“职业道德与专业技能模块”全新升级（EPSM）

发布时间：2019-04-03

作为全球极具前瞻性的国际专业会计师组织，ACCA一直密切关注行业变革并持续更新专业资格，使其能够真正适应当下以及未来的商业需求。

继2017年引入全新的职业道德与专业技能模块（Ethics and Professional Skills module - EPSM）之后, ACCA将在近期对EPSM开展进一步升级。

同时，现有EPSM中的第七个总结单元将变为一个案例学习的单元。升级后的EPSM将于2019年4月2日启用。

ACCA从过去的考试中发现，EPSM通过交互式的学习能够帮助您培养战略专业阶段考试中所需的职业道德和专业技能，并有效提高了该阶段考试的通过率。除此之外，升级后的EPSM还增加了大数据分析等信息时代炙手可热的内容，来帮助学员提高分析技能。

在成为ACCA会员必备的三大要素——考试、职业道德、经验之中，职业道德被视为财会行业的基石。完成EPSM可以通过模拟真实的商业环境，全方位培养工作所需的职业道德和专业技能，以此提高您的就业竞争力。

同时您也可以通过访问中国注册会计师协会官方网站观看视频了解更多EPSM变化。



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。

15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.

Which of the following factors could account for the shortfall?

1 Sales were lower than expected.

2 The opening inventories had been overstated.

3 The closing inventories of the business were higher than the opening inventories.

4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases with

the cost of the goods.

A All four factors

B 1, 2 and 4 only

C 2 only

D 3 and 4 only

正确答案：C

(b) Advise on the capital gains implications should Trent Limited’s old building be sold as proposed. Support your

advice with relevant calculations. (4 marks)

正确答案：

 

This gives a higher post-entry loss of ￡50,000 (150,000 – 100,000) and so it is advisable for Trent Limited to make
this election.
The ￡100,000 of pre-entry losses are still available, but can only be set against gains on assets which:
(i) Trent Limited sold prior to being acquired (subject to the normal carry back restrictions), or
(ii) Trent Limited already owned when it was acquired, or
(iii) Trent Limited acquired from outside the group and used in its trade after being bought by Tay Limited.

(b) Explain why making sales of Sabals in North America will have no effect on Nikau Ltd’s ability to recover its

input tax. (3 marks)

Notes: – you should assume that the corporation tax rates and allowances for the financial year to 31 March 2007

will continue to apply for the foreseeable future.

– you should ignore indexation allowance.

正确答案：
(b) Recoverability of input tax
Sales by Nikau Ltd of its existing products are subject to UK VAT at 17·5% because it is selling to domestic customers who
will not be registered for VAT. Accordingly, at present, Nikau Ltd can recover all of its input tax.
Sales to customers in North America will be zero rated because the goods are being exported from the EU. Zero rated supplies
are classified as taxable for the purposes of VAT and therefore Nikau Ltd will continue to be able to recover all of its input tax.

(c) (i) Explain how Messier Ltd can assist Galileo with the cost of relocating to the UK and/or provide him with

interest-free loan finance for this purpose without increasing his UK income tax liability; (3 marks)

正确答案：
(c) (i) Relocation costs
Direct assistance
Messier Ltd can bear the cost of certain qualifying relocation costs of Galileo up to a maximum of ￡8,000 without
increasing his UK income tax liability. Qualifying costs include the legal, professional and other fees in relation to the
purchase of a house, the costs of travelling to the UK and the cost of transporting his belongings. The costs must be
incurred before the end of the tax year following the year of the relocation, i.e. by 5 April 2010.
Assistance in the form. of a loan
Messier Ltd can provide Galileo with an interest-free loan of up to ￡5,000 without giving rise to any UK income tax.

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