忘记ACCA官网密码，别慌，教你一秒找回！

发布时间：2020-05-02

已经报考ACCA的同学，你是不是还没认识到ACCA的官网的重要性呢？今天简单来介绍ACCA官网到底是何方神圣，ACCA官网是ACCA学员们必须要用到的官方网站，考生的考试报名、准考证打印、年费的缴纳以及一些必要的ACCA学习资源都是需要在ACCA官网进行操作的。ACCA官网偶尔会存在无法登陆的情况，其中一种比较麻烦的情况就是忘记了ACCA的官网密码，不过不用担心，今天就来告诉你如何解决这个棘手的问题。

首先要明确无法登陆ACCA官网可能原因：  

1、  ACCA服务器出现问题可能导致无法登陆ACCA官网。  

遇见这种情况需要耐心等待一下，最快一两个小时，最慢1-2天就能够恢复正常。要特别注意的是：登陆官网缴费尽量不要挑截止日期前一两天，由于最后一两天登陆官网缴费人数较多，很有可能会造成官网无法登陆的问题，如果错过了常规报名时间进入了后期报名阶段需要支付2.5倍左右的考试费，这个可能大家不太了解，要及时报名。  

2、  密码忘记导致ACCA官网无法登陆。 

通过官网找回密码。具体操作流程：

一、请点击忘记密码按钮；

二、然后根据系统提示输入个人信息并且提交；

三、操作完成后官方会将重置密码发至您的注册邮箱，请注意查收；

四、直接回复官方邮件，输入新的密码即可完成密码重置。  

基本上所有学员都可以通过这种方式重新设置自己的密码，少数学员如果一直收不到官方所发送的邮件的话，那么您只需要给ACCA英国官方发送邮件申请修改密码即可。

最后提醒大家，密码要牢牢记住，不然麻烦是一方面，耽误学习、报名、填写信息等重要的事情就得不偿失了，希望本文可以帮助到大家。 

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。

2 An important part of management is understanding the style. of leadership.

Required:

(a) Explain what Blake and Mouton’s Managerial Grid measures. (5 marks)

正确答案：
2 Overview:
The accountant is frequently the manager or group leader. An understanding of leadership theory and practice is therefore an
important part of an accountant’s training.
Part (a):
Robert Blake and Jane Mouton in their Ohio State Leadership Studies, observed two basic leadership dimensions that were
apparent from their studies; concern for the task and concern for people.
They recognised that it was possible for concern for the task to be independent of concern for people. It was therefore possible for
a leader to be strong on one and weak on the other, strong on both, weak on both or any variation in between.
They devised a series of questions, the answers to which enabled them to plot these two basic leadership dimensions. These two
dimensions were placed as the axes on a grid structure now known as the Managerial Grid. A person who scores 7 on ‘concern
for production’ (the x axis) and 5 on ‘concern for people’ (the y axis) is known as a 7,5 leader.

2 Assume that today’s date is 1 July 2005.

Jan is aged 45 and single. He is of Danish domicile but has been working in the United Kingdom since 1 May 2004

and intends to remain in the UK for the medium to long term. Although Jan worked briefly in the UK in 1986, he

has forgotten how UK taxation works and needs some assistance before preparing his UK income tax return.

Jan’s salary from 1 May 2004 was ￡74,760 per annum. Jan also has a company car – a Jaguar XJ8 with a list price

of ￡42,550 including extras, and CO2 emissions of 242g/km. The car was available to him from 1 July 2004. Free

petrol is provided by the company. Jan has other taxable benefits amounting to ￡3,965.

Jan’s other 2004/05 income comprises:

￡

Dividend income from UK companies (cash received) 3,240

Interest received on an ISA account 230

Interest received on a UK bank account 740

Interest remitted from an offshore account (net of 15% withholding tax) 5,100

Income remitted from a villa in Portugal (net of 45% withholding tax) 4,598

The total interest arising on the offshore account was ￡9,000 (gross). In addition, Jan has not remitted other

Portuguese rental income arising in the year, totalling a further ￡1,500 (gross).

Jan informs you that his employer is thinking of providing him with rented accommodation while he looks for a house

to buy. The accommodation would be a two bedroom flat, valued at ￡155,000 with an annual value of ￡6,000. It

would be made available from 6 August 2005. The company will pay the rent of ￡600 per month for the first six

months. All other bills will be paid by Jan.

Jan also informs you that he has 25,000 ordinary shares in Gilet Ltd (‘Gilet’), an unquoted UK trading company. He

has held these shares since August 1986 when he bought 2,500 shares at ￡4.07 per share. In January 1994, a

bonus issue gave each shareholder nine shares for each ordinary share held. In the last week all Gilet’s shareholders

have received an offer from Jumper plc (‘Jumper’) who wishes to acquire the shares. Jumper has offered the following:

– 3 shares in Jumper (currently trading at ￡3.55 per share) for every 5 shares in Gilet, and

– 25p cash per share

Required:

(a) Calculate Jan’s 2004/05 income tax (IT) payable. (11 marks)

正确答案：

 

(ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial statements of

Ambush for the year ended 30 November 2005. (4 marks)

正确答案：
(ii) There is objective evidence of impairment because of the financial difficulties and reorganisation of Bromwich. The
impairment loss on the loan will be calculated by discounting the estimated future cash flows. The future cash flows
will be $100,000 on 30 November 2007. This will be discounted at an effective interest rate of 8% to give a present
value of $85,733. The loan will, therefore, be impaired by ($200,000 – $85,733) i.e. $114,267.
(Note: IAS 39 requires accrual of interest on impaired loans at the original effective interest rate. In the year to
30 November 2006 interest of 8% of $85,733 i.e. $6,859 would be accrued.)

(b) (i) State the condition that would need to be satisfied for the exercise of Paul’s share options in Memphis

plc to be exempt from income tax and the tax implications if this condition is not satisfied.

(2 marks)

正确答案：
(b) (i) Paul has options in an HMRC approved share scheme. Under such schemes, no tax liabilities arise either on the grant
or exercise of the option. The excess of the proceeds over the price paid for the shares (the exercise price) is charged to
capital gains tax on their disposal.
However, in order to secure this treatment, one of the conditions to be satisfied is that the options cannot be exercised
within three years of the date of grant. If Paul were to exercise his options now (i.e. before the third anniversary of the
grant), the exercise would instead be treated as an unapproved exercise. At that date, income tax would be charged on
the difference between the market value of the shares on exercise and the price paid to exercise the option.

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