of 1,000 lorries and each lorry produces the equivalent of its own weight in pollutants over the course
of a year without the installation of expensive pollution control systems. Graham is also aware that his larger
customers are looking to their distributors to become more environmentally responsible and the ‘greening’ of their
supply chain is becoming a real issue. Unfortunately his concern with developing a company-wide environmental
management strategy is not shared by his fellow managers responsible for the key distribution functions including
purchasing, logistics, warehousing and transportation. They argued that time spent on corporate responsibility issues
was time wasted and simply added to costs.
Graham has decided to propose the appointment of a project manager to develop and implement a company
environmental strategy including the achievement of the international quality standard. The person appointed must
have the necessary project management skills to see the project through to successful conclusion.
You have been appointed project manager for CFS’s ‘environmentally aware’ project.
Required:
(a) What are the key project management skills that are necessary in achieving company-wide commitment in
CFS to achieve the desired environmental strategy? (15 marks)
(a) Simply defined, a project is ‘activity that has a start, a middle and an end and consumes resources’ – it is therefore a discrete
activity aimed at achieving a specific objective or range of objectives. Graham is intent on using the ‘environmentally aware’
project to achieve a specific objective – the attainment of the international environmental standard. He is, however, aware
that there are a number of internal stakeholders inside the company who question the significance of such a project.
Externally, he can point to significant stakeholders, including customers and government who are looking for CFS to become
more environmentally aware. The project is likely to have strategic and not simply operational or administrative significance
and the person appointed into the role of project manager, ideally, should have both the traditional skills associated with
project management plus those of strategic management. Grundy and Brown list the traditional project management
techniques as:
Clearly, the project manager must have the technical project management skills, being able to manage the project through its
life cycle, which involves defining the project in terms of project objectives and scope as defined by time, cost and quality.
Planning the project in terms of breaking the overall project down into separate activities, estimating the resources required
and linking activities to resources in terms of time and priorities. Implementing the plan, including reviewing the progress in
meeting time and cost objectives and taking corrective action where and when necessary. Finally, reviewing the outcomes of
the project in terms of what was delivered to the customer and the extent to which client expectations were met.
The strategic nature of the project means that the project manager must have significant leadership skills, not only of the
project team, who are likely to come from different functions and parts of the company, but also influential stakeholders inside
and outside the company. This implies they should have good ‘political’ and communication skills as the project is of strategic
significance to the company. The ability to show how this particular project fits with the overall strategy of the firm is
important. The project is an important part in the achievement of the company strategy and in CFS’s case may help it
differentiate itself from its competitors. However, the project manager must recognise that there will be resistance from existing
managers reluctant to see resources committed to projects outside of the traditional value chain of the company. Certainly,
the project manager for the ‘environmentally aware’ project will themselves need to be aware of the external environmental
pressures prompting the firm to set itself specific environmental objectives and be able to link into supportive networks and
alliances. Finally, Grundy and Brown argue that the project manager will be the key to reviewing and learning from the project,
assessing whether defined objectives were achieved, the effectiveness or otherwise of the implementation process and how
key stakeholders were managed. The danger is that projects are seen as ‘one-off’ rather than contributing to the knowledge
and learning of the organisation. There may be a significant ‘learning curve’ that the firm has to go down and look tocontinuously improve its project management process.
5 International Financial Reporting Standards (IFRSs) are primarily designed for use by publicly listed companies and
in many countries the majority of companies using IFRSs are listed companies. In other countries IFRSs are used as
national Generally Accepted Accounting Practices (GAAP) for all companies including unlisted entities. It has been
argued that the same IFRSs should be used by all entities or alternatively a different body of standards should apply
to small and medium entities (SMEs).
Required:
(a) Discuss whether there is a need to develop a set of IFRSs specifically for SMEs. (7 marks)
5 (a) IFRSs were not designed specifically for listed companies. However, in many countries the main users of IFRS are listed
companies. Currently SMEs who adopt IFRS have to follow all the requirements and not all SMEs take exception to applying
IFRS because it gives their financial statements enhanced reliability, relevance and credibility, and results in fair presentation.
However, other SMEs will wish to comply with IFRS for consistency and comparability purposes within their own country and
internationally but wish to apply simplified or different standards relevant to SMEs on the grounds that some IFRS are
unnecessarily demanding and some of the information produced is not used by users of SME financial statements.
The objectives of general purpose financial statements are basically appropriate for SMEs and publicly listed companies alike.
Therefore there is an argument that there is a need for only one set of IFRS which could be used nationally and internationally.
However, some SMEs require different financial information than listed companies. For example expanded related party
disclosures may be useful as SMEs often raise capital from shareholders, directors and suppliers. Additionally directors often
offer personal assets as security for bank finance.
The cost burden of applying the full set of IFRS may not be justified on the basis of user needs. The purpose and usage of
the financial statements, and the nature of the accounting expertise available to the SME, will not be the same as for listed
companies. These circumstances themselves may provide justification for a separate set of IFRSs for SMEs. A problem which
might arise is that users become familiar with IFRS as opposed to local GAAP thus creating a two tier system which could
lead to local GAAP being seen as an inferior or even a superior set of accounting rules.
One course of action would be for GAAP for SMEs to be developed on a national basis with IFRS being focused on accounting
for listed company activities. The main issue here would be that the practices developed for SMEs may not be consistent and
may lack comparability across national boundaries. This may mean that where SMEs wish to list their shares on a capital
market, the transition to IFRSs may be difficult. It seems that national standards setters are strongly supportive of thedevelopment of IFRSs for SMEs.
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