台湾考生注意：2020年ACCA国际会计师考试报名时间！

发布时间：2020-01-10

想要报考2020年ACCA考试的考生要抓紧时间报名了哦！51题库考试学习网帮助大家汇总了ACCA官网上发布的2020年所有报名时间的内容，看看你还有多少备考的时间呢？温馨提示大家，ACCA考试前两个周会发布准考证打印通道，因此建议大家注意相关打印准考证的时间哟，提前打印和准备相关考试材料，以防出现不必要的麻烦导致未能参加考试。

2020年3月ACCA考试报名时间报名周期  

提前报名截止  2019年11月11日

常规报名截止  2020年1月27日

后期报名截止  2020年2月3日

 2020年6月ACCA考试报名时间报名周期 

提前报名截止  2020年2月10日

常规报名截止  2020年4月27日

后期报名截止  2020年5月4日

 2020年9月ACCA考试报名时间报名周期 

提前报名截止  2020年5月11日

常规报名截止:  2020年7月27日

后期报名截止  2020年8月3日

 2020年12月ACCA考试报名时间报名周期  

提前报名截止  2020年8月10日

常规报名截止  2020年10月26日

后期报名截止  2020年11月2日

最后，告诉一个大家省钱的小妙招，ACCA考试出具了相关规定，就是报名费用的多少与考生时间的前后是有关系的，意思是你在提前报名阶段报名的考试报名费用就是最便宜的。相反，你在后期报名阶段报名的话，费用也就越高。所以，51题库考试学习网建议各位考生谨慎考虑自己是否需要考取ACCA证书，一旦决定下来了就尽快报名。

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) The use of the trading loss of Tethys Ltd for the year ending 31 December 2008; (6 marks)

正确答案：
(ii) Tethys Ltd – Use of trading loss
– The two companies will not be in a group relief group as Saturn Ltd will not own 75% of Tethys Ltd.
– For a consortium to exist, 75% of the ordinary share capital of Tethys Ltd must be held by companies which each
hold at least 5%. Accordingly, Tethys Ltd will be a consortium company if the balance of its share capital is owned
by Clangers Ltd but not if it is owned by Edith Clanger.
– If Tethys Ltd qualifies as a consortium company: 65% of its trading losses in the period from 1 August 2008 to
31 December 2008 can be surrendered to Saturn Ltd, i.e. ￡21,667 (￡80,000 x 5/12 x 65%).
– If Tethys Ltd does not qualify as a consortium company: none of its loss can be surrendered to Saturn Ltd.
– The acquisition of 65% of Tethys Ltd is a change in ownership of the company. If there is a major change in the
nature or conduct of the trade of Tethys Ltd within three years of 1 August 2008, the loss arising prior to that date
cannot be carried forward for relief in the future.
Further information required:
– Ownership of the balance of the share capital of Tethys Ltd.

4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 marks)

正确答案：
(a) The working capital cycle illustrates the changing make-up of working capital in the course of the trading operations of a
business:
1 Purchases are made on credit and the goods go into inventory.
2 Inventory is sold and converted into receivables
3 Credit customers pay their accounts
4 Cash is used to pay suppliers.

The IOA Division is also considering whether to undertake an investment in the West of the country (the West Project).

An initial cash outlay investment of ￡12 million will be required and a net cash inflow amounting to ￡5 million is

expected to arise in each of the four years of the life of the project.

The activities involved in the West project will cause the local river to become polluted and discoloured due to the

discharge of waste substances from mining operations.

It is estimated that at the end of year four a cash outlay of ￡2 million would be required to restore the river to its

original colour. This would also clear 90% of the pollution caused as a result of the mining activities of the IOA

Division.

The remaining 10% of the pollution caused as a result of the mining activities of the IOA Division could be cleared

up by a further cash outlay of ￡2 million.

(c) Evaluate the West project and, stating your reasons, comment on whether the board of directors of NCL plc

should spend the further ￡2 million in order to eliminate the remaining 10% of pollution. (6 marks)

(Ignore Taxation).

正确答案：

(c) The net present value of the West project is dependent upon the level of environmental expenditure that will be incurred by
Division IOA at the conclusion of the project. The potential NPV of the West project can be calculated using a discount rate
of 12% per annum which assumes that the West project has similar characteristics to the North, East and South projects.
Net cash inflows for each of years 1–4 = ￡5 million
Cumulative discount factor at 12% per annum = 3·037
Therefore the present value of cashflows is ￡5 million x 3·037 = ￡15,185 million and the net cash flow after the initial
outlay of ￡12 million is ￡3,185,000.
There is now the strategic consideration regarding whether to spend ￡2 million which will restore the river to its original colour
and also clear 90% of the pollution caused as a result of the mining activities of the IOA Division, or to incur expenditure of
a further ￡2 million which will completely redress any damage done to the environment by the activities of the IOA Division.

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