什么？内蒙古考生2020年ACCA考试不知道看什么书？那么下面的教材宝典你必须收藏

发布时间：2020-01-09

新年伊始，步入2020年，离3月份的ACCA考试越来越近了，相信感兴趣的小伙伴都已经报了名，但51题库考试学习网听说有很多小伙伴们不知道复习应该看什么书，手足无措，不知道该怎么复习。不用担心这个问题，51题库考试学习网会逐一为大家解答困惑：

大家都知道教材是考试复习的基础，跟其他考试一样，考ACCA也是如此，几乎每个ACCA的小伙伴都会买教材，但是并不是每一个小伙伴都会把教材读懂读透。习题固然要练，但是教材才是考试的出题来源，因此小伙伴有必要在练题之前先确保自己已经熟练掌握教材的内容了。希望对大家有所帮助！

在这里51题库考试学习网建议大家可以利用的教材有BPP教材和FTC教材，两者的差别在于BPP教材是全球ACCA使用最多的版本，而FTC版是ACCA官方版本教材，在全球使用也比较多。相对于BPP教材，FTC这套教材的优点是简洁，基本上每门课教材都比BPP版薄，但是FTC对F4阶段的ACCA备考并不是那么适用，其难度较之BPP版有所加大，所用单词也要复杂一些。因此BPP教材的优点也就是相当于FTC来说英语单词较为基础，容易被初学者吸收。同时对于最新FTC版有些地方讲解不是很细致，单凭它参加考试有一定难度

目前这两种都较适合中国ACCA考生，如何选择的关键就在于考生自己，英语基础强一点的，学习效率高的考生就可以选择FTC可能效果好一些；反之，如果是英语相对薄弱一点的，学习能力一般的考生，就可以选择基础的BPP教材。其实，没有万能的学习方法，适合自己的学习方法那才是最好的复习方法，可以借鉴但不提倡照搬。

需要注意的是，每一年ACCA的14门课都会更新他们的TEXT BOOK和练习册。而这两本书，练习册往往被很多小伙伴重视，却偏偏忽视TEXT BOOK。很多的同学复习的时候喜欢记要点，而不愿意花时间读原汁原味的原版书籍。其实这是一个很不好的习惯，既不利于我们准确地把握知识点，也影响了我们专业英语能力的提高。

51题库考试学习网建议各位小伙伴在考试的三个月前，一定要用心看TEXT BOOK。先用一到两个月把书认真地读一遍，再上课、做题直到考前冲刺。考完试后不要着急把书丢在一边拿，大家可以把自己喜欢的章节保留下来，便于以后进一步学习或闲暇时看看读读。当然，千万不要忘记关注ACCA官网的更新，及时下载学习资料。

以上就是报考ACCA的具体规则和流程，想要了解更多2020年ACCA的相关资讯，欢迎加入关注51题库考试学习网，51题库考试学习网将不定时更新你想了解的咨询~

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 Coral is the owner and managing director of Reef Ltd. She is considering the manner in which she will make her first

pension contributions. In November 2007 she inherited her mother’s house in the country of Kalania.

The following information has been extracted from client files and from telephone conversations with Coral.

Coral:

– 1972 – Born in the country of Kalania. Her father, who died in 2002, was domiciled in Kalania.

– 1999 – Moved to the UK and has lived and worked here since then.

– 2001 – Subscribed for 100% of the ordinary share capital of Reef Ltd.

– Intends to sell Reef Ltd and return to live in the country of Kalania in 2012.

– No income apart from that received from Reef Ltd.

Reef Ltd:

– A UK resident company with annual profits chargeable to corporation tax of approximately ￡70,000.

– Four employees including Coral.

– Provides scuba diving lessons to members of the public.

Payments from Reef Ltd to Coral in 2007/08:

– Director’s fees of ￡460 per month.

– Dividends paid of ￡14,250 in June 2007 and ￡14,250 in September 2007.

Pension contributions:

– Coral has not so far made any pension contributions in the tax year 2007/08 but wishes to make gross pension

contributions of ￡9,000.

– The contributions are to be made by Reef Ltd or Coral or a combination of the two in such a way as to minimise

the total after tax cost.

– Any contributions made by Coral will be funded by an additional dividend from Reef Ltd.

House in the country of Kalania:

– Beachfront property with potential rental income of ￡550 per month after deduction of allowable expenditure.

– Coral will use it for holidays for two months each year.

The tax system in the country of Kalania:

– No capital gains tax or inheritance tax.

– Income tax at 8% on income arising in the country of Kalania.

– No double tax treaty with the UK.

Required:

(a) With the objective of minimising the total after tax cost, advise Coral as to whether the gross pension

contributions of ￡9,000 should be made:

– wholly by Reef Ltd; or

– by Coral to the extent that they are tax allowable with the balance made by Reef Ltd.

Your answer should include supporting calculations where necessary. (9 marks)

正确答案：

 

(c) Discuss the ethical responsibility of the company accountant in ensuring that manipulation of the statement

of cash flows, such as that suggested by the directors, does not occur. (5 marks)

Note: requirements (b) and (c) include 2 professional marks in total for the quality of the discussion.

