2020年ACCA考试时间是什么时候，考试内容有哪些？

发布时间：2020-03-05

近年来，ACCA考试热度不断上升，吸引了不少人的目光。因此，在新年到来之后就有网友在网上询问2020年ACCA考试时间是什么时候，考试内容有哪些。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试报名时间的相关信息，以供参考。

要参加ACCA考试，需要注册成为学员，然后在报考。ACCA考试每年举行四次，分别在每年的3月、6月、9月、12月。

ACCA考试科目较多，考试范围也比较广。自2007年12月起，ACCA实施新的考试大纲。新大纲下ACCA共有16门课程，通过14科就可以拿到ACCA准会员证书(最后四科为四选二，考生可根据自身情况自行选择)。这16门课程共分为两个部分：基础阶段课程及专业阶段课程。除了分为两大课程之外，ACCA的16门课程又分为四个大模块：知识模块(F1-F3)、技能模块(F4-F9)、核心模块(P1-P3)、选修模块(P4-P7)。下面是具体的考试科目：


以上就是关于ACCA考试科目以及考试时间的相关情况。51题库考试学习网提醒：ACCA考试报名时间分为提前、常规、后期三个阶段，越早报名费用越低，小伙伴们要早做准备哦。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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。

Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.

Which of the following statements about intra-group profits in consolidated financial statements is/are correct?

(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party

(ii) Eliminating intra-group unrealised profits never affects non-controlling interests

(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full

A.(i) only

B.(i) and (ii)

C.(ii) and (iii)

D.(iii) only

正确答案：A

(i) is the only correct elimination required by IFRS.

(b) Analyse THREE potential problems, based solely on the information provided above, that TMC might

encounter in the acquisition of CBC. (5 marks)

正确答案：
(b) Three potential problems that TMC might encounter in the proposed acquisition of CBC are as follows:
(i) TMC is forecast to have a 22% share of the market for disposable nappies at the end of 2008. If TMC was to acquire
CBC at that time it would then have a market share of ($681m + $155m)/$3,095m = 27%. Much will depend on
prevailing legislation. For example, in the UK it might be the case that the Director General of Fair Trading may ask the
Competition Commission (CC) to investigate if any organisation controls 25% or more of the market. The Secretary of
State may do likewise in circumstances where the proposed takeover would lead to the creation of a firm that would
control 25% or more of the market. (Similar examples from other countries would be equally acceptable.)
(ii) The directors of TMC need to be aware of the precise nature of the cultural problems that CBC has experienced during
recent years as this could be very damaging to its business if the acquisition of CBC goes ahead. In an extreme case
the organisational cultures of TMC and CBC might be incompatible. The directors of TMC need to make a very careful
assessment as to whether it would be possible to transform. a negative culture into a positive one. If they consider that
this would prove to be very difficult then they might be best advised not to proceed with the acquisition.
(iii) The directors of TMC have no experience of managing such acquisitions and this might mean that the integration of CBC
into TMC would prove problematic. It is probable that the systems are different as well as the management styles,
employee skills and business infrastructure.
(Alternative relevant discussion would be acceptable)

(c) (i) Calculate Benny’s capital gains tax liability for 2006/07. (6 marks)

正确答案：

 

2 Alpha Division, which is part of the Delta Group, is considering an investment opportunity to which the following

estimated information relates:

(1) An initial investment of $45m in equipment at the beginning of year 1 will be depreciated on a straight-line basis

over a three-year period with a nil residual value at the end of year 3.

(2) Net operating cash inflows in each of years 1 to 3 will be $12·5m, $18·5m and $27m respectively.

(3) The management accountant of Alpha Division has estimated that the NPV of the investment would be

$1·937m using a cost of capital of 10%.

(4) A bonus scheme which is based on short-term performance evaluation is in operation in all divisions within the

Delta Group.

Required:

(a) (i) Calculate the residual income of the proposed investment and comment briefly (using ONLY the above

information) on the values obtained in reconciling the short-term and long-term decision views likely to

be adopted by divisional management regarding the viability of the proposed investment. (6 marks)

正确答案：

 

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