最新公告：ACCA能退考吗？退考费用要交多少？

发布时间：2020-03-28

肯定有很多考生在报名成功之后，临近考试突然要放弃参加考试，那么考试费会返还给你们吗，今天51题库考试学习网就来给大家说说这类问题。

ACCA考试是全球统一的一项考试，需要学员提前在ACCA官网当中报名参加考试，但很多考生都会有疑惑，报了名之后没好好复习或者临时有比较重要的事情不能参加考试了想退考可不可以?退考的费用能返还吗?ACCA目前是支持退考的，在正常报考日期截止日前，我们都可以进入myACCA的账户里去修改考试信息，包括退考、更改考场、更改考试科目以及增加报考科目等。不过需要我们注意的是假如你需要退考，那么之前缴纳的考试费会返回到你的ACCA账户里，可以用来缴年费和下次考试，而不能返回到你的银行卡。

课程设置

ACCA考试是按现代企业财务人员需要具备的技能和技术的要求而设计的，共有13门课程，两门选修课，课程分为3个阶段：

第一阶段（知识阶段）(AB MA FA)分涉及基本会计学原理、管理学原理、管理会计基础;

第二阶段（技能阶段）(LW PM TX FR AA FM)涵盖专业财会人员应具备的核心专业技能；

第三阶段（高级阶段）(SBL SBR APM AFM ATX AAA)培养学员以专业知识对信息进行评估，并提出合理的经营建议和忠告。

注册资格

a.具有教育部认可的大专以上学历，既可以报名成为ACCA的正式学员。

b.教育部认可的高等院校在校生，且顺利通过第一学年的所有课程考试，既可报名成为ACCA正式学员。

c.未符合以上报名资格的申请者，但年龄在18岁以上，可以先注册为FIA，并通过FAB,FMA,FFA三门考试（该三门考试与AB、MA、FA一致）便可以转为ACCA正式学员（需要在账户中选择转换路径），并获得前三门免试，直接进入ACCA技能课程阶段的考试。

以上就是51题库考试学习网给大家讲解的关于考试的相关消息和一些考试上的建议，阅读完之后觉得如何呢，还没看够的小伙伴可以再看看51题库考试学习网上关于考试的其他内容哦，总会学到你不知道的知识。

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。

(d) Evaluate the effect on Gerard of the changes to be made by Fizz plc to its performance related bonus scheme.

You should ignore the effect of any pension contributions to be made by Gerard in the future, consider both

the value and timing of amounts received by Gerard and include relevant supporting calculations.

(5 marks)

Note: – You should assume that the income tax rates and allowances for the tax year 2006/07 apply throughout

this question.

正确答案：
(d) Implications for Gerard of the changes to Fizz plc’s bonus scheme
Value received
Under the existing scheme Gerard receives approximately ￡4,500 each year. This is subject to income tax at 40% and
national insurance contributions at 1% such that Gerard receives ￡2,655 (￡4,500 x 59%) after all taxes.
Under the proposed share incentive plan (SIP), Gerard expects to receive free shares worth ￡3,500 (￡2,100 + ￡1,400).
Provided the shares remain in the plan for at least five years there will be no income tax or national insurance contributions
in respect of the value received. Gerard’s base cost in the shares for the purposes of capital gains tax will be their value at
the time they are withdrawn from the scheme.
In addition, the amount he spends on partnership shares will be allowable for both income tax and national insurance such
that he will obtain shares with a value of ￡700 for a cost of only ￡413 (￡700 x 59%).
Accordingly, Gerard will receive greater value under the SIP than he does under the existing bonus scheme. However, as noted
below, he will not be able to sell the free or matching shares until they have been in the scheme for at least three years by
which time they may have fallen in value.
Timing of receipt of benefit
Under the existing scheme Gerard receives a cash bonus each year.
The value of free and matching shares awarded under a SIP cannot be realised until the shares are withdrawn from the
scheme and sold. This withdrawal cannot take place until at least three years after the shares are awarded to Gerard.
Accordingly, Gerard will not have access to the value of the bonuses he receives under the SIP until the scheme has been in
operation for at least three years. In addition, if the shares are withdrawn within five years of being awarded, income tax and
national insurance contributions will become payable on the lower of their value at the time of the award and their value at
the time of withdrawal thus reducing the value of Gerard’s bonus.

The following statements have been made about life cycle costing:

(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

Which of the above statements is/are correct?

A.(i) and (iii)

B.(iii) only

C.(i) and (iv)

D.(ii) only

正确答案：B

All of the statements are false except statement (iii).

Additionally the directors wish to know how the provision for deferred taxation would be calculated in the following

situations under IAS12 ‘Income Taxes’:

(i) On 1 November 2003, the company had granted ten million share options worth $40 million subject to a two

year vesting period. Local tax law allows a tax deduction at the exercise date of the intrinsic value of the options.

