ACCA考试成绩有问题，如何申请复议，本文告诉你！

发布时间：2020-03-15

ACCA考试成绩要经过8轮的检查，一般情况下不会出现问题。但假如我们的ACCA考试成绩与自己想象中的相差很多，那么我们应该如何处理呢？首先，ACCA官方是允许我们复核自己的成绩的，但是有一笔52英镑的复核费用。针对哪些情况可以进行复议呢？主要有以下三种情况：

1)您参加了考试，并提交了答卷，却说您缺席考试;

2)您缺席考试，却收到考试成绩;

3)您对自己的考试成绩有所怀疑;

以上三种情况下我们都可以提出复议申请。不过，再次强调的是在ACCA的评卷之前，ACCA评分团队都要与考官开会，讨论试卷并确定统一详细的评分表。验卷团队会对每一份试卷进行仔细检查，确保每一道试题都没有漏评分，且每份试卷的总分是正确。在整个评卷过程中验卷团队总共要检查8次。在考试成绩发布之前，ACCA会再进行一次检查，以确保学员的考试成绩准确无误。当然，就算评分过程如此严谨，也不免会产生一定的成绩误差。当我们意识到自己成绩有误的时候，还是需要提神申请的。

什么时候提出复议申请？

一定要在考试成绩发布日后的15个工作日内提出申请。一旦成绩有误，那么你会在下次报考截止日期前收到改正后的考试成绩。

*不管你的成绩复核是否成功，ACCA官方都要收取相应的费用，最新标准为-￡52即400-500块钱。

相关拓展：

ACCA总共要考13科，每年四个考季，每个考级最多报4门，每年最多报8门，考完这些科目最快也要需要一年多的时间。不过，这是在我们都能一次性通过考试的情况下来看的。不过，以ACCA近年来的考试通过率来看，在无免考的情况下，平均每个学员都要有2-3科的重考，计算下来一般情况下，报考ACCA并通过全部考试的话，大约需要花费2年-3年的时间。

愉快的时光总是很短暂，以上就是51题库考试学习网为大家分享的关于ACCA考试的相关信息，请考生们注意查收。如有疑问，欢迎到51题库考试学习网咨询，我们会及时回复你的信息。

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) Without changing the advice you have given in (b), or varying the terms of Luke’s will, explain how Mabel

could further reduce her eventual inheritance tax liability and quantify the tax saving that could be made.

(3 marks)

The increase in the retail prices index from April 1984 to April 1998 is 84%.

You should assume that the rates and allowances for the tax year 2005/06 will continue to apply for the

foreseeable future.

正确答案：
(c) Further advice
Mabel should consider delaying one of the gifts until after 1 May 2007 such that it is made more than seven years after the
gift to the discretionary trust. Both PETs would then be covered by the nil rate band resulting in a saving of inheritance tax
of ￡6,720 (from (b)).
Mabel should ensure that she uses her inheritance tax annual exemption of ￡3,000 every year by, say, making gifts of ￡1,500
each year to both Bruce and Padma. The effect of this will be to save inheritance tax of ￡1,200 (￡3,000 x 40%) every year.

(iii) State any disadvantages to the relief in (i) that Sharon should be aware of, and identify and describe

another relief that she might use. (4 marks)

正确答案：
(iii) There are several disadvantages to incorporation relief as follows:
1. The requirement to transfer all business assets to the company means that it will not be possible to leave behind
certain assets, such as the property. This might lead to a double tax charge (sale of the property, then extraction
of sale proceeds) at a future date.
2. Taper relief is lost on the transfer of the business. This means that any disposal of chargeable business assets (the
shares) within two years of the incorporation will lead to a higher chargeable gain, as the full rate of business asset
taper relief will not be available.
3. The relief does not eliminate the tax charge, it merely defers the payment of tax until some future event. The
deferred gain will become taxable when Sharon sells her shares in the company.
Gift relief could be used instead of incorporation relief. The assets would be gifted to the company for no consideration,
with the base cost of the assets to the company being reduced by the deferred gain arising. Unlike incorporation relief,
gift relief applies to individual assets used in a trade and not to an entire business. This is particularly useful if the
transferor wishes to retain some assets, such as property outside the company, as not all assets have to be transferred.
Note: If the business was non-trading, incorporation relief would still be available, but gift relief would not. However,
this restriction should not apply to Sharon and gift relief remains an option in this case.

For this part, assume today’s date is 15 August 2005.

5 (a) Donald is aged 22, single, and about to finish his university education. He has plans to start up a business selling

computer games, and intends to start trading on 1 April 2006, making up accounts to 31 March annually.

He believes that his business will generate cash (equal to taxable profits) of ￡47,500 in the first year. He

originally intended to operate as a sole trader, but he has recently discovered that as an alternative, he could

operate through a company. He has been advised that if this is the case, he can take a maximum gross salary

of ￡42,648 out of the company.

Required:

(i) Advise Donald on the income tax (IT), national insurance (NIC) and corporation tax (CT) liabilities he

will incur for the year ended 31 March 2007 trading under each of the two alternative business

structures (sole trade/company). Your advice should be supported by calculations of disposable income

for both alternatives assuming that in the company case, he draws the maximum salary stated.

(7 marks)

正确答案：

 

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