在山东省，ACCA考试通过了你不这样做你还是不能拿到证书

发布时间：2020-01-08

近些年，随着各式各样的考试风靡全国以来，ACCA证书也是从众多资格证书里脱颖而出，逐渐映入大众的眼帘。了解它的人称之为“金饭碗”，那么有些通过所以ACCA考试全部科目的小伙伴就来咨询51题库考试学习网，成绩通过之后，证书是怎么样领取呢？是等待官方邮寄过来？还是自己去申请领证呢？这些疑问51题库考试学习网会为大家逐一解决，请大家耐心地往下看哟~

首先要恭喜你成为了ACCA准会员了，当你通过14门ACCA考试的那一科开始，你就成为准会员了。但是需要注意的是从准会员并不是会员，想从准会员到ACCA会员，这些事情你必须要做：

1.ACCA每年2月份和8月份会分别公布12月份和6月份的考试成绩。每一个通过ACCA全部考试的学员随后会收到ACCA英国总部邮寄的《ACCA会员或准会员申请手册》（一般收到时间是3月初和9月初）。每人必须根据自身的情况，如是否满足ACCA相关工作经验要求，向ACCA英国申请成为会员或准会员。

2.ACCA总部收到学员申请后，不论是申请会员和准会员，都会给学员颁发ACCA准会员证书，以确认学员成功通过所有考试。

3.对于申请会员的学员，要求如实填写会员申请手册，并总结平时记录的STR（Student Training Record）中的主要工作经历和取得的工作能力，填入申请手册（在递交会员申请表时，可以暂时不提交STR，但是，一旦ACCA英国总部通知需要提交STR，以便了解更详细的信息完成评估，学员需要再补交STR）。ACCA英国总部会对学员所填的工作记录进行评估和并与其监督人联系进行核查，确认无误后，则批准其成为ACCA会员，一般这个过程需要两个月的时间。

4.如果学员在规定的时间内没有收到以上申请手册，可以直接登陆ACCA全球官网下载。

5.对于暂时未满足工作经验的准会员，可以在条件满足的任何时间向ACCA递交ACCA会员申请表。

完成了以上所有步骤之后，你就算是成功申请ACCA会员了，只需要等待官方发送证书即可。

都说，阳光总在风雨后，当你拿到通过自己努力获得的证书时，那份喜悦肯定是独一无二的，那一刻你也明白了自己的努力是值得的；所以，为了那一天的到来，各位ACCAer们加油复习，早日完成目标~

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。

(b) Explain the major benefits of pursuing a policy of internal development. (4 marks)

正确答案：
(b) The major benefits of pursuing a policy of internal development that may accrue to Taliesin Ltd are as follows:
– By confining their activities to its internal environment the company avoids the need to manage the integration of
businesses which is necessitated by an acquisition. Management teams, when considering the acquisition of another
organisation, very often underestimate the costs of integration.
– There is no need for the board of directors of Taliesin Ltd to familiarise itself with different organisational and national
cultures, values etc, thereby avoiding many potential problems.
– The board of directors of Taliesin Ltd is better able to control the activities of the business and the need for more complex
supply chains and strategic alliances with foreign organisations is rendered unnecessary.
– All investments are made at market price whereas if the board of directors was to attempt to grow the business
acquisition then significant outlays would probably be made in respect of purchased goodwill.
– As the organisation develops and expands, staff are provided with development and learning activities that may
precipitate an increase in the level of their commitment to the organisation.

Ms Huang, a shareholder of the Daqing Limited Liability Company (Daqing), found that the general manager, Mr Ding, had accepted bribes from several suppliers, which materially caused losses to Daqing, and adversely affected the interests of all shareholders.

Further examination, through a Certified Public Accountant firm, disclosed that there were a lot of affiliated transactions between Daqing and Everbright Co, which was the majority shareholder of Daqing. Mr Ding was recommended by Everbright Co and appointed by Daqing’s board of directors, which was substantially influenced by Everbright Co. With a series of such transactions Daqing transferred huge profits to Everbright Co and adversely affected Daqing.

Required:

(a) State whether Ms Huang was entitled to take legal action against Mr Ding for his illegal behaviour of accepting bribes which adversely affected all the shareholders. (2 marks)

(b) State TWO different legal actions Ms Huang was entitled to take to protect the rights of Daqing and its shareholders due to the affiliated transactions with Everbright Co. (4 marks)

正确答案：

(a) Mr Ding’s act of accepting bribery violated the criminal law and the relevant rules of the Company Law as well. Besides the criminal charges, he should be liable for his fraudulent behaviour of damaging the interests of Daqing and its shareholders. Therefore, Ms Huang was entitled to bring a law suit against general manager Mr Ding on the ground that his acts caused her loss of interests.

(b) With respect to Daqing’s damage, Ms Huang should first request the board of directors or supervisory board to take legal action against Everbright Co. Where these two bodies refuse to take reasonable actions, Ms Huang might, in her own name but for the interests of the company, bring a shareholder representative litigation against Everbright Co. On the other hand, she might also bring a direct litigation against Everbright Co on the ground that the connected transactions caused indirect damage to the shareholder’s interests.

(c) On the assumption that the administrators of Noland’s estate will sell quoted shares in order to fund the

inheritance tax due as a result of his death, calculate the value of the quoted shares that will be available to

transfer to Avril. You should include brief notes of your treatment of the house and the shares in Kurb Ltd.

(9 marks)

Note: you should assume that the tax rates and allowances for the tax year 2006/07 apply throughout this

question.

正确答案：

(c) Value of quoted shares that can be transferred to Avril
The value of shares to be transferred to Avril will be equal to ￡370,000 less the inheritance tax due by the estate.
IHT is payable on transfers in the seven years prior to Noland’s death and on the death estate.
The only chargeable gift in the seven years prior to Noland’s death is the transfer to the discretionary trust. No tax is due in
respect of this gift as it is covered by the nil rate band.

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