正确答案：
(c) Companies can give the impression that they are generating more cash than they are, by manipulating cash flow. The way
in which acquisitions, loans and, as in this case, the sale of assets, is shown in the statement of cash flows, can change the
nature of operating cash flow and hence the impression given by the financial statements. The classification of cash flows
can give useful information to users and operating cash flow is a key figure. The role of ethics in the training and professional
lives of accountants is extremely important. Decision-makers expect the financial statements to be true and fair and fairly
represent the underlying transactions.
There is a fine line between deliberate misrepresentation and acceptable presentation of information. Pressures on
management can result in the misrepresentation of information. Financial statements must comply with International
Financial Reporting Standards (IFRS), the Framework and local legislation. Transparency, and full and accurate disclosure is
important if the financial statements are not to be misleading. Accountants must possess a high degree of professional
integrity and the profession’s reputation depends upon it. Ethics describe a set of moral principles taken as a reference point.
These principles are outside the technical and practical application of accounting and require judgement in their application.
Professional accountancy bodies set out ethical guidelines within which their members operate covering standards of
behaviour, and acceptable practice. These regulations are supported by a number of codes, for example, on corporate
governance which assist accountants in making ethical decisions. The accountant in Warrburt has a responsibility not to mask
the true nature of the statement of cash flow. Showing the sale of assets as an operating cash flow would be misleading if
the nature of the transaction was masked. Users of financial statements would not expect its inclusion in this heading and
could be misled. The potential misrepresentation is unacceptable. The accountant should try and persuade the directors to
follow acceptable accounting principles and comply with accounting standards. There are implications for the truth and
fairness of the financial statements and the accountant should consider his position if the directors insist on the adjustments
by pointing the inaccuracies out to the auditors.

(ii) Explain the organisational factors that determine the need for internal audit in public listed companies.

(5 marks)

正确答案：
(ii) Factors affecting the need for internal audit and controls
(Based partly on Turnbull guidance)
The nature of operations within the organisation arising from its sector, strategic positioning and main activities.
The scale and size of operations including factors such as the number of employees. It is generally assumed that larger
and more complex organisations have a greater need for internal controls and audit than smaller ones owing to the
number of activities occurring that give rise to potential problems.
Cost/benefit considerations. Management must weigh the benefits of instituting internal control and audit systems
against the costs of doing so. This is likely to be an issue for medium-sized companies or companies experiencing
growth.
Internal or external changes affecting activities, structures or risks. Changes arising from new products or internal
activities can change the need for internal audit and so can external changes such as PESTEL factors.
Problems with existing systems, products and/or procedures including any increase in unexplained events. Repeated or
persistent problems can signify the need for internal control and audit.
The need to comply with external requirements from relevant stock market regulations or laws. This appears to be a
relevant factor at Gluck & Goodman.

(d) Evaluate the effect on Gerard of the changes to be made by Fizz plc to its performance related bonus scheme.

You should ignore the effect of any pension contributions to be made by Gerard in the future, consider both

the value and timing of amounts received by Gerard and include relevant supporting calculations.

(5 marks)

Note: – You should assume that the income tax rates and allowances for the tax year 2006/07 apply throughout

this question.

正确答案：
(d) Implications for Gerard of the changes to Fizz plc’s bonus scheme
Value received
Under the existing scheme Gerard receives approximately ￡4,500 each year. This is subject to income tax at 40% and
national insurance contributions at 1% such that Gerard receives ￡2,655 (￡4,500 x 59%) after all taxes.
Under the proposed share incentive plan (SIP), Gerard expects to receive free shares worth ￡3,500 (￡2,100 + ￡1,400).
Provided the shares remain in the plan for at least five years there will be no income tax or national insurance contributions
in respect of the value received. Gerard’s base cost in the shares for the purposes of capital gains tax will be their value at
the time they are withdrawn from the scheme.
In addition, the amount he spends on partnership shares will be allowable for both income tax and national insurance such
that he will obtain shares with a value of ￡700 for a cost of only ￡413 (￡700 x 59%).
Accordingly, Gerard will receive greater value under the SIP than he does under the existing bonus scheme. However, as noted
below, he will not be able to sell the free or matching shares until they have been in the scheme for at least three years by
which time they may have fallen in value.
Timing of receipt of benefit
Under the existing scheme Gerard receives a cash bonus each year.
The value of free and matching shares awarded under a SIP cannot be realised until the shares are withdrawn from the
scheme and sold. This withdrawal cannot take place until at least three years after the shares are awarded to Gerard.
Accordingly, Gerard will not have access to the value of the bonuses he receives under the SIP until the scheme has been in
operation for at least three years. In addition, if the shares are withdrawn within five years of being awarded, income tax and
national insurance contributions will become payable on the lower of their value at the time of the award and their value at
the time of withdrawal thus reducing the value of Gerard’s bonus.

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