2020年甘肃ACCA考试准考证打印时间考前两周

发布时间：2020-08-15

2020年甘肃ACCA考试准考证打印时间大家知道吗？下面51题库考试学习网就带领大家一起来了解了解甘肃ACCA考试准考证打印相关内容，感兴趣的小伙伴赶紧来围观吧。

ACCA考试准考证打印步骤：

(1)ACCA考试学员需登陆www.accaglobal.com

(2)点击MYACCA后登入您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。ACCA考试学员请仔细核对的考试地点，仔细看准考证上的地址，以免走错考场。

考生特别注意：

在考前两周，可以登陆MYACCA里打印准考证(准考证是学员考试必带的证明，请重视;打印准考证数量须和考试科数相同)。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。

考试注意事项：

1.考前必带证件：身份证、准考证。

考试科目必须与准考证一致，考试中心编号必须与准考证一致,不可以在准考证上乱涂乱写。考场中的每一个桌子上都标有编号，必须确认自己的桌子编号与准考证上的编号相同，如果参加了多科考试，必须注意每一科考试的考场桌子编号的变化，如果没有坐在正确编号的桌子上考试，那么答题册将被宣告无效。

2.考试必备文具：黑色圆珠笔、小尺、铅笔、橡皮、计算器(单功能)、手表等(笔试)。

3.请考试学员尽量提前半小时到场(开考后一个小时后不允许进入考场)。

4.进入考场请仔细听考官所讲的考试规则，以免在考试中出现问题。在监考官宣布考试开始前，请勿打开试卷。请确认所发试卷是否正确。每位学员将会收到：试卷、答题本、机读卡、坐标纸(若有画图题)，若有任何问题，请举手示意监考官。

5.规定ACCA考试学员进入考场后，必须把通讯设备及所携带的资料、书包等一并放置在监考官指定的位置并按照准考证上标明的考场及座位号就座。请注意不能携带手机到座位上，即使已经关机也不行。

6.考试正式开始前，必须用黑色圆珠笔填写答题册前面的具体信息：

学员ID和名字

桌子编号

考场编号

考试科目编号和版本

在考试结束前，必须在答题册封皮及答题页上方辨明已答题目的题号。

考生必须确认考试中所有答题册中的详细信息都填写完毕，考试结束后都不会再有多余时间填写以上信息。

以上是关于2020年甘肃ACCA考试准考证打印相关内容，小伙伴们都清楚了吗？如果想要了解更多关于ACCA 的资讯，敬请关注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。

(b) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he had

hoped, and he made a trading loss of ￡8,000 in the year to 31 March 2007. However, trading is now improving,

and Donald has sufficient orders to ensure that the business will make profits of at least ￡30,000 in the year to

31 March 2008.

In order to raise funds to support his business over the last 15 months, Donald has sold a painting which was

given to him on the death of his grandmother in January 1998. The probate value of the painting was ￡3,200,

and Donald sold it for ￡8,084 (after deduction of 6% commission costs) in November 2006.

He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of ￡8,775 (after

indexation of ￡249 and taper relief of ￡975).

Required:

(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)

正确答案：

 

(c) Acting as an external consultant to Semer, discuss the validity of the proposed strategy to increase gearing, and explain whether or not the estimates produced in (b) above are likely to be accurate. (10 marks)

正确答案：

(c) Report on the proposed adjustment of gearing through the repurchase of ordinary shares
The effect of capital structure on the value of a company is not fully understood.
Increasing the proportion of debt in the capital structure may reduce the overall cost of capital due to the interest on debt being a tax allowable expense. Even if a company is in a non-tax paying position, mixing additional low cost debt with relatively expensive equity might reduce the weighted average cost of capital. In such circumstances the proposed strategy to increase gearing would have some validity. However, increasing gearing can also bring problems. Risk to investors, and therefore the required returns on equity and debt, will increase as gearing increases. Very high levels of gearing might lead to
direct and indirect bankruptcy costs, with a detrimental effect on cash flow and corporate value. Any benefits from increasing the proportion of debt in the capital structure will be to some extent offset as a result of increased risk with high gearing.
The revised estimates of the effect on the cost of capital and value of Semer are not likely to be accurate. Reasons for this include:
(i) The company will not be able to repurchase the necessary shares at their current market value. Approximately ￡240 million value of equity would need to be repurchased, or more than one third of the existing market value of equity.
As repurchases take place it is likely that the share price will significantly increase.
(ii) The cost of debt is unlikely to remain constant. As more debt is issued lenders will demand a higher interest rate to compensate for the extra risk resulting from higher gearing levels. The cost of equity will also increase with higher gearing. These effects will increase the weighted average cost of capital to a higher level than that estimated.
(iii) The precise market values of debt and equity after the repurchase are unknown, and again will reflect the market attitude
to the new risk of the higher gearing.
The value of the company is likely to be much lower than that estimated, as the weighted average cost of capital is likely to be underestimated.

(c) The inheritance tax payable by Adam in respect of the gift from his aunt. (4 marks)

Additional marks will be awarded for the appropriateness of the format and presentation of the memorandum and

the effectiveness with which the information is communicated. (2 marks)

Note: you should assume that the tax rates and allowances for the tax year 2006/07 will continue to apply for the

foreseeable future.

正确答案：
(c) Inheritance tax payable by Adam
The gift by AS’s aunt was a potentially exempt transfer. No tax will be due if she lives until 1 June 2014 (seven years after
the date of the gift).
The maximum possible liability, on the assumption that there are no annual exemptions or nil band available, is ￡35,216
(￡88,040 x 40%). This will only arise if AS’s aunt dies before 1 June 2010.
The maximum liability will be reduced by taper relief of 20% for every full year after 31 May 2010 for which AS’s aunt lives.
The liability will also be reduced if the chargeable transfers made by the aunt in the seven years prior to 1 June 2007 are
less than ￡285,000 or if the annual exemption for 2006/07 and/or 2007/08 is/are available.

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