2020年海南12月ACCA考试报名时间，速速查看！

发布时间：2020-08-13

2020年海南省ACCA考试9月考试报名时间已经截止，想要报考的小伙伴只有报名12月ACCA考试，那么2020年12月ACCA考试报名时间是什么时候呢？赶紧跟随51题库考试学习网一起来看看吧。

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。

以上是关于海南2020年12月ACCA考试报名相关内容，想要报考的小伙伴赶紧前去报名吧。

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。

4 Assume today’s date is 15 May 2005.

In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,

and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He

started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more

customers. However, he was eventually successful, and the business subsequently made profits.

The results for Bob’s business were as follows:

Period Schedule D Case I

Trading Profits/(losses)

￡

1 October 2001 – 30 April 2002 13,500

1 May 2002 – 30 April 2003 (18,000)

1 May 2003 – 30 April 2004 28,000

Bob required funds to help start his business, so he raised money in three ways:

(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob

started selling books from his collection. These had risen considerably in value and sold for between ￡150 and

￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.

Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.

(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising

chargeable gains totalling ￡23,720.

(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600

per year since he started this employment.

Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares

in August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the company

had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company

estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.

He has not yet received any money.

Required:

(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.

Your advice should include reference to the badges of trade and their application to this case.

(9 marks)

正确答案：
(a) Evidence of trading
[Client address]
[Own address]
[Date]
Dear Bob,
I note that you have been selling some books in order to raise some extra income. While you believe that the sums are not
taxable, I believe that there may be a risk of the book sales being treated as a trade, and therefore taxable under Schedule D
Case I. We need to refer to guidance in the form. of a set of principles known as the ‘badges of trade’. These help determine
whether or not a trade exists, and need to be looked at in their entirety. The badges are as follows.
1. The subject matter
Some assets can be enjoyed by themselves as an investment, while others (such as large amounts of aircraft linen) are
clearly not. It is likely that such assets are acquired as trading stock, and are therefore a sign of trading. Sporting books
can be an investment, and so this test is not conclusive.
2. Frequency of transactions
Where transactions are frequent (not one-offs), this suggests trading. You have sold several books, which might suggest
trading, although you have only done this for a short period - between one and two years.
3. Length of ownership
Where items are bought and sold soon afterwards, this indicates trading. You bought your books in the 1990s, and the
length of time between acquisition and sale would not suggest trading.
4. Supplementary work and marketing
You are actively marketing the books on your internet website, which is an indication of trading.
5. Profit motive
A motive to make profit suggests trading activity. You sold the books to raise funds for your property business, and not
to make a profit as such, which suggests that your motive was to raise cash, and not make profits.
6. The way in which the asset sold was acquired.
Selling assets which were acquired unintentionally (such as a gift) is not usually seen as trading. You acquired the books
for your collection over a period of time, and while these were intentional acquisitions, the reasons for doing so were for
your personal pleasure.
By applying all of these tests, it should be possible to argue that you were not trading, merely selling some assets in
order to generate short-term cash for your business.
The asset disposals will be taxed under the capital gain tax rules, but as the books are chattels and do not form. part of
a set, they will be exempt from capital gains tax.
Yours sincerely
A N. Accountant

3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred tax

provision for their company. They are quite surprised at the impact on the provision caused by changes in accounting

standards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-based

Payment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 and

the directors are unsure how the deferred tax provision will be calculated in its financial statements ended on that

date including the opening provision at 1 November 2003.

Required:

(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferred

taxation under IAS12 ‘Income Taxes’. (5 marks)

正确答案：

(a) (i) IAS12 ‘Income Taxes’ adopts a balance sheet approach to accounting for deferred taxation. The IAS adopts a full
provision approach to accounting for deferred taxation. It is assumed that the recovery of all assets and the settlement
of all liabilities have tax consequences and that these consequences can be estimated reliably and are unavoidable.
IFRS recognition criteria are generally different from those embodied in tax law, and thus ‘temporary’ differences will
arise which represent the difference between the carrying amount of an asset and liability and its basis for taxation
purposes (tax base). The principle is that a company will settle its liabilities and recover its assets over time and at that
point the tax consequences will crystallise.

Thus a change in an accounting standard will often affect the carrying value of an asset or liability which in turn will
affect the amount of the temporary difference between the carrying value and the tax base. This in turn will affect the
amount of the deferred taxation provision which is the tax rate multiplied by the amount of the temporary differences(assuming a net liability for deferred tax.)

 

(ii) Describe the evidence you would seek to support the assertion that development costs are technically

feasible. (3 marks)

正确答案：
(ii) Evidence supporting the assertion that development costs are technically feasible would include the following:
– Review the results of scientific tests performed on the products, for example, the results of animal or human testing
of the products.
– Discuss any detrimental results of these tests, e.g. harmful side effects, with the scientists working on the project
to determine what corrective action is being taken.
– Enquire whether any licences necessary for continued development and/or commercial production have been
granted by the appropriate regulatory body.
– Compare expected to actual development costs incurred per product being developed. Where actual costs are in
excess of expected costs investigate whether the extra costs have been incurred in order to make good any problems
identified in the development process.
– Review board minutes for relevant discussion of the product development taking place during the year.

6 An important part of managing people in a professional organisation is to be able to distinguish between aggressiveness and assertiveness in an employee.

Required:

(a) Explain and give examples of aggressive behaviour. (8 marks)

正确答案：
6 To get the best out of people, managers need to have effective communication skills. Professional accountants as managers need to understand the difference between aggressive and assertive behaviour. Often an exchange of communication can be interpreted as a belligerent response from an employee. However, a slight difference in approach can communicate different feelings and achieve a more positive result.
(a) Aggressive behaviour is competitive and directed at defeating someone else. It is standing up for oneself at the expense of other people. It is defending one’s rights but doing so in such a way that violates the rights of other people. Aggressive behaviour ignores or dismisses the needs, wants, opinions, feelings or beliefs of others.
Characteristics of aggressive behaviour include excessive ‘I’ statements, boastfulness, and the individual’s opinions expressed as fact, threatening questions or postures from the individual, sarcasm and other throw-away remarks and a constant blaming of others.
Aggressive behaviour can be self defeating. It may cause such antagonism in the others in the organisation that they will refuse to co-operate or work with the person showing aggressive behaviour.

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