ACCA考试可以供参考的资料有哪些？了解一下吧！

发布时间：2020-04-14


想拿ACCA证书的小伙伴看过来！ACCA证书对于刚踏入财会行业的小白们来说是一块强有力的敲门砖，它证明了你具有了国际注册会计的资格和水平，但是ACCA考试的参考资料有很多，到底哪些资料可供参考呢？下面51题库考试学习网就来跟大家分享一下吧！

一.ACCA历年真题  

ACCA历年真题可以说是制胜法宝了，如果你认真对待真题，你会发现很多题目都是有固定套路的，熟悉之后就可以立即拿到相应分数。一定要重视真题，反复训练。

二.ACCA考官文章  

这里敲黑板，Technical Articles很重要。Technical Articles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。

三.ACCA考试大纲  

ACCA考试大纲把每门课的知识点详细的列了出来。但是小编并不建议一直看考试大纲，因为看这个容易在details中迷失方向，抓不到重点。我们只要在学习前看看作为参考就可以了。

四.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。

五.教材  

1.我们需要BPP教材和练习册，BPP教材是全球ACCA使用最多的版本，通俗易懂，比较适合新老学员自学。推荐在F1-4选择BPP练习册，在F5-9两者兼可进行选。当然，对FTC版教材感兴趣的小伙伴也可以看看，但它比BPP教材难度稍大;  

2.准备一本《会计双语英汉词典》对同学们是有益无害的，ACCA全英文考试需要同学们掌握很多的财会专业词汇，这样可以较好的理解文章语义。

以上，就是51题库考试学习网给大家分享的ACCA考试可供参考的资料，希望对小伙伴们有帮助。



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) The management of Wonderland plc have become concerned about the increased level of operating costs

associated with its petrol-driven ferries and have made a strategic decision to dispose of these. They are now

considering entering into a contract with the Newman Steamship Company (NSC), a shipping organisation based

in Robynland. The contract would entail NSC providing transport to and from Cinola Island for all visitors to the

zoo and circus.

As a result of negotiations with NSC, the directors of Wonderland plc are considering two options whereby NSC

will become responsible for the transportation of visitors to and from Cinola Island with effect from 1 December

2007 or 1 December 2008.

Additional information is available as follows:

(1) NSC would require Wonderland plc to pay for the necessary modifications to their steamships in order that

they would satisfy marine regulations with regard to passenger transportation. The only firm which could

undertake this work is currently working to full capacity and would require a payment of ￡2,450,000 in

order to undertake the work necessary so that the ferries could be in operation by 1 December 2007. The

same firm would require a payment of ￡1,725,000 in order to make the necessary modifications so that

the ferries could be in operation by 1 December 2008. The government of Robynland would be willing to

pay a grant of 8% towards the cost of getting the ferries into operation by 1 December 2007, but would not

be willing to pay a grant in respect of any later date.

(2) On 1 December 2002 Wonderland plc paid ￡500,000 to the Port Licencing Authority of Robynland. This

payment was for a licence which entitles Wonderland plc to use all harbour facilities in Robynland during

the five-year period ending 30 November 2007. The licence could be renewed on 1 December 2007 at a

cost of ￡150,000 per annum.

(3) Redundancy payments would need to be paid in respect of loss of employment. These would amount to

￡1,200,000 if the contract with NSC commenced on 1 December 2007. This amount would reduce to

￡750,000 if the contract commenced on 1 December 2008.

(4) Wonderland plc has a contract for the provision of petrol for its ferries which is due to expire on 30 November

2008. Early termination of the contract would incur a penalty charge of ￡76,000. An emergency reserve

stock of petrol held by Wonderland plc, which cannot be used after 30 November 2007 due to marine

regulations regarding the age of fuel, could be sold for ￡55,000 on 1 December 2007 but not on any date

thereafter.

(5) The ferries could be sold for ￡3,300,000 on 1 December 2007. If retained after 1 December 2007 the

ferries would require servicing during the year ending 30 November 2008 which would incur costs

amounting to ￡150,000. The resale value of the ferries on 1 December 2008 would be ￡2,900,000.

(6) Stock of consumable items which originally cost ￡150,000 could be sold on 1 December 2007 for

￡110,000 and on 1 December 2008 for ￡50,000.

