ACCA考试各阶段证书获取办法

发布时间：2020-02-29

由于ACCA考试费用较高，且考试难度较大， ACCA官方会在考生在通过ACCA各阶段考试之后颁发相应的证书，以鼓励考生继续报考。下面，51题库考试学习网在下面为大家带来ACCA考试个阶段对应证书获取方式的相关信息，以供参考。

首先是商业会计证书。当学员完成Knowledge部分——

Accounting in Business,Management Accounting,Financial

Accounting这三门考试，并通过基础阶段道德测试，就能够获得商业会计证书。注意，申请免试的小伙伴是无法获得此证书的。

其次是高级商业会计证书。当学员完成Skill部分——

LW,PM,TX,FR,AA,FM六门考试，并且完成道德测试模块，就能够获得高级商业会计证书。同样的，如果上述科目免试，也无法获得此证书。
然后是牛津布鲁克斯大学学士学位。考完ACCA前9门可申请英国牛津布鲁克斯大学应用会计学学士学位。准备申请学位的考生，需要提前提交英语成绩证明，以及一篇英文论文，通过后即可获得此学位。如果是免试，也是无法申请学位的。

接着是牛津布鲁克斯大学硕士学位。13门全部通过以后将有机会申请牛津布鲁克斯大学MBA硕士学位。在申请时，除了需要通过考试之外，还需要去英国学习答辩，论文答辩通过即可获得硕士学位。 硕士学位获取难度不低，因此有兴趣的小伙伴要提前做好准备。

最后是大多数考生的目标：ACCA会员证书。通过13门考试，即可获得ACCA准会员证书。在完成相应的要求，并累计三年工作经验，即可申请转为正式ACCA member。即ACCA会员。

以上就是关于ACCA考试合格证书的相关情况。51题库考试学习网提醒：想要获取ACCA考试各阶段所对应的证书不能免试科目，因此小伙伴们要按部就班的去参加考试哦。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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。

(c) Discuss the factors that might influence whether the initial bid is likely to be accepted by the shareholders of Wragger plc.

正确答案：

(c) The type of payment might influence the success of the bid. Paxis is proposing a share for share exchange which offers a continuation in ownership of the entity, albeit as part of the successful bidder. However, relative share prices will change during the period of the bid, and the owner of shares in the potential victim company will not know the precise postacquisition value of the bid. An alternative might be cash payments which provides a known, precise sum, and might be favoured for this reason. However, in some countries payment in cash might lead to an immediate capital gains tax liability for the investor.

The effective price offered would of course be a major influence. Paxis would need to offer a premium over the existing share price, but the size of the premium that would be acceptable is unknown. Informal discussions with major shareholders of Wragger might assist in determining this (subject to such discussions being permitted by the regulatory authorities).

12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company paid $38,000 for

insurance for the year to 30 September 2005.

What figures should appear for insurance in the company’s financial statements for the year ended 30 June

2005?

Income statement Balance sheet

A $27,200 Prepayment $19,000

B $39,300 Prepayment $9,500

C $36,700 Prepayment $9,500

D $55,700 Prepayment $9,500

正确答案：C

(iii) The extent to which Amy will be subject to income tax in the UK on her earnings in respect of duties

performed for Cutlass Inc and the travel costs paid for by that company. (5 marks)

Appropriateness of format and presentation of the report and the effectiveness with which its advice is

communicated. (2 marks)

Note:

You should assume that the income tax rates and allowances for the tax year 2006/07 and the corporation tax

rates and allowances for the financial year 2006 apply throughout this questio

正确答案：
(iii) Amy’s UK income tax position
Amy will remain UK resident and ordinarily resident as she is not leaving the UK permanently or for a complete tax year
under a full time contract of employment. Accordingly, she will continue to be subject to UK tax on her worldwide income
including her earnings in respect of the duties she performs for Cutlass Inc. The earnings from these duties will also be
taxable in Sharpenia as the income arises in that country.
The double tax treaty between the UK and Sharpenia will either exempt the employment income in one of the two
countries or give double tax relief for the tax paid in Sharpenia. The double tax relief will be the lower of the UK tax and
the Sharpenian tax on the income from Cutlass Inc.
Amy will not be subject to UK income tax on the expenses borne by Cutlass Inc in respect of her flights to and from
Sharpenia provided her journeys are wholly and exclusively for the purposes of performing her duties in Sharpenia.
The amounts paid by Cutlass Inc in respect of Amy’s family travelling to Sharpenia will be subject to UK income tax as
Amy will not be absent from the UK for a continuous period of at least 60 days.

(b) (i) Compute the corporation tax liability of Speak Write Ltd for its first trading period on the assumption

that the IR 35 legislation applies to all of its income. (2 marks)

正确答案：

 

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