速看！2020年9月ACCA考试成绩什么时间公布？

发布时间：2020-03-11

小伙伴们知道2020年9月ACCA考试成绩什么时间公布吗？赶紧来看看吧！

2020年9月ACCA机考和笔考部分的考试成绩将在10月12日公布。

2020年ACCA考试在线查分的步骤为：

1、进入ACCA官网。2、点击My ACCA进行登录。3、输入账号、密码登录后进入主页面，点击Exam status&Results。4、跳转页面后选择View your status report。

51题库考试学习网还给大家带来了ACCA考试注册报名相关的ACCA官方提示：

ACCA注重学员学习的独立性，很多事项是由ACCA英国总部直接与学员联系。为避免由于疏忽造成延误，请学员关注：

1、您在完成网上注册、上传了符合要求的完整材料且在线缴费成功之后，将在三周左右收到英国总部确认注册成功的电子邮件;如果您是采用邮寄的方式递送材料到英国，英国总部的处理时间会相对较长，大概需要六周左右时间才能收到英国的确认邮件。

2、ACCA注册报名没有截止日期。您申请注册成功后，才能根据所处的考试报名时段申请参加ACCA的考试。

3、注册成功后，您就可以凭注册号和密码在全球官方网站上登录MY ACCA，在线进行考试报名、支付考试费用、缴纳年费以及更新联系方式等。

4、收到英国注册成功确认信后，请您完成中文网站首页上方“我的ACCA”的注册，您所在地区所属的代表处工作人员将会在两个工作日内审批通过您的申请。此后，您即可在线报名参加代表处为学员组织的丰富的活动和各类讲座了。

5、考试报名。ACCA总部推荐学员使用双币信用卡在线考试报名。这样您将可以及时确认报名成功并且可以享受提前考试报名时段的优惠价格。如果使用汇票方式交纳考试费用，您需等待收到总部的纸质考试报名表，填写完整的考试报名表及办理汇票后一起邮寄到英国进行考试报名。使用汇票进行考试报名只能申请常规时段的考试报名。

6、准考证。考试报名成功后不能立刻下载准考证，考生一般在5月中旬和11月中旬收到总部邮寄的准考证，收到准考证后，请学员检查考试科目和地点是否与您的选择有出入，有问题请及时通知各代表处或联系英国总部。
以上就是51题库考试学习网带来的ACCA考试的全部内容，最后，51题库考试学习网祝愿大家早日成功上岸！

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) Comment on the matters to be considered in seeking to determine the extent of Indigo Co’s financial loss

resulting from the alleged fraud. (6 marks)

正确答案：
(c) Extent of alleged fraud – Matters to be considered
■ Details reported to police: The managing director may have made some estimate of the possible extent of the fraud in
reporting the chief accountant’s disappearance to the police.
■ The minimum loss (assuming no insurance) would be sales for the three days before he left. If not known (e.g. because
the only record of them was in the cash book) a simple estimate might be 3/20 × total recorded revenue for a typical
month.
■ The pattern of cash bankings extracted from bank statements: A falling trend starting during the year might mark the
time from which the chief accountant began to misappropriate cash.
■ Whether other managers have voiced their suspicions, if any, on the chief accountant’s behaviour. For example, if there
was any marked change in his lifestyle. (what he appeared to spend his money on, the hours he worked, etc).
■ The prior year auditor’s report was unmodified. If this was appropriate the chief accountant’s alleged fraudulent activities
may have only started in the current year.
■ The amount of fidelity insurance cover (i.e. against employees handling cash) that Indigo has taken out to meet any
claim for fraud.
■ The likelihood, if any, of recovering misappropriated amounts. For example, if the chief accountant has assets (e.g. a
house) that can be used to settle Indigo’s claims against him in the event that he is caught/successfully prosecuted.

(b) For this part, assume today’s date is 1 May 2010.

Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,

is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill

believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s

shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the

company could acquire the shares instead.

The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.

Required:

Write a letter to Ben:

(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to

repurchase his 50% holding of ordinary shares, immediately in May 2010; and

(2) advising him of any available planning options that might improve this tax position. Clearly explain any

conditions which must be satisfied and quantify the tax savings which may result.

(13 marks)

Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances

for the tax year 2005/06 apply throughout this question.

正确答案：

(b) [Ben’s address]                                                                                                     [Firm’s address]
Dear Ben                                                                                                                              [Date]
A company purchase of own shares can be subject to capital gains treatment if certain conditions are satisfied. However, one
of these conditions is that the shares in question must have been held for a minimum period of five years. As at 1 May 2010,
your shares in Flower Limited have only been held for four years and ten months. As a result, the capital gains treatment will
not apply.
In the absence of capital gains treatment, the position on a company repurchase of its own shares is that the payment will
be treated as an income distribution (i.e. a dividend) in the hands of the recipient. The distribution element is calculated as
the proceeds received for the shares less the price paid for them. On the basis that the purchase price is ￡500,000, then the
element of distribution will be ￡499,500 (500,000 – 500). This would be taxed as follows:

6 Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,980. The amount due

according to the payables ledger account of Alta in Ordan’s records was only $230.

