关于2020年6月ACCA考试安排,你了解吗?
发布时间:2020-02-27
关于2020年6月ACCA考试安排,你了解吗?不知道的也没关系,下面就跟着51题库考试学习网一起来了解一下吧!
以下是2020年6月考试季度的具体考试时间安排和考试成绩查询日期。2020年6月ACCA考试时间安排:
2020.06.01 周一
2020.06.02 周二
2020.06.03 周三
2020.06.04 周四
2020.06.05 周五
2020年6月ACCA考试成绩发榜日:7月14日
ACCA机考注意事项:
1.可接受的证件类型包括护照、驾照和身份证。学生证等非官方发布的证件不属于有效证件。 2.入场前请提前将手机及其他电子产品关闭,包括闹钟及任何提示音,并放在指定区域,请勿随身携带。如考试期间发现随身携带有手机及其他智能电子产品,将被视为违规行为。 3.食品及饮料不可带入,如果考试中需要服食药物请提前告知监考。
4.任何书籍、笔记、或者其他与考试相关材料都需存放在指定区域,不可带入考试座位。
5.考试中可以使用不具备编程功能、无线通讯功能和文字存储功能的科学计算器,有其他额外功能的计算器不允许使用。计算器请提前准备好,现场没有备用计算器提供,考试期间也不能互相借用。
6.入场后请根据监考指示,按照座位上的号码对号入座,并将身份证件和准考证放在桌角,以便监考进行二次核对。
7.每位考生桌上会备有圆珠笔一支及草稿纸一张,考生入座后请勿触碰任何考试物品,包括键盘鼠标等。请勿提前在草稿纸上作任何书写。
迟到及提早交卷规定:
在开考后1小时内到达的迟到考生可以入场,但不能补偿ACCA考试时间。开考1小时以后到达的考生不能入场。考试开始后不可以提前交卷离场。
以上就是51题库考试学习网带给大家的内容,如果还有其他不清楚的问题,请及时反馈给51题库考试学习网,我们会尽快帮您解答。
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。
5 Crusoe has contacted you following the death of his father, Noland. Crusoe has inherited the whole of his father’s
estate and is seeking advice on his father’s capital gains tax position and the payment of inheritance tax following his
death.
The following information has been extracted from client files and from telephone conversations with Crusoe.
Noland – personal information:
– Divorcee whose only other relatives are his sister, Avril, and two grandchildren.
– Died suddenly on 1 October 2007 without having made a will.
– Under the laws of intestacy, the whole of his estate passes to Crusoe.
Noland – income tax and capital gains tax:
– Has been a basic rate taxpayer since the tax year 2000/01.
– Sales of quoted shares resulted in:
– Chargeable gains of £7,100 and allowable losses of £17,800 in the tax year 2007/08.
– Chargeable gains of approximately £14,000 each tax year from 2000/01 to 2006/07.
– None of the shares were held for long enough to qualify for taper relief.
Noland – gifts made during lifetime:
– On 1 December 1999 Noland gave his house to Crusoe.
– Crusoe has allowed Noland to continue living in the house and has charged him rent of £120 per month
since 1 December 1999. The market rent for the house would be £740 per month.
– The house was worth £240,000 at the time of the gift and £310,000 on 1 October 2007.
– On 1 November 2004 Noland transferred quoted shares worth £232,000 to a discretionary trust for the benefit
of his grandchildren.
Noland – probate values of assets held at death: £
– Portfolio of quoted shares 370,000
Shares in Kurb Ltd 38,400
Chattels and cash 22,300
Domestic liabilities including income tax payable (1,900)
– It should be assumed that these values will not change for the foreseeable future.
Kurb Ltd:
– Unquoted trading company
– Noland purchased the shares on 1 December 2005.
Crusoe:
– Long-standing personal tax client of your firm.
– Married with two young children.
– Successful investment banker with very high net worth.
– Intends to gift the portfolio of quoted shares inherited from Noland to his aunt, Avril, who has very little personal
wealth.
Required:
(a) Prepare explanatory notes together with relevant supporting calculations in order to quantify the tax relief
potentially available in respect of Noland’s capital losses realised in 2007/08. (4 marks)
(c) State the tax consequences for both Glaikit Limited and Alasdair if he borrows money from the company, as
proposed, on 1 January 2006. (3 marks)
(c) Alasdair is not employed, nor is he a director, of Glaikit Limited. As he holds 25% of the shares in Glaikit Limited, he is a
participator in a close company and therefore the special close company provisions will apply. Thus Alsadair will be taxed
under the ‘loans to participator’ rules.
