速看！2020年ACCA报名及考试时间出炉！

发布时间：2020-02-22


随着新年到来，2020年ACCA的考试也将和我们见面。但是由于受新冠疫情影响， 2020年3月份的ACCA考试将被取消，因此一些报考了3月份考试的小伙伴转而报考6月份的ACCA考试。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试报名时间的相关信息，以供参考。

ACCA考试每年举行四次，分别在每年的3月、6月、9月、12月。不同年份的具体考试时间略有差异，请考生注意。每次考试报名时间都分为三个阶段：提前报名、常规报名、后期报名。不同年份的具体时间略有不同，一般来说3月份考试的报名截止时间分别为上一年的11月、1月、2月；6月份考试的报名截止时间分别为当年的2月、4月以及5月；9月份考试的报名截止时间分别为当年的5月、7月、8月；12月份报名截止时间分别在当年的8月、10月、11月。小伙伴们在报名时，一定要注意官方公布的消息是报名截止日期哦。

以上就是关于ACCA考试报名时间的相关情况。51题库考试学习网提醒：在重新报名的同时，小伙伴们也不要忘记适当调整自己的学习计划哦。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。

5 (a) ‘In the case of an assurance engagement it is in the public interest and, therefore, required by this Code of Ethics,

that members of assurance teams … be independent of assurance clients’.

IFAC Code of Ethics for Professional Accountants

Required:

Define the term ‘assurance team’. (3 marks)

正确答案：
5 ETHICS COLUMN
(a) ‘Assurance team’
■ All members of the engagement team (for the assurance engagement);
■ All others within a firm who can directly influence the outcome of the assurance engagement, for example:
– those who recommend the compensation of, or who provide direct supervisory, management or other oversight of
the assurance engagement partner in connection with the performance of the assurance engagement;
– those who provide consultation regarding technical or industry specific issues, transactions or events for the
assurance engagement; and
– those who provide quality control for the assurance.

4 (a) For this part, assume today’s date is 1 March 2006.

Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading company

that makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,

and commenced trading on the same day. The business has been successful, and the company has accumulated

a large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben have

received an offer from a rival company, which they are considering. The offer provides Bill and Ben with two

alternative methods of payment for the purchase of their shares:

(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.

(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.

Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offer

terms is that Bill and Ben would be retained as employees of the company on the same salary.

Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.

Required:

(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March

2006 will result in the highest after tax cash amount for Bill and Ben:

(1) payment of a dividend, or

(2) payment of a salary bonus.

You are not required to consider the corporation tax (CT) implications for Flower Limited in your

answer. (5 marks)

正确答案：

 

As a result, Bill and Ben would each be better off by ￡15,005 (69,142 – 54,137). If the cash were extracted by way
of dividend.
Tutorial note: In this answer the employers’ national insurance liability on the salary has been ignored. Credit would be
given to a candidate who recognised this issue.

(c) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:

(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.

You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)

正确答案：

 

2 The activities of an organisation have to be managed and co-ordinated to ensure that its objectives are met. The organisation’s structure is designed to support this.

Required:

(a) What is meant by the term ‘organisational structure,’ often shown as an organisation chart? (5 marks)

正确答案：
2 All organisations of whatever size have to work in a co-ordinated way to ensure that the objectives laid down are achieved.However, for effective co-ordination to take place, the structure must be correct and understood. Very often, managers know the structure but cannot explain its significance or appropriateness.
(a) The structure of an organisation is often depicted as a chart. The structure explains the communication pattern, the linking mechanism between departments, tasks and individuals, the co-ordinating mechanism that ensures the entire organization is working toward the same objective, and who is in control of the organisation’s activities and at what level in the organisation.

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