什么？澳门考生2020年ACCA考试不知道看什么书？那么下面的教材宝典你必须收藏

发布时间：2020-01-09

新年伊始，步入2020年，离3月份的ACCA考试越来越近了，相信感兴趣的小伙伴都已经报了名，但51题库考试学习网听说有很多小伙伴们不知道复习应该看什么书，手足无措，不知道该怎么复习。不用担心这个问题，51题库考试学习网会逐一为大家解答困惑：

大家都知道教材是考试复习的基础，跟其他考试一样，考ACCA也是如此，几乎每个ACCA的小伙伴都会买教材，但是并不是每一个小伙伴都会把教材读懂读透。习题固然要练，但是教材才是考试的出题来源，因此小伙伴有必要在练题之前先确保自己已经熟练掌握教材的内容了。希望对大家有所帮助！

在这里51题库考试学习网建议大家可以利用的教材有BPP教材和FTC教材，两者的差别在于BPP教材是全球ACCA使用最多的版本，而FTC版是ACCA官方版本教材，在全球使用也比较多。相对于BPP教材，FTC这套教材的优点是简洁，基本上每门课教材都比BPP版薄，但是FTC对F4阶段的ACCA备考并不是那么适用，其难度较之BPP版有所加大，所用单词也要复杂一些。因此BPP教材的优点也就是相当于FTC来说英语单词较为基础，容易被初学者吸收。同时对于最新FTC版有些地方讲解不是很细致，单凭它参加考试有一定难度

目前这两种都较适合中国ACCA考生，如何选择的关键就在于考生自己，英语基础强一点的，学习效率高的考生就可以选择FTC可能效果好一些；反之，如果是英语相对薄弱一点的，学习能力一般的考生，就可以选择基础的BPP教材。其实，没有万能的学习方法，适合自己的学习方法那才是最好的复习方法，可以借鉴但不提倡照搬。

需要注意的是，每一年ACCA的14门课都会更新他们的TEXT BOOK和练习册。而这两本书，练习册往往被很多小伙伴重视，却偏偏忽视TEXT BOOK。很多的同学复习的时候喜欢记要点，而不愿意花时间读原汁原味的原版书籍。其实这是一个很不好的习惯，既不利于我们准确地把握知识点，也影响了我们专业英语能力的提高。

51题库考试学习网建议各位小伙伴在考试的三个月前，一定要用心看TEXT BOOK。先用一到两个月把书认真地读一遍，再上课、做题直到考前冲刺。考完试后不要着急把书丢在一边拿，大家可以把自己喜欢的章节保留下来，便于以后进一步学习或闲暇时看看读读。当然，千万不要忘记关注ACCA官网的更新，及时下载学习资料。

以上就是报考ACCA的具体规则和流程，想要了解更多2020年ACCA的相关资讯，欢迎加入关注51题库考试学习网，51题库考试学习网将不定时更新你想了解的咨询~

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。

5 Jones and Cousin, a public quoted company, operate in twenty seven different countries and earn revenue and incur

costs in several currencies. The group develops, manufactures and markets products in the medical sector. The growth

of the group has been achieved by investment and acquisition. It is organised into three global business units which

manage their sales in international markets, and take full responsibility for strategy and business performance. Only

five per cent of the business is in the country of incorporation. Competition in the sector is quite fierce.

The group competes across a wide range of geographic and product markets and encourages its subsidiaries to

enhance local communities by reinvestment of profits in local educational projects. The group’s share of revenue in a

market sector is often determined by government policy. The markets contain a number of different competitors

including specialised and large international corporations. At present the group is awaiting regulatory approval for a

range of new products to grow its market share. The group lodges its patents for products and enters into legal

proceedings where necessary to protect patents. The products are sourced from a wide range of suppliers, who, once

approved both from a qualitative and ethical perspective, are generally given a long term contract for the supply of

goods. Obsolete products are disposed of with concern for the environment and the health of its customers, with

reusable materials normally being used. The industry is highly regulated in terms of medical and environmental laws

and regulations. The products normally carry a low health risk.

The Group has developed a set of corporate and social responsibility principles during the period which is the

responsibility of the Board of Directors. The Managing Director manages the risks arising from corporate and social

responsibility issues. The group wishes to retain and attract employees and follows policies which ensure equal

opportunity for all the employees. Employees are informed of management policies, and regularly receive in-house

training.

The Group enters into contracts for fixed rate currency swaps and uses floating to fixed rate interest rate swaps. The

cash flow effects of these swaps match the cash flows on the underlying financial instruments. All financial

instruments are accounted for as cash flow hedges. A significant amount of trading activity is denominated in the

Dinar and the Euro. The dollar is its functional currency.

