2020年ACCA考试计算机考试操作攻略

发布时间：2020-03-04

根据历年考试情况，不少ACCA学员都感觉考试时间“不够用”。事实上，这些学员之所以会产生这样的感觉，很大程度上是因为没有合理安排考试时间，尤其是在采用机考的F阶段。鉴于此，51题库考试学习网在下面为大家带来ACCA考试机考答题技巧的相关情况，以供参考。

想要合理的利用时间，需要善用ACCA机考系统的标注功能。当遇到不会的客观题时，考生可通过界面右上角的“Flag to review”进行标注。当碰到难题时，千万不要在这里死磕，浪费时间。因此，这个按钮是非常实用的。你可以点击这个按钮，这道题就被标注了。当你做完了所有你能做的题目后，最后再回到这道题目也不迟。如此一来，可以更有效的利用时间，做更多的题目。那么，怎么把这道被标注了的题目快速找出来呢？我们可以通过下面这个按钮来完成。

在答题界面的右下角有个“Navigator”按钮。考生在点击这个按钮，就会弹出题号列表，如果你有标注过题目，这个题目的题号旁边就会有一个小红旗，这样哪些题做过、哪些题没做一目了然。考生直接点击相应题号，就可以实现快速进入你所标注的题目了。同时，考生也可以通过这个按钮实现题目的快速切换。这样也便于后续的检查。

最后是公式表的查找。有一些科目考试是提供有公式表的。怎么找出公式表呢？答题界面的左下角有个“Help/Formulae Sheet”按钮。只要点击这个按钮，就会弹出大家需要的公式表，也可以找到考试须知。这个功能也是非常实用的，小伙伴们要切记按钮所在位置。

以上就是关于ACCA机考答题技巧的相关情况。51题库考试学习网提醒：这些技巧能在一定程度上帮助考生更合理的分配考试时间，但是如何有效利用考试时间还需要各位小伙伴在实际考试中进行摸索。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。

(b) Explain the advantages and the disadvantages of:

(i) the face to face interview between two people; (6 marks)

正确答案：
(b) (i) The face to face interview is the most common form. of interview. In this situation the candidate is interviewed by a single representative of the employing organisation.
The advantages of such interviews are that they establish an understanding between the participants, are cost effective for the organisation (only one member of the organisation’s staff is involved) and, because of the more personal nature, ensure that candidates feel comfortable.
The disadvantages are that the selection interview relies on the views and impression of a single interviewer that can be both subjective and biased. In addition, the interviewer may be selective in questioning and it is easier for the candidate to hide weaknesses or lack of ability.

(c) Assuming that Stuart:

(i) purchased 201,000 shares in Omega plc on 3 December 2005; and

(ii) dies on 20 December 2007,

calculate the potential inheritance tax (IHT) liability which would arise if Rebecca were to die on 1 March

2008, and no further tax planning measures were taken.

Assume that all asset values remain unchanged and that the current rates of inheritance tax continue to

apply. (6 marks)

正确答案：

 

3 Spica, one of the director shareholders of Acrux Ltd, has been in dispute with the other shareholders over plans to

expand the company’s activities overseas. In order to resolve the position it has been agreed that Spica will sell her

shares back to the company. Once the purchase of her shares has taken place, the company intends to establish a

number of branches overseas and acquire a shareholding in a number of companies that are resident and trade in

overseas countries.

The following information has been obtained from client files and meetings with the parties involved.

Acrux Ltd:

– An unquoted UK resident company.

– Share capital consists of 50,000 ordinary shares issued at ￡1·90 per share in July 2000.

– None of the other shareholders has any connection with Spica.

The purchase of own shares:

– The company will purchase all of Spica’s shares for ￡8 per share.

– The transaction will take place by the end of 2008.

Spica:

– Purchased 8,000 shares in Acrux Ltd for ￡2 per share on 30 September 2003.

– Has no income in the tax year 2008/09.

– Has chargeable capital gains in the tax year 2008/09 of ￡3,800.

– Has houses in the UK and the country of Solaris and divides her time between them.

Investment in non-UK resident companies:

– Acrux Ltd will acquire between 15% and 20% of each of the non-UK resident companies.

– The companies will not be controlled foreign companies as the rates of tax in the overseas countries will be

between 23% and 42%.

– There may or may not be a double tax treaty between the UK and the overseas countries in which the companies

are resident. Where there is a treaty, it will be based on the OECD model treaty.

– None of the countries concerned levy withholding tax on dividends paid to UK companies.

– The directors of Acrux Ltd are concerned that the rate of tax suffered on the profits of the overseas companies

will be very high as they will be taxed in both the overseas country and in the UK.

Required:

(a) (i) Prepare detailed calculations to determine the most beneficial tax treatment of the payment Spica will

receive for her shares; (7 marks)

正确答案：

 

(b) Explain the major benefits of pursuing a policy of internal development. (4 marks)

正确答案：
(b) The major benefits of pursuing a policy of internal development that may accrue to Taliesin Ltd are as follows:
– By confining their activities to its internal environment the company avoids the need to manage the integration of
businesses which is necessitated by an acquisition. Management teams, when considering the acquisition of another
organisation, very often underestimate the costs of integration.
– There is no need for the board of directors of Taliesin Ltd to familiarise itself with different organisational and national
cultures, values etc, thereby avoiding many potential problems.
– The board of directors of Taliesin Ltd is better able to control the activities of the business and the need for more complex
supply chains and strategic alliances with foreign organisations is rendered unnecessary.
– All investments are made at market price whereas if the board of directors was to attempt to grow the business
acquisition then significant outlays would probably be made in respect of purchased goodwill.
– As the organisation develops and expands, staff are provided with development and learning activities that may
precipitate an increase in the level of their commitment to the organisation.

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