acca新手报名常见问题指导

发布时间：2021-05-14

近期有不少小伙伴报名了ACCA,报名过程中也遇到了不少问题，下面51题库考试学习网就为大家分享一下常见的几种问题，一起来看看吧。

一些小伙伴们在报名acca考试之后，会有这样的疑问：什么情况下代表我的注册申请发送成功了?什么时候又代表注册通过审核了呢?

acca的注册在缴费成功后数分钟内会收到一封确认邮件，包含您的ID信息及如何设置密码等信息。在接收到此邮件后就代表您的申请已经成功提交，如果资料无误，acca会在10个工作日内确认审核结果，会收到另外一封注册成功的邮件通知。

如果在注册过程中或者登陆MY acca后出现error 怎么处理?

注册过程中或登录过程中出现ERROR( not authorized 或者 don’t have permission等)一般是由于IT故障引起的。遇到这种情况，请马上截图并发送邮件报告acca全球客服 students@accaglobal.com或info@accaglobal.com处理。请注意用注册邮箱发送邮件，否则会影响处理进度。

缴费划款成功后系统仍旧提示缴费或者注册费隔数日后被退回怎么办?

由于acca的款项是英国总部接收(国际汇款)，所以即使付款方成功划款，也不代表接收方百分之百会收到。如果出现划款后仍旧提示缴费或者没有收到确认邮件，说明您的付款并没有被acca成功接收，这时需要您将付款凭证截图发送至acca全球客服 students@accaglobal.com或info@accaglobal.com，要求查找款项，继续处理注册申请。总部如果查找到款项会手动入账，继续处理注册申请。如遭遇网路故障，退款会在2-3周内原路返还。逾期未返还者，可准备好付款凭证联系当地代表处协调处理。如果注册数日后收到退款，说明之前的支付没有被成功接收，登陆后重新支付即可。

如果我在注册成功后发现个人信息有误或想更新个人信息如何操作?

可以用注册邮箱发邮件至acca全球客服 students@accaglobal.com或info@accaglobal.com要求更新个人信息。如果是姓名，性别，生日信息填写错误，需要提供身份证及盖章翻译件或护照扫描页要求更新。如果注册时邮箱写错了无法接收邮件，请用正确的注册邮箱发送邮件至全球客服，标注ID, 姓名的全拼，生日等信息以便总部核实身份后帮助您更新邮箱。

以上就是51题库考试学习网给大家带来的全部内容，希望能够帮到大家!后续请大家持续关注51题库考试学习网，51题库考试学习网将会为大家持续更新最新、最热的考试资讯

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。

(b) Advise the management of SCC Ltd of THREE strategies that should be considered in order to improve the

future performance of SCC Ltd. (6 marks)

正确答案：
(b) The four quadrants of the Boston-growth share matrix summarise expected profits and resultant cash flows and recommends
an outline strategy to follow which rather simplistically may be summarised as invest in stars, scrutinise the problem children,
milk the cows and divest the dogs.
Value Chain Analysis
It is vital that the management of SCC Ltd undertake a value chain analysis of each of its divisions in order to identify and
eliminate all non-value added activities, thereby improving profitability and cash flow without necessarily increasing turnover
or market share.
Divestment of the Footwear division
Serious consideration should be given to the divestment of the Footwear division. This will enable resources to be redirected
to divisions categorised as problem children i.e. the Industrial and Children’s divisions.
Support the Stars
As far as the Fashion division is concerned, it is obviously in a growth market and currently performing well. It is vital, given
the forecast performance of the other subsidiaries that the management of SCC Ltd do not concentrate on the poor performers
to the detriment of its only star.

5 Gagarin wishes to persuade a number of wealthy individuals who are business contacts to invest in his company,

Vostok Ltd. He also requires advice on the recoverability of input tax relating to the purchase of new premises.

The following information has been obtained from a meeting with Gagarin.

Vostok Ltd:

– An unquoted UK resident company.

– Gagarin owns 100% of the company’s ordinary share capital.

– Has 18 employees.

– Provides computer based services to commercial companies.

– Requires additional funds to finance its expansion.

Funds required by Vostok Ltd:

– Vostok Ltd needs to raise ￡420,000.

– Vostok Ltd will issue 20,000 shares at ￡21 per share on 31 August 2008.

– The new shareholder(s) will own 40% of the company.

– Part of the money raised will contribute towards the purchase of new premises for use by Vostok Ltd.

Gagarin’s initial thoughts:

– The minimum investment will be 5,000 shares and payment will be made in full on subscription.

– Gagarin has a number of wealthy business contacts who may be interested in investing.

– Gagarin has heard that it may be possible to obtain tax relief for up to 60% of the investment via the enterprise

investment scheme.

Wealthy business contacts:

– Are all UK resident higher rate taxpayers.

– May wish to borrow the funds to invest in Vostok Ltd if there is a tax incentive to do so.

New premises:

– Will cost ￡446,500 including value added tax (VAT).

– Will be used in connection with all aspects of Vostok Ltd’s business.

– Will be sold for ￡600,000 plus VAT in six years time.

– Vostok Ltd will waive the VAT exemption on the sale of the building.

The VAT position of Vostok Ltd:

– In the year ending 31 March 2009, 28% of Vostok Ltd’s supplies will be exempt for the purposes of VAT.

– This percentage is expected to reduce over the next few years.

– Irrecoverable input tax due to the company’s partially exempt status exceeds the de minimis limits.

Required:

(a) Prepare notes for Gagarin to use when speaking to potential investors. The notes should include:

(i) The tax incentives immediately available in respect of the amount invested in shares issued in

accordance with the enterprise investment scheme; (5 marks)

正确答案：
(a) (i) The tax incentives immediately available
Income tax
– The investor’s income tax liability for 2008/09 will be reduced by 20% of the amount subscribed for the shares.
– Up to half of the amount invested can be treated as if paid in 2007/08 rather than 2008/09. This is subject to a
maximum carryback of ￡50,000.
This ability to carryback relief to the previous year is useful where the investor’s income in 2008/09 is insufficient
to absorb all of the relief available.
Tutorial note
There would be no change to the income tax liability of 2007/08 where an amount is treated as if paid in that year.
This ensures that such a claim does not affect payments on account under the self assessment system. Instead, the
tax refund due is calculated by reference to 2007/08 but is deducted from the next payment of tax due from the
taxpayer or is repaid to the taxpayer.
Capital gains tax deferral
– For every ￡1 invested in Vostok Ltd, an investor can defer ￡1 of capital gain and thus, potentially, 40 pence of
capital gains tax.
– The gain deferred can be in respect of the disposal of any asset.
– The shares must be subscribed for within the four year period starting one year prior to the date on which the
disposal giving rise to the gain took place.

(d) Estimate by how much the bid might be increased without the shareholders of Paxis suffering a fall in their expected wealth, and discuss whether or not the directors of Paxis should proceed with the bid. (5 marks)

正确答案：

(d) The current bid values the shares of Wragger at ￡19·07 million, compared to the current market value of ￡15·36 million, a premium of ￡3·71 million. The expected synergy is ￡15,570,000. If these data are accurate the bid could be substantially increased without the shareholders of Paxis suffering a fall in their expected wealth. In theory, the bid could be increased by an additional ￡11,860,000, or 148 pence for each existing Wragger share.
There might also be strategic reasons for undertaking the bid, and the acquisition of Wragger might lead to future options that are not valued by the above analysis.
The proposed acquisition is expected to result in substantial synergy, and to create wealth for the shareholders of both companies. The directors are recommended to proceed with the bid.

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