海南2022ACCA考试报名时间及注意事项

发布时间：2022-02-22

各位海南地区的小伙伴们，你们了解2022年ACCA考试的报名时间吗?接下来就和51题库考试学习网一起去了解下ACCA考试报名截止时间的相关分享。

2022年6月ACCA所有报名时间如下：

常规报名截止时间：2022年02月08日--2022年05月02日

后期报名截止时间：2022年05月09日

ACCA考试报名条件如下所示：

1)凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员;

2)教育部认可的高等院校在校生，顺利完成大一的课程考试，即可报名成为ACCA的正式学员;

3)未符合1、2项报名资格的16周岁以上的申请者，也可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成基础商业会计(FAB)、基础管理会计(FMA)、基础财务会计(FFA)3门课程，并完成ACCA基础职业模块，可获得ACCA商业会计师资格证书(Diploma in Accounting and Business)，资格证书后可豁免ACCAF1-F3三门课程的考试，直接进入技能课程的考试。

注册报名ACCA所需材料如下所示：

(一)在校学生所需准备的ACCA注册材料

1. 中英文在校证明(原件)

2. 中英文成绩单(可复印加盖所在学校或学校教务部门公章)

3. 中英文个人身份证件或护照(复印件加盖所在学校或学校教务部门公章)

4. 2寸彩色护照用证件照一张

5. 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)

(二)非在校学生所需准备的注册资料(符合学历要求)

1. 中英文个人身份证件或护照(复印件加盖第三方章)

2. 中英文学历证明(复印件加盖第三方章)

3. 2寸彩色护照用证件照一张

4. 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)

(三)非在校学生所需准备的注册资料(不符合学历要求-FIA形式)

1. 中英文个人身份证件或护照(复印件加盖第三方章)

2. 2寸彩色护照用证件照一张

3. 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)

以上就是51题库考试学习网为海南地区考生分享的ACCA考试报名的相关信息，希望能够帮到大家!后续请大家继续关注51题库考试学习网，我们将分享更多的考试资讯给广大考生!

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。

(ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house and

garden by means of two separate disposals as proposed. Calculations are not required for this part of

the question. (3 marks)

正确答案：
(ii) The implications of selling the Oxford house and garden in two separate disposals
The additional sales proceeds would result in an increase in Clifford’s capital gains and consequently his tax liability.
When computing the gain on the sale of the house together with a small part of the garden, the allowable cost would
be a proportion of the original cost. That proportion would be A/A + B where A is the value of the house and garden
that has been sold and B is the value of the part of the garden that has been retained. Principal private residence relief
and taper relief would be available in the same way as that set out in (i) above.
When computing the gain on the sale of the remainder of the garden, the cost would be the original cost of the property
less the amount used in computing the gain on the earlier disposal. Principal private residence relief would not be
available as the land sold is not a dwelling house or part of one.

(c) In November 2006 Seymour announced the recall and discontinuation of a range of petcare products. The

product recall was prompted by the high level of customer returns due to claims of poor quality. For the year to

30 September 2006, the product range represented $8·9 million of consolidated revenue (2005 – $9·6 million)

and $1·3 million loss before tax (2005 – $0·4 million profit before tax). The results of the ‘petcare’ operations

are disclosed separately on the face of the income statement. (6 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 Seymour Co for the year ended

30 September 2006.

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

正确答案：

 

■ The discontinuation of the product line after the balance sheet date provides additional evidence that, as at the
balance sheet date, it was of poor quality. Therefore, as at the balance sheet date:
– an allowance (‘provision’) may be required for credit notes for returns of products after the year end that were
sold before the year end;
– goods returned to inventory should be written down to net realisable value (may be nil);
– any plant and equipment used exclusively in the production of the petcare range of products should be tested
for impairment;
– any material contingent liabilities arising from legal claims should be disclosed.
(ii) Audit evidence
■ A copy of Seymour’s announcement (external ‘press release’ and any internal memorandum).
■ Credit notes raised/refunds paid after the year end for faulty products returned.
■ Condition of products returned as inspected during physical attendance of inventory count.
■ Correspondence from customers claiming reimbursement/compensation for poor quality.
■ Direct confirmation from legal adviser (solicitor) regarding any claims for customers including estimates of possible
payouts.

(c) the deferred tax implications (with suitable calculations) for the company which arise from the recognition

of a remuneration expense for the directors’ share options. (7 marks)

正确答案：

(c) Identify TWO QUALITATIVE benefits that might arise as a consequence of the investment in a new IT system

and explain how you would attempt to assess them. (4 marks)

正确答案：
(c) One of the main qualitative benefits that may arise from an investment in a new IT system by Moffat Ltd is the improved level
of service to its customers in the form. of reduced waiting times which may arise as a consequence of better scheduling of
appointments, inventory management etc. This could be assessed via the introduction of a questionnaire requiring customers
to rate the service that they have received from their recent visit to a location within Moffat Ltd according to specific criteria
such as adherence to appointment times, time taken to service the vehicle, cleanliness of the vehicle, attitude of staff etc.
Alternatively a follow-up telephone call from a centralised customer services department may be made by Moffat Ltd
personnel in order to gather such information.
Another qualitative benefit of the proposed investment may arise in the form. of competitive advantage. Improvements in
customer specific information and service levels may give Moffat Ltd a competitive advantage. Likewise, improved inventory
management may enable costs to be reduced thereby enabling a ‘win-win’ relationship to be enjoyed with its customers.

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