信息！关于ACCA持证者在上海可以享受什么福利呢？

发布时间：2020-05-20

大家想知道ACCA行业热点吗？那么关于ACCA持证者在上海可以享受什么福利呢？带着这个问题，我们一起来了解下吧！

如果拥有ACCA持证者在上海可以享受居住证加分+现金奖励已办理上海居住证的ACCA持证人。

凭ACCA证书可获得落户30积分，此外，对于想去会计师事务所的ACCA持证人，可根据《上海市注册会计师协会行业人才管理培养办法》获得10,000元奖励。

海交易所研究中心的徐洋在会上指出上交所也鼓励上市公司实行绿色经营模式，并宏观地披露其企业社会责任实施状况。巴斯夫有限公司大中华区管理董事会董事长关志华表示：提高公司环保举措透明度是让各持份者参与的最佳方法之一，从而将计划付诸实践。

英国太古集团可持续发展事务总监林立勤补充道：我们不需要等待政府决定我们的可持续发展计划的议程，而应采取积极主动的积极态度。  

会上其它讲者还包括来自内地及香港的企业代表：CSR Asia、诺维信投资有限公司以及中国石化。  

就如在全球层面上说，如没有更广更深层次的问责模式，可持续发展是无法实现的，而这正体现了会计专业可以配合之处。同时问责模式的实践，需要透明度的广泛，提升和利益相关者的共同参与。

ACCA资源中心可按主题、商业领域、学习方式进行分类检索，帮助您迅速锁定最适合自己的课程。  

还会收到我们定期推送的电子简报CPD Direct，其中介绍了丰富多彩的课程促销活动、关于完成继续教育的各类技巧等。

作为ACCA会员，还可以免费使用大量资源。继续教育合作伙伴也会为您提供大力支持，帮助您拓展知识面、满足您对继续教育的需求。 

对于继续教育申报，ACCA会员需按要求在每年1月1日前，就上一个CPD年度提交一份继续教育申报。

同时，请务必认真记录您在近3年以内的学习进度，并保留相关证据以防ACCA抽查。提交继续教育申报手续简便，您可在完成本年度申报要求后，随时在线提交。

通过多种方式参加ACCA的活动，ACCA全年组织一系列在线讲座，广泛覆盖会员关注的各种话题，包括ACCA战略、理事会工作和重大的行业洞见等。   

好了，此次文章热点内容，看完之后是否触动心理呢？若还想知道更多有关这方面的消息，可通过帮考教育官网进行详细了解。

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) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated interest rate for this

loan was 8 per cent. Interest is payable by Bromwich at the end of each year and the loan is repayable on

30 November 2007. At 30 November 2005, the directors of Ambush have heard that Bromwich is in financial

difficulties and is undergoing a financial reorganisation. The directors feel that it is likely that they will only

receive $100,000 on 30 November 2007 and no future interest payment. Interest for the year ended

30 November 2005 had been received. The financial year end of Ambush is 30 November 2005.

Required:

(i) Outline the requirements of IAS 39 as regards the impairment of financial assets. (6 marks)

正确答案：
(b) (i) IAS 39 requires an entity to assess at each balance sheet date whether there is any objective evidence that financial
assets are impaired and whether the impairment impacts on future cash flows. Objective evidence that financial assets
are impaired includes the significant financial difficulty of the issuer or obligor and whether it becomes probable that the
borrower will enter bankruptcy or other financial reorganisation.
For investments in equity instruments that are classified as available for sale, a significant and prolonged decline in the
fair value below its cost is also objective evidence of impairment.
If any objective evidence of impairment exists, the entity recognises any associated impairment loss in profit or loss.
Only losses that have been incurred from past events can be reported as impairment losses. Therefore, losses expected
from future events, no matter how likely, are not recognised. A loss is incurred only if both of the following two
conditions are met:
(i) there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition
of the asset (a ‘loss event’), and
(ii) the loss event has an impact on the estimated future cash flows of the financial asset or group of financial assets
that can be reliably estimated
The impairment requirements apply to all types of financial assets. The only category of financial asset that is not subject
to testing for impairment is a financial asset held at fair value through profit or loss, since any decline in value for such
assets are recognised immediately in profit or loss.
For loans and receivables and held-to-maturity investments, impaired assets are measured at the present value of the
estimated future cash flows discounted using the original effective interest rate of the financial assets. Any difference
between the carrying amount and the new value of the impaired asset is an impairment loss.
For investments in unquoted equity instruments that cannot be reliably measured at fair value, impaired assets are
measured at the present value of the estimated future cash flows discounted using the current market rate of return for
a similar financial asset. Any difference between the previous carrying amount and the new measurement of theimpaired asset is recognised as an impairment loss in profit or loss.

(d) Player trading

Another proposal is for the club to sell its two valuable players, Aldo and Steel. It is thought that it will receive a

total of $16 million for both players. The players are to be offered for sale at the end of the current football season

on 1 May 2007. (5 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)

正确答案：

(ii) An evaluation of the environmental and sustainability implications of the Giant Dam Project; (8 marks)

正确答案：
(ii) Environmental and sustainability implications of the Giant Dam Project
In our preparation for the bid to act as principal contractor for the Giant Dam Project, we established that there were
two prominent negative implications of the project but these are, in our view, more than offset by two major
environmental positives.
The environmental arguments against the Giant Dam Project both concern the flooding of the valley behind the dam.
Regrettably, it seems that there will be some loss of important habitats. This, in turn, may mean the removal of balanced
environmental conditions for certain animal and plant species. In addition, the flooding of the valley will result in the
loss of productive farmland. This will mean reduced capacity for the host country to grow food and thus support citizens
such as the members of First Nation. From our point of view, as the board of R&M, however, we would remind
shareholders and other observers that the decisions involving the size and positioning of the Giant Dam were taken by
the client, the government. It is R&M’s job, having won the contract as principal contractor, to now carry out the plans,
regardless of our own views.
Happily, however, there are two very powerful environmental arguments in favour of the Giant Dam Project. It will create
a large source of clean energy for economic development that will be sustainable, as it will create no carbon emissions
nor will it consume any non-renewable resources as it does so (compared to, for example, fossil fuels).
At a time when people are becoming very concerned about greenhouse gases produced from conventional power
generation, the Giant Dam Project will contribute to the East Asian country’s internationally agreed carbon reduction
targets. This, in turn, will contribute to the reduction of greenhouse gases in the environment.
It is clear that the construction of the Giant Dam Project is an environmental conundrum with strong arguments on both
sides. The deciding factor may be the opinion that we each have of the desirability of economic growth in the East Asian
country (which the energy from the dam is intended to support). It seems that Stop-the-dam values the preservation of
the original environment more than the economic growth that the energy from the dam would support. The client does
not agree with this assessment and we are happy to be involved with a project that will create such a useful source of
renewable and non-polluting energy.

(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:

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