ACCA免费资料有哪些？怎么获取？了解一下！

发布时间：2020-01-05

关于ACCA免费资料有哪些？怎么获取？不知道的小伙伴快跟着51题库考试学习网一起来了解一下吧！

ACCA免费的学习资料很多，例如历年考试真题、每年的考试大纲、考官技术文章等等，都是ACCA官方免费提供给学员学习和参考的。为了避免大家浪费时间与精力，官方发布的几个有价值的资料:

一、ACCA历年真题

东北人有句笑话说：没有什么事情是一顿撸串不能解决的，如果有，那就两顿!ACCA刷题党看这句话应该觉得很受用啊!没有什么科目是刷题不能pass的，如果考试不及格是因为刷的还不够多。

二、ACCA考官文章

Technical Articles--ACCA考试小组考官要特别提醒各位，Technical Articles的重要性。

TechnicalArticles是ACCA考试小组出品，对于大纲中的重点，难点，新增点，学生的薄弱点，教材中阐述不够深入的点以及实务中非常重要的点，专门编写的，其重要程度可想而知。

ACCA总部的考试小组已经说了，所有在线的技术文章都是重要的，如果不重要了，过时了，他们都会撤掉的。所以在线的TechnicalArticles对学习相关知识点准备考试都有很大的参考价值，要全面学习。

三、ACCA考官报告

这是ACCA考官对一次考试的评价，一是对考生的表现作出评判，二是反思考试出题的情况，有的考官会很明确的说某个知识点考生答得不好，以后还要加强考察，这就要注意了，加强准备为好。

有的时候考官还会说明以后考试的侧重或者考法的变化，这也值得关注。总之，这是值得大家关注的考官资料，看上一次考试的Examiner’s Report就基本够了。

四、ACCA考试大纲 

考试大纲就是自己把每门课的知识点详细的列了出来。

以上就是51题库考试学习网带给大家的内容，如果想要了解更多关于考试的信息，大家可以关注51题库考试学习网哦！

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) The directors of Carver Ltd are aware that some of the company’s shareholders want to realise the value in their

shares immediately. Accordingly, instead of investing in the office building or the share portfolio they are

considering two alternative strategies whereby, following the sale of the company’s business, a payment will be

made to the company’s shareholders.

(i) Liquidate the company. The payment by the liquidator would be ￡126 per share.

(ii) The payment of a dividend of ￡125 per share following which a liquidator will be appointed. The payment

by the liquidator to the shareholders would then be ￡1 per share.

The company originally issued 20,000 ￡1 ordinary shares at par value to 19 members of the Cutler family.

Following a number of gifts and inheritances there are now 41 shareholders, all of whom are family members.

The directors have asked you to attend a meeting to set out the tax implications of these two alternative strategies

for each of the two main groups of shareholders: adults with shareholdings of more than 500 shares and children

with shareholdings of 200 shares or less.

Required:

Prepare notes explaining:

– the amount chargeable to tax; and

– the rates of tax that will apply

in respect of each of the two strategies for each of the two groups of shareholders ready for your meeting

with the directors of Carver Ltd. You should assume that none of the shareholders will have any capital

losses either in the tax year 2007/08 or brought forward as at 5 April 2007. (10 marks)

Note:

You should assume that the rates and allowances for the tax year 2006/07 will continue to apply for the

foreseeable future.

正确答案：

 

4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 marks)

正确答案：
(a) The working capital cycle illustrates the changing make-up of working capital in the course of the trading operations of a
business:
1 Purchases are made on credit and the goods go into inventory.
2 Inventory is sold and converted into receivables
3 Credit customers pay their accounts
4 Cash is used to pay suppliers.

(iii) the warranty provision. (3 marks)

正确答案：
(iii) Warranty provision
■ Agree the principal assumptions in management’s estimate of liabilities under warranties to the terms of warranty
as set out in contracts for sale of vehicle. For example:
– the period for which warranties are given;
– whether for parts replacement only or parts and labour;
– exclusion clauses, perhaps for vehicles sold into a particular market, or used in a specified industry (e.g. filmmaking).
■ Agree the reasonableness of management’s assumptions in the calculation of the provision. For example, the
proportion of vehicles for which claims are made within three months, three to six months, six to nine months, etc.
■ Substantiate the economic reality of the basis of management’s calculations. For example:
– agree the number of vehicles sold each month to a summary sales report;
– agree the calculation of average cost of a repair under warranty to job records;
– test costs of repair on a sample basis (e.g. parts replaced to price lists and labour charges to hours worked
(per job records) and charge-out rates).
■ Consider the reasonableness of management’s estimate by comparing:
– the actual cost of after-date repairs (say for three months) against the appropriate proportion of the provision
made;
– current year provision per vehicle sold against prior provision per vehicle sold.
■ Assess management’s ability to make reliable estimates in this area by comparing last year’s provision with the
actual repairs under warranty costs incurred during the year in respect of sales made in previous years.
Tutorial note: The basis of management’s estimate may tend to overstate or understate the provision required
and should be revised accordingly.
■ Agree the extent to which the provision takes account of (has been reduced by) any recourse to suppliers (e.g. in
respect of faulty parts). For example:
– by reviewing terms of purchases from major suppliers;
– by examining records of replacement parts received free of charge.

20 Which of the following events occurring after the balance sheet date are classified as adjusting, if material?

1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost.

2 A valuation of land and buildings providing evidence of an impairment in value at the year end.

3 The issue of shares and loan notes.

4 The insolvency of a customer with a balance outstanding at the year end.

A 1 and 3

B 2 and 4

C 2 and 3

D 1 and 4

正确答案：B

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