北京2022ACCA考试报名时间及注意事项

发布时间：2022-02-22

各位北京地区的小伙伴们，你们了解2022年ACCA考试的报名时间吗？接下来就和51题库考试学习网一起去了解下ACCA考试报名截止时间的相关分享。

2022年6月ACCA所有报名时间如下：

常规报名截止时间：2022年02月08日--2022年05月02日

后期报名截止时间：2022年05月09日

ACCA考试报名条件如下所示：

1)凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员;

2)教育部认可的高等院校在校生，顺利完成大一的课程考试，即可报名成为ACCA的正式学员;

3)未符合1、2项报名资格的16周岁以上的申请者，也可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成基础商业会计(FAB)、基础管理会计(FMA)、基础财务会计(FFA)3门课程，并完成ACCA基础职业模块，可获得ACCA商业会计师资格证书(Diploma in Accounting ａｎｄ　Business)，资格证书后可豁免ACCAF1-F3三门课程的考试，直接进入技能课程的考试。

注册报名ACCA所需材料如下所示：

(一)在校学生所需准备的ACCA注册材料

1. 中英文在校证明(原件)

2. 中英文成绩单(可复印加盖所在学校或学校教务部门公章)

3. 中英文个人身份证件或护照(复印件加盖所在学校或学校教务部门公章)

4. 2寸彩色护照用证件照一张

5. 用于支付注册费用的国际双币信用卡或国际汇票(推荐使用Visa)

(二)非在校学生所需准备的注册资料(符合学历要求)

1. 中英文个人身份证件或护照(复印件加盖第三方章)

2. 中英文学历证明(复印件加盖第三方章)

3. 2寸彩色护照用证件照一张

4. 用于支付注册费用的国际双币信用卡或国际汇票(推荐使用Visa)

(三)非在校学生所需准备的注册资料(不符合学历要求-FIA形式)

1. 中英文个人身份证件或护照(复印件加盖第三方章)

2. 2寸彩色护照用证件照一张

3. 用于支付注册费用的国际双币信用卡或国际汇票(推荐使用Visa)

以上就是51题库考试学习网为北京地区考生分享的ACCA考试报名的相关信息，希望能够帮到大家!后续请大家继续关注51题库考试学习网，我们将分享更多的考试资讯给广大考生!

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) Seymour offers health-related information services through a wholly-owned subsidiary, Aragon Co. Goodwill of

$1·8 million recognised on the purchase of Aragon in October 2004 is not amortised but included at cost in the

consolidated balance sheet. At 30 September 2006 Seymour’s investment in Aragon is shown at cost,

$4·5 million, in its separate financial statements.

Aragon’s draft financial statements for the year ended 30 September 2006 show a loss before taxation of

$0·6 million (2005 – $0·5 million loss) and total assets of $4·9 million (2005 – $5·7 million). The notes to

Aragon’s financial statements disclose that they have been prepared on a going concern basis that assumes that

Seymour will continue to provide financial support. (7 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 Seymour Co for the year ended

30 September 2006.

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

正确答案：
(b) Goodwill
(i) Matters
■ Cost of goodwill, $1·8 million, represents 3·4% consolidated total assets and is therefore material.
Tutorial note: Any assessments of materiality of goodwill against amounts in Aragon’s financial statements are
meaningless since goodwill only exists in the consolidated financial statements of Seymour.
■ It is correct that the goodwill is not being amortised (IFRS 3 Business Combinations). However, it should be tested
at least annually for impairment, by management.
■ Aragon has incurred losses amounting to $1·1 million since it was acquired (two years ago). The write-off of this
amount against goodwill in the consolidated financial statements would be material (being 61% cost of goodwill,
8·3% PBT and 2·1% total assets).
■ The cost of the investment ($4·5 million) in Seymour’s separate financial statements will also be material and
should be tested for impairment.
■ The fair value of net assets acquired was only $2·7 million ($4·5 million less $1·8 million). Therefore the fair
value less costs to sell of Aragon on other than a going concern basis will be less than the carrying amount of the
investment (i.e. the investment is impaired by at least the amount of goodwill recognised on acquisition).
■ In assessing recoverable amount, value in use (rather than fair value less costs to sell) is only relevant if the going
concern assumption is appropriate for Aragon.
■ Supporting Aragon financially may result in Seymour being exposed to actual and/or contingent liabilities that
should be provided for/disclosed in Seymour’s financial statements in accordance with IAS 37 Provisions,
Contingent Liabilities and Contingent Assets.
(ii) Audit evidence
■ Carrying values of cost of investment and goodwill arising on acquisition to prior year audit working papers and
financial statements.
■ A copy of Aragon’s draft financial statements for the year ended 30 September 2006 showing loss for year.
■ Management’s impairment test of Seymour’s investment in Aragon and of the goodwill arising on consolidation at
30 September 2006. That is a comparison of the present value of the future cash flows expected to be generated
by Aragon (a cash-generating unit) compared with the cost of the investment (in Seymour’s separate financial
statements).
■ Results of any impairment tests on Aragon’s assets extracted from Aragon’s working paper files.
■ Analytical procedures on future cash flows to confirm their reasonableness (e.g. by comparison with cash flows for
the last two years).
■ Bank report for audit purposes for any guarantees supporting Aragon’s loan facilities.
■ A copy of Seymour’s ‘comfort letter’ confirming continuing financial support of Aragon for the foreseeable future.

Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.

Which of the following accounting treatments correctly applies the principle of faithful representation?

A.Reporting a transaction based on its legal status rather than its economic substance

B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group

C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)

D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance

正确答案：D

The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.

(b) Determine whether your decision in (a) would change if you were to use each of the Maximin and Minimax

regret decision criteria.

Your answer should be supported by relevant workings. (6 marks)

正确答案：

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