2020年山东省ACCA考试准考证打印时间考前两周

发布时间：2020-09-04

山东省的小伙伴请注意了！2020年12月份的ACCA考试时间已经确定了，那么，大家知道ACCA考试的准考证打印时间是在什么时候吗？51题库考试学习网为大家带来了考试相关内容，让我们一起来看看吧！

2020年ACCA考试准考证打印时间：

在考前两周，可以登陆MYACCA里打印准考证。因邮寄的准考证收到时间较晚，建议提前打印好准考证，仔细核对报考科目和考试地点有无错误。

2020年ACCA考试准考证打印步骤如下：

（1）ACCA考试学员需登录www.accaglobal.com。

（2）点击MYACCA后输入自己的学员号和密码进入。

（3）点击左侧栏里EXAM ENTRY&RESULTS进入。

（4）点击EXAM ATTENDANCE DOCKET生成页面打印即可。

请仔细阅读准考证上EXAMINATION REGULATIONS和EXAMINATION GUIDELINES，务必严格遵守。                               

考试注意事项：

1.要明确考试的具体时间和地点。尽量提前(至少半小时)到达考场，以避免出现意外时(如临时更换考试教室)造成的紧张。尤其对于首次参加考试或在不熟悉城市参加考试的学员，在考试之前务必将考点具体位置落实。

2.带齐考试所需文具(铅笔若干支，其中一支用于涂圈；墨水笔；直尺；橡皮；计算器(不允许带有编程功能的)等)及证件(学员注册卡或身份证)。

3.选题。进入考场后，要确认封面上的答题要求。通读试题，一般应在5分钟内确定题目。确定后别忘了在答卷的封面上标明所选的题目编号。选题时主要看最后问的问题，看是否是自己比较熟悉的内容。 一般选择问题长的题，因为这些题目信息提示多，不容易跑题。尽量选择小题多的题，因为答对每一步都会得分，根据自己专长选择以计算为主还是以论述为主的题目。论述题对分析的深度和广度要求较高，不易答全，但答题时间容易控制，阅读时可以在试题上做标记，但不要在上面答题，切忌一道题答到一半，再换题的情况。

4.开始考试后，合理分配考试时间。留出读题和最后浏览试卷的时间。考试过程中注意时间，不要在某一题上超时。每一道题的所有部分都尽力回答，因为每一个小点都可能给分。

5.切忌紧张。如果在某一题陷入困境，可以先做下面的题目。等再回去做时，思路可能会开阔起来。

6.答题。充分简洁地说明自己的观点，尽量把每一个观点都列上，但不要花太多时间阐述。 要做到卷面整洁、格式明了、重点突出、逻辑清晰。要点之间留一些空间以利于补充，重要部分可以用下划线。在答题纸上注明考题编号，不必重复写出问题。 尽量按照Revision的Past Paper的标准答案格式和步骤答题，尽量在有限的时间里答完所有题目。重要的计算过程要求列出公式，计算过程和公式都能得分，计算过程要列写清楚。答卷纸不够时，可以提前向监考老师索要。

以上就是今天分享的全部内容了，各位小伙伴根据自己的情况进行查阅，希望本文对各位有所帮助，预祝各位取得满意的成绩，如需了解更多相关内容，请关注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。

3 You are the manager responsible for the audit of Albreda Co, a limited liability company, and its subsidiaries. The

group mainly operates a chain of national restaurants and provides vending and other catering services to corporate

clients. All restaurants offer ‘eat-in’, ‘take-away’ and ‘home delivery’ services. The draft consolidated financial

statements for the year ended 30 September 2005 show revenue of $42·2 million (2004 – $41·8 million), profit

before taxation of $1·8 million (2004 – $2·2 million) and total assets of $30·7 million (2004 – $23·4 million).

