新手ACCA考试报名指导

发布时间：2022-05-07

近期有不少小伙伴报名了ACCA考试,报名过程中也遇到不少问题，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ERRｏｒnot 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!请持续关注51题库考试学习网，51题库考试学习网将会为大家更新最新、最热的考试相关信息!

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) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:

(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.

You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)

正确答案：

 

(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc as

a holding company and identify any planning actions that can be taken to defer or minimise these tax

costs. (4 marks)

You should 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：
(iii) Bold plc will be making a taxable supply of services, likely to exceed the VAT threshold. It should therefore consider
registering for VAT – either immediately on a voluntary basis, or when its cumulative taxable supplies in the previous
twelve months exceed ￡60,000.
As an alternative, the new group can apply for a group VAT registration. This will simplify its VAT administration as intragroup
transactions are broadly disregarded for VAT purposes, and only one VAT return is required for the group as a
whole.
Stamp duty normally applies at 0·5% on the consideration payable in respect of transactions in shares. However, an
exemption is available in the case of a takeover, reconstruction or amalgamation where there is no real change in
ownership, i.e. the new shareholdings mirror the old shareholdings, and the transaction is for commercial purposes. The
insertion of a new holding company over an existing company, as proposed here, would qualify for this exemption.
There is no VAT on transactions in shares.

A manufacturing company, Man Co, has two divisions: Division L and Division M. Both divisions make a single standardised product. Division L makes component L, which is supplied to both Division M and external customers.

Division M makes product M using one unit of component L and other materials. It then sells the completed

product M to external customers. To date, Division M has always bought component L from Division L.

The following information is available:

Division L charges the same price for component L to both Division M and external customers. However, it does not incur the selling and distribution costs when transferring internally.

Division M has just been approached by a new supplier who has offered to supply it with component L for $37 per unit. Prior to this offer, the cheapest price which Division M could have bought component L for from outside the group was $42 per unit.

It is head office policy to let the divisions operate autonomously without interference at all.

Required:

(a) Calculate the incremental profit/(loss) per component for the group if Division M accepts the new supplier’s

offer and recommend how many components Division L should sell to Division M if group profits are to be

maximised. (3 marks)

(b) Using the quantities calculated in (a) and the current transfer price, calculate the total annual profits of each division and the group as a whole. (6 marks)

(c) Discuss the problems which will arise if the transfer price remains unchanged and advise the divisions on a suitable alternative transfer price for component L. (6 marks)

正确答案：
(a)MaximisinggroupprofitDivisionLhasenoughcapacitytosupplybothDivisionManditsexternalcustomerswithcomponentL.Therefore,incrementalcostofDivisionMbuyingexternallyisasfollows:CostperunitofcomponentLwhenboughtfromexternalsupplier:$37CostperunitforDivisionLofmakingcomponentL:$20.ThereforeincrementalcosttogroupofeachunitofcomponentLbeingboughtinbyDivisionMratherthantransferredinternally:$17($37–20).Fromthegroup’spointofview,themostprofitablecourseofactionisthereforethatall120,000unitsofcomponentLshouldbetransferredinternally.(b)CalculatingtotalgroupprofitTotalgroupprofitswillbeasfollows:DivisionL:Contributionearnedpertransferredcomponent=$40–$20=$20Profitearnedpercomponentsoldexternally=$40–$24=$16(c)ProblemswithcurrenttransferpriceandsuggestedalternativeTheproblemisthatthecurrenttransferpriceof$40perunitisnowtoohigh.Whilstthishasnotbeenaproblembeforesinceexternalsupplierswerecharging$42perunit,itisaproblemnowthatDivisionMhasbeenofferedcomponentLfor$37perunit.IfDivisionMnowactsinitsowninterestsratherthantheinterestsofthegroupasawhole,itwillbuycomponentLfromtheexternalsupplierratherthanfromDivisionL.ThiswillmeanthattheprofitsofthegroupwillfallsubstantiallyandDivisionLwillhavesignificantunusedcapacity.Consequently,DivisionLneedstoreduceitsprice.Thecurrentpricedoesnotreflectthefactthattherearenosellinganddistributioncostsassociatedwithtransferringinternally,i.e.thecostofsellinginternallyis$4lessforDivisionLthansellingexternally.So,itcouldreducethepriceto$36andstillmakethesameprofitonthesesalesasonitsexternalsales.ThiswouldthereforebethesuggestedtransferpricesothatDivisionMisstillsaving$1perunitcomparedtotheexternalprice.Atransferpriceof$37wouldalsopresumablybeacceptabletoDivisionMsincethisisthesameastheexternalsupplierisoffering.

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