重磅消息:听说贵州省ACCA考试有免考?你得有这些条件哦
发布时间:2020-01-09
众所周知,ACCA国际会计注册师考试科目多达15个科目,备考和复习起来的难度也毋容置疑是十分巨大的,而目前ACCA官方出台了相关的考试规则和免考政策,免考的科目一个人可以多达9科,具体免考的条件是什么呢?且随51题库考试学习网一起去了解一下,看看你能免考几科呢?
首先,在讲述免试政策之前,你得符合ACCA考试规则才可以参与考试,具体的规则如下:
1、申请参加ACCA考试者,必须首先注册成为ACCA学员。(需要到官网上申请注册)
2、学员必须按考试大纲设置的先后次序报考,即知识课程,技术课程,核心课程和选修课程。在一个课程中可以选择任意顺序报考。51题库考试学习网建议在一个课程中可以通过自身能力来考虑报名顺序,并不一定非要按照官方给出的顺序报名。
3、基础阶段的知识课程考试时间为两小时,基础阶段的技能课程和专业阶段所有课程考试时间为三小时,及格成绩为50分(百分制)。从2016年起,ACCA实行4个考季,即学员可选择在3、6、9、12月考季在当地笔试考点进行考试。学员每年最多报考8门。
4、基础阶段9门考试不设时限;专业阶段考试年限为7年,从通过第一门专业阶段考试之日算起。只要在7年内通过全部考试科目都算考核通过,下一步即可申请证书。
5、考试的报名时间不同,考试资费标准就不同(该优惠政策仅限网上报名)。简单点来说就是较早报名考试,费用会相对较少。报考时间分为提前报名时段,常规报名时段和后期报名时段。
接下来,就是万众瞩目的ACCA专业资格考试免试政策,建议ACCAer们收藏分享哟~
以上专业所对应的免试门数仅供参考,最终免试结果由ACCA英国总部审核确认。如有和ACCA英国总部所发布的免试政策有差异,一切以ACCA英国总部发布的文献为主~
如持有国外学历,或需要了解更详细免试情况,请查询官网或联系上财培训。
注意
1、在校生只有顺利通过整学年的课程才能够申请免试。(即未拿到学位证和学历证之前不能申请免试)
2、针对在校生的部分课程免试政策只适用于会计学专业全日制大学本科的在读学生,而不适用于硕士学位或大专学历的在读学生。
3、已完成MPAcc学位大纲规定课程,还需完成论文的学员也可注册并申请免试。但须提交由学校出具的通过所有MPAcc学位大纲规定课程的成绩单,并附注“该学员已通过所有MPAcc学位大纲规定课程,论文待完成”的说明。
4、特许学位(即海外大学与中国本地大学合作而授予海外大学学位的项目)部分完成时不能申请免试。
5、政策适用于在中国教育部认可的高等院校全部完成或部分完成本科课程的学生,而不考虑目前居住地点
大家是否已经了解到了自己能免试几科呢?51题库考试学习网提醒一下大家哦,免试虽然不用考试,但考试科目的报名费用还是得缴的哟~大家还是得及时缴费,以防出现不必要的麻烦~
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) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc as
a holding company and identify any planning actions that can be taken to defer or minimise these tax
costs. (4 marks)
You should assume that the corporation tax rates for the financial year 2005 and the income tax rates
and allowances for the tax year 2005/06 apply throughout this question.
(iii) Bold plc will be making a taxable supply of services, likely to exceed the VAT threshold. It should therefore consider
registering for VAT – either immediately on a voluntary basis, or when its cumulative taxable supplies in the previous
twelve months exceed £60,000.
As an alternative, the new group can apply for a group VAT registration. This will simplify its VAT administration as intragroup
transactions are broadly disregarded for VAT purposes, and only one VAT return is required for the group as a
whole.
Stamp duty normally applies at 0·5% on the consideration payable in respect of transactions in shares. However, an
exemption is available in the case of a takeover, reconstruction or amalgamation where there is no real change in
ownership, i.e. the new shareholdings mirror the old shareholdings, and the transaction is for commercial purposes. The
insertion of a new holding company over an existing company, as proposed here, would qualify for this exemption.
There is no VAT on transactions in shares.
22 Which of the following statements about limited liability companies’ accounting is/are correct?
1 A revaluation reserve arises when a non-current asset is sold at a profit.
2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company
may issue.
3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after
the balance sheet date.
A All three statements
B 1 and 2 only
C 2 and 3 only
D None of the statements
(ii) Comment briefly on how divisional managers might respond to the results achieved and ONE potential
problem that might be experienced by Our Timbers Ltd. (2 marks)
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