The following issues arising during the final audit have been noted on a schedule of points for your attention:

(a) In September 2005 the management board announced plans to cease offering ‘home delivery’ services from the

end of the month. These sales amounted to $0·6 million for the year to 30 September 2005 (2004 – $0·8

million). A provision of $0·2 million has been made as at 30 September 2005 for the compensation of redundant

employees (mainly drivers). Delivery vehicles have been classified as non-current assets held for sale as at 30

September 2005 and measured at fair value less costs to sell, $0·8 million (carrying amount,

$0·5 million). (8 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended

30 September 2005.

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

正确答案：

3 ALBREDA CO

(a) Cessation of ‘home delivery’ service
(i) Matters
■ $0·6 million represents 1·4% of reported revenue (prior year 1·9%) and is therefore material.
Tutorial note: However, it is clearly not of such significance that it should raise any doubts whatsoever regarding
the going concern assumption. (On the contrary, as revenue from this service has declined since last year.)
■ The home delivery service is not a component of Albreda and its cessation does not classify as a discontinued
operation (IFRS 5 ‘Non-current Assets Held for Sale and Discontinued Operations’).
? It is not a cash-generating unit because home delivery revenues are not independent of other revenues
generated by the restaurant kitchens.
? 1·4% of revenue is not a ‘major line of business’.
? Home delivery does not cover a separate geographical area (but many areas around the numerous
restaurants).
■ The redundancy provision of $0·2 million represents 11·1% of profit before tax (10% before allowing for the
provision) and is therefore material. However, it represents only 0·6% of total assets and is therefore immaterial
to the balance sheet.
■ As the provision is a liability it should have been tested primarily for understatement (completeness).
■ The delivery vehicles should be classified as held for sale if their carrying amount will be recovered principally
through a sale transaction rather than through continuing use. For this to be the case the following IFRS 5 criteria
must be met:
? the vehicles must be available for immediate sale in their present condition; and
? their sale must be highly probable.
Tutorial note: Highly probable = management commitment to a plan + initiation of plan to locate buyer(s) +
active marketing + completion expected in a year.
■ However, even if the classification as held for sale is appropriate the measurement basis is incorrect.
■ Non-current assets classified as held for sale should be carried at the lower of carrying amount and fair value less
costs to sell.
■ It is incorrect that the vehicles are being measured at fair value less costs to sell which is $0·3 million in excess
of the carrying amount. This amounts to a revaluation. Wherever the credit entry is (equity or income statement)
it should be reversed. $0·3 million represents just less than 1% of assets (16·7% of profit if the credit is to the
income statement).
■ Comparison of fair value less costs to sell against carrying amount should have been made on an item by item
basis (and not on their totals).
(ii) Audit evidence
■ Copy of board minute documenting management’s decision to cease home deliveries (and any press
releases/internal memoranda to staff).
■ An analysis of revenue (e.g. extracted from management accounts) showing the amount attributed to home delivery
sales.
■ Redundancy terms for drivers as set out in their contracts of employment.
■ A ‘proof in total’ for the reasonableness/completeness of the redundancy provision (e.g. number of drivers × sum
of years employed × payment per year of service).
■ A schedule of depreciated cost of delivery vehicles extracted from the non-current asset register.
■ Checking of fair values on a sample basis to second hand market prices (as published/advertised in used vehicle
guides).
■ After-date net sale proceeds from sale of vehicles and comparison of proceeds against estimated fair values.
■ Physical inspection of condition of unsold vehicles.
■ Separate disclosure of the held for sale assets on the face of the balance sheet or in the notes.
■ Assets classified as held for sale (and other disposals) shown in the reconciliation of carrying amount at the
beginning and end of the period.
■ Additional descriptions in the notes of:
? the non-current assets; and
? the facts and circumstances leading to the sale/disposal (i.e. cessation of home delivery service).

(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting a

coupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.

The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsure

as to how to treat this offer in the financial statements for the year ended 31 May 2006.

(5 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

正确答案：
(iv) Car accessories
An obligation should not be recognised for the coupons and no provision created under IAS37 ‘Provisions, Contingent
Liabilities and Contingent Assets’. A provision should only be recognised where there is an obligating event. There has to be
a present obligation (legal or constructive), the probability of an outflow of resources and the ability to make a reliable estimate
of the amount of the obligation. These conditions do not seem to have been met. Until the vehicle is purchased the
accessories cannot be obtained. That is the point at which the present obligation arises, the outflow of resources occurs and
an estimate of the amount of the obligation can be made. When the car is purchased, the accessories become part of the
cost of the sale. The revenue recognised will be the amount received from the customer (the sales price). The revenue will
not be grossed up to include the value of the accessories.

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：

 

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