速围观！四川省2020年12月ACCA考试报名时间

发布时间：2020-08-12

速围观！2020年四川12月ACCA考试报名时间，想要了解的小伙伴赶紧跟随51题库考试学习网一起来看看吧，关于四川2020年12月ACCA考试报名相关内容。

12月ACCA考试报名截止时间：

提前报名截止：2020年8月10日

常规报名截止：2020年10月26日

后期报名截止：2020年11月02日

参加ACCA考试，需要先注册ACCA学员。

ACCA考试注册流程

注册报名：

1、准备注册所需材料

2、在全球官方网站进行注册

–2.1在线上传注册资料扫描文件

–2.2采用纸质材料将注册资料递交ACCA代表处

3、支付注册费用

注：采用在线上传资料方式的必须在线支付

4、查询注册进度

–4.1线上完成全部注册的约2周

–4.2纸质注册约6周

在校学生所需准备的注册材料：

中英文在校证明(原件必须为彩色扫描件)

中英文成绩单(均需为加盖所在学校或学校教务部门公章的彩色扫描件)

中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖所在学校或学校教务部门公章的彩色扫描件)

2寸彩色护照用证件照一张

用于支付注册费用的国际双币信用卡或国际汇票(推荐使用Visa)

非在校学生所需准备的注册资料(符合学历要求)：

中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件)

中英文学历证明(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件MPAcc专业，需提供中英文成绩单*国外学历均需提供成绩单)

2寸彩色护照证件照一张

用于支付注册费用的国际双币信用卡或国际汇票(推荐使用Visa)

非在校学生所需准备的注册资料(不符合学历要求-FIA形式)：

中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章或者学校教务部门公章的彩色扫描件)

2寸彩色护照证件照一张

用于支付注册费用的国际双币信用卡或国际汇票(推荐使用Visa)

如何进行ACCA考位预约?

1、进入ACCA官网登录myACCA账号;

2、选择 EXAM ENTRY 然后进入报名页面;

3、选择下方的机考栏目中的 China，点击Book a session CBE ，进入到后续报名页面;

4、然后在后续页面中选择科目等信息，机考报名的操作流程非常简单清晰，一般不会弄错;

5、点击下方考试科目自动弹出考试地点的选择，填写合适的城市就会自动生成考试报名信息，只要添加到考试计划中缴费确认即可报名成功。

以上是关于四川ACCA考试报名相关内容，想要报考的小伙伴赶紧抓紧时间前去报名吧。

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。

which to build a retail ‘megastore’ and warehouse in late 2005. Local government planning permission for the

development, which was received in April 2005, requires that three 100-year-old trees within the valley be

preserved and the surrounding valley be restored in 2006. Additions to property, plant and equipment during

the year include $4·4 million for the estimated cost of site restoration. This estimate includes a provision of

$0·4 million for the relocation of the 100-year-old trees.

In March 2005 the trees were chopped down to make way for a car park. A fine of $20,000 per tree was paid

to the local government in May 2005. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Volcan for the year ended

31 March 2005.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：
(c) Site restoration
(i) Matters
■ The provision for site restoration represents nearly 2·5% of total assets and is therefore material if it is not
warranted.
■ The estimated cost of restoring the site is a cost directly attributable to the initial measurement of the tangible fixed
asset to the extent that it is recognised as a provision under IAS 37 ‘Provisions, Contingent Liabilities and
Contingent Assets’ (IAS 16 ‘Property, Plant and Equipment’).
■ A provision should not be recognised for site restoration unless it meets the definition of a liability, i.e:
– a present obligation;
– arising from past events;
– the settlement of which is expected to result in an outflow of resources embodying economic benefits.
■ The provision is overstated by nearly $0·34m since Volcan is not obliged to relocate the trees and de facto has
only an obligation of $60,000 as at 31 March 2005 (being the penalty for having felled them). When considered
in isolation, this overstatement is immaterial (representing only 0·2% of total assets and 3·6% of PBT).
■ It seems that even if there are local government regulations calling for site restoration there is no obligation unless
the penalties for non-compliance are prohibitive (unlike the fines for the trees).
■ It is unlikely that commencement of site development has given rise to a constructive obligation, since past actions
(disregarding the preservation of the trees) must dispel any expectation that Volcan will honour any pledge to
restore the valley.
■ Whether commencing development of the site, and destroying the trees, conflicts with any statement of socioenvironmental
responsibility in the annual report.
(ii) Audit evidence
■ A copy of the planning application and permission granted setting out the penalties for non-compliance.
■ Payment of $60,000 to local government in May 2005 agreed to the bank statement.
■ The present value calculation of the future cash expenditure making up the $4·0m provision.
Tutorial note: Evidence supporting the calculation of $0·4m is irrelevant as there is no liability to be provided for.
■ Agreement that the pre-tax discount rate used reflects current market assessments of the time value of money (as
for (a)).
■ Asset inspection at the site as at 31 March 2005.
■ Any contracts entered into which might confirm or dispute management’s intentions to restore the site. For
example, whether plant hire (bulldozers, etc) covers only the period over which the warehouse will be constructed
– or whether it extends to the period in which the valley would be ‘made good’.

