你知道acca可以缓考的这件事情吗?

发布时间:2020-03-21


最近有小伙伴问51题库考试学习网ACCA能不能延迟考试?今天51题库考试学习网就为各位小伙伴解答一下吧!

ACCA(the Association of Chartered Certified Accountants)是全球规模的专业会计师组织,目前在全球拥有18.8万名会员和48万名学员,学员遍布180多个国家,全球超过7300家机构成为ACCA认证雇主。ACCA也是最早进入中国的国际专业会计师组织,截止到2018年,ACCA中国地区会员和学员总数也分别超过了2.4万及6.1万名,考点遍布了北京、西安、哈尔滨、沈阳、大连、天津、青岛、泰安、济南、武汉、保定、烟台、郑州、兰州、乌鲁木齐、呼和浩特、上海、南京、杭州、合肥、无锡、长沙、南昌、广州、深圳、海口、南宁、厦门、成都、重庆等城市,并在北京、上海、成都、广州、深圳、沈阳、青岛、武汉、长沙、香港以及澳门11个地区设有代表处。

ACCA考试是一个系统性的学习体系,宽进严出,而且从零基础开始,阶梯性地培养学生成为一个具备高端财务技能和职业操守的综合性人才。对于中国考生来说,ACCA的学习是一次全面提升财务能力及商务英语水平的机会,历经13门课程的考核,可以将学生培养成为能够驾驭跨国集团财务工作的高级人才。

ACCAF1-F4的随时机考,考试时间的问题你可以直接和机考中心联系机考或推迟考试。其他课程需要在考试常规报名截止以前去自己的ACCA账户取消考试等操作。

更改考试报名流程:

Step 1

登录到小伙伴自己myacca账户,进入”Exam Entry”页面中,点击”View/Amend Exam Entry”进入报考更改页面。

Step 2

进入页面后,点击”Amend Exam Entry”进行考试报名更改。

Step 3

更改报考的页面中,会出现初始报名的页面,如需删减考试科目,请将科目的“√”去除;如需增加科目,请直接在需报考的科目后打勾。

Step 4

更改考试报名后,会显示出哪门科目被取消,哪门科目已报考成功,相应的费用也会在此页面中进行调整和更改。点击“Proceed to payment”进入支付页面进行付费。付费指引如同初始报名的指引。

上文就是51题库考试学习网为各位小伙伴带来的相关资料,希望能对各位小伙伴带来帮助。


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。

2 Misson, a public limited company, has carried out transactions denominated in foreign currency during the financial

year ended 31 October 2006 and has conducted foreign operations through a foreign entity. Its functional and

presentation currency is the dollar. A summary of the foreign currency activities is set out below:

(a) Misson has a 100% owned foreign subsidiary, Chong, which was formed on 1 November 2004 with a share

capital of 100 million euros which has been taken as the cost of the investment. The total shareholders’ equity

of the subsidiary as at 31 October 2005 and 31 October 2006 was 140 million euros and 160 million euros

respectively. Chong has not paid any dividends to Misson and has no other reserves than retained earnings in its

financial statements. The subsidiary was sold on 31 October 2006 for 195 million euros.

Misson would like to know how to treat the sale of the subsidiary in the parent and group accounts for the year

ended 31 October 2006. (8 marks)

Required:

Discuss the accounting treatment of the above transactions in accordance with the advice required by the

directors.

(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)

正确答案:

(ii) Calculate the corporation tax (CT) payable by Tay Limited for the year ended 31 March 2006, taking

advantage of all available reliefs. (3 marks)

正确答案:

 


(ii) Describe the procedures to verify the number of serious accidents in the year ended 30 November 2007.

(4 marks)

正确答案:
(ii) Procedures to verify the number of serious accidents during 2007 could include the following:
Tutorial note: procedures should focus on the completeness of the disclosure as it is in the interest of Sci-Tech Co to
understate the number of serious accidents.
– Review the accident log book and count the total number of accidents during the year
– Discuss the definition of ‘serious accident’ with the directors and clarify exactly what criteria need to be met to
satisfy the definition
– For serious accidents identified:
? review HR records to determine the amount of time taken off work
? review payroll records to determine the financial amount of sick pay awarded to the employee
? review correspondence with the employee regarding the accident.
Tutorial note: the above will help to clarify that the accident was indeed serious.
– Review board minutes where the increase in the number of serious accidents has been discussed
– Review correspondence with Sci-Tech Co’s legal advisors to ascertain any legal claims made against the company
due to accidents at work
– Enquire as to whether any health and safety visits have been conducted during the year by regulatory bodies, and
review any documentation or correspondence issued to Sci-Tech Co after such visits.
Tutorial note: it is highly likely that in a regulated industry such as pharmaceutical research, any serious accident
would trigger a health and safety inspection from the appropriate regulatory body.
– Discuss the level of accidents with representatives of Sci-Tech Co’s employees to reach an understanding as to
whether accidents sometimes go unreported in the accident log book.

(ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK without

giving rise to a UK income tax liability. (2 marks)

正确答案:
(ii) Tax-free accommodation
It is not possible for Messier Ltd to provide Galileo with tax-free accommodation. The provision of accommodation by an
employer to an employee will give rise to a taxable benefit unless it is:
– necessary for the proper performance of the employee’s duties, e.g. a caretaker; or
– for the better performance of the employee’s duties and customary, e.g. a hotel manager; or
– part of arrangements arising out of threats to the employee’s security, e.g. a government minister.
As a manager of Messier Ltd Galileo is unable to satisfy any of the above conditions.

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