我是大学本科会计专业的毕业生 我想考ACCA ...

发布时间：2021-01-06

我是大学本科会计专业的毕业生 我想考ACCA 但不太了解考试流程和具体的情况是什么？

最佳答案

免试及考试时间流程费用信息：
      你是会计本科毕业可以免5门（F1-F5）。
      要参加ACCA的考试，必须首先注册成为ACCA的学员。注册报名随时都可以进行，但注册时间的早晚，决定了第一次参加考试的时间。具体为：每年7月31日前注册，有资格参加同年12月份的考试；12月15日前注册，有资格参加第二年6月份的考试。
      学员注册后，考试报名时间具体为：参加6月份的考试， 3月份和4月初报名选考科目；参加12月的考试，要在9月份和10月初报名选考科目。学员可通过自己在ACCA全球网站上的“My ACCA”账户在线报考，或者在收到ACCA总部寄来的考试报名表后，根据自己的计划填写后，寄往ACCA代表处或ACCA总部。
      2011年的考试费用如下：注册时需交一次性的注册费72英镑，免当年年费；年费从第二年开始交，每年的年费72英镑；14门考下来要984磅，相当于人民币10332元（按汇率1:10.5计算）。考试费不用一次性缴清，随每次报考科目阶段性缴纳考试费，免试科目需要交与考试费相等的免 

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) Using the unit cost information available and your calculations in (a), prepare a financial analysis of the

decision strategy which TOC may implement with regard to the manufacture of each product. (6 marks)

正确答案：

 

(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)

正确答案：
(ii) Inheritance tax administration
The tax on Debbie’s estate (personalty and realty) would be paid by the personal representatives, usually an executor.
Inheritance tax is due six months from the end of the month in which death occurred (31 December 2005) or the date
on which probate is obtained (if earlier). However, an instalment option is available for certain assets, which includes
land and buildings i.e. the residence whereby the tax can be paid in 10 equal annual instalments.

(ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK without

giving rise to a UK income tax liability. (2 marks)

正确答案：
(ii) Tax-free accommodation
It is not possible for Messier Ltd to provide Galileo with tax-free accommodation. The provision of accommodation by an
employer to an employee will give rise to a taxable benefit unless it is:
– necessary for the proper performance of the employee’s duties, e.g. a caretaker; or
– for the better performance of the employee’s duties and customary, e.g. a hotel manager; or
– part of arrangements arising out of threats to the employee’s security, e.g. a government minister.
As a manager of Messier Ltd Galileo is unable to satisfy any of the above conditions.

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