看这里！2020ACCA免试资格查询详细流程来了！

发布时间：2020-04-05

很多人都知道ACCA有免考科目，但是又不知道自己有没有免考资格，今天51题库考试学习网教大家一个简单的查询方法，一起了解一下吧！

那就是登录ACCA全球官网输入自己所在的学校以及专业信息进行查询。

1、复制以下网址在浏览器中打开，进入到查询界面：https://portal.accaglobal.com/accrweb/faces/page/public/accreditations/enquiry/main/EnqInstitutionsTable.jspx

2、在 Institution Name 填写大学名称，可以是关键字形式输入，例如输入Birmingham 就可以得到 University of Birmingham的所有结果。在Country中勾选国籍会显示相应国家的学校信息。

3、在学校列表中找到自己的学校，点击进入，查看各专业明细。

4、在各专业学位中找到自己的学位证书类别，以及学习进度（毕业时间），就会得到相应的免考的结果。

5、ACCA免考结果解读：在显示的免考结果中上面的已经获得的免考资格，底下是未来（满足一定条件）可以获得的免考资格情况。

下面介绍ACCA免试申请流程：

已注册成功的学员，在获得相关可申请免试的证书（例如会计学位、CPA证书）后可向ACCA申请追加免试：

1、将证书的原件和翻译件以电子版形式发送至students@accaglobal.com；

2、请注意查收邮件或登录MYACCA学员账户查看免试信息；

3、免试申请成功后，结果会显示接下来的一个考季，例如学员在4月份免试申请成功获得F1-3，那么该免试结果显示的时间是6月份。

关于ACCA免考政策相关注意事项，内容如下：

1、申请牛津布鲁克斯大学的学士学位，不再需要英语资格证明。

2、学员只有顺利通过整学年的课程才能够申请免试。

3、针对在校生的部分课程免试政策只适用于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。

4、获得硕士学位和大专文凭的学生的免试课程只能按所学课程的相关性由ACCA免试评估部门进行逐门评估而定。

5、在中国，会计学学士学位是指会计学士、会计学学士、会计与金融学士或经济学学士(专业方向为会计学，会计与金融，国际会计，注册会计师)。

6、取得与会计学相关领域专业的学位都按“其他专业”对待，例如财务会计、工业会计、外贸会计、会计电算化、铁路会计等。

7、在大学第一学年所学过的课程不能作为申请免试的依据。

8、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。

9、本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。

10、欲申请牛津·布鲁克斯大学学士学位的学员在取得本科学位之前，不能申请2.1和2.2课程的免试。

11、学员以国外大学学位申请免考，请直接到ACCA官方网站查询可免课程，一般不需要再提供国内的学历证明。

以上就是51题库考试学习网带来的免试相关信息了，大家可以根据自身条件或者官网查询来看自己是否有免试资格。

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。

(d) Describe the three stages of a formal grievance interview that Oliver might seek with the appropriate partner

at Hoopers and Henderson following the formal procedure. (9 marks)

正确答案：
Part (d):
Oliver should arrange a formal grievance interview with the appropriate partner. Both Oliver and the partner need to be aware that
the grievance interview follows three steps in a particular and logical order. The meeting between Oliver and the partner responsible
for human resources must be in a formal atmosphere.
The first stage is exploration. The manager or supervisor – in this case the partner responsible for human resources – must gather
as much information as possible. No solution must be offered at this stage. The need is to establish what is actually the problem;
the background to the problem (in this case the icy relationship between Oliver and David Morgan) and the facts and causes of
the problem – in this case the resentment felt by David Morgan over Oliver’s appointment.
The second stage is the consideration stage. This is undertaken by the appropriate manager or partner here, who must firstly check
the facts, analyse the causes of the complaint and evaluate possible solutions. The meeting may be adjourned if at this stage the
partner requires more time to fulfil this step.
The final stage is the reply. This will be carried out by the partner after he or she has reached and reviewed a conclusion. It is
important that the outcome is recorded in writing; the meeting and therefore the interview and procedure is only successful when
an agreement is reached.
If no agreement is reached then the procedure should be taken to a higher level of management.

23 The capital structure of a company at 30 June 2005 is as follows:

$m

Ordinary share capital 100

Share premium account 40

Retained earnings 60

10% Loan notes 40

The company’s income statement for the year ended 30 June 2005 showed:

$m

Operating profit 44

Loan note interest (4)

___

Profit for year 40

____

What is the company’s return on capital employed?

A 40/240 = 162/3 per cent

B 40/100 = 40 per cent

C 44/240 = 181/3 per cent

D 44/200 = 22 per cent

正确答案：C

(iii) The extent to which Amy will be subject to income tax in the UK on her earnings in respect of duties

performed for Cutlass Inc and the travel costs paid for by that company. (5 marks)

Appropriateness of format and presentation of the report and the effectiveness with which its advice is

communicated. (2 marks)

Note:

You should assume that the income tax rates and allowances for the tax year 2006/07 and the corporation tax

rates and allowances for the financial year 2006 apply throughout this questio

正确答案：
(iii) Amy’s UK income tax position
Amy will remain UK resident and ordinarily resident as she is not leaving the UK permanently or for a complete tax year
under a full time contract of employment. Accordingly, she will continue to be subject to UK tax on her worldwide income
including her earnings in respect of the duties she performs for Cutlass Inc. The earnings from these duties will also be
taxable in Sharpenia as the income arises in that country.
The double tax treaty between the UK and Sharpenia will either exempt the employment income in one of the two
countries or give double tax relief for the tax paid in Sharpenia. The double tax relief will be the lower of the UK tax and
the Sharpenian tax on the income from Cutlass Inc.
Amy will not be subject to UK income tax on the expenses borne by Cutlass Inc in respect of her flights to and from
Sharpenia provided her journeys are wholly and exclusively for the purposes of performing her duties in Sharpenia.
The amounts paid by Cutlass Inc in respect of Amy’s family travelling to Sharpenia will be subject to UK income tax as
Amy will not be absent from the UK for a continuous period of at least 60 days.

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