ACCA考试机考内蒙古预约流程是怎么样的？

发布时间：2020-01-10

这个世上没有任何事是天上掉馅饼的，就算是有，也是你一直坚持的结果。各位ACCAer们，温馨提示大家，现在ACCA考试可以提前预约啦，不知道具体的操作步骤也没关系，51题库考试学习网为大家讲述提前预约的步骤：

2020年ACCA机考考位如何预约？

通常情况下，常规报名时段开启时，学员就可以进行考位的预约了，考位的预约、更改和取消也均在常规报名阶段进行。因此，如果需要进行考位的预约，笔者提醒广大学员，一定要尽早地预约，以防万一。

考生可以一次性预约两个考季的考试。也就是说：

（1）目前尚未参加任何考试的学员，可以连续预约接下来的两个考季。

（2）目前正在参加当季考试或正在等待考试成绩的学员，可以连续预约随后举行的两个考季。

（3）所有考试报名均可在统一的截止日期之前撤销，考试费也会退回考生的myACCA账户(适用情况下)。

（4）连续考季是指两个相邻的考季，例如3月和6月，不能是3月和9月。

ACCA考试预约流程：

1、进入ACCA官网登录myACCA账号；

2、选择 EXAM ENTRY 然后进入报名页面；

3、选择下方的机考栏目中的 China，点击Book a session CBE ，进入到后续报名页面；

4、然后在后续页面中选择科目等信息，机考报名的操作流程非常简单清晰，一般不会弄错；

5、点击下方考试科目自动弹出考试地点的选择，填写合适的城市就会自动生成考试报名信息，只要添加到考试计划中缴费确认即可报名成功。

温馨提示：

ACCA是有机考的，这个主要是要看考位情况，当月考位预定完了你也是不能再考了，提前时间尽量早点，先提前约好。做好提前规划的考生可以尽早报名考试，并享受最低考试费用优惠。

ACCA的前四门考试，F1到F4，都是找机考中心预约ACCA考试的。意思是说，这几门考试，不是一个季度统一考一次的。你要考，随时都可以，只要预约上就行。

不过有一个小问题，机构的ACCA机考中心会优先供给他们自己的学生考试，所以如果你要在机构预约最好提早一个月。大城市会有很多非机构考试中心和小机构的机考中心，这些地方人相对会少些，自学的同学可以优先跟他们联系。

有些事情不是看到希望才坚持，而是坚持了才看到希望，要时刻铭记自己的目标，永不放弃，坚持不懈。备考ACCA考试这条路是一条不平凡的道路，坚持下去，你就是胜利者！加油！

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。

---

(c) (i) Explain the capital gains tax (CGT) implications of a takeover where the consideration is in the form. of

shares (a ‘paper for paper’ transaction) stating any conditions that need to be satisfied. (4 marks)

正确答案：
(c) (i) Paper for paper rules
The proposed transaction broadly falls under the ‘paper for paper’ rules. Where this is the case, chargeable gains do not
arise. Instead, the new holding stands in the shoes (and inherits the base cost) of the original holding.
The company issuing the new shares must:
(i) end up with more than 25% of the ordinary share capital (or a majority of the voting power) of the old company,
OR
(ii) make a general offer to shareholders in the other company with a condition that, if satisfied, would give the
acquiring company control of the other company.
The exchange must be for bona fide commercial reasons and must not have as its main purpose (or one of its main
purposes) the avoidance of CGT or corporation tax. The acquiring company can obtain advance clearance from the
Inland Revenue that the conditions will be met.
If part of the offer consideration is in the form. of cash, a gain must be calculated using the part disposal rules. If the
cash received is not more than the higher of ￡3,000 or 5% of the total value on takeover, then the amount received in
cash can be deducted from the base cost of the securities under the small distribution rules.

---

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.

---

(ii) Determine whether your decision in (b)(i) would change if you were to use the Maximin and Minimax

regret decision criteria. Your answer should be supported by relevant workings. (6 marks)

正确答案：

---

(b) (i) State the condition that would need to be satisfied for the exercise of Paul’s share options in Memphis

plc to be exempt from income tax and the tax implications if this condition is not satisfied.

(2 marks)

正确答案：
(b) (i) Paul has options in an HMRC approved share scheme. Under such schemes, no tax liabilities arise either on the grant
or exercise of the option. The excess of the proceeds over the price paid for the shares (the exercise price) is charged to
capital gains tax on their disposal.
However, in order to secure this treatment, one of the conditions to be satisfied is that the options cannot be exercised
within three years of the date of grant. If Paul were to exercise his options now (i.e. before the third anniversary of the
grant), the exercise would instead be treated as an unapproved exercise. At that date, income tax would be charged on
the difference between the market value of the shares on exercise and the price paid to exercise the option.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。