Comparison of the statement and the ledger account revealed the following differences:

1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.

2 Alta has not allowed for goods returned by Ordan $180.

3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’s

receivables ledger. No such entry has been made in Alta’s records.

What difference remains between the two companies’ records after adjusting for these items?

A $460

B $640

C $6,500

D $100

正确答案：D
3,980 – 270 – 180 – 3,200 = 330 : difference 100

You are the audit manager of Chestnut & Co and are reviewing the key issues identified in the files of two audit clients.

Palm Industries Co (Palm)

Palm’s year end was 31 March 2015 and the draft financial statements show revenue of $28·2 million, receivables of $5·6 million and profit before tax of $4·8 million. The fieldwork stage for this audit has been completed.

A customer of Palm owed an amount of $350,000 at the year end. Testing of receivables in April highlighted that no amounts had been paid to Palm from this customer as they were disputing the quality of certain goods received from Palm. The finance director is confident the issue will be resolved and no allowance for receivables was made with regards to this balance.

Ash Trading Co (Ash)

Ash is a new client of Chestnut & Co, its year end was 31 January 2015 and the firm was only appointed auditors in February 2015, as the previous auditors were suddenly unable to undertake the audit. The fieldwork stage for this audit is currently ongoing.

The inventory count at Ash’s warehouse was undertaken on 31 January 2015 and was overseen by the company’s internal audit department. Neither Chestnut & Co nor the previous auditors attended the count. Detailed inventory records were maintained but it was not possible to undertake another full inventory count subsequent to the year end.

The draft financial statements show a profit before tax of $2·4 million, revenue of $10·1 million and inventory of $510,000.

Required:

For each of the two issues:

(i) Discuss the issue, including an assessment of whether it is material;

(ii) Recommend ONE procedure the audit team should undertake to try to resolve the issue; and

(iii) Describe the impact on the audit report if the issue remains UNRESOLVED.

Notes:

1 The total marks will be split equally between each of the two issues.

2 Audit report extracts are NOT required.

正确答案：

Audit reports

Palm Industries Co (Palm)

(i) A customer of Palm’s owing $350,000 at the year end has not made any post year-end payments as they are disputing the quality of goods received. No allowance for receivables has been made against this balance. As the balance is being disputed, there is a risk of incorrect valuation as some or all of the receivable balance is overstated, as it may not be paid.

This $350,000 receivables balance represents 1·2% (0·35/28·2m) of revenue, 6·3% (0·35/5·6m) of receivables and 7·3% (0·35/4·8m) of profit before tax; hence this is a material issue.

(ii) A procedure to adopt includes:

– Review whether any payments have subsequently been made by this customer since the audit fieldwork was completed.

– Discuss with management whether the issue of quality of goods sold to the customer has been resolved, or whether it is still in dispute.

– Review the latest customer correspondence with regards to an assessment of the likelihood of the customer making payment.

(iii) If management refuses to provide against this receivable, the audit report will need to be modified. As receivables are overstated and the error is material but not pervasive a qualified opinion would be necessary.

A basis for qualified opinion paragraph would be needed and would include an explanation of the material misstatement in relation to the valuation of receivables and the effect on the financial statements. The opinion paragraph would be qualified ‘except for’.

Ash Trading Co (Ash)

(i) Chestnut & Co was only appointed as auditors subsequent to Ash’s year end and hence did not attend the year-end inventory count. Therefore, they have not been able to gather sufficient and appropriate audit evidence with regards to the completeness and existence of inventory.

Inventory is a material amount as it represents 21·3% (0·51/2·4m) of profit before tax and 5% (0·51/10·1m) of revenue; hence this is a material issue.

(ii) A procedure to adopt includes:

– Review the internal audit reports of the inventory count to identify the level of adjustments to the records to assess the reasonableness of relying on the inventory records.

– Undertake a sample check of inventory in the warehouse and compare to the inventory records and then from inventory records to the warehouse, to assess the reasonableness of the inventory records maintained by Ash.

(iii) The auditors will need to modify the audit report as they are unable to obtain sufficient appropriate evidence in relation to inventory which is a material but not pervasive balance. Therefore a qualified opinion will be required.

A basis for qualified opinion paragraph will be required to explain the limitation in relation to the lack of evidence over inventory. The opinion paragraph will be qualified ‘except for’.

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