想知道2020年6月ACCA考试怎么样了吗?速看!
发布时间:2020-03-17
最近有很多小伙伴都在问51题库考试学习网报考2020年5月初级考试延期举行,6月的ACCA考试怎么样了?今天51题库考试学习网就为各位小伙伴说说吧!
特许公认会计师公会(The Association of Chartered Certified Accountants,简称ACCA)成立于1904年,是世界上领先的专业会计师团体。英国立法许可ACCA会员从事审计、投资顾问和破产执行的工作,但在中国只有中国注册会计师(CICPA)获得法律认可。
ACCA在国内称为"国际注册会计师",实际上是英国的注册会计师协会之一(英国有多家注册会计师协会),但它是英国具有特许头衔的4家注册会计师协会之一,也是当今知名的国际性会计师组织之一。
ACCA是国际会计准则委员会(IASC)的创始成员,也是国际会计师联合会(IFAC)的主要成员。ACCA在欧洲会计专家协会(FEE)、亚太会计师联合会(CAPA)和加勒比特许会计师协会(ICAC)等会计组织中起着非常重要的作用。
根据财政部公布最新消息,原定于2020年5月9日-13日、5月16日-17日举行的2020年初级会计师考试因受疫情影响,考试将延期举行,具体通知如下:
5月中旬的初级会计师考试已正式延期,那么随着疫情的全球性爆发,6月初的ACCA考试会不会被再次取消或延期?
目前,国内疫情虽然有所缓和,但仍不支持大部分人群聚集,另外,新冠病毒疫情仍然在ACCA的本土英国等多国肆虐,海外多个国家开始发布禁令,预计到6月份仍然会有很多国家处于紧急状态,因此,对于全球性的ACCA考试来说,也许并不是单一的某一个地区和国家的考试取消,而很可能是全球性地延期和取消了。
以上就是51题库考试学习网为大家带来的相关内容,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) Provide the directors of Acrux Ltd with a detailed explanation of the maximum rate of tax that will be suffered
on both the distributed and non-distributed profits of the non-UK resident investee companies where:
(1) there is a double tax treaty between the UK and the country in which the individual companies are
resident; and
(2) there is no such double tax treaty.
Note: you are not required to explain the position of the overseas resident branches. (6 marks)
(b) Rate of tax on profits of non-UK resident investee companies
Undistributed profits
The companies will be subject to tax in the countries in which they are resident; this is because of their residency status or
because they have a permanent establishment in that country. Undistributed profits will not be taxed in the UK.
The rate of tax on undistributed profits will therefore be the rate of tax in the country of residency of the respective companies.
Distributed profits with double tax treaty
The dividends received by Acrux Ltd from each of the overseas companies will be grossed up in respect of underlying tax (the
overseas corporation tax paid on the distributed profits) because Acrux Ltd will own at least 10% of the overseas companies.
The gross amount will then be included in Acrux Ltd’s profits chargeable to corporation tax.
The treaty will provide double tax relief in the UK for the overseas tax suffered in respect of each dividend up to a maximum
of the UK tax on the grossed up overseas dividend. As a result of the double tax relief, the overall rate of tax suffered will be
the higher of the UK rate paid by Acrux Ltd and the overseas tax rate borne by the overseas company.
Where the rate of overseas tax in respect of a particular dividend exceeds the rate of corporation tax in the UK, excess foreign
tax will arise. This can be relieved, via onshore pooling, against the UK tax due on those dividends where the rate of tax in
the UK exceeds the rate overseas. This will reduce the overall rate of tax suffered on the total overseas profits of the overseas
companies as a whole.
Distributed profits with no double tax treaty
Where there is no double tax treaty, unilateral double tax relief will be available in the UK. This relief will operate in the same
way as double tax relief under a double tax treaty such that the overall rate of tax on each dividend will be the higher of the
UK rate paid by Acrux Ltd and the overseas rate borne by the overseas company. Relief via onshore pooling will also be
available.
(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s
accountability to equity investors. (4 marks)
(ii) Accountability to equity investors
Voluntary disclosures are an effective way of redressing the information asymmetry that exists between management and
investors. In adding to mandatory content, voluntary disclosures give a fuller picture of the state of the company.
More information helps investors decide whether the company matches their risk, strategic and ethical criteria, and
expectations.
Makes the annual report more forward looking (predictive) whereas the majority of the numerical content is backward
facing on what has been.
Helps transparency in communicating more fully thereby better meeting the agency accountability to investors,
particularly shareholders.
There is a considerable amount of qualitative information that cannot be conveyed using statutory numbers (such as
strategy, ethical content, social reporting, etc).
Voluntary disclosure gives a more rounded and more complete view of the company, its activities, strategies, purposes
and values.
Voluntary disclosure enables the company to address specific shareholder concerns as they arise (such as responding
to negative publicity).
[Tutorial note: other valid points will attract marks]
(b) Discuss the statements of the operational manager of Bonlandia and assess their implications for SSH.
(4 marks)
(b) In a market place such as that in which SSH competes, product and service quality assumes critical significance. Quality is
a key determinant of the financial results and the level of competitiveness achieved by SSH. This will always be the case and
therefore quality may be viewed as a strategic necessity if SSH is to prosper in the future. Therefore, the statements of the
manager of Bonlandia operations are myopic at best and unethical at worst! Businesses use software in a variety of different
ways but poor quality software can do serious harm to businesses. Much will depend on the extent to which a business uses
its information for strategic reasons as opposed to meeting operational needs. The more a business uses its information
systems for strategic reasons then the greater the potential damage suffered as a consequence of poor quality software. It is
wrong for the manager of Bonlandia operations to knowingly promote the installation of poor quality business software in
clients’ businesses. The effects can be costly to clients in terms of poor planning, control and decision-making with potential
losses of client goodwill and reputation.
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