Required:

(a) Describe the principles behind the Management Commentary discussing whether the commentary should be

mandatory or whether directors should be free to use their judgement as to what should be included in such

a commentary. (13 marks)

正确答案：
(a) The purpose of the Management Commentary (MC) is to present a balanced and comprehensive analysis of the development
position and performance of the entity in the year. Additionally, it deals with the main trends and factors behind the
development, position and performance of the entity during the financial year and those factors which are likely to affect the
entity in the future. The MC should enable users to assess the strategies adopted by the entity and the potential success of
those strategies. The key principles are as follows:
– The MC should be seen through the eyes of the directors and should focus on those matters relevant to the members of
the company.
– The review should look forward, identifying trends and factors relevant to the assessment of the current and future
performance of the entity.
– The MC should supplement and complement the financial statements so as to improve disclosure by providing additional
financial and non-financial information.
– The review should be comprehensive, understandable, reliable, relevant and represent faithfully the underlying strategies
and trends.
– Both good and bad aspects of the position of the entity should be discussed in a balanced and neutral way.
– The MC should be comparable over time, and the information should be supportable and consistent with the financial
statements to which it relates.
The increase in transparency and accountability improves the links between strategy, performance and risk, and the
evaluation of directors, and how they are paid.
A mandatory MC would make it easier for companies to judge the content of the reports and the necessary standard of
reporting, and would mean that the reports may be more robust and comparable. If the MC is not mandatory then this could
lead to uncertainty, risks of non compliance and possible mis-information being shown in the review. Directors may adopt a
policy of stating the minimum amount of disclosure which will frustrate the significant benefits to be gained from using
financial reporting as a strategic communication tool. ‘Necessity to report’ decisions will become subjective with possible legal
outcomes. The minimalist approach may also prove problematic if directors’ insurers reject claims because of ‘non-disclosure’
of information. Senior executives and the company board will play a more prominent role in deciding upon matters of MC
content than will be the case with mandatory reporting practice. Influential factors driving MC disclosure practice may become
the following rather than the broader issues:
(1) those expected to have short-term financial impact,
(2) whether shareholder decisions may be influenced,
(3) issues of risk management.
However, it can be argued that a mandatory MC could produce stereo-typed reports which would be based on a checklist
approach. Thus innovation in corporate reporting would be stifled. The power of market forces could be enough to ensure
that entities produce relevant and reliable information. Every company is different as are their challenges and risks and in anon-mandatory environment, companies could produce individual MCs to reflect those challenges and risks.

(ii) Assuming that Donald operates through a company, advise Donald on the corporation tax (CT) that

would be payable for the year ended 31 March 2007 if he pays himself a gross salary of ￡31,000, plus

a net dividend of ￡10,000, instead of a gross salary of ￡42,648. (4 marks)

正确答案：

 

(ii) Briefly outline the tax consequences for Henry if the types of protection identified in (i) were to be

provided for him by Happy Home Ltd compared to providing them for himself. You are not required to

discuss the corporation tax (CT) consequences for Happy Home Ltd. (4 marks)

正确答案：
(ii) Provision of protection: company or individual
If any of the policies are taken out and paid for by Henry personally, then there will be no tax relief on the premiums,
but neither will there normally be any tax payable on the proceeds or benefits received.
If Happy Home Ltd were to pay the premiums on a policy taken out by Henry, and of which he was the direct beneficiary,
then this will constitute a benefit, on the grounds that the company will have satisfied a personal liability of Henry’s.
Accordingly, income tax and Class 1A national insurance contributions will be payable on the benefit.
If, however, Happy Home Ltd were to decide to offer protection benefits to their employees on a group basis (and not
just to Henry), then it would be possible to avoid a charge under the benefits rules and/or obtain a lower rate of premium
under a collective policy. For example:
– A death in service benefit of up to four times remuneration can be provided as part of an approved pension scheme.
No benefit charge arises on Henry and any lump sum will be paid tax free. This could be considered a substitute
for a term assurance policy.
– If a group permanent health insurance policy were taken out, no benefit charge would arise on Henry, but any
benefits payable under the policy would be paid to Happy Home Ltd in the first instance. When subsequently paid
on to Henry, such payments would be treated as arising from his employment and subject to PAYE and national
insurance as for normal salary payments.
– If a group critical illness policy were taken out, again no benefit charge would arise on Henry, but in this case also,
any benefits received by Henry directly from Happy Home Ltd as a result of the payments under the policy would
be considered as derived from his employment and subject to income tax and national insurance. Such a charge
to tax and national insurance would however be avoided if these payments were made in terms of a trust.

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