英国税法2020年6月考试大纲最新变化说明，你知道吗？

发布时间：2020-03-10

关于英国税法2020年6月考试大纲最新变化说明你知道吗？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！

亲爱的学员：

2020年6月考季的英国税法（TX-UK）科目考试将就2019财政法案（Finance Act 2019）进行考核。与2020年3月考试大纲相比，主要涉及到常规税率和减免额度的调整，部分变化是由于相关法规的分阶段引入。大多数新税率和减免额度在考试时会提供给学员，ACCA建议学员按照最新调整多加练习。同时，ACCA官方特别邀请ACCA资深讲师分享2020年6月考季TX-UK考试大纲最新变化以及备考建议。

考试规则：

FIA不能参加技能阶段的考试，必须先转为正式ACCA学员。

不可以跨阶段报考，但在一个阶段中可以选择任意顺序报考。前两个阶段只有机试。

前9门考试成绩有效期不限；高级阶段考试年限为7年，从通过第一门专业阶段考试之日算起。

成绩查询：

ACCA成绩查询方式

1、电子邮件(e-mail)—— 您可在myACCA内选择通过email接收考试成绩。

2、在线查看考试成绩—所有在ACCA全球网站上登记的考生都可在线查看自己的考试成绩。

3、手机短信——可以在myACCA中设置短信接收考试成绩。

AB MA FA LW随时可以机考预约，具体考试时间需要咨询各地的机考中心。机考中心的名单可以在ACCA英文官网查询。除上述4门之外的科目必须在ACCA的英文官网上预约考位。每年最多报考8门。

注册资格：

a.具有教育部认可的大专以上学历，既可以报名成为ACCA的正式学员。

b.教育部认可的高等院校在校生，且顺利通过第一学年的所有课程考试，既可报名成为ACCA正式学员。

c.未符合以上报名资格的申请者，但年龄在18岁以上，可以先注册为FIA，并通过FAB,FMA,FFA三门考试（该三门考试与AB、MA、FA一致）便可以转为ACCA正式学员（需要在账户中选择转换路径），并获得前三门免试，直接进入ACCA技能课程阶段的考试。

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。

3 You are the manager responsible for the audit of Lamont Co. The company’s principal activity is wholesaling frozen

fish. The draft consolidated financial statements for the year ended 31 March 2007 show revenue of $67·0 million

(2006 – $62·3 million), profit before taxation of $11·9 million (2006 – $14·2 million) and total assets of

$48·0 million (2006 – $36·4 million).

The following issues arising during the final audit have been noted on a schedule of points for your attention:

(a) In early 2007 a chemical leakage from refrigeration units owned by Lamont caused contamination of some of its

property. Lamont has incurred $0·3 million in clean up costs, $0·6 million in modernisation of the units to

prevent future leakage and a $30,000 fine to a regulatory agency. Apart from the fine, which has been expensed,

these costs have been capitalised as improvements. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Lamont Co for the year ended

31 March 2007.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：
3 LAMONT CO
(a) Chemical leakage
(i) Matters
■ $30,000 fine is very immaterial (just 1/4% profit before tax). This is revenue expenditure and it is correct that it
has been expensed to the income statement.
■ $0·3 million represents 0·6% total assets and 2·5% profit before tax and is not material on its own. $0·6 million
represents 1·2% total assets and 5% profit before tax and is therefore material to the financial statements.
■ The $0·3 million clean-up costs should not have been capitalised as the condition of the property is not improved
as compared with its condition before the leakage occurred. Although not material in isolation this amount should
be adjusted for and expensed, thereby reducing the aggregate of uncorrected misstatements.
■ It may be correct that $0·6 million incurred in modernising the refrigeration units should be capitalised as a major
overhaul (IAS 16 Property, Plant and Equipment). However, any parts scrapped as a result of the modernisation
should be treated as disposals (i.e. written off to the income statement).
■ The carrying amount of the refrigeration units at 31 March 2007, including the $0·6 million for modernisation,
should not exceed recoverable amount (i.e. the higher of value in use and fair value less costs to sell). If it does,
an allowance for the impairment loss arising must be recognised in accordance with IAS 36 Impairment of Assets.
(ii) Audit evidence
■ A breakdown/analysis of costs incurred on the clean-up and modernisation amounting to $0·3 million and
$0·6 million respectively.
■ Agreement of largest amounts to invoices from suppliers/consultants/sub-contractors, etc and settlement thereof
traced from the cash book to the bank statement.
■ Physical inspection of the refrigeration units to confirm their modernisation and that they are in working order. (Do
they contain frozen fish?)
■ Sample of components selected from the non-current asset register traced to the refrigeration units and inspected
to ensure continuing existence.
■ $30,000 penalty notice from the regulatory agency and corresponding cash book payment/payment per the bank
statement.
■ Written management representation that there are no further penalties that should be provided for or disclosed other
than the $30,000 that has been accounted for.

6 Andrew is aged 38 and is single. He is employed as a consultant by Bestadvice & Co and pays income tax at the

higher rate.

Andrew is considering investing in a new business, and to provide funds for this investment he has recently disposed

of the following assets:

(1) A short leasehold interest in a residential property. Andrew originally paid ￡50,000 for a 47 year lease of the

property in May 1995, and assigned the lease in May 2006 for ￡90,000.

(2) His holding of ￡10,000 7% Government Stock, on which interest is payable half-yearly on 20 April and

20 October. Andrew originally purchased this holding on 1 June 1999 for ￡9,980 and he sold it for ￡11,250

on 14 March 2005.

