快讯！来看看关于5个小建议可以轻松通过ACCA考试！

发布时间：2020-05-20

大家想知道ACCA报名考试吗？那么关于5个小建议可以轻松通过ACCA考试！带着这个问题，我们一起来了解下吧！

对于ACCA考试都是50分通过，但是很多考生明明是有实力通过的，却因为种种原因没能通过考试，从而面临再次补考的困境。

以下几个ACCA考试的小TIPS，轻松通过ACCA考试：

1.在考前之前多多练习，让你的老师去给你打分给你反馈。不要让一次考试的挂科成为你的心结——反馈才是最重要的! 

2.阅读你要参加考试的最近5篇考官文章，和最近3篇考官报告。

3.如果你有去上ACCA的培训班的话，有不懂的就像老师提问。不要坐在位置上想我等会儿再去想想这个问题，因为下课后你很有可能就不会去弄明白这个问题了。 

4..坐在镜子前面对着自己，给自己解释理论或者概念——当然最好还是对着朋友。教学其实也让我明白一件事情就是：你永远不知道你自己对知识点的了解程度直到你尝试把这个知识点教给别人的时候。 

5.给每个可能出现的题型做一个plan，这样考试考试的时候，你就可以在考试开始的时候就快速的把plan都写在题目后面。

ACCA资源中心可按主题、商业领域、学习方式进行分类检索，帮助您迅速锁定最适合自己的课程。  

还会收到我们定期推送的电子简报CPD Direct，其中介绍了丰富多彩的课程促销活动、关于完成继续教育的各类技巧等。

作为ACCA会员，还可以免费使用大量资源。继续教育合作伙伴也会为您提供大力支持，帮助您拓展知识面、满足您对继续教育的需求。 

对于继续教育申报，ACCA会员需按要求在每年1月1日前，就上一个CPD年度提交一份继续教育申报。

同时，请务必认真记录您在近3年以内的学习进度，并保留相关证据以防ACCA抽查。提交继续教育申报手续简便，您可在完成本年度申报要求后，随时在线提交。

通过多种方式参加ACCA的活动，ACCA全年组织一系列在线讲座，广泛覆盖会员关注的各种话题，包括ACCA战略、理事会工作和重大的行业洞见等。 

对于ACCA拿证要求有以下几点：

若想拿到ACCA证书，首先要注册成为ACCA会员，报考时必须按照考试大纲设置的先后顺序。

基础阶段的9门考试没有时间限制，但是专业阶段考试，从通过第一门专业阶段考试之日算起，年限为7年。

通过13门ACCA考试，即可获得相应的ACCA准会员证书。另外，根据ACCA官方要求，若要成为一名合格的ACCA会员，除了考试及职业道德与技能模块必须完成之外，还需要累计三年工作经验。

好了，对于ACCA成绩公布的信息分享内容就到这里，如果对这方面内容存在一些疑问或者别的想法，也可进入帮考官网作详情探讨吧。

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) Explain THREE problems in undertaking a performance comparison of GBC and TTC and also explain THREE

items of additional information that would be of assistance in assessing the operating and financial

performance of GBC and TTC. (6 marks)

正确答案：
(b) The relative performance of GBC and TTC is difficult to assess due to the following:
(i) They would appear to have differing objectives. GBC provides free transport for senior citizens and charges lower fares
than TTC. GBC also uses environmentally friendly fuel. Each of these factors inhibits a direct comparison of the two
organisations.
(ii) The organisations are funded differently. It is evident that TTC uses loan finance to fund operations which gives rise to
interest charges which are not incurred by GBC. On the other hand GBC is funded by the government.
(iii) TTC has higher fixed asset values which precipitate much higher depreciation charges.
(iv) There is also a lack of non-financial performance indicators such as the number of on-time arrivals, number of accidents,
complaints re passenger dissatisfaction, staff turnover, adherence to relevant legislation, convenience of pick-up/drop-off
points etc.
The following items of additional information would assist in assessing the financial and operating performance of the two
companies:
(1) The number of staff employed by each organisation would assist in the assessment of the financial and operating
performance. Ratios such as revenue generated per employee and operating costs per employee might provide useful
comparators of financial and operating efficiency.
(2) Safety and accident records of each organisation would give an indication of the reliability and safety afforded to
passengers by each organisation. Passenger safety is of paramount importance to all passenger transport businesses.
(3) Records of late/cancelled buses together with the number of complaints received from the passengers would provide an
indication of the efficiency of the service provided by each organisation.
(4) The accessibility of the services, location of pick-up/drop-off points would provide an indication of the flexibility of service
delivery provided by each organisation.
(5) The comfort, cleanliness and age of the respective bus fleets would provide a further indication of the level of service
quality provided by each organisation.
(6) The fuel emission levels of the buses operated by each organisation would provide an indication of the extent of their
‘social responsibility’.
Notes: (i) Only three items of additional information were required.
(ii) Alternative relevant discussion and examples would be acceptable.

6 Sergio and Gerard each inherited a half interest in a property, ‘Hilltop’, in October 2005. ‘Hilltop’ had a probate value

of ￡124,000, but in November 2005 it was badly damaged by fire. In January 2006 the insurance company made

a payment of ￡81,700 each to Sergio and Gerard. In February 2006 Sergio and Gerard each spent ￡55,500 of the

insurance proceeds on restoring the property. ‘Hilltop’ was worth ￡269,000 following the restoration work. In July

2006, Sergio and Gerard sold ‘Hilltop’ for ￡310,000.

