四川省2020年ACCA国际会计师报名入口及报名流程~

发布时间：2020-01-09

各位“资深”ACCAer们，提醒一下大家，目前正处于2020年3月份ACCA考试的常规报名阶段，没有报名的同学请抓紧时间报名哦~ 什么？作为“资深”ACCAer的你竟然忘记了ACCA报名的流程是什么样的？那么接下来，51题库考试学习网将告诉大家关于ACCA考试报名流程的具体操作步骤，萌新建议收藏哦~

第一步：登录ACCA官方网站：https://www.accaglobal.com/africa/en.html，点击myACCA（在这里温馨提示大家，因为ACCA称之为国际注册会计师，因此报名的流程是全英文的）

第二步：输入你的ACCA账号和密码，点击SIGN in to Myacca

第三步：在左侧导航栏中找到“EXAM ENTRY”，点击进入

第四步：点击 Book your exams now

第五步：点击 Add an exam

第六部（这个步骤相对比较复杂，各位同学们注意哟！）：分别选择地点、时间、报考科目

第七步：在下图红色画圈处点击方框处打钩，之后点击Proceed to Payment支付考试费用

最后一步：有VISA双币卡的同学可以用VISA卡支付，没有VISA卡的同学可以使用支付宝支付（Alipay）

“资深”ACCAer们看完上面的科目报名缴费流程，是不是回忆起来了呀？“新手”ACCAer们是否对报名缴费流程有了一定的了解呢？51题库考试学习网在这里想告诉大家：毕竟报考ACCA考试的费用不算一个小数目，请同学们报考时谨慎考虑，一旦报名的那一刻就一定要坚持下来，学习的路程注定是孤独的，要坚定自己的内心，持之以恒地学习下去，加油，同学们~

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。

(iii) Can audit teams cross sell services to their clients? (4 marks)

Required:

For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should

be available to manage them to an acceptable level.

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

正确答案：
(iii) Cross selling services
The practice of cross selling is intended to give incentives to members of audit teams to concentrate their efforts on the
selling of non-audit services to audit clients.
It is not inappropriate for an audit firm to cross sell or for members of the audit team to recognise on an ongoing basis
the need of a client to have non audit services. However it should not be an aim of the audit team member to seek out
such opportunities.
Boleyn should have policies and procedures to ensure that, in relation to each audit client:
■ the objectives of the members of the audit team do not include selling of non-audit services to the audit client;
■ the criteria for evaluating the performance of members of the audit team do not include success in selling nonaudit
services to the audit client;
■ no specific element of remuneration of a member of the audit team and no decision concerning promotion within
the audit firm is based on his or her success in selling non-audit services to the audit client; and
■ the ethics partner being available for consultation when needed.
Therefore objectives such as the following are inappropriate:
■ to meet a quota of opportunities;
■ to specifically make time to discuss with clients which non-audit services they should consider;
■ to develop identified selling opportunities.
An audit engagement partner’s performance should be judged on the quality and integrity of the audit only. There are
no restrictions on normal partnership profit-sharing arrangements.

(c) mandatory continuing professional development (CPD) requirements. (5 marks)

正确答案：

(c) Continuing Professional Development (CPD)
CPD is defined5 as ‘the continuous maintenance, development and enhancement of the professional and personal knowledge
and skills which members of ACCA require throughout their working lives’.
All professional accountants need to maintain their competence and develop new skills to be effective in their current and
future employment. CPD helps keep accountants in practice employable and maintains their reputation with employers,
clients and the public. It also helps maintain the accounting profession’s reputation for producing and supporting high calibre
individuals. Therefore, CPD is something which professional accountants should take personal responsibility for, and be doing
as part of their everyday work.

Mandatory CPD for active members of IFAC member bodies (such as ACCA) was introduced with effect from 1 January 2005
onwards. ACCA has introduced CPD as a requirement for all active members, subject to the phasing-in dates (and waivers).
Tutorial note: IFAC issued International Education Standard (IES) 7, which requires the introduction of CPD for all active
members of IFAC member bodies.
ACCA practising certificate and insolvency licence holders are still required to participate in technical CPD training. All other
members will also be asked to state on their annual CPD return that they maintain competence in professional ethics.
The scheme is being introduced in phases:
■ phase 1 (2005) – members admitted since 1 January 2001, and all practising certificate and insolvency licence
holders;
■ phase 2 (2006) – members admitted between 1 January 1995 and 31 December 2000;
■ phase 3 (2007) – all remaining members.
Tutorial note: However, ACCA encouraged all members to adopt the scheme from 1 January 2005.
Affiliates join the CPD scheme on 1 January following their date of admittance to membership.
There are two routes to participation in ACCA’s CPD scheme:
(1) the unit scheme route (40 units approximate to 40 hours required each year); and
(2) the approved CPD employer route (i.e. where employers are recognised as effectively providing ACCA members with
CPD).
Tutorial note: Alternatively, if an ACCA member is also a member of another IFAC accounting body and that CPD scheme
is compliant with IFAC’s CPD IES 7, they may choose to follow that body’ s route.

On 1 April 2009 Pandar purchased 80% of the equity shares in Salva. The acquisition was through a share exchange of three shares in Pandar for every five shares in Salva. The market prices of Pandar’s and Salva’s shares at 1 April

2009 were $6 per share and $3.20 respectively.

On the same date Pandar acquired 40% of the equity shares in Ambra paying $2 per share.

The summarised income statements for the three companies for the year ended 30 September 2009 are:

The following information is relevant:

(i) The fair values of the net assets of Salva at the date of acquisition were equal to their carrying amounts with the exception of an item of plant which had a carrying amount of $12 million and a fair value of $17 million. This plant had a remaining life of five years (straight-line depreciation) at the date of acquisition of Salva. All depreciation is charged to cost of sales.

In addition Salva owns the registration of a popular internet domain name. The registration, which had a

negligible cost, has a five year remaining life (at the date of acquisition); however, it is renewable indefinitely at a nominal cost. At the date of acquisition the domain name was valued by a specialist company at $20 million.

The fair values of the plant and the domain name have not been reflected in Salva’s financial statements.

No fair value adjustments were required on the acquisition of the investment in Ambra.

(ii) Immediately after its acquisition of Salva, Pandar invested $50 million in an 8% loan note from Salva. All interest accruing to 30 September 2009 had been accounted for by both companies. Salva also has other loans in issue at 30 September 2009.

(iii) Pandar has credited the whole of the dividend it received from Salva to investment income.

(iv) After the acquisition, Pandar sold goods to Salva for $15 million on which Pandar made a gross profit of 20%. Salva had one third of these goods still in its inventory at 30 September 2009. There are no intra-group current account balances at 30 September 2009.

(v) The non-controlling interest in Salva is to be valued at its (full) fair value at the date of acquisition. For this

purpose Salva’s share price at that date can be taken to be indicative of the fair value of the shareholding of the non-controlling interest.

(vi) The goodwill of Salva has not suffered any impairment; however, due to its losses, the value of Pandar’s

investment in Ambra has been impaired by $3 million at 30 September 2009.

(vii) All items in the above income statements are deemed to accrue evenly over the year unless otherwise indicated.

Required:

(a) (i) Calculate the goodwill arising on the acquisition of Salva at 1 April 2009; (6 marks)

(ii) Calculate the carrying amount of the investment in Ambra to be included within the consolidated

statement of financial position as at 30 September 2009. (3 marks)

(b) Prepare the consolidated income statement for the Pandar Group for the year ended 30 September 2009.(16 marks)

正确答案：

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