湖北省考生注意：在ACCA考试中提前交卷后果怎么样？不堪设想……

发布时间：2020-01-09

近期，有不少第一次备考ACCA考试的小伙伴来咨询51题库考试学习网，问：考试能不能提前交卷呢？在这里告诉大家，根据考试的相关规定是不允许的。什么？还有些小伙伴不知道考试时应当注意些什么？没关系，现在了解还来得及，51题库考试学习网这就将相关注意事项告诉大家：

ACCA考试之前注意事项：

1.考生必须准时到场考试，一旦迟到，考试时间不会延长。因此，再次强调考生必须时刻关注考试时间，以防迟到。

2.三小时答题时间及15分钟的读题时间以准考证时间为准。阅读过程中，考生可以浏览试题册，但是不能打开并书写答题册。如果违法相关规定，有可能会取消考试资格

3.需要注意的还有，考试开始一小时后，考生不允许再进入考场。

4.直到考试结束，考生才允许离开考场。

5.如果考生要求短时间离开考场，必须有监考人员陪同。

6.不得私自携带手机等电子工具，考生必须将书包和公文包放置监考人员规定处。

7.对于笔考的科目，考生只能用黑色圆珠笔作答。

8.考生必须确认自己参加的考试的代号与准考证上的考试科目代号一致。

ACCA考试时的注意事项有哪些?

1.在新版的考生答题册上(candidate answer booklet)的第一页仔细填涂以下项目

1)考试的科目和版本(注：如P2，应填INT;F4填写ENG;F6填写UK等)

2)考场代码(包括Hall code)考场名字和座位号

3)以上信息均在你个人的准考证(Exam Attendance Docket)上有显示;

2.在新的一页上开始每答一道新题，要在这页上部填涂题号;

3.所有答题均使用黑色圆珠笔作答，(铅笔，黑色签字笔，荧光笔等不允许);

4.答错可划掉错误的答案，不允许使用涂改液;51题库考试学习网建议考生在不确定答案的时候最好不要填写，卷面也是影响得分的一大因素

5.不能将答案写在答题纸边缘及答题本两页的中间位置，否则将视为无效作答;

学生如需要，可索要第二本答题本，第二本答题本上同样必须填写完整个人信息。

当然，对于笔考，机考的确是有些差别的。这主要体现在：

1、大题部分需要通过计算机进行解答，相较于笔试，计算机打字能力和某些公式的熟练度会间接地影响考试结果；

2、考试时间有所不同。目前，应用技能课程的机考时间均为3个小时，而战略课程的笔试一般为3小时15分钟，SBL为4个小时。因此，考试在考试之前需要提前了解是机考还是笔考，以免出现战略层面上的失误。

以上ACCA考试的注意事项大家要提高警觉哦，遇到了上文提到以外突发事故及时向监考老师提出来，听从监考老师的安排即可，不要因为突发事件而影响了自己的考试心态从而影响到成绩。调整好心态，重新积极考试！~

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。

3 Assume that today’s date is 10 May 2005.

You have recently been approached by Fred Flop. Fred is the managing director and 100% shareholder of Flop

Limited, a UK trading company with one wholly owned subsidiary. Both companies have a 31 March year-end.

Fred informs you that he is experiencing problems in dealing with aspects of his company tax returns. The company

accountant has been unable to keep up to date with matters, and Fred also believes that mistakes have been made

in the past. Fred needs assistance and tells you the following:

Year ended 31 March 2003

The corporation tax return for this period was not submitted until 2 November 2004, and corporation tax of ￡123,500

was paid at the same time. Profits chargeable to corporation tax were stated as ￡704,300.

A formal notice (CT203) requiring the company to file a self-assessment corporation tax return (dated 1 February

2004) had been received by the company on 4 February 2004.

A detailed examination of the accounts and tax computation has revealed the following.

– Computer equipment totalling ￡50,000 had been expensed in the accounts. No adjustment has been made in

the tax computation.

– A provision of ￡10,000 was made for repairs, but there is no evidence of supporting information.