Sergio is 69 years old and a widower with three adult children and seven grandchildren. His annual income consists

of a pension of ￡9,900 and interest of ￡300 on savings of ￡7,600 in a bank deposit account. Sergio owns his home

but no other significant assets. He plans to buy a domestic rental property with the proceeds from the sale of ‘Hilltop’,

such that on his death he will have a significant asset which can be sold and divided between the members of his

family.

Gerard is 34 years old. He is employed by Fizz plc on a salary of ￡66,500 per year together with a performance

related bonus. Gerard estimates that he will receive a bonus in December 2007 of ￡4,500, in line with previous

years, and that his taxable benefits in the tax year 2007/08 will amount to ￡7,140. He also expects to receive

dividends from UK companies of ￡1,935 and bank interest of ￡648 in the tax year 2007/08. Gerard intends to set

up a personal pension plan in August 2007. He has not made any pension contributions in the past and proposes to

use part of the proceeds from the sale of ‘Hilltop’ to make the maximum possible tax allowable contribution.

Fizz plc has announced that it intends to replace the performance related bonus scheme with a share incentive plan,

also linked to performance, with effect from 6 April 2008. Gerard estimates that Fizz plc will award him free shares

worth ￡2,100 each year. He will also purchase partnership shares worth ￡700 each year and, as a result, will be

awarded matching shares (further free shares) worth ￡1,400.

Required:

(a) Calculate the chargeable gains arising on the receipt of the insurance proceeds in January 2006 and the sale

of ‘Hilltop’ in July 2006. You should assume that any elections necessary to minimise the gain on the receipt

of the insurance proceeds have been submitted. (4 marks)

正确答案：

 

3 Spica, one of the director shareholders of Acrux Ltd, has been in dispute with the other shareholders over plans to

expand the company’s activities overseas. In order to resolve the position it has been agreed that Spica will sell her

shares back to the company. Once the purchase of her shares has taken place, the company intends to establish a

number of branches overseas and acquire a shareholding in a number of companies that are resident and trade in

overseas countries.

The following information has been obtained from client files and meetings with the parties involved.

Acrux Ltd:

– An unquoted UK resident company.

– Share capital consists of 50,000 ordinary shares issued at ￡1·90 per share in July 2000.

– None of the other shareholders has any connection with Spica.

The purchase of own shares:

– The company will purchase all of Spica’s shares for ￡8 per share.

– The transaction will take place by the end of 2008.

Spica:

– Purchased 8,000 shares in Acrux Ltd for ￡2 per share on 30 September 2003.

– Has no income in the tax year 2008/09.

– Has chargeable capital gains in the tax year 2008/09 of ￡3,800.

– Has houses in the UK and the country of Solaris and divides her time between them.

Investment in non-UK resident companies:

– Acrux Ltd will acquire between 15% and 20% of each of the non-UK resident companies.

– The companies will not be controlled foreign companies as the rates of tax in the overseas countries will be

between 23% and 42%.

– There may or may not be a double tax treaty between the UK and the overseas countries in which the companies

are resident. Where there is a treaty, it will be based on the OECD model treaty.

– None of the countries concerned levy withholding tax on dividends paid to UK companies.

– The directors of Acrux Ltd are concerned that the rate of tax suffered on the profits of the overseas companies

will be very high as they will be taxed in both the overseas country and in the UK.

Required:

(a) (i) Prepare detailed calculations to determine the most beneficial tax treatment of the payment Spica will

receive for her shares; (7 marks)

正确答案：

 

(b) Describe the audit work to be performed in respect of the carrying amount of the following items in the

balance sheet of GVF as at 30 September 2005:

(i) goat herd; (4 marks)

正确答案：
(b) Audit work on carrying amounts
Tutorial note: This part concerns audit work to be undertaken in respect of non-current tangible assets (the production
animals in the goat herd and certain equipment) and inventories (the for-sale animals and cheese). One of the ‘tests’ for
assessing whether or not a point is worthy of a mark will be whether or not the asset to which it relates is apparent. Points
which are so vague that they could apply to ANY non-current asset for ANY entity, rather than those of GVF are unlikely to
attract many marks, if any, at this level.
(i) Goat herd
■ Physical inspection of the number and condition of animals in the herd and confirming, on a test basis, that they
are tagged (or otherwise ‘branded’ as being owned by GVF).
■ Tests of controls on management’s system of identifying and distinguishing held-for-sale animals (inventory) from
the production herd (depreciable non-current assets).
■ Comparison of GVF’s depreciation policies (including useful lives, depreciation methods and residual values) with
those used by other farming entities.
■ ‘Proof in total’, or other reasonableness check, of the depreciation charge for the herd for the year.
■ Observing test counts or total counts of animals held for sale.
■ Comparing carrying amounts of the kids, according to their weight and age, as at 30 September 2005 with their
market values. (These may approximate to actual invoiced selling prices obtained by GVF.)
Tutorial note: Market value of the production herd could also be compared with its carrying amount to assess possible
impairment. However, if value in use appears to be less than market value the herd should be sold rather than used
for production.

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