必看!备考acca你不能不知道的几点小技巧

发布时间：2021-05-08


近期有很多同学都在报考acca，在备考acca考试的过程中，掌握一些备考小技巧往往可以让大家学习达到事半功倍的效果。下面51题库考试学习网就给大家介绍几个acca备考小技巧，快来看看吧!

1、考生报名前请认真评估一下自己的实力(如：基础怎样、每天有多少时间可以用来学习、学习能力、自控能力怎样等等)，报考前需认真考虑再做决定，切勿盲目跟风报考，抱着报名必考，考了必过，不要中途放弃的原则。

2、做题练习时不在多而在精，切忌采用题海战术，错题可以多做几遍加深记忆，直到完全理解其中的知识点，相应解题思路等。历年真题是很重要的，一定要亲自动笔做题，因为看懂题不等于会做题。

3、acca考试是机考模式，考前需要做几套模拟机考试题，严格按照考试时间进行模拟测试，不要到了考场因为不熟练机考系统而耽误时间。

4、可以加入一些能提问和回答acca相关问题的群聊，建立学习小组，找一两个学习小伙伴，通过与其它小伙伴相互探讨，也可增强自己对所学知识的理解与记忆。

5、做笔记时一定要经过自己的思考，建立思维导图，对知识点进行归纳和总结，切忌照抄。

6、如果想要找一个老师带着自己学习，不同老师可能在不同章节处各有其独特的讲解方法，选择适合自己的最重要，但“师傅领进门，修行看个人”。

7、知道可以打印准考证时应该及时打印，谨防错过打印时间。知道考场后，离考场、离家较远的考生需尽早订酒店。

8、一定要及时复习所学知识，不要盲目追赶老师的讲课速度，跟着自己的学习计划进行。每次学习新的内容前要大致回忆一下之前的内容，这样既可以加深记忆，又有利于对之前所学的知识进行巩固。

9、记录每天自己学习情况，在学习焦虑时可以看看自己曾经的努力，增强自信心。

以上就是关于备考acca小技巧的全部内容了。小伙伴们，你们清楚了吗?希望可以帮助到大家。关于更多acca的考试资讯，请大家持续关注51题库考试学习网。


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) State, giving reasons, the tax reliefs in relation to inheritance tax (IHT) and capital gains tax (CGT) which

would be available to Alasdair if he acquires the warehouse and leases it to Gallus & Co, rather than to

an unconnected tenant. (4 marks)

正确答案：
(ii) Apart from the fact that Alasdair can keep an eye on his tenant, the main advantages are twofold:
IHT: If the firm are the tenants, the property will be land and buildings used in a business carried on by a partnership
in which the donor is a partner. Thus, Alasdair will be able to claim business property relief (BPR) at a rate of 50%
so long as he remains a partner in the firm. However, this relief would not be available until Alasdair has owned
the property for at least two years from his firm taking up the tenancy.
CGT: As Alasdair is a partner in the firm using the building, it will also be a qualifying asset for the purposes of rollover
relief on any gains arising from the disposal of the property. Assuming that Alasdair acquires a replacement asset
which will be used in the trade, the gain on sale can be deferred against the tax base cost of the replacement asset.
In the event that rollover relief cannot be used, any gains on disposal will be subject to business asset taper relief.

(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated in

the financial statements of Savage for the year ended 31 October 2005. (4 marks)

正确答案：
(b) The contributions payable by Savage to the trustees will not count as an asset for the purposes of the valuation of the fund.
IAS19 (paragraph 103) states that plan assets should not include unpaid contributions due from the reporting entity to the
fund. Thus in the financial statements of Savage the contributions would be shown as an amount payable to the trustees
and there may be legal repercussions if the amount is not paid within a short period of time. Following the introduction of
changes to a defined benefit plan, a company should recognise immediately past service costs where the benefit has vested.
In the case where the benefits have not vested then the past service costs will be recognised as an expense over the averageperiod until the benefits vest. The company will therefore recognise $125 million at 1 November 2004.

6 Andrew is aged 38 and is single. He is employed as a consultant by Bestadvice & Co and pays income tax at the

higher rate.

Andrew is considering investing in a new business, and to provide funds for this investment he has recently disposed

of the following assets:

(1) A short leasehold interest in a residential property. Andrew originally paid ￡50,000 for a 47 year lease of the

property in May 1995, and assigned the lease in May 2006 for ￡90,000.

(2) His holding of ￡10,000 7% Government Stock, on which interest is payable half-yearly on 20 April and

20 October. Andrew originally purchased this holding on 1 June 1999 for ￡9,980 and he sold it for ￡11,250

on 14 March 2005.

Andrew intends to subscribe for ordinary shares in a new company, Scalar Limited, which will be a UK based

manufacturing company. Three investors (including Andrew) have been identified, but a fourth investor may also be

invited to subscribe for shares. The investors are all unconnected, and would subscribe for shares in equal measure.

The intention is to raise ￡450,000 in this manner. The company will also raise a further ￡50,000 from the investors

in the form. of loans. Andrew has been told that he can take advantage of some tax reliefs on his investment in Scalar

Limited, but does not know anything about the details of these reliefs

Andrew’s employer, Bestadvice & Co, is proposing to change the staff pension scheme from a defined benefit scheme

to which the firm and the employees each contribute 6% of their annual salary, to a defined contribution scheme, to

which the employees will continue to contribute 6%, but the firm will contribute 8% of their annual salary. The

majority of Andrew’s colleagues are opposed to this move, but, given the increase in the firm’s contribution rate

Andrew himself is less sure that the proposal is without merit.

Required:

(a) (i) Calculate the chargeable gain arising on the assignment of the residential property lease in May 2006.

(2 marks)

正确答案：

 

(ii) Briefly explain the implications of Parr & Co’s audit opinion for your audit opinion on the consolidated

financial statements of Cleeves Co for the year ended 30 September 2006. (3 marks)

正确答案：
(ii) Implications for audit opinion on consolidated financial statements of Cleeves
■ If the potential adjustments to non-current asset carrying amounts and loss are not material to the consolidated
financial statements there will be no implication. However, as Howard is material to Cleeves and the modification
appears to be ‘so material’ (giving rise to adverse opinion) this seems unlikely.
Tutorial note: The question clearly states that Howard is material to Cleeves, thus there is no call for speculation
on this.
■ As Howard is wholly-owned the management of Cleeves must be able to request that Howard’s financial statements
are adjusted to reflect the impairment of the assets. The auditor’s report on Cleeves will then be unmodified
(assuming that any impairment of the investment in Howard is properly accounted for in the separate financial
statements of Cleeves).
■ If the impairment losses are not recognised in Howard’s financial statements they can nevertheless be adjusted on
consolidation of Cleeves and its subsidiaries (by writing down assets to recoverable amounts). The audit opinion
on Cleeves should then be unmodified in this respect.
■ If there is no adjustment of Howard’s asset values (either in Howard’s financial statements or on consolidation) it
is most likely that the audit opinion on Cleeves’s consolidated financial statements would be ‘except for’. (It should
not be adverse as it is doubtful whether even the opinion on Howard’s financial statements should be adverse.)
Tutorial note: There is currently no requirement in ISA 600 to disclose that components have been audited by another
auditor unless the principal auditor is permitted to base their opinion solely upon the report of another auditor.

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