Andrew intends to subscribe for ordinary shares in a new company, Scalar Limited, which will be a UK based

manufacturing company. Three investors (including Andrew) have been identified, but a fourth investor may also be

invited to subscribe for shares. The investors are all unconnected, and would subscribe for shares in equal measure.

The intention is to raise ￡450,000 in this manner. The company will also raise a further ￡50,000 from the investors

in the form. of loans. Andrew has been told that he can take advantage of some tax reliefs on his investment in Scalar

Limited, but does not know anything about the details of these reliefs

Andrew’s employer, Bestadvice & Co, is proposing to change the staff pension scheme from a defined benefit scheme

to which the firm and the employees each contribute 6% of their annual salary, to a defined contribution scheme, to

which the employees will continue to contribute 6%, but the firm will contribute 8% of their annual salary. The

majority of Andrew’s colleagues are opposed to this move, but, given the increase in the firm’s contribution rate

Andrew himself is less sure that the proposal is without merit.

Required:

(a) (i) Calculate the chargeable gain arising on the assignment of the residential property lease in May 2006.

(2 marks)

正确答案：

 

6 Certain practices have developed that threaten to damage the integrity and objectivity of professional accountants and

the reputation of the accounting profession.

Required:

Explain the following practices and associated ethical risks and discuss whether current ethical guidance is

sufficient:

(a) ‘lowballing’; (5 marks)

正确答案：
6 CERTAIN PRACTICES
Tutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will
be given suitable credit.
(a) ‘Lowballing’
Explanation of term
‘Lowballing’ is the ‘loss-leading’ practice in which auditors compete for clients by reducing their fees for statutory audits.
Lower audit fees are then compensated by the auditor carrying out more lucrative non-audit work (e.g. consultancy and tax
advice). Audits may even be offered for free.
Such ‘predatory pricing’ may undercut an incumbent auditor to secure an appointment into which higher price consultancy
services may be sold.
Ethical risks
There is a risk of incompetence if the non-audit work does not materialise and the lowballing firm comes under pressure to
cut corners or resort to irregular practices (e.g. the falsification of audit working papers) in order to ‘keep within budget’.
However, a lack of audit quality may only be discovered if the situation arises that the company collapses and the auditors
are charged with negligence.
If, rather than comprise the quality of the audit, an audit firm substantially increases audit fees, a fee dispute could arise. In
this case the client might refuse to pay the higher fee. It could be difficult then for the firm to take the matter to arbitration
if the client was misled. Thus an advocacy threat may arise.
Financial dependence is a direct incentive that threatens independence. A self-interest threat therefore arises when, having
secured the audit, the audit firm needs the client to retain its services in order to recoup any losses initially incurred.
The provision of many other services gives rise to a self-review threat (as well as a self-interest threat).
Sufficiency of current ethical guidance
In current ethical guidance, the fact that an accountancy firm quotes a lower fee than other tendering firms is not improper,
providing that the prospective client is not misled about:
– the precise range of services that the quoted fee is intended to cover; and
– the likely level of fees for any other work undertaken.
This is clearly insufficient to prevent the practice of lowballing.
Legal prohibitions on the provision of many non-audit services (e.g. bookkeeping, financial information systems design and
implementation, valuation services, actuarial services, internal audit (outsourced), human resource services for executive
positions, investment and legal services) should make lowballing a riskier pricing strategy. This may curb the tendency to
lowball.
Lowballing could be eliminated if, for example, auditors were required to act ‘exclusively as auditors’. Although regulatory
environments have moved towards this there is not a total prohibition on non-audit services.

(c) Assess Mr Hogg’s belief that employing child labour is ‘always ethically wrong’ from deontological and

teleological (consequentialist) ethical perspectives. (9 marks)

正确答案：
(c) Mr Hogg’s belief that employing child labour is ‘always ethically wrong’
Deontological perspective:
In the case scenario, Mr Hogg is demonstrating a deontological position on child labour by saying that it is ‘always’ wrong.
He is adopting an absolutist rather than a relativist or situational stance in arguing that there are no situations in which child
labour might be ethically acceptable. The deontological view is that an act is right or wrong in itself and does not depend
upon any other considerations (such as economic necessity or the extent of the child’s willingness to work). If child labour is
wrong in one situation, it follows that it is wrong in all situations because of the Kantian principle of generalisability (in the
categorical imperative). Because child labour is wrong and potentially exploitative in some situations, the deontological
position says that it must be assumed to be wrong in all situations. The fact that it may cause favourable outcomes in some
situations does not make it ethically right, because the deontological position is not situational and the quality of the outcome
is not taken into account.
Teleological perspective:
According to the teleological perspective, an act is right or wrong depending on the favourableness of the outcome. It is
sometimes called the consequentialist perspective because the consequences of the action are considered more important
than the act itself.
In the teleological perspective, ethics is situational and not absolute. Therefore child labour is morally justified if the outcome
is favourable. The economic support of a child’s family by provision of wages for family support might be considered to be a
favourable outcome that justifies child labour. There is an ethical trade-off between the importance of the family income from
child labour and the need to avoid exploitation and interfere with the child’s education. Education is clearly important but
family financial support might be a more favourable outcome, at least in the short term, and if so, this would justify the child
working rather than being in school. For HPC, child labour is likely to be cheaper than adult labour but will alienate European
buyers and be in breach of its code of ethics. Child labour may be ethically acceptable if the negative consequences can be
addressed and overcome.
[Tutorial note: other, equally relevant points made in evaluating Mr Hogg’s opinion will be valid. The texts discuss teleology
in terms of utilitarianism and egoism. Although this distinction is not relevant to the question, candidates should not be
penalised for introducing the distinction if the other points raised are relevant]

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