湖南省考生进行ACCA报考的具体流程是什么样的

发布时间：2020-01-09

对于即将到来3月份的ACCA考试，ACCAer们是否在备考路上遇到了困难呢？目前，有很多萌新ACCAer们来咨询51题库考试学习网，想问一下ACCA考试报考的具体流程是什么样子的？接下来，就这一问题，51题库考试学习网为大家解答相关的疑惑，建议收藏哦~

首先大家得先知道一点的是：ACCA考试报名成功后不可以缓考。

考试要求：

1、所有课程满分为100分，50分及格。每年6月及12月为全球统考时间，每门考试时间为三小时。

2、单科成绩（除第三阶段核心课程的特殊要求外）有效期为七年，从学员注册成功年度开始算起。

3、课程考试应按顺序进行，一次考试最多可以考四门。若*9阶段有不及格的课程，该课程可与第二阶段的课程一起考，但不得与第三阶段的课程同考。

4、第三阶段3.5，3.6和3.7三门为核心课程，必须在同一次考试中进行，要求这三门课程同时通过。如果有两门课成绩合格，一门课成绩在30-49分之间，允许单独补考该课程两次，若不能通过，三门课需要重新考试。如果有两门不及格，或一门低于30分，三门课均须补考。

想要报名ACCA考试的学生，必须要具备以下条件之一：

1.凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员;

2.教育部认可的高等院校在校生，顺利完成了大一全年的所有课程考试，即可报名成为ACCA的正式学员;

3.未符合1、2项报名资格的申请者，可以先申请参加FIA资格考试，通过FFA、FMA和FAB三门课程后，可以申请转入ACCA并且豁免F1-F3三门课程的考试，直接进入ACCA技能课程阶段的考试。(注：申请FIA资格考试的学员，可以不满足以上1、2项条件，并且没有相关年龄限制)

ACCA考试报名流程

凡想要报考ACCA的考生请登陆官方网站进行网上注册，并根据个人情况提交下列材料：

①ACCA报考条件中要带学历/学位证明(高校在校生需提交学校出具的在校证明函及第一年所有课程考试合格的成绩单)的原件、复印件和译文。

②身份证的原件、复印件和译文;或提供护照，不需提交翻译件。

③一张两寸照片(黑白彩色均可)

④注册报名费(支付宝、银行汇票或信用卡支付)，请确认信用卡可以从国外付款，否则会影响注册返回时间;如果不能确定建议用汇票交纳注册费。

全英文ACCA官网，报名很吃力，不知道怎么弄?ACCA代报名(高顿免费服务)

ACCA报名步骤

1. 登录ACCA全球官网

2. 点击My ACCA登录，输入您的学员号和密码，进入您的个人空间。

3. 选择EXAM ENTER，按照页面相关提示，进入考试报名界面，选择相关报考科目，报名即可。

为什么要报考ACC呢？ACCA是面向国际的“职场黄金文凭”。ACCA就业前景来说目前国内人才缺口大，岗位年薪高，职业发展空间大，是外企招聘财务经理，财务总监等岗位优先录用的条件之一。

俗话说，辛勤耕作十二载，知识田里成果现。考场之上奋笔书，难易题目都做完。ACCAer，为了更好的明天，一起加油吧！

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) Advise on the capital gains implications should Trent Limited’s old building be sold as proposed. Support your

advice with relevant calculations. (4 marks)

正确答案：

 

This gives a higher post-entry loss of ￡50,000 (150,000 – 100,000) and so it is advisable for Trent Limited to make
this election.
The ￡100,000 of pre-entry losses are still available, but can only be set against gains on assets which:
(i) Trent Limited sold prior to being acquired (subject to the normal carry back restrictions), or
(ii) Trent Limited already owned when it was acquired, or
(iii) Trent Limited acquired from outside the group and used in its trade after being bought by Tay Limited.

3 On 1 January 2007 Dovedale Ltd, a company with no subsidiaries, intends to purchase 65% of the ordinary share

capital of Hira Ltd from Belgrove Ltd. Belgrove Ltd currently owns 100% of the share capital of Hira Ltd and has no

other subsidiaries. All three companies have their head offices in the UK and are UK resident.

Hira Ltd had trading losses brought forward, as at 1 April 2006, of ￡18,600 and no income or gains against which

to offset losses in the year ended 31 March 2006. In the year ending 31 March 2007 the company expects to make

further tax adjusted trading losses of ￡55,000 before deduction of capital allowances, and to have no other income

or gains. The tax written down value of Hira Ltd’s plant and machinery as at 31 March 2006 was ￡96,000 and

there will be no fixed asset additions or disposals in the year ending 31 March 2007. In the year ending 31 March

2008 a small tax adjusted trading loss is anticipated. Hira Ltd will surrender the maximum possible trading losses

to Belgrove Ltd and Dovedale Ltd.