When the loan is written off, the amount waived will be treated as a gross distribution of £16,667 (£15,000 x 10/9). This
will be assessed in the tax year in which the loan is written off (expected to be 2006/07 or 2007/08). To the extent that this
additional income makes Alasdair a higher rate taxpayer in that year, he will have to pay additional income tax of 32·5% of
the gross amount, less the available 10% tax credit.
From the company’s perspective, Glaikit Limited will have to pay 25% of the net value of any loan made to Alasdair which
has not been repaid to the company (or written off) within nine months of the year end. As the loan will remain outstanding
as at 31 March 2006, Glaikit Limited will have to pay £3,750 (25% x £15,000) to the Revenue by 1 January 2007. This
amount will not be repaid until the loan is repaid or written off. This usually takes place nine months after the year end in
which the loan is written off, so Glaikit Limited should ensure that any write-off occurs prior to 31 March 2007, or else the
repayment may be delayed for up to one year.
As the loan is tax free, the Revenue may also seek to tax Alasdair under the beneficial loan rules. If the Revenue were to seek
an assessment in this manner, the value of the benefit would be calculated and taxed as a deemed distribution. However, as
Alasdair has no connection with the company other than as an investor, it is unlikely that the beneficial loan benefit will lead
to such a deemed distribution.
(b) Explain how Perfect Shopper might re-structure its upstream supply chain to address the problems identified
in the scenario. (10 marks)
(b) Perfect Shopper currently has a relatively short upstream supply chain. They are bulk purchasers from established suppliers
of branded goods. Their main strength at the moment is to offer these branded goods at discounted prices to neighbourhood
shops that would normally have to pay premium prices for these goods.
In the upstream supply chain, the issue of branding is a significant one. At present, Perfect Shopper only provides branded
goods from established names to its customers. As far as the suppliers are concerned, Perfect Shopper is the customer and
the company’s regional warehouses are supplied as if they were the warehouses of conventional supermarkets. Perfect
Shopper might look at the following restructuring opportunities within this context:
– Examining the arrangements for the delivery of products from suppliers to the regional warehouses. At present this is in
the hands of the suppliers or contractors appointed by suppliers. It appears that when Perfect Shopper was established
it decided not to contract its own distribution. This must now be open to review. It is likely that competitors have
established contractual arrangements with logistics companies to collect products from suppliers. Perfect Shopper must
examine this, accompanied by an investigation into downstream distribution. A significant distribution contract would
probably include the branding of lorries and vans and this would provide an opportunity to increase brand visibility and
so tackle this issue at the same time.
– Contracting the supply and distribution of goods also offers other opportunities. Many integrated logistics contractors also
supply storage and warehousing solutions and it would be useful for Perfect Shopper to evaluate the costs of these.
Essentially, distribution, warehousing and packaging could be outsourced to an integrated logistics company and Perfect
Shopper could re-position itself as a primarily sales and marketing operation.
– Finally, Perfect Shopper must review how it communicates orders and ordering requirements with its suppliers. Their
reliance on supplier deliveries suggests that the relationship is a relatively straightforward one. There may be
opportunities for sharing information and allowing suppliers access to forecasted demand. There are many examples
where organisations have allowed suppliers access to their information to reduce costs and to improve the efficiency of
the supply chain as a whole.
The suggestions listed above assume that Perfect Shopper continues to only supply branded goods. Moving further upstream
in the supply chain potentially moves the company into the manufacture and supply of goods. This will raise a number of
significant issues about the franchise itself.
At present Perfect Shopper has, by necessity, concentrated on branded goods. It has not really had to understand how these
goods sell in specific locations because it has not been able to offer alternatives. The content of the standing order reflects
how the neighbourhood shop wishes to compete in its locality. However, if Perfect Shopper decides to commission its own
brand then the breadth of products is increased. Neighbourhood shops would be able to offer ‘own brand’ products to compete
with supermarkets who also focus on own brand products. It would also increase the visibility of the brand. However, Perfect
Shopper must be sure that this approach is appropriate as a whole. It could easily produce an own brand that reduces the
overall image of the company and hence devalues the franchise. Much more research is needed to assess the viability ofproducing ‘own brand’ goods.
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