– Legal and professional fees totalling ￡46,500 were allowed in full without any explanation. Fred has

subsequently produced the following analysis:

Analysis of legal & professional fees

￡

Legal fees on a failed attempt to secure a trading loan 15,000

Debt collection agency fees 12,800

Obtaining planning consent for building extension 15,700

Accountant’s fees for preparing accounts 14,000

Legal fees relating to a trade dispute 19,000

– No enquiry has yet been raised by the Inland Revenue.

– Flop Ltd was a large company in terms of the Companies Act definition for the year in question.

– Flop Ltd had taxable profits of ￡595,000 in the previous year.

Year ended 31 March 2004

The corporation tax return has not yet been submitted for this year. The accounts are late and nearing completion,

with only one change still to be made. A notice requiring the company to file a self-assessment corporation tax return

(CT203) dated 27 July 2004 was received on 1 August 2004. No corporation tax has yet been paid.

1 – The computation currently shows profits chargeable to corporation tax of ￡815,000 before accounting

adjustments, and any adjustments for prior years.

– A company owing Flop Ltd ￡50,000 (excluding VAT) has gone into liquidation, and it is unlikely that any of this

money will be paid. The money has been outstanding since 3 September 2003, and the bad debt will need to

be included in the accounts.

1 Fred also believes there are problems in relation to the company’s VAT administration. The VAT return for the quarter

ended 31 March 2005 was submitted on 5 May 2005, and VAT of ￡24,000 was paid at the same time. The previous

return to 31 December 2004 was also submitted late. In addition, no account has been made for the VAT on the bad

debt. The VAT return for 30 June 2005 may also be late. Fred estimates the VAT liability for that quarter to be ￡8,250.

Required:

(a) (i) Calculate the revised corporation tax (CT) payable for the accounting periods ending 31 March 2003

and 2004 respectively. Your answer should include an explanation of the adjustments made as a result

of the information which has now come to light. (7 marks)

(ii) State, giving reasons, the due payment date of the corporation tax (CT) and the filing date of the

corporation tax return for each period, and identify any interest and penalties which may have arisen to

date. (8 marks)

正确答案：

(a) Calculation of corporation tax
Year ended 31 March 2003
Corporation tax payable
There are three adjusting items:.
(i) The computers are capital items, as they have an enduring benefit. These need to be added back in the Schedule D
Case I calculation, and capital allowances claimed instead. The company is not small or medium by Companies Act
definitions and therefore no first year allowances are available. Allowances of ￡12,500 (50,000 x 25%) can be claimed,
leaving a TWDV of ￡37,500.
(ii) The provision appears to be general in nature. In addition there is insufficient information to justify the provision and it
should be disallowed until such times as it is released or utilised.
(iii) Costs relating to trading loan relationships are allowable, as are costs relating to the trade (debt collection, trade disputes
and accounting work). Costs relating to capital items (￡5,700) are not allowable so will have to be added back.
Total profit chargeable to corporation tax is therefore ￡704,300 + 50,000 – 12,500 + 10,000 + 5,700 = 757,500. There are two associates, and therefore the 30% tax rate starts at ￡1,500,000/2 = ￡750,000. Corporation tax payable is 30% x￡757,500 = ￡227,250.
Payment date
Although the rate of tax is 30% and the company ‘large’, quarterly payments will not apply, as the company was not large in the previous year. The due date for payment of tax is therefore nine months and one day after the end of the tax accounting period (31 March 2003) i.e. 1 January 2004.
Filing date
This is the later of:
– 12 months after the end of the period of account: 31 March 2004
– 3 months after the date of the notice requiring the return 1 May 2004
i.e. 1 May 2004.

4 You are a senior manager in Becker & Co, a firm of Chartered Certified Accountants offering audit and assurance

services mainly to large, privately owned companies. The firm has suffered from increased competition, due to two

new firms of accountants setting up in the same town. Several audit clients have moved to the new firms, leading to

loss of revenue, and an over staffed audit department. Bob McEnroe, one of the partners of Becker & Co, has asked

you to consider how the firm could react to this situation. Several possibilities have been raised for your consideration:

1. Murray Co, a manufacturer of electronic equipment, is one of Becker & Co’s audit clients. You are aware that the

company has recently designed a new product, which market research indicates is likely to be very successful.