The tax adjusted trading profit of Dovedale Ltd for the year ending 31 March 2007 is expected to be ￡875,000 and

to continue at this level in the future. The profits chargeable to corporation tax of Belgrove Ltd are expected to be

￡38,000 for the year ending 31 March 2007 and to increase in the future.

On 1 February 2007 Dovedale Ltd will sell a small office building to Hira Ltd for its market value of ￡234,000.

Dovedale Ltd purchased the building in March 2005 for ￡210,000. In October 2004 Dovedale Ltd sold a factory

for ￡277,450 making a capital gain of ￡84,217. A claim was made to roll over the gain on the sale of the factory

against the acquisition cost of the office building.

On 1 April 2007 Dovedale Ltd intends to acquire the whole of the ordinary share capital of Atapo Inc, an unquoted

company resident in the country of Morovia. Atapo Inc sells components to Dovedale Ltd as well as to other

companies in Morovia and around the world.

It is estimated that Atapo Inc will make a profit before tax of ￡160,000 in the year ending 31 March 2008 and will

pay a dividend to Dovedale Ltd of ￡105,000. It can be assumed that Atapo Inc’s taxable profits are equal to its profit

before tax. The rate of corporation tax in Morovia is 9%. There is a withholding tax of 3% on dividends paid to

non-Morovian resident shareholders. There is no double tax agreement between the UK and Morovia.

Required:

(a) Advise Belgrove Ltd of any capital gains that may arise as a result of the sale of the shares in Hira Ltd. You

are not required to calculate any capital gains in this part of the question. (4 marks)

正确答案：
(a) Capital gains that may arise on the sale by Belgrove Ltd of shares in Hira Ltd
Belgrove Ltd will realise a capital gain on the sale of the shares unless the substantial shareholding exemption applies. The
exemption will be given automatically provided all of the following conditions are satisfied.
– Belgrove Ltd has owned at least 10% of Hira Ltd for a minimum of 12 months during the two years prior to the sale.
– Belgrove Ltd is a trading company or a member of a trading group during that 12-month period and immediately after
the sale.
– Hira Ltd is a trading company or the holding company of a trading group during that 12-month period and immediately
after the sale.
Hira Ltd will no longer be in a capital gains group with Belgrove Ltd after the sale. Accordingly, a capital gain, known as a
degrouping charge, may arise in Hira Ltd. A degrouping charge will arise if, at the time it leaves the Belgrove Ltd group, Hira
Ltd owns any capital assets which were transferred to it at no gain, no loss within the previous six years by a member of the
Belgrove Ltd capital gains group.

Big Cheese Chairs (BCC) manufactures and sells executive leather chairs. They are considering a new design of massaging chair to launch into the competitive market in which they operate.

They have carried out an investigation in the market and using a target costing system have targeted a competitive selling price of $120 for the chair. BCC wants a margin on selling price of 20% (ignoring any overheads).

The frame. and massage mechanism will be bought in for $51 per chair and BCC will upholster it in leather and assemble it ready for despatch.

Leather costs $10 per metre and two metres are needed for a complete chair although 20% of all leather is wasted in the upholstery process.

The upholstery and assembly process will be subject to a learning effect as the workers get used to the new design.

BCC estimates that the first chair will take two hours to prepare but this will be subject to a learning rate (LR) of 95%.

The learning improvement will stop once 128 chairs have been made and the time for the 128th chair will be the time for all subsequent chairs. The cost of labour is $15 per hour.

The learning formula is shown on the formula sheet and at the 95% learning rate the value of b is -0·074000581.

Required:

(a) Calculate the average cost for the first 128 chairs made and identify any cost gap that may be present at

that stage. (8 marks)

(b) Assuming that a cost gap for the chair exists suggest four ways in which it could be closed. (6 marks)

The production manager denies any claims that a cost gap exists and has stated that the cost of the 128th chair will be low enough to yield the required margin.

(c) Calculate the cost of the 128th chair made and state whether the target cost is being achieved on the 128th chair. (6 marks)

正确答案：

(W1)
The cost of the labour can be calculated using learning curve principles. The formula can be used or a tabular approach would
also give the average cost of 128 chairs. Both methods are acceptable and shown here.

(b) To reduce the cost gap various methods are possible (only four are needed for full marks)
– Re-design the chair to remove unnecessary features and hence cost
– Negotiate with the frame. supplier for a better cost. This may be easier as the volume of sales improve as suppliers often
are willing to give discounts for bulk buying. Alternatively a different frame. supplier could be found that offers a better
price. Care would be needed here to maintain the required quality
– Leather can be bought from different suppliers or at a better price also. Reducing the level of waste would save on cost.
Even a small reduction in waste rates would remove much of the cost gap that exists
– Improve the rate of learning by better training and supervision
– Employ cheaper labour by reducing the skill level expected. Care would also be needed here not to sacrifice quality or
push up waste rates.
(c) The cost of the 128th chair will be:

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