(b) Explain the meaning of Stephanie’s comment: ‘I would like to get risk awareness embedded in the culture

at the Southland factory.’ (5 marks)

正确答案：
Embedded risk
Risk awareness is the knowledge of the nature, hazards and probabilities of risk in given situations. Whilst management will
typically be more aware than others in the organisation of many risks, it is important to embed awareness at all levels so as
to reduce the costs of risk to an organisation and its members (which might be measured in financial or non-financial terms).
In practical terms, embedding means introducing a taken-for-grantedness of risk awareness into the culture of an organisation
and its internal systems. Culture, defined in Handy’s terms as ‘the way we do things round here’ underpins all risk
management activity as it defines attitudes, actions and beliefs.
The embedding of risk awareness into culture and systems involves introducing risk controls into the process of work and the
environment in which it takes place. Risk awareness and risk mitigation become as much a part of a process as the process
itself so that people assume such measures to be non-negotiable components of their work experience. In such organisational
cultures, risk management is unquestioned, taken for granted, built into the corporate mission and culture and may be used
as part of the reward system.
Tutorial note: other meaningful definitions of culture in an organisational context are equally acceptable.

4 Assume today’s date is 5 February 2006.

Joanne is 37, she was born and until 2005 had lived all her life in Germany. She recently married Fraser, aged 38,

who is a UK resident, but who worked briefly in Germany. They have no children.

The couple moved to the UK to live permanently on 9 October 2005. Joanne was employed by an American company

in Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from the

American company were ￡5,000 per month. Joanne has not remitted any of the income she earned in Germany prior

to her arrival in the UK.

Joanne resigned from her job at the end of November 2005. The company did not hold her to the three months notice

stipulated in her contract, but still paid her for that period. In total, Joanne paid ￡4,200 in UK income tax under PAYE

for the tax tear 2005/06.

Joanne also wishes to sell the shares she holds in a German listed company. The shareholding cost the equivalent of

￡3,500 in September 1986, and its current value is ￡21,500. She intends to sell the shares in March 2006 and to

invest the proceeds from the sale in the UK. Joanne has made no other capital disposals in the year.

Prior to her leaving employment, Joanne investigated the possibility of starting her own business providing a German

translation service for UK companies, and took some advice on the matter. She paid consultancy fees of ￡5,000

(excluding value added tax (VAT)) and bought a computer for ￡2,000 (excluding VAT), both on 23 October 2005.

Joanne started trading on 1 December 2005. She made sales of ￡2,000 in December, and estimates that her sales

will rise by ￡1,000 every month to a maximum of ￡7,000 per month. Joanne believes that her monthly expenses of

￡400 (excluding VAT) will remain constant. Her year end will be 31 March, and the first accounts will be drawn up

to 31 March 2006.

Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT and

is unsure what is required of her in this respect.

Required:

(a) State, giving reasons, whether Joanne will be treated as resident or non-resident in the UK for the year of

assessment 2005/06, together with the basis on which her income and gains of that year will be subject to

UK taxation. (3 marks)

正确答案：
(a) Joanne will be treated as UK resident from the day she arrives in the UK, as she has stated her intention to move permanently
to the UK. Her income from this point will be taxable in the UK, although she will receive a full personal allowance
(unapportioned) for the year. Income earned in the UK will be taxable, but income earned abroad in Germany will not be
taxed unless it is remitted to the UK.
Although Joanne is UK resident, she is not UK domiciled. Thus, while capital gains on UK assets will be taxable, gains on
assets held overseas are taxable only to the extent that the proceeds of the sale are remitted to the UK. As Joanne intends to
remit the proceeds from selling her shares in Germany, the gain will be taxable in the UK.

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速围观！四川省2020年12月ACCA考试报名时间

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。

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。