你一定要看的ACCA学员、准会员、会员区别在哪儿！

发布时间：2020-02-28

随着2020年ACCA考试的到来，很多小伙伴咨询ACCA学员、准会员、会员区别在哪儿？今天51题库考试学习网为大家分享分享。

ACCA 学员，准会员，会员之间的区别在什么地方?

许多会计专业的学员认为，只要通过专业考试就可以自称是合格的会计师。然而事实上，如果没有成为ACCA\CPA等专业会计师组织的会员，可能会对他们的职业生涯产生长期影响，并为客户和雇主带来麻烦。

通过专业会计考试固然是一个重要的收获，但任务只完成了一半。如果能够成为一个专业会计师组织的会员，那么无论你在哪个行业从事财务工作，都表明你既拥有实践经验，又拥有在学习备考过程中获得的理论知识。

ACCA之类的专业组织坚持要求会员通过“持续职业发展”不断更新知识，提高能力，使他们时刻走在专业领域最前沿。正如医生需要掌握最新的医疗成果，正如律师需要了解最新的法律法规。如果听取一个多年前获取资格就再也停滞不前的人所给与的建议，那么数百万美元可能付之东流。

专业机构会组织各种培训活动，不仅确保会员与时俱进，而且能够为每个人提供一个重要的交流平台，使他们有机会结识财务专业人士，进而建立起有利于自身事业发展的社交网络。

诚然，成功通过考试是会计师职业生涯中的重要一步，但这仅仅是伴随着ACCA赋予的资格、责任和机遇而成长为一名专业会计师的第一步。

三者具体什么含义?

ACCA学员：已注册成功，并进行相关科目考试的学员。

ACCA准学员：如果学员通过了全部考试，但暂时还不具备3年专业实践经验，或者还没有完成在线职业操守训练课程的学习和测试，则可以先成为准会员。

ACCA会员：13科全部通过，并且有3年相关工作经验的ACCA.(只有ACCA的正式会员才能被允许使用“ACCA”和“特许公认会计师”的头衔。)

愉快的时光总是很短暂，以上就是今天51题库考试学习网为大家分享的全部内容，如有其他疑问请继续关注51题库考试学习网！

 

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。

(b) For this part, assume today’s date is 1 May 2010.

Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,

is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill

believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s

shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the

company could acquire the shares instead.

The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.

Required:

Write a letter to Ben:

(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to

repurchase his 50% holding of ordinary shares, immediately in May 2010; and

(2) advising him of any available planning options that might improve this tax position. Clearly explain any

conditions which must be satisfied and quantify the tax savings which may result.

(13 marks)

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.

正确答案：

(b) [Ben’s address]                                                                                                     [Firm’s address]
Dear Ben                                                                                                                              [Date]
A company purchase of own shares can be subject to capital gains treatment if certain conditions are satisfied. However, one
of these conditions is that the shares in question must have been held for a minimum period of five years. As at 1 May 2010,
your shares in Flower Limited have only been held for four years and ten months. As a result, the capital gains treatment will
not apply.
In the absence of capital gains treatment, the position on a company repurchase of its own shares is that the payment will
be treated as an income distribution (i.e. a dividend) in the hands of the recipient. The distribution element is calculated as
the proceeds received for the shares less the price paid for them. On the basis that the purchase price is ￡500,000, then the
element of distribution will be ￡499,500 (500,000 – 500). This would be taxed as follows:

(b) Describe the audit work to be performed in respect of the carrying amount of the following items in the

balance sheet of GVF as at 30 September 2005:

(i) goat herd; (4 marks)

正确答案：
(b) Audit work on carrying amounts
Tutorial note: This part concerns audit work to be undertaken in respect of non-current tangible assets (the production
animals in the goat herd and certain equipment) and inventories (the for-sale animals and cheese). One of the ‘tests’ for
assessing whether or not a point is worthy of a mark will be whether or not the asset to which it relates is apparent. Points
which are so vague that they could apply to ANY non-current asset for ANY entity, rather than those of GVF are unlikely to
attract many marks, if any, at this level.
(i) Goat herd
■ Physical inspection of the number and condition of animals in the herd and confirming, on a test basis, that they
are tagged (or otherwise ‘branded’ as being owned by GVF).
■ Tests of controls on management’s system of identifying and distinguishing held-for-sale animals (inventory) from
the production herd (depreciable non-current assets).
■ Comparison of GVF’s depreciation policies (including useful lives, depreciation methods and residual values) with
those used by other farming entities.
■ ‘Proof in total’, or other reasonableness check, of the depreciation charge for the herd for the year.
■ Observing test counts or total counts of animals held for sale.
■ Comparing carrying amounts of the kids, according to their weight and age, as at 30 September 2005 with their
market values. (These may approximate to actual invoiced selling prices obtained by GVF.)
Tutorial note: Market value of the production herd could also be compared with its carrying amount to assess possible
impairment. However, if value in use appears to be less than market value the herd should be sold rather than used
for production.

(iii) Tyre has entered into two new long lease property agreements for two major retail outlets. Annual rentals are paid

under these agreements. Tyre has had to pay a premium to enter into these agreements because of the outlets’

location. Tyre feels that the premiums paid are justifiable because of the increase in revenue that will occur

because of the outlets’ location. Tyre has analysed the leases and has decided that one is a finance lease and

one is an operating lease but the company is unsure as to how to treat this premium. (5 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

正确答案：
(iii) Retail outlets
The two new long lease agreements have been separately classified as an operating lease and a finance lease. The lease
premium paid for a finance lease should be capitalised and recognised as an asset under the lease. IAS17 ‘Leases’ says that
costs identified as directly attributable to a finance lease are added to the amount recognised as an asset. It will be included
in the present value calculation of the minimum lease payments. The finance lease will be recognised at its fair value or if
lower the present value of the minimum lease payments. The premium will be depreciated as part of the asset’s value over
the shorter of the lease term and the asset’s useful life. Initially, a finance lease liability will be set up which is equal to the
value of the leased asset.
The operating lease premium will be spread over the lease term on a straight line basis unless some other method is more
representative. The premium will be effectively treated as a prepayment of rent and is amortised over the life of the agreement.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签