陕西省大学生在校期间备考ACCA有什么优势?

发布时间：2020-01-10

很多小伙伴都会纠结，大学期间既要完成学业，又要考研，还要准备毕业论文，这么多的事还要准备ACCA？？那不是得不偿失吗？其实，学习ACCA的相关知识对我们的大学生活可谓百利而无一害的，并且相比较于你工作几年之后再来备考ACCA，在校期间备考51题库考试学习网认为更为妥帖一些，为什么这样说呢？且随51题库考试学习网一起了解一下，在校备考ACCA有何优势所在：

(一)高薪岗位：ACCA本科毕业生非常容易进入四大国际注册会计师事务所!如果在大学期间考过ACCA证书，证明你的确是一个十分有能力的人，让企业更加的认可你，你也会得到各式各样的工作机会和接触更多层面的人。

(二)三重保障：本校学历+国外文凭+ACCA证书，学员通过ACCA前两个阶段的考试后，在国内即可申请英国牛津布鲁克斯大学的应用会计理学士学位，如果你有意愿继续深造，还可以申请攻读伦敦大学专业会计硕士学位。

(三)技能教育：ACCA的课程就是根据现时商务社会对财会人员的实际要求进行开发、设计的，特别注意培养学员的分析能力和在复杂条件下的决策、判断能力。系统的、高质量的培训给予学员真才实学，学员学成后能适应各种环境，并逐步成为具有全面管理素质的高级财务管理专家。

(四)学习时间：相比较在职人员而言在校大学生有充足的时间来学习，没有工作上的琐事打扰，并且还有一个更加优良的学习氛围（校园），且因为大学生生活不像社会，有许许多多的诱惑和安逸考验着ACCAer们。

(五)学习能力：大学期间，正处于青春年少时刻，学习能力和精力是处于人生的旺期，相比较于在职人员，学习能力和效率高的不是一点半点。

学习和考试时间该怎样分配?

一、大一同学的ACCA规划：

NOW：提升自我财务英语水平

大一下学期：学习F1F2F3

大二上学期：学习F4F5F6

大二下学期：学习F7F8F9

大三上学期：申请牛津布鲁克斯学士学位及高级商业会计证书，并继续学习ACCA最后5门课程，或凭借ACCA成绩实习就业。

二、大二同学的ACCA规划：

NOW：提升自我财务英语水平

大二上学期：学习F1F2F3

大二下学期：学习F4F5F6

大三上学期：学习F7F8F9

大三下学期：申请牛津布鲁克斯学士学位及高级商业会计证书，并继续学习ACCA最后5门课程，或凭借ACCA成绩实习就业。

最后，51题库考试学习网想对大家说：“物不经锻炼，终难成器；人不得切琢，终不成人。”各位ACCAer们，加油~

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。

(iv) critiques the performance measurement system at TSC. (5 marks

正确答案：
(iv) The performance measurement system used by TSC appears simplistic. However, it may be considered to be measuring
the right things since the specific measures used cover a range of dimensions designed to focus the organisation on
factors thought to be central to corporate success, and not confined to traditional financial measures.
Internal benchmarking is used at TSC in order to provide sets of absolute standards that all depots are expected to attain.
This should help to ensure that there is a continual focus upon the adoption of ‘best practice’ at all depots. Benchmarks
on delivery performance place an emphasis upon quality of service whereas benchmarks on profitability are focused
solely upon profitability!
Incentive schemes are used throughout the business, linking the achievement of company targets with financial rewards.
It might well be the case that the profit incentive would act as a powerful motivator to each depot management team.
However, what is required for the prosperity of TSC is a focus of management on the determinants of success as opposed
to the results of success.
(Alternative relevant discussion would be acceptable)

(iii) State any disadvantages to the relief in (i) that Sharon should be aware of, and identify and describe

another relief that she might use. (4 marks)

正确答案：
(iii) There are several disadvantages to incorporation relief as follows:
1. The requirement to transfer all business assets to the company means that it will not be possible to leave behind
certain assets, such as the property. This might lead to a double tax charge (sale of the property, then extraction
of sale proceeds) at a future date.
2. Taper relief is lost on the transfer of the business. This means that any disposal of chargeable business assets (the
shares) within two years of the incorporation will lead to a higher chargeable gain, as the full rate of business asset
taper relief will not be available.
3. The relief does not eliminate the tax charge, it merely defers the payment of tax until some future event. The
deferred gain will become taxable when Sharon sells her shares in the company.
Gift relief could be used instead of incorporation relief. The assets would be gifted to the company for no consideration,
with the base cost of the assets to the company being reduced by the deferred gain arising. Unlike incorporation relief,
gift relief applies to individual assets used in a trade and not to an entire business. This is particularly useful if the
transferor wishes to retain some assets, such as property outside the company, as not all assets have to be transferred.
Note: If the business was non-trading, incorporation relief would still be available, but gift relief would not. However,
this restriction should not apply to Sharon and gift relief remains an option in this case.