The development of the product has been a huge drain on cash resources. The managing director of Murray Co

has written to the audit engagement partner to see if Becker & Co would be interested in making an investment

in the new product. It has been suggested that Becker & Co could provide finance for the completion of the

development and the marketing of the product. The finance would be in the form. of convertible debentures.

Alternatively, a joint venture company in which control is shared between Murray Co and Becker & Co could be

established to manufacture, market and distribute the new product.

2. Becker & Co is considering expanding the provision of non-audit services. Ingrid Sharapova, a senior manager in

Becker & Co, has suggested that the firm could offer a recruitment advisory service to clients, specialising in the

recruitment of finance professionals. Becker & Co would charge a fee for this service based on the salary of the

employee recruited. Ingrid Sharapova worked as a recruitment consultant for a year before deciding to train as

an accountant.

3. Several audit clients are experiencing staff shortages, and it has been suggested that temporary staff assignments

could be offered. It is envisaged that a number of audit managers or seniors could be seconded to clients for

periods not exceeding six months, after which time they would return to Becker & Co.

Required:

Identify and explain the ethical and practice management implications in respect of:

(a) A business arrangement with Murray Co. (7 marks)

正确答案：
4 Becker & Co
(a) Joint business arrangement
The business opportunity in respect of Murray Co could be lucrative if the market research is to be believed.
However, IFAC’s Code of Ethics for Professional Accountants states that a mutual business arrangement is likely to give rise
to self-interest and intimidation threats to independence and objectivity. The audit firm must be and be seen to be independent
of the audit client, which clearly cannot be the case if the audit firm and the client are seen to be working together for a
mutual financial gain.
In the scenario, two options are available. Firstly, Becker & Co could provide the audit client with finance to complete the
development and take the product to market. There is a general prohibition on audit firms providing finance to their audit
clients. This would create a clear financial self-interest threat as the audit firm would be receiving a return on investment from
their client. The Code states that if a firm makes a loan (or guarantees a loan) to a client, the self-interest threat created would
be so significant that no safeguard could reduce the threat to an acceptable level.
The provision of finance using convertible debentures raises a further ethical problem, because if the debentures are ultimately
converted to equity, the audit firm would then hold equity shares in their audit client. This is a severe financial self-interest,
which safeguards are unlikely to be able to reduce to an acceptable level.
The finance should not be advanced to Murray Co while the company remains an audit client of Becker & Co.
The second option is for a joint venture company to be established. This would be perceived as a significant mutual business
interest as Becker & Co and Murray Co would be investing together, sharing control and sharing a return on investment in
the form. of dividends. IFAC’s Code of Ethics states that unless the relationship between the two parties is clearly insignificant,
the financial interest is immaterial, and the audit firm is unable to exercise significant influence, then no safeguards could
reduce the threat to an acceptable level. In this case Becker & Co may not enter into the joint venture arrangement while
Murray Co is still an audit client.
The audit practice may consider that investing in the new electronic product is a commercial strategy that it wishes to pursue,
either through loan finance or using a joint venture arrangement. In this case the firm should resign as auditor with immediate
effect in order to eliminate any ethical problem with the business arrangement. The partners should carefully consider if the
potential return on investment will more than compensate for the lost audit fee from Murray Co.
The partners should also reflect on whether they want to diversify to such an extent – this investment is unlikely to be in an
area where any of the audit partners have much knowledge or expertise. A thorough commercial evaluation and business risk
analysis must be performed on the new product to ensure that it is a sound business decision for the firm to invest.
The audit partners should also consider how much time they would need to spend on this business development, if they
decided to resign as auditors and to go ahead with the investment. Such a new and important project could mean that they
take their focus off the key business i.e. the audit practice. They should consider if it would be better to spend their time trying
to compete effectively with the two new firms of accountants, trying to retain key clients, and to attract new accounting and
audit clients rather than diversify into something completely different.

(ii) Receivables, showing separately the deduction of the allowance for receivables.

正确答案：

4 The transition to International Financial Reporting Standards (IFRSs) involves major change for companies as IFRSs

introduce significant changes in accounting practices that were often not required by national generally accepted

accounting practice. It is important that the interpretation and application of IFRSs is consistent from country to

country. IFRSs are partly based on rules, and partly on principles and management’s judgement. Judgement is more

likely to be better used when it is based on experience of IFRSs within a sound financial reporting infrastructure. It is

hoped that national differences in accounting will be eliminated and financial statements will be consistent and

comparable worldwide.

