快看！国际会计准则IAS与国内会计准则的主要区别

发布时间：2020-03-13

注意啦！想知道国际会计准则IAS与国内会计准则的主要区别吗？快跟随51题库考试学习网的脚步一起来看看吧！

国际会计准则是由国际会计准则委员会制定并公布的会计一般规范，其目的是促成国际范围内的会计行为的规范化。

国内会计准则也有适用于国内的国内会计准则，它直接约束国内的各类会计活动。

目前国际会计准则和我国会计准则的有关规定，两者在会计处理方面上的主要差异包括：固定资产采购计价、借款费用资本化、非货币性交易、短期投资、长期投资商誉、研究与开发费用、开办费、资产类政府补助、债务重组、所得税。

51题库考试学习网还给大家带来了ACCA考试主要注册流程：

1、准备注册所需材料。

（1）在校学生所需准备的注册材料：

中英文在校证明(原件必须为彩色扫描件)，中英文成绩单(均需为加盖所在学校或学校教务部门公章的彩色扫描件)，中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖所在学校或学校教务部门公章的彩色扫描件)，2寸彩色护照用证件照一张，用于支付注册费用的国际双币信用卡或国际汇票。

（2）非在校学生所需准备的注册资料(符合学历要求)：

中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件)，中英文学历证明(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件，需提供中英文成绩单、国外学历均需提供成绩单)，2寸彩色护照用证件照一张，用于支付注册费用的国际双币信用卡或国际汇票。

（3）非在校学生所需准备的注册资料(不符合学历要求-FIA形式)：

中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章或者学校教务部门公章的彩色扫描件)，2寸彩色护照用证件照一张，用于支付注册费用的国际双币信用卡或国际汇票。

2、在全球官方网站进行注册：在线上传注册资料扫描文件，采用纸质材料将注册资料递交ACCA代表处。

3、支付注册费用。采用在线上传资料方式的必须在线支付。

4、查询注册进度：线上完成全部注册的约2周，纸质注册约6周。

以上即为51题库考试学习网为大家带来的相关信息，希望能对大家有一个参考作用，我是51题库考试学习网，如果小伙伴们还有其他问题的话，欢迎随时咨询。

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) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).

Assume that no tax planning measures are taken and that there has been no change in the value of any

of the assets since David’s death. (4 marks)

正确答案：

 

(c) (i) Provide three examples of personal financial planning protection products that would be of use in

Henry’s situation. Justify your selections by reference to the type of protection provided. (6 marks)

正确答案：
(c) (i) Protection products
Henry is still working and has a mortgage to support. He therefore needs to protect not only his assets but also cover
any debt, or the ability to repay. The following protection policies are relevant to Henry’s situation.
Life assurance
This is a form. of insurance that pays out on a chargeable event, usually death. The main types are:
– Term Assurance which provides cover for a fixed term with the sum assured payable only on death. No investment
benefits or payments arise on survival.
– Whole of Life Assurance where the policy provides life protection. The sum assured is payable on death at any time
and usually some form. of investment benefit will accrue in the form. of a surrender value.
A qualifying policy will give a tax-free lump sum that could, for example, be used to repay the mortgage.
Permanent health insurance
Permanent health insurance policies are designed to provide the policyholder with a benefit if s/he is unable to work
through sickness or if s/he needs medical expenses or long-term care.
This would provide Henry with an income in the event of illness – again useful given his mortgage, and would avoid
the need to liquidate other assets to pay the mortgage or ongoing costs.
Critical illness insurance
These policies provide a capital sum where a critical illness (from a large range listed in the policy) is diagnosed.
For the same reasons above, Henry should consider this in conjunction with permanent health insurance.
Note: Marks will also be given for other relevant protection products, e.g. specific mortgage protection insurance linked
to an event other than death.

19 Which of the following statements about intangible assets in company financial statements are correct according

to international accounting standards?

1 Internally generated goodwill should not be capitalised.

2 Purchased goodwill should normally be amortised through the income statement.

3 Development expenditure must be capitalised if certain conditions are met.

A 1 and 3 only

B 1 and 2 only

C 2 and 3 only

D All three statements are correct

正确答案：A

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