什么？天津市考生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。

(ii) The sales director has suggested to Damian, that to encourage the salesmen to accept the new arrangement,

the company should increase the value of the accessories of their own choice that can be fitted to the low

emission cars.

State, giving reasons, whether or not Damian should implement the sales director’s suggestion.

(2 marks)

正确答案：
(ii) Damian should not agree to the sales director’s suggestion. The salesmen will each make a significant annual income
tax saving under the proposal, whereas the company will also be offset (at least partly) by the reduction in the dealer’s
bulk discount. Further, 100% first year allowance tax incentive for low emission cars is not guaranteed beyond 31 March
2008, and it is unlikely that any change in policy with regards to the provision of additional accessories will, once
implemented, be easily reversible.

(b) Criticise the internal control and internal audit arrangements at Gluck and Goodman as described in the case

scenario. (10 marks)

正确答案：
(b) Criticisms
The audit committee is chaired by an executive director. One of the most important roles of an audit committee is to review
and monitor internal controls. An executive director is not an independent person and so having Mr Chester as chairman
undermines the purpose of the committee as far as its role in governance is concerned.
Mr Chester, the audit committee chairman, considers only financial controls to be important and undermines the purpose of
the committee as far as its role in governance is concerned. There is no recognition of other risks and there is a belief that
management accounting can provide all necessary information. This viewpoint fails to recognise the importance of other
control mechanisms such as technical and operational controls.
Mr Hardanger’s performance was trusted without supporting evidence because of his reputation as a good manager. An audit
committee must be blind to reputation and treat all parts of the business equally. All functions can be subject to monitor and
review without ‘fear or favour’ and the complexity of the production facility makes it an obvious subject of frequent attention.
The audit committee does not enjoy the full support of the non-executive chairman, Mr Allejandra. On the contrary in fact,
he is sceptical about its value. In most situations, the audit committee reports to the chairman and so it is very important
that the chairman protects the audit committee from criticism from executive colleagues, which is unlikely given the situation
at Gluck and Goodman.
There is no internal auditor to report to the committee and hence no flow of information upon which to make control decisions.
Internal auditors are the operational ‘arms’ of an audit committee and without them, the audit committee will have little or no
relevant data upon which to monitor and review control systems in the company.
The ineffectiveness of the internal audit could increase the cost of the external audit. If external auditors view internal controls
as weak they would be likely to require increased attention to audit trails, etc. that would, in turn, increase cost.

1 Stuart is a self-employed business consultant aged 58. He is married to Rebecca, aged 55. They have one child,

Sam, who is aged 24 and single.

In November 2005 Stuart sold a house in Plymouth for ￡422,100. Stuart had inherited the house on the death of

his mother on 1 May 1994 when it had a probate value of ￡185,000. The subsequent pattern of occupation was as

follows:

1 May 1994 to 28 February 1995 occupied by Stuart and Rebecca as main residence

1 March 1995 to 31 December 1998 unoccupied

1 January 1999 to 31 March 2001 let out (unfurnished)

1 April 2001 to 30 November 2001 occupied by Stuart and Rebecca

1 December 2001 to 30 November 2005 used occasionally as second home

Both Stuart and Rebecca had lived in London from March 1995 onwards. On 1 March 2001 Stuart and Rebecca

bought a house in London in their joint names. On 1 January 2002 they elected for their London house to be their

principal private residence with effect from that date, up until that point the Plymouth property had been their principal

private residence.

No other capital disposals were made by Stuart in the tax year 2005/06. He has ￡29,500 of capital losses brought

forward from previous years.

Stuart intends to invest the gross sale proceeds from the sale of the Plymouth house, and is considering two

investment options, both of which he believes will provide equal risk and returns. These are as follows:

(1) acquiring shares in Omikron plc; or

(2) acquiring further shares in Omega plc.

Notes:

1. Omikron plc is a listed UK trading company, with 50,250,000 shares in issue. Its shares currently trade at 42p

per share.

2. Stuart and Rebecca helped start up the company, which was then Omega Ltd. The company was formed on

1 June 1990, when they each bought 24,000 shares for ￡1 per share. The company became listed on 1 May

1997. On this date their holding was subdivided, with each of them receiving 100 shares in Omega plc for each

share held in Omega Ltd. The issued share capital of Omega plc is currently 10,000,000 shares. The share price

is quoted at 208p – 216p with marked bargains at 207p, 211p, and 215p.

Stuart and Rebecca’s assets (following the sale of the Plymouth house but before any investment of the proceeds) are

as follows:

Assets Stuart Rebecca

￡ ￡

Family house in London 450,000 450,000

Cash from property sale 422,100 –

Cash deposits 165,000 165,000

Portfolio of quoted investments – 250,000

Shares in Omega plc see above see above

Life insurance policy note 1 note 1

Note:

1. The life insurance policy will pay out a sum of ￡200,000 on the death of the first spouse to die.

Stuart has recently been diagnosed with a serious illness. He is expected to live for another two or three years only.

He is concerned about the possible inheritance tax that will arise on his death. Both he and Rebecca have wills whose

terms transfer all assets to the surviving spouse. Rebecca is in good health.

Neither Stuart nor Rebecca has made any previous chargeable lifetime transfers for the purposes of inheritance tax.

Required:

(a) Calculate the taxable capital gain on the sale of the Plymouth house in November 2005 (9 marks)

正确答案：

 

Note that the last 36 months count as deemed occupation, as the house was Stuart’s principal private residence (PPR)
at some point during his period of ownership.
The first 36 months of the period from 1 March 1995 to 31 March 2001 qualifies as a deemed occupation period as
Stuart and Rebecca returned to occupy the property on 1 April 2001. The remainder of the period will be treated as a
period of absence, although letting relief is available for part of the period (see below).
The exempt element of the gain is the proportion during which the property was occupied, real or deemed. This is
￡138,665 (90/139 x ￡214,160).
(2) The chargeable gain is restricted for the period that the property was let out. This is restricted to the lowest of the
following:
(i) the gain attributable to the letting period (27/139 x 214,160) = ￡41,599
(ii) ￡40,000
(iii) the total exempt PPR gain = ￡138,665
i.e. ￡40,000.
(3) The taper relief is effectively wasted, having restricted losses b/f to preserve the annual exemption.

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