Required:

(a) Discuss how the changes in accounting practices on transition to IFRSs and choice in the application of

individual IFRSs could lead to inconsistency between the financial statements of companies. (17 marks)

正确答案：
(a) The transition to International Financial Reporting Standards (IFRS) involves major change for companies as IFRS introduces
significant changes in accounting practices that often were not required by national GAAPs. For example financial instruments
and share-based payment plans in many instances have appeared on the statements of financial position of companies for
the first time. As a result IFRS financial statements are often significantly more complex than financial statements based on
national GAAP. This complexity is caused by the more extensive recognition and measurement rules in IFRS and a greater
number of disclosure requirements. Because of this complexity, it can be difficult for users of financial statements which have
been produced using IFRS to understand and interpret them, and thus can lead to inconsistency of interpretation of those
financial statements.
The form. and presentation of financial statements is dealt with by IAS1 ‘Presentation of Financial Statements’. This standard
sets out alternative forms or presentations of financial statements. Additionally local legislation often requires supplementary
information to be disclosed in financial statements, and best practice as to the form. or presentation of financial statements
has yet to emerge internationally. As a result companies moving to IFRS have tended to adopt IFRS in a way which minimises
the change in the form. of financial reporting that was applied under national GAAP. For example UK companies have tended
to present a statement of recognised income and expense, and a separate statement of changes in equity whilst French
companies tend to present a single statement of changes in equity.
It is possible to interpret standards in different ways and in some standards there is insufficient guidance. For example there
are different acceptable methods of classifying financial assets under IAS39 ‘Financial Instruments: Recognition and
Measurement’ in the statement of financial position as at fair value through profit or loss (subject to certain conditions) or
available for sale.
IFRSs are not based on a consistent set of principles, and there are conceptual inconsistencies within and between standards.
Certain standards allow alternative accounting treatments, and this is a further source of inconsistency amongst financial
statements. IAS31 ‘Interests in Joint Ventures’ allows interests in jointly controlled entities to be accounted for using the equity
method or proportionate consolidation. Companies may tend to use the method which was used under national GAAP.
Another example of choice in accounting methods under IFRS is IAS16 ‘Property, Plant and equipment’ where the cost or
revaluation model can be used for a class of property, plant and equipment. Also there is very little industry related accounting
guidance in IFRS. As a result judgement plays an important role in the selection of accounting policies. In certain specific
areas this can lead to a degree of inconsistency and lack of comparability.
IFRS1, ‘First time Adoption of International Financial Reporting Standards’, allows companies to use a number of exemptions
from the requirements of IFRS. These exemptions can affect financial statements for several years. For example, companies
can elect to recognise all cumulative actuarial gains and losses relating to post-employment benefits at the date of transition
to IFRS but use the ‘corridor’ approach thereafter. Thus the effect of being able to use a ‘one off write off’ of any actuarial
losses could benefit future financial statements significantly, and affect comparability. Additionally after utilising the above
exemption, companies can elect to recognise subsequent gains and losses outside profit or loss in ‘other comprehensive
income’ in the period in which they occur and not use the ‘corridor’ approach thus affecting comparability further.
Additionally IAS18 ‘Revenue’ allows variations in the way revenue is recognised. There is no specific guidance in IFRS on
revenue arrangements with multiple deliverables. Transactions have to be analysed in accordance with their economic
substance but there is often no more guidance than this in IFRS. The identification of the functional currency under IAS21,
‘The effects of changes in foreign exchange rates’, can be subjective. For example the functional currency can be determined
by the currency in which the commodities that a company produces are commonly traded, or the currency which influences
its operating costs, and both can be different.
Another source of inconsistency is the adoption of new standards and interpretations earlier than the due date of application
of the standard. With the IASB currently preparing to issue standards with an adoption date of 1 January 2009, early adoption
or lack of it could affect comparability although IAS8 ‘Accounting Policies, Changes in Accounting Estimates and Errors’
requires a company to disclose the possible impact of a new standard on its initial application. Many companies make very
little reference to the future impact of new standards.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签