acca考试可以退考吗？

发布时间：2021-03-12

acca考试可以退考吗？

最佳答案

可以退考的，在正常报考日期截止日前，学员都可以进入myACCA的账户里去修改考试信息，包括退考、更改考场、更改考试科目以及增加报考科目等。退考后，之前缴纳的ACCA考试费用，退考后，会返回到你的ACCA账户里，可以用来缴年费和下次考试，但是不能返回到你的银行卡。
即使退考成功了，学员必须按考试大纲设置的先后次序报考，即知识课程，技能课程，核心课程和选修课程。

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。

5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft financial statements for the

year ended 31 December 2004.

The following material matters are under discussion:

(a) During the year the company has begun selling a product with a one-year warranty under which manufacturing

defects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)

Required:

Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which

justifies your answer in each case.

NOTE: The mark allocation is shown against each of the three matters

正确答案：
(a) The correct treatment is to provide for the best estimate of the costs likely to be incurred under the warranty, as required by
IAS37 Provisions, contingent liabilities and contingent assets.

A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

Which of the following statements is correct?

A.The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

B.There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

C.The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

D.The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

正确答案：D

Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

(ii) Division C is considering a decision to lower its selling price to customers external to the group to $95

per kilogram. If implemented, this decision is expected to increase sales to external customers to

70,000 kilograms.

Required:

For BOTH the current selling price of CC of $105 per kilogram and the proposed selling price of $95

per kilogram, prepare a detailed analysis of revenue, costs and net profits of BAG.

Note: in addition, comment on other considerations that should be taken into account before this selling

price change is implemented. (6 marks)

正确答案：

 

(ii) Calculate the chargeable gain arising as a consequence of Jan accepting Jumper’s offer. (4 marks)

正确答案：

 

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