交完ACCA考试报名费用，还可以修改考试科目吗？

发布时间：2020-03-07

ACCA考试费用较高，并且考试科目较多。因此，一些注册时间较短的新学员，往往会选择每次多报几科。但是，部分学员报名考试后感觉自己备考效果不好，又想在修改考试科目，但是对于如何修改并不清楚。鉴于此，51题库考试学习网在下面为大家带来有关2020年ACCA考试免试申请的相关信息，以供参考。

修改考试科目，需要在ACCA账务里面完成：

首先，登录到你的myacca账户进入”Exam Entry”页面中点击”View/Amend Exam Entry”进入报考更改页面。

其次，进入页面后点击”Amend Exam Entry”进行考试报名更改。

然后，更改报考的页面中会出现初始报名的页面如需删减考试科目请将科目的“√”去除；考生如果是想要增加科目，请直接在需报考的科目后打勾。

最后，更改考试报名后会显示出哪门科目被取消哪门科目已报考成功相应的费用也会在此页面中进行调整和更改。多退少补。点击“Proceed to payment”进入支付页面进行付费。付费指引如同初始报名的指引。付费成功后，就完成了科目修改。

以上就是关于ACCA考试科目修改的相关情况。51题库考试学习网提醒：修改科目后，多出的考试费会退还到ACCA账户当中，而不是银行卡中，请各位考生注意。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。

(ii) Comment briefly on how divisional managers might respond to the results achieved and ONE potential

problem that might be experienced by Our Timbers Ltd. (2 marks)

正确答案：

6 Assume today’s date is 16 April 2005.

Henry, aged 48, is the managing director of Happy Home Ltd, an unquoted UK company specialising in interior

design. He is wealthy in his own right and is married to Helen, who is 45 years old. They have two children – Stephen,

who is 19, and Sally who is 17.

As part of his salary, Henry was given 3,000 shares in Happy Home Ltd with an option to acquire a further 10,000

shares. The options were granted on 15 July 2003, shortly after the company started trading, and were not part of

an approved share option scheme. The free shares were given to Henry on the same day.

The exercise price of the share options was set at the then market value of ￡1·00 per share. The options are not

capable of being exercised after 10 years from the date of grant. The company has been successful, and the current

value of the shares is now ￡14·00 per share. Another shareholder has offered to buy the shares at their market value,

so Henry exercised his share options on 14 April 2005 and will sell the shares next week, on 20 April 2005.

With the company growing in size, Henry wishes to recruit high quality staff, but the company lacks the funds to pay

them in cash. Henry believes that giving new employees the chance to buy shares in the company would help recruit

staff, as they could share in the growth in value of Happy Home Ltd. Henry has heard that there is a particular share

scheme that is suitable for small, fast growing companies. He would like to obtain further information on how such

a scheme would work.

Henry has accumulated substantial assets over the years. The family house is owned jointly with Helen, and is worth

￡650,000. Henry has a ￡250,000 mortgage on the house. In addition, Henry has liquid assets worth ￡340,000

and Helen has shares in quoted companies currently worth ￡125,000. Henry has no forms of insurance, and believes

he should make sure that his wealth and family are protected. He is keen to find out what options he should be

considering.

Required:

(a) (i) State how the gift of the 3,000 shares in Happy Home Ltd was taxed. (1 mark)

正确答案：
(a) (i) Gift of shares
Shares, which are given free or sold at less than market value, are charged to income tax on the difference between the
market value and the amount paid (if any) for the shares. Henry was given 3,000 shares with a market value of ￡1 at
the time of gift, so he was assessed to income tax on ￡3,000, in the tax year 2003/04.

(b) (i) State FOUR reasons why payback period is widely used by organisations in the capital investment

appraisal process. (2 marks)

正确答案：
(b) (i) Payback period is widely used by organisations in the capital investment appraisal process due to the following reasons:
– It is easy to calculate and understand
– There is a lack of understanding of more sophisticated techniques which take into consideration the time value of
money
– Payback may be expedient for organisations who need to recover their capital outlay quickly due to the fact that
they are experiencing liquidity problems
– Payback is appropriate for smaller investments which do not warrant the use of more sophisticated techniques
– Payback reduces uncertainty by focusing on nearer and therefore more certain cash flows.

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