ACCA报名科目可以改么？

发布时间：2020-03-07

ACCA考试科目较多，并且学员每年都需要缴纳年费。因此，一些新注册的学员在首次报考时，报考科目较多。但是在备考时发现，学习时间不够用，从而担心考试无法通过。所以，一些学员就在询问ACCA考试报名科目是否可以修改。鉴于此，51题库考试学习网在下面为大家带来有关2020年ACCA考试科目修改的相关信息，以供参考。

修改考试科目，需要在ACCA账务里面完成：

首先，登录到你的myacca账户进入”Exam Entry”页面中点击”View/Amend Exam Entry”进入报考更改页面。

其次，进入页面后点击”Amend Exam Entry”进行考试报名更改。

然后，更改报考的页面中会出现初始报名的页面如需删减考试科目请将科目的“√”去除；考生如果是想要增加科目，请直接在需报考的科目后打勾。

最后，更改考试报名后会显示出哪门科目被取消哪门科目已报考成功相应的费用也会在此页面中进行调整和更改。多退少补。点击“Proceed to payment”进入支付页面进行付费。付费指引如同初始报名的指引。付费成功后，就完成了科目修改。

以上就是关于ACCA考试科目修改的相关情况。51题库考试学习网提醒：ACCA考试科目修改只能在常规报考时间结束前进行，小伙伴们要注意哦。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。

(iii) Tyre has entered into two new long lease property agreements for two major retail outlets. Annual rentals are paid

under these agreements. Tyre has had to pay a premium to enter into these agreements because of the outlets’

location. Tyre feels that the premiums paid are justifiable because of the increase in revenue that will occur

because of the outlets’ location. Tyre has analysed the leases and has decided that one is a finance lease and

one is an operating lease but the company is unsure as to how to treat this premium. (5 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

正确答案：
(iii) Retail outlets
The two new long lease agreements have been separately classified as an operating lease and a finance lease. The lease
premium paid for a finance lease should be capitalised and recognised as an asset under the lease. IAS17 ‘Leases’ says that
costs identified as directly attributable to a finance lease are added to the amount recognised as an asset. It will be included
in the present value calculation of the minimum lease payments. The finance lease will be recognised at its fair value or if
lower the present value of the minimum lease payments. The premium will be depreciated as part of the asset’s value over
the shorter of the lease term and the asset’s useful life. Initially, a finance lease liability will be set up which is equal to the
value of the leased asset.
The operating lease premium will be spread over the lease term on a straight line basis unless some other method is more
representative. The premium will be effectively treated as a prepayment of rent and is amortised over the life of the agreement.

(ii) Calculate the corporation tax (CT) payable by Tay Limited for the year ended 31 March 2006, taking

advantage of all available reliefs. (3 marks)

正确答案：

 

(b) Prepare a reasoned explanation of how any capital gains tax arising in the UK on the sale of the paintings

can be minimised. (2 marks)

正确答案：
(b) Minimising capital gains tax on the sale of the paintings
Galileo will become resident and ordinarily resident from the date he arrives in the UK as he intends to stay for more than
three years. Prior to that date he will be neither resident nor ordinarily resident such that he will not be subject to UK capital
gains tax.
Galileo should sell the paintings before he leaves Astronomeria; this will avoid UK capital gains tax completely.
Tutorial note
The gains would be taxable on the remittance basis if the paintings were sold after Galileo’s arrival in the UK. However, this
would not help Galileo to minimise the capital gains tax due as he needs to bring the sales proceeds into the UK in order
to purchase a house.

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