你还在为刚上大一考ACCA还是考CPA那个好而脑仁疼吗？

发布时间：2020-03-15

历来ACCA和CPA一直都是财会领域比较有争议的两大证书，很小伙伴都会把两者放到一起做一个比较。哪个含金量比较高？哪个更好考？哪个的认可度更广？为此，51题库考试学习网就给大家说说对于刚上大学或者还在读的大学生们选择哪个比较好？

首先，如果是即将大一或者短期内不能毕业的话，还是建议选择ACCA的考试。虽然ACCA有13门课程，但是刚大一就可以报考，我们大学四年间会有充足的时间来学习和备考ACCA，而且一般学员在一年半到三年的时间是绝对能够拿下ACCA13科的。而CPA是中国注册会计师，在大学阶段是不能考的。一般是要求学员取得本科以上学历才能够报考的，但大学是学习考证最好的时间，等我们毕业之后再想考证就会被工作生活等等因素所困扰。所以要抓紧好大学这几年的时间，早报早考。

另外，报考ACCA除了能够获得ACCA资格证书之外，还可以获得四个专业资质的证书，在完成前九门的课程之后还能申请牛津布鲁克斯的理学学士学位。

ACCA考试和CPA还有个不同点是，CPA有一个五年循环作废的条件，就是当你考完cpa第一科的时间起，要在五年内拿下cpa证书。不然就需要重新考第一科。而ACCA F阶段不设限永久有效，但战略阶段的考试则采用了7年有效期，我们必须7年内完成ACCA所有战略阶段的考试。

在通过率上两者也是有差异的。ACCA单科成绩是100分满分，50分就算过。而cpa是跟高考制度差不多，就是等所有人的成绩出来之后，再划线确定合格线，因此ACCA的通过率往往要比CPA高出很多。

综上考虑的话，51题库考试学习网觉得作为大一新生财会基础还不是很牢固的情况下，还是建议你选择ACCA。CPA可以放到毕业工作之后再进行学习。ACCA证书在国际范围内和国内都有相当的知名度了。在中国财经方面的人才缺口已经达到了30w人。所以当小伙伴拿下ACCA证书之后就完全不担心找不到工作这种问题了。以上就是51题库考试学习网带想来的相关内容啦，希望能给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。

(b) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rental

income arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year

2007/08. State the strategy that Coral should adopt in order to minimise the total income tax suffered

on the rental income. (7 marks)

正确答案：
(b) (i) UK tax on the rental income
Coral is UK resident in 2007/08 because she is present in the UK for more than 182 days. Accordingly, she will be
subject to UK income tax on her Kalanian rental income.
Coral is ordinarily resident in the UK in 2007/08 as she is habitually resident in the UK.
Coral will have acquired a domicile of origin in Kalania from her father. She has not acquired a domicile of choice in the
UK as she has not severed her ties with Kalania and does not intend to make her permanent home in the UK.
Accordingly, the rental income will be taxed in the UK on the remittance basis.
Any rental income remitted to the UK will fall into the basic rate band and will be subject to income tax at 22% on the
gross amount (before deduction of Kalanian tax). Unilateral double tax relief will be available in respect of the 8% tax
suffered in Kalania such that the effective rate of tax suffered by Coral in the UK on the grossed up amount of income
remitted will be 14%.
In order to minimise the total income tax suffered on the rental income Coral should ensure that it is not brought into or
used in the UK such that it will not be subject to income tax in the UK.
Coral should retain evidence, for example bank statements, to show that the rental income has not been removed from
Kalania. Coral can use the money whilst she is on holiday in Kalania with no UK tax implications.

6 Alasdair, aged 42, is single. He is considering investing in property, as he has heard that this represents a good

investment. In order to raise the funds to buy the property, he wants to extract cash from his personal company, Beezer

Limited, whose year end is 31 December.

Beezer Limited was formed on 1 May 1998 with ￡1,000 of capital issued as 1,000 ￡1 ordinary shares, and traded

until 1 January 2005 when Alasdair sold the trade and related assets. The company’s only asset is cash of

￡120,000. Alasdair wants to extract this cash from the company with the minimum amount of tax payable. He is

considering either, paying himself a dividend of ￡120,000, on 31 March 2006, after which the company would have

no assets and be wound up or, leaving the cash in the company and then liquidating the company. Costs of liquidation

of ￡5,000 would then be incurred.

Since Beezer Limited ceased trading, Alasdair has been taken on as a partner at a marketing firm, Gallus & Co. He

estimates his profit share for the year of assessment 2005/06 will be ￡30,000. He has not made any capital disposals

in the current tax year.

Alasdair wishes to reinvest the cash extracted from Beezer Limited in property but is not sure whether he should invest

directly in residential or commercial property, or do so via some form. of collective investment. He is aware that Gallus

& Co are looking to rent a new warehouse which could be bought for ￡200,000. Alasdair thinks that he may be able

to buy the warehouse himself and lease it to his firm, but only if he can borrow the additional money to buy the

property.

Alasdair has a 25% shareholding in another company, Glaikit Limited, whose year end is 31 March. The remaining

shares in this company are held by his friend, Gill. Alasdair is considering borrowing ￡15,000 from Glaikit Limited

on 1 January 2006. He does not intend to pay any interest on the loan, which is likely to be written off some time

in 2007. Alasdair does not have any connection with Glaikit Limited other than his shareholding.

Required:

(a) Advise Alasdair whether or not a dividend payment will result in a higher after-tax cash sum than the

liquidation of Beezer Limited. Assume that either the dividend would be paid on 31 March 2006 or the

liquidation would take place on 31 March 2006. (9 marks)

Assume that Beezer Limited has always paid corporation tax at or above the small companies rate of 19%

and that the tax rates and allowances for 2004/05 apply throughout this part.

正确答案：

 

(ii) Recommend which of the refrigeration systems should be purchased. You should state your reasons

which must be supported by relevant calculations. (3 marks)

正确答案：

(c) Comment on the matters to be considered in seeking to determine the extent of Indigo Co’s financial loss

resulting from the alleged fraud. (6 marks)

正确答案：
(c) Extent of alleged fraud – Matters to be considered
■ Details reported to police: The managing director may have made some estimate of the possible extent of the fraud in
reporting the chief accountant’s disappearance to the police.
■ The minimum loss (assuming no insurance) would be sales for the three days before he left. If not known (e.g. because
the only record of them was in the cash book) a simple estimate might be 3/20 × total recorded revenue for a typical
month.
■ The pattern of cash bankings extracted from bank statements: A falling trend starting during the year might mark the
time from which the chief accountant began to misappropriate cash.
■ Whether other managers have voiced their suspicions, if any, on the chief accountant’s behaviour. For example, if there
was any marked change in his lifestyle. (what he appeared to spend his money on, the hours he worked, etc).
■ The prior year auditor’s report was unmodified. If this was appropriate the chief accountant’s alleged fraudulent activities
may have only started in the current year.
■ The amount of fidelity insurance cover (i.e. against employees handling cash) that Indigo has taken out to meet any
claim for fraud.
■ The likelihood, if any, of recovering misappropriated amounts. For example, if the chief accountant has assets (e.g. a
house) that can be used to settle Indigo’s claims against him in the event that he is caught/successfully prosecuted.

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