The intrinsic value of the ten million share options at 31 October 2004 was $16 million and at 31 October 2005

was $46 million. The increase in the share price in the year to 31 October 2005 could not be foreseen at

31 October 2004. The options were exercised at 31 October 2005. The directors are unsure how to account

for deferred taxation on this transaction for the years ended 31 October 2004 and 31 October 2005.

(ii) Panel is leasing plant under a finance lease over a five year period. The asset was recorded at the present value

of the minimum lease payments of $12 million at the inception of the lease which was 1 November 2004. The

asset is depreciated on a straight line basis over the five years and has no residual value. The annual lease

payments are $3 million payable in arrears on 31 October and the effective interest rate is 8% per annum. The

directors have not leased an asset under a finance lease before and are unsure as to its treatment for deferred

taxation. The company can claim a tax deduction for the annual rental payment as the finance lease does not

qualify for tax relief.

(iii) A wholly owned overseas subsidiary, Pins, a limited liability company, sold goods costing $7 million to Panel on

1 September 2005, and these goods had not been sold by Panel before the year end. Panel had paid $9 million

for these goods. The directors do not understand how this transaction should be dealt with in the financial

statements of the subsidiary and the group for taxation purposes. Pins pays tax locally at 30%.

(iv) Nails, a limited liability company, is a wholly owned subsidiary of Panel, and is a cash generating unit in its own

right. The value of the property, plant and equipment of Nails at 31 October 2005 was $6 million and purchased

goodwill was $1 million before any impairment loss. The company had no other assets or liabilities. An

impairment loss of $1·8 million had occurred at 31 October 2005. The tax base of the property, plant and

equipment of Nails was $4 million as at 31 October 2005. The directors wish to know how the impairment loss

will affect the deferred tax provision for the year. Impairment losses are not an allowable expense for taxation

purposes.

Assume a tax rate of 30%.

Required:

(b) Discuss, with suitable computations, how the situations (i) to (iv) above will impact on the accounting for

deferred tax under IAS12 ‘Income Taxes’ in the group financial statements of Panel. (16 marks)

(The situations in (i) to (iv) above carry equal marks)

正确答案：

(b) (i) The tax deduction is based on the option’s intrinsic value which is the difference between the market price and exercise
price of the share option. It is likely that a deferred tax asset will arise which represents the difference between the tax
base of the employee’s service received to date and the carrying amount which will effectively normally be zero.
The recognition of the deferred tax asset should be dealt with on the following basis:
(a) if the estimated or actual tax deduction is less than or equal to the cumulative recognised expense then the
associated tax benefits are recognised in the income statement
(b) if the estimated or actual tax deduction exceeds the cumulative recognised compensation expense then the excess
tax benefits are recognised directly in a separate component of equity.
As regards the tax effects of the share options, in the year to 31 October 2004, the tax effect of the remuneration expensewill be in excess of the tax benefit.

The company will have to estimate the amount of the tax benefit as it is based on the share price at 31 October 2005.
The information available at 31 October 2004 indicates a tax benefit based on an intrinsic value of $16 million.
As a result, the tax benefit of $2·4 million will be recognised within the deferred tax provision. At 31 October 2005,
the options have been exercised. Tax receivable will be 30% x $46 million i.e. $13·8 million. The deferred tax asset
of $2·4 million is no longer recognised as the tax benefit has crystallised at the date when the options were exercised.
For a tax benefit to be recognised in the year to 31 October 2004, the provisions of IAS12 should be complied with as
regards the recognition of a deferred tax asset.
(ii) Plant acquired under a finance lease will be recorded as property, plant and equipment and a corresponding liability for
the obligation to pay future rentals. Rents payable are apportioned between the finance charge and a reduction of the
outstanding obligation. A temporary difference will effectively arise between the value of the plant for accounting
purposes and the equivalent of the outstanding obligation as the annual rental payments qualify for tax relief. The tax
base of the asset is the amount deductible for tax in future which is zero. The tax base of the liability is the carrying
amount less any future tax deductible amounts which will give a tax base of zero. Thus the net temporary differencewill be:

(iii) The subsidiary, Pins, has made a profit of $2 million on the transaction with Panel. These goods are held in inventory
at the year end and a consolidation adjustment of an equivalent amount will be made against profit and inventory. Pins
will have provided for the tax on this profit as part of its current tax liability. This tax will need to be eliminated at the
group level and this will be done by recognising a deferred tax asset of $2 million x 30%, i.e. $600,000. Thus any
consolidation adjustments that have the effect of deferring or accelerating tax when viewed from a group perspective will
be accounted for as part of the deferred tax provision. Group profit will be different to the sum of the profits of the
individual group companies. Tax is normally payable on the profits of the individual companies. Thus there is a need
to account for this temporary difference. IAS12 does not specifically address the issue of which tax rate should be used
calculate the deferred tax provision. IAS12 does generally say that regard should be had to the expected recovery or
settlement of the tax. This would be generally consistent with using the rate applicable to the transferee company (Panel)
rather than the transferor (Pins).

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