5 Gagarin wishes to persuade a number of wealthy individuals who are business contacts to invest in his company,

Vostok Ltd. He also requires advice on the recoverability of input tax relating to the purchase of new premises.

The following information has been obtained from a meeting with Gagarin.

Vostok Ltd:

– An unquoted UK resident company.

– Gagarin owns 100% of the company’s ordinary share capital.

– Has 18 employees.

– Provides computer based services to commercial companies.

– Requires additional funds to finance its expansion.

Funds required by Vostok Ltd:

– Vostok Ltd needs to raise ￡420,000.

– Vostok Ltd will issue 20,000 shares at ￡21 per share on 31 August 2008.

– The new shareholder(s) will own 40% of the company.

– Part of the money raised will contribute towards the purchase of new premises for use by Vostok Ltd.

Gagarin’s initial thoughts:

– The minimum investment will be 5,000 shares and payment will be made in full on subscription.

– Gagarin has a number of wealthy business contacts who may be interested in investing.

– Gagarin has heard that it may be possible to obtain tax relief for up to 60% of the investment via the enterprise

investment scheme.

Wealthy business contacts:

– Are all UK resident higher rate taxpayers.

– May wish to borrow the funds to invest in Vostok Ltd if there is a tax incentive to do so.

New premises:

– Will cost ￡446,500 including value added tax (VAT).

– Will be used in connection with all aspects of Vostok Ltd’s business.

– Will be sold for ￡600,000 plus VAT in six years time.

– Vostok Ltd will waive the VAT exemption on the sale of the building.

The VAT position of Vostok Ltd:

– In the year ending 31 March 2009, 28% of Vostok Ltd’s supplies will be exempt for the purposes of VAT.

– This percentage is expected to reduce over the next few years.

– Irrecoverable input tax due to the company’s partially exempt status exceeds the de minimis limits.

Required:

(a) Prepare notes for Gagarin to use when speaking to potential investors. The notes should include:

(i) The tax incentives immediately available in respect of the amount invested in shares issued in

accordance with the enterprise investment scheme; (5 marks)

正确答案：
(a) (i) The tax incentives immediately available
Income tax
– The investor’s income tax liability for 2008/09 will be reduced by 20% of the amount subscribed for the shares.
– Up to half of the amount invested can be treated as if paid in 2007/08 rather than 2008/09. This is subject to a
maximum carryback of ￡50,000.
This ability to carryback relief to the previous year is useful where the investor’s income in 2008/09 is insufficient
to absorb all of the relief available.
Tutorial note
There would be no change to the income tax liability of 2007/08 where an amount is treated as if paid in that year.
This ensures that such a claim does not affect payments on account under the self assessment system. Instead, the
tax refund due is calculated by reference to 2007/08 but is deducted from the next payment of tax due from the
taxpayer or is repaid to the taxpayer.
Capital gains tax deferral
– For every ￡1 invested in Vostok Ltd, an investor can defer ￡1 of capital gain and thus, potentially, 40 pence of
capital gains tax.
– The gain deferred can be in respect of the disposal of any asset.
– The shares must be subscribed for within the four year period starting one year prior to the date on which the
disposal giving rise to the gain took place.

(b) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify an

alternative strategy that would achieve Crusoe’s objectives whilst avoiding a possible tax liability in the

future. State any deadline(s) in connection with your proposed strategy. (5 marks)

正确答案：
(b) Gift of the share portfolio to Avril
Inheritance tax
The gift would be a potentially exempt transfer at market value. No inheritance tax would be due at the time of the gift.
Capital gains tax
The gift would be a disposal by Crusoe deemed to be made at market value for the purposes of capital gains tax. No gain
would arise as the deemed proceeds will equal Crusoe’s base cost of probate value.
Stamp duty
There is no stamp duty on a gift of shares for no consideration.
Strategy to avoid a possible tax liability in the future
Crusoe should enter into a deed of variation directing the administrators to transfer the shares to Avril rather than to him. This
will not be regarded as a gift by Crusoe. Instead, provided the deed states that it is intended to be effective for inheritance tax
purposes, it will be as if Noland had left the shares to Avril in a will.
This strategy is more tax efficient than Crusoe gifting the shares to Avril as such a gift would be a potentially exempt transfer
and inheritance tax may be due if Crusoe were to die within seven years.
The deed of variation must be entered into by 1 October 2009, i.e. within two years of the date of Noland’s death.

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