小白必看ACCA考试报名注册相关内容

发布时间：2021-01-22

很多第一次备考ACCA考试的考生都存在不知道如何注册考试报名的情况，接下来就和51题库考试学习网一起去了解下吧!

报名规则：

1.申请参加ACCA考试者，必须先注册成为ACCA学员。

2.学员必须按考试大纲设置的先后次序报考，即应用知识模块，应用技能模块，战略专业模块。同一个模块里的课程可以选择任意顺序报考，但建议在同一个模块中也按照课程顺序报考。

3.基础阶段的应用知识模块考试时间为两小时，基础阶段的应用技能模块和战略专业阶段的所有课程考试时间为三小时，及格成绩为50分(百分制)。从2016年起，ACCA实行4个考季，即学员可选择在3、6、9、12月考季在当地考点进行考试。学员每年最多可报考8门不相同的科目。

请注意：中国大陆地区自2018年3月考季开始取消PM-FM的笔试。

4.基础阶段9门考试不设时限;专业阶段考试年限为7年，从通过第一门战略专业阶段考试之日算起。

5.考试的报名时间不同，考试资费标准就不同(该优惠政策仅限网上报名)。较早报名考试，费用会相对较少。报考时间分为提前报名时段，常规报名时段和后期报名时段。

在提交个人信息，完成注册ACCA的步骤后，还需要等待ACCA官方对信息的审核。那么，多久才能审核通过?如何查询官方对自己注册信息的审核进度?

(1) 提交注册后会通过电子邮件收到一份账号、密码的确认邮件，随后学生即可通过My ACCA Account 查询注册进度

(2) 线上完成全部注册的时间约4周

在完成首次考试注册报名后，不能立刻下载准考证，一般考试前2-3 周在MyACCA下载准考证。下载准考证后，请检查考试科目和地点是否有出入，有问题请及时联系ACCA Connect。

ACCA要多久才能考出来?

首先，ACCA的学习不是一蹴而就的。只要付出的复习时间足够，理论上每个人都能顺利通过ACCA全科考试。在备考的过程中执行力非常重要，为什么有的考生能一年连过十科，而有的考生却陷入了拉锯战，就是因为他们的执行力存在差别。当然如果有相应的免考机会比如CPA、会计学士学位等可以免考部分科目，更能缩短通过考试的时间。

以上就是51题库考试学习网给大家分享的全部内容，希望能够帮到大家!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。

(ii) Comment on the figures in the statement prepared in (a)(i) above. (4 marks)

正确答案：
(ii) The statement of product profitability shows that CTC is forecast to achieve a profit of $2·185 million in 2008 giving a
profit:sales ratio of 11·9%. However, the forecast profit in 2009 is only $22,000 which would give a profit:sales ratio
of just 0·19%! Total sales volume in 2008 is 390,000 units which represent 97·5% utilisation of total annual capacity.
In stark contrast, the total sales volume in 2009 is forecast to be 240,000 units which represents 60% utilisation of
total annual capacity and shows the expected rapid decline in sales volumes of Bruno and Kong products. The rapid
decline in the sales of these two products is only offset to a relatively small extent by increased sales volume from the
Leo product. It is vital that a new product or products with healthy contribution to sales ratios are introduced.
Management should also undertake cost/benefit analyses in order to assess the potential of extending the life of Bruno
and Kong products.

(ii) How existing standards could be modified to meet the needs of SMEs. (6 marks

正确答案：
(ii) The development of IFRSs for SMEs as a modification of existing IFRSs
Most SMEs have a narrower range of users than listed entities. The main groups of users are likely to be the owners,
suppliers and lenders. In deciding upon the modifications to make to IFRS, the needs of the users will need to be taken
into account as well as the costs and other burdens imposed upon SMEs by the IFRS. There will have to be a relaxation
of some of the measurement and recognition criteria in IFRS in order to achieve the reduction in the costs and the
burdens. Some disclosure requirements, such as segmental reports and earnings per share, are intended to meet the
needs of listed entities, or to assist users in making forecasts of the future. Users of financial statements of SMEs often
do not make such kinds of forecasts. Thus these disclosures may not be relevant to SMEs, and a review of all of the
disclosure requirements in IFRS will be required to assess their appropriateness for SMEs.
The difficulty is determining which information is relevant to SMEs without making the information disclosed
meaningless or too narrow/restricted. It may mean that measurement requirements of a complex nature may have to be
omitted.
There are, however, rational grounds for justifying different treatments because of the different nature of the entities and
the existence of established practices at the time of the issue of an IFRS.

2 Alpha Division, which is part of the Delta Group, is considering an investment opportunity to which the following

estimated information relates:

(1) An initial investment of $45m in equipment at the beginning of year 1 will be depreciated on a straight-line basis

over a three-year period with a nil residual value at the end of year 3.

(2) Net operating cash inflows in each of years 1 to 3 will be $12·5m, $18·5m and $27m respectively.

(3) The management accountant of Alpha Division has estimated that the NPV of the investment would be

$1·937m using a cost of capital of 10%.

(4) A bonus scheme which is based on short-term performance evaluation is in operation in all divisions within the

Delta Group.

Required:

(a) (i) Calculate the residual income of the proposed investment and comment briefly (using ONLY the above

information) on the values obtained in reconciling the short-term and long-term decision views likely to

be adopted by divisional management regarding the viability of the proposed investment. (6 marks)

正确答案：

 

(c) (i) Explain the inheritance tax (IHT) implications and benefits of Alvaro Pelorus varying the terms of his

father’s will such that part of Ray Pelorus’s estate is left to Vito and Sophie. State the date by which a

deed of variation would need to be made in order for it to be valid; (3 marks)

正确答案：
(c) (i) Variation of Ray’s will
The variation by Alvaro of Ray’s will, such that assets are left to Vito and Sophie, will not be regarded as a gift by Alvaro.
Instead, provided the deed states that it is intended to be effective for IHT purposes, it will be as if Ray had left the assets
to the children in his will.
This strategy, known as skipping a generation, will have no effect on the IHT due on Ray’s death but will reduce the
assets owned by Alvaro and thus his potential UK IHT liability. A deed of variation is more tax efficient than Alvaro
making gifts to the children as such gifts would be PETs and IHT may be due if Alvaro were to die within seven years.
The deed of variation must be entered into by 31 January 2009, i.e. within two years of the date of Ray’s death.

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