山西省考生注意：怎么才能避免ACCA考试失分?

发布时间：2020-01-10

51题库考试学习网结合了历年高分学霸们的心得体会后，得出了避免ACCA考试丢分7个小技巧，希望对备考的你有多帮助，现在51题库考试学习网就来告诉你怎样避免失分：

01填写信息，稳定情绪

试卷发下来后，立即忙于答题是不科学的，应先填写信息，写清姓名和准考证号等，这样做不仅是考试的要求，更是一剂稳定情绪的“良药”。等待自己的心情有所平静的时候，在慢慢地开始做题，尽快找到考试状态。

02总揽全卷，区别难易

打开试卷，看看哪些是基础题，哪些是中档题，哪些是难题或压轴题，按先易后难的原则，确定解题顺序，逐题进行解答。将低难度的题拿全分、中等难度的题不丢分、高难度的题尽可能多拿分。

力争做到“巧做低档题，题题全做对;稳做中档题，一分不浪费;尽力冲击高档题，做错也无悔。

03认真审题，灵活答题

审题要做到一不漏掉题，二不看错题，三要审准题，四要看全题目的条件和结论。

审题中还要灵活运用知识，发现和寻找简捷的解题方法。其实，所有的问题都是回归本质的知识点的。抓准知识要点即可，难题迎刃而解。

04过程清晰，稳中求快

一要书写清晰，速度略快；

二要一次成功；

三要提高答题速度；

四要科学使用草稿纸；

五要力求准确，防止欲速不达。

（当然这也是根据考生的能力而定的，总而言之准确率第一）

05心理状态，注意调节

考试中，要克服满不在乎的自负心理，要抛弃“胜败在此一举”的负重心理，要克服畏首畏尾的胆怯心理。面对难、中、易的试卷，调节好心理，积极应对。

（面对简单的题不骄傲放纵，以免马虎失分。面对十分困难的题不慌张焦急，将自己能解答的先上去，然后慢慢回忆背诵和复习的知识要点）

06尽量多做，分分必争

ACCA考试评分，多按步骤、按知识点给分、按要点给分毕竟ACCA考试费用不低。

通常来说，考试时间是不够的，因此，考生在答题时，就要会多少，答多少，哪怕是一条辅助线，一个符号，一小段文字，都可写上，没有把握也要敢于写，千万不要将不能完全做出或答案算不出的题放弃不做

07抓住“题眼”，构建“桥梁”

一般难题都有个关键点(称之为“题眼”)，抓住了“题眼”，问题就易于解决了。

此外，还要利用相关的知识、规律、信息进行多方联系，构建“桥梁”，找出问题的内在联系，从而构思解题方案，准确、快捷地解决问题。

试纸飘墨香，金笔待启程。忍心为功名，墨汁污纸张。51题库考试学习网预祝参加3月ACCA考季的小伙伴取得好成绩哦~

 

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。

(ii) authority; (3 marks)

正确答案：
(ii) AUTHORITY is the scope and amount of discretion given to a person to make decisions by virtue of the position held within the organisation. The authority and power structure of an organisation defines the part each member of the organisation is expected to perform. and the relationship between the organisation’s members so that its efforts are effective. The source of authority may be top down (as in formal organisations) or bottom up (as in social organizations and politics). In the scenario, authority is from the top and should be delegated downwards.

2 Plaza, a limited liability company, is a major food retailer. Further to the success of its national supermarkets in the

late 1990s it has extended its operations throughout Europe and most recently to Asia, where it is expanding rapidly.

You are a manager in Andando, a firm of Chartered Certified Accountants. You have been approached by Duncan

Seymour, the chief finance officer of Plaza, to advise on a bid that Plaza is proposing to make for the purchase of

MCM. You have ascertained the following from a briefing note received from Duncan.

MCM provides training in management, communications and marketing to a wide range of corporate clients, including

multi-nationals. The ‘MCM’ name is well regarded in its areas of expertise. MCM is currently wholly-owned by

Frontiers, an international publisher of textbooks, whose shares are quoted on a recognised stock exchange. MCM

has a National and an International business.

The National business comprises 11 training centres. The audited financial statements show revenue of

$12·5 million and profit before taxation of $1·3 million for this geographic segment for the year to 31 December

2004. Most of the National business’s premises are owned or held on long leases. Trainers in the National business

are mainly full-time employees.

The International business has five training centres in Europe and Asia. For these segments, revenue amounted to

$6·3 million and profit before tax $2·4 million for the year to 31 December 2004. Most of the International business’s

premises are held on operating leases. International trade receivables at 31 December 2004 amounted to

$3·7 million. Although the International centres employ some full-time trainers, the majority of trainers provide their

services as freelance consultants.

Required:

(a) Define ‘due diligence’ and describe the nature and purpose of a due diligence review. (4 marks)

正确答案：
2 MCM
(a) Nature and purpose of a ‘due diligence’ review
■ ‘Due diligence’ may be defined as the process of systematically obtaining and assessing information in order to identify
and contain the risks associated with a transaction (e.g. buying a business) to an acceptable level.
■ The nature of such a review is therefore that it involves:
? an investigation (e.g. into a company whose equity may be sold); and
? disclosure (e.g. to a potential investor) of findings.
■ A due diligence assignment consists primarily of inquiry and analytical procedures.
Tutorial note: It will not, for example, routinely involve tests of control or substantive procedures.
* As the timescale for a due diligence review is often relatively short, but wider in scope than the financial statements
(e.g. business prospects, market valuation), there may be no expression of assurance.
■ Its purpose is to find all the facts that would be of material interest to an investor or acquirer of a business. It may not
uncover all such factors but should be designed with a reasonable expectation of so doing.
■ Professional accountants will not be held liable for non-disclosure of information that failed to be uncovered if their
review was conducted with ‘due diligence’.

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.

4 (a) The purpose of ISA 510 ‘Initial Engagements – Opening Balances’ is to establish standards and provide guidance

regarding opening balances when the financial statements are audited for the first time or when the financial

statements for the prior period were audited by another auditor.

Required:

Explain the auditor’s reporting responsibilities that are specific to initial engagements. (5 marks)

正确答案：
4 JOHNSTON CO
(a) Reporting responsibilities specific to initial engagements
For initial audit engagements, the auditor should obtain sufficient appropriate audit evidence that:
■ the opening balances do not contain misstatements that materially affect the current period’s financial statements;
■ the prior period’s closing balances have been correctly brought forward to the current period (or, where appropriate, have
been restated); and
■ appropriate accounting policies are consistently applied or changes in accounting policies have been properly accounted
for (and adequately presented and disclosed).
If the auditor is unable to obtain sufficient appropriate audit evidence concerning opening balances there will be a limitation
on the scope of the audit. The auditor’s report should include:
■ a qualified (‘except for’) opinion;
■ a disclaimer of opinion; or
■ in those jurisdictions where it is permitted, an opinion which is:
– qualified (or disclaimed) regarding the results of operations (i.e. on the income statement); and
– unqualified regarding financial position (i.e. on the balance sheet).
If the effect of a misstatement in the opening balances is not properly accounted for and adequately presented and disclosed,
the auditor should express a qualified (‘except for’ disagreement) opinion or an adverse opinion, as appropriate.
If the current period’s accounting policies have not been consistently applied in relation to opening balances and if the change
has not been properly accounted for and adequately presented and disclosed, the auditor should similarly express
disagreement (‘except for’ or adverse opinion as appropriate).
However, if a modification regarding the prior period’s financial statements remains relevant and material to the current
period’s financial statements, the auditor should modify the current auditor’s report accordingly.

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