广西考生：2020年ACCA国际会计师几月份考试？

发布时间：2020-01-09

你是否因为自己错过2019年12月份的ACCA考试的报名时间而懊恼呢？自己呕心沥血准备几个月的考试就因为没有及时报名而前功尽弃了？那么，51题库考试学习网想告诉大家：好消息来啦！2020年ACCA国家会计师考试报名时间新鲜出炉啦~最近的一次考试就在两个月之后哟,有参加的同学可以开始备考啦！具体的时间如下所示： 

首先是报名的时间节点，目前2020年3月份ACCA考试提前报名的时间已于2019年11月11日结束了，而常规报名时间仍在继续，持续时间到2020年1月27日，没有报名的同学赶紧去报名呀~不要到时候又遇到错过时间的尴尬局面：

以上是2020年ACCA四个考季的报名时间，有想报名的同学要随时关注时间哟~

了解完了报名时间，那么考试的具体时间又是什么时候呢?别担心，51题库考试学习网会为大家奉上2020年一整年的ACCA考试时间：

以上就是2020年ACCA考试的报名时间和考试时间的具体情况，51题库考试学习网提醒大家，在备考的同时千万不要忘记这些重要的时间节点哟~错过任何一个对大家来说都是一大损失。建议大家将自己考试的时间记录在一个明显且自己能够天天看到的位置，以免忘记。最后，大家还是需要根据自己实际的学习情况来报考，祝大家考试顺利通过~

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。

16 Which of the following events between the balance sheet date and the date the financial statements are

authorised for issue must be adjusted in the financial statements?

1 Declaration of equity dividends.

2 Decline in market value of investments.

3 The announcement of changes in tax rates.

4 The announcement of a major restructuring.

A 1

A 1 only

B 2 and 4

C 3 only

D None of them

正确答案：D

(ii) Briefly discuss TWO factors which could reduce the rate of return earned by the investment as per the

results in part (a). (4 marks)

正确答案：
(ii) Two factors which might reduce the return earned by the investment are as follows:
(i) Poor product quality
The very nature of the product requires that it is of the highest quality i.e. the cakes are made for human
consumption. Bad publicity via a ‘product recall’ could potentially have a catastrophic effect on the total sales to
Superstores plc over the eighteen month period.
(ii) The popularity of the Mighty Ben character
There is always the risk that the popularity of the character upon which the product is based will diminish with a
resultant impact on sales volumes achieved. In this regard it would be advisable to attempt to negotiate with
Superstores plc in order to minimise potential future losses.

(b) The tax relief available in respect of the anticipated trading losses, together with supporting calculations and

a recommended structure for the business. (16 marks)

正确答案：

 

Aral Ltd owned by Banda
The losses would have to be carried forward and deducted from the trading profits of the year ending 30 June 2010.
Aral Ltd cannot offset the loss in the current period or carry it back as it has no other income or gains.
Aral Ltd owned by Flores Ltd
The two companies will form. a group relief group if Flores Ltd owns at least 75% of the ordinary share capital of Aral
Ltd. The trading losses could be surrendered to Flores Ltd in the year ending 30 June 2008 and the year ending
30 June 2009. The total tax saved would be ￡11,079 ((￡38,696 + ￡19,616) x 19%)
Recommended structure
The Aral business should be established in a company owned by Flores Ltd.
This will maximise the relief available in respect of the trading losses and enable relief to be obtained in the period in
which the losses are incurred.
Tutorial note
The whole of the loss for the period ending 30 June 2008 can be surrendered to Flores Ltd as it is less than that
company’s profit for the corresponding period, i.e. ￡60,000 (￡120,000 x 6/12).

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