Required:

(i) On purely financial grounds, advise whether the management of Wonderland plc should enter into a

contract with NSC with effect from 1 December 2007 or 1 December 2008. You may ignore the time

value of money. (9 marks)

正确答案：

4 (a) Explain the auditor’s responsibilities for other information in documents containing audited financial

statements. (5 marks)

正确答案：
4 HEGAS
(a) Auditor’s responsibilities for ‘other information’
■ The auditor has a professional responsibility to read other information to identify material inconsistencies with the
audited financial statements (ISA 720 ‘Other Information in Documents Containing Audited Financial Statements’).
■ A ‘material inconsistency’ arises when other information contradicts that which is contained in the audited financial
statements. It may give rise to doubts about:
– the auditor’s conclusions drawn from audit evidence; and
– the basis for the auditor’s opinion on the financial statements.
■ In certain circumstances, the auditor may have a statutory obligation (under national legislation) to report on other
information (e.g. Management Report).
■ Even where there is no such obligation (e.g. chairman’s statement), the auditor should consider it, as the credibility of
the financial statements may be undermined by any inconsistency.
■ The auditor must arrange to have access to the other information on a timely basis prior to dating the auditor’s report.
Material inconsistency
■ If a material inconsistency is identified, the auditor should determine whether it is the audited financial statements or
the other information which needs amending.
■ If an amendment to the audited financial statements is required but not made, there will be disagreement, resulting in
the expression of a qualified or adverse opinion. (Such a situation would be extremely rare.)
■ Where an amendment to other information is necessary, but refused, the auditor’s report may include an emphasis of
matter paragraph (since the audit opinion cannot be other than unqualified with respect to this matter).
Material misstatement of fact
■ A material misstatement of fact in other information exists when information which is not related to matters appearing
in the audited financial statements is incorrectly stated or presented in a misleading manner.
■ If management do not act on advice to correct a material misstatement the auditors should document their concerns to
those charged with corporate governance and obtain legal advice.
Tutorial note: Marks would be awarded here for the implications for the auditor’s report. However, such marks, which are
for the restatement of knowledge would NOT be awarded again if repeated in answers to (b).

(c) Explanatory notes, together with relevant supporting calculations, in connection with the loan. (8 marks)

Additional marks will be awarded for the appropriateness of the format and presentation of the schedules, the

effectiveness with which the information is communicated and the extent to which the schedules are structured in

a logical manner. (3 marks)

Notes: – you should assume that the tax rates and allowances for the tax year 2006/07 and for the financial year

to 31 March 2007 apply throughout the question.

– you should ignore value added tax (VAT).

正确答案：
(c) Tax implications of there being a loan from Flores Ltd to Banda
Flores Ltd should have paid tax to HMRC equal to 25% of the loan, i.e. ￡5,250. The tax should have been paid on the
company’s normal due date for corporation tax in respect of the accounting period in which the loan was made, i.e. 1 April
following the end of the accounting period.
The tax is due because Flores Ltd is a close company that has made a loan to a participator and that loan is not in the ordinary
course of the company’s business.
HMRC will repay the tax when the loan is either repaid or written off.
Flores Ltd should have included the loan on Banda’s Form. P11D in order to report it to HMRC.
Banda should have paid income tax on an annual benefit equal to 5% of the amount of loan outstanding during each tax
year. Accordingly, for each full year for which the loan was outstanding, Banda should have paid income tax of ￡231
(￡21,000 x 5% x 22%).
Interest and penalties may be charged in respect of the tax underpaid by both Flores Ltd and Banda and in respect of the
incorrect returns made to HMRC
Willingness to act for Banda
We would not wish to be associated with a client who has engaged in deliberate tax evasion as this poses a threat to the
fundamental principles of integrity and professional behaviour. Accordingly, we should refuse to act for Banda unless she is
willing to disclose the details regarding the loan to HMRC and pay the ensuing tax liabilities. Even if full disclosure is made,
we should consider whether the loan was deliberately hidden from HMRC or Banda’s previous tax adviser.
In addition, companies are prohibited from making loans to directors under the Companies Act. We should advise Banda to
seek legal advice on her own position and that of Flores Ltd.

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