看看有你所在的宁夏有上榜吗——ACCA中国考点分布城市

发布时间：2020-01-08

还有两个多月的时间就又要迎来新的一季ACCA考试了。备考的ACCAer们准备的怎么样了呢？虽然现在看似时间还算充足，但除去周末和春节假日，给大家复习的时间其实已经不算太多了。因此，51题库考试学习网建议有参加3月份考试的ACCAer们现在开始可以着手准备啦！什么？你竟然不知道考试地点在哪里？不用担心，51题库考试学习网会为大家解决这个问题，快来看看离家近不近呢？由于目前2020年3月份的ACCA考试地点暂未公布，大家可以参考一下往年的考试地址，根据考试时间和地点提前做好相应的安排，避免考试迟到：

北京考点

I998北京广播电视大学

 海淀区大钟寺东路5号北京广播电视大学4号教学楼（北三环大钟寺古钟博物馆往北500米）

I837首都经济贸易大学红庙校区

北京朝阳门外红庙金台里2号4号教学楼

I866北京市教育考试指导中心

北京市安定门外外馆东街23号

河北考点

I769保定

河北省保定市恒祥北大街3188号河北金融学院东门教学楼C区1楼071051

上海考点

I987上海东北

上海开放大学（主校区），国顺路288号

I997上海西南

好望角大饭店，肇嘉浜路500号；青松城大酒店，肇嘉浜路777号

I844上海浦东

上海海事大学（东明路校区），东明路1336号

I849松江

上海市松江区文翔路1900号上海对外贸易学院松江校区

长沙考点地址：

I900长沙考点

 湖南大众传媒职业技术学院南院，湖南省长沙市新建西路77号湖南大众传媒职业技术学院新教学楼

重庆考点

I893重庆

具体地址目前待定，届时会在您的准考证中直接显示

成都考点

I803成都市人才培训中心(成都市人事考试中心)，四川省成都市中南大街56号，

I803四川大学出国留学人员培训部，四川省成都市科华北路(川大西门)

以上就是关于ACCA考试的部分考点地址，希望对你备考ACCA的你有所帮助。最后，51题库考试学习网祝福ACCAer们旗开得胜，相信自己，加油~

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 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：

 

16 Which of the following events between the balance sheet date and the date the financial statements are

authorised for issue must be adjusted in the financial statements?

1 Declaration of equity dividends.

2 Decline in market value of investments.

3 The announcement of changes in tax rates.

4 The announcement of a major restructuring.

A 1

A 1 only

B 2 and 4

C 3 only

D None of them

正确答案：D

(b) Explain the need for a first time group auditor to analyse the group structure. (5 marks)

正确答案：
(b) Need to analyse the group structure
A certain amount of analysis of the group structure will be undertaken before an auditor accepts the role of group auditor,
particularly if the auditor is not directly responsible for the whole group.
An analysis of the group structure is necessary to:
■ ensure that particular attention is given to the more unusual aspects of corporate structures (e.g. partnership
arrangements that may be a joint venture, components in tax havens, shell companies and horizontal groups);
■ arrange access to information relating to all ‘significant’ components (i.e. those representing 20% or more of group
assets, liabilities, cash flows, profit or revenue), on a timely basis;
■ identify the applicable financial reporting framework for each component and any local statutory reporting requirements;
■ plan work to deal with different accounting frameworks/policies applied throughout the group and differences between
International Auditing Standards (ISAs) and national standards;
■ integrate the group audit process effectively with local statutory audit requirements;
■ identify related parties and effectively audit the completeness of disclosures in the group accounts in accordance with
IAS 24 Related Party Disclosures.
Any doubts about the group structure will need to be clarified against publicly available information as soon as possible to
ensure an effective audit of the relevant components (i.e. subsidiaries, associates and joint ventures). The auditor can then
plan the level of assurance required on each component well in advance of the year end.
Having established thoroughly the group structure from the outset the auditor will then need only to update the structure for
changes year-on-year.

(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be

financially viable, assuming that all other data remain unchanged. (4 marks)

正确答案：

 

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