速看！ACCA考场规则是怎样的，能不能开考后出考场或者提前交卷

发布时间：2020-04-23

ACCA考场规则是怎样的？能不能开考后出考场或者提前交卷呢？一起跟随51题库考试学习网来看看ACCA考场规则吧。

1、ACCA考试学员尽量提前半个小时到场(开考后一个小时后不允许进入考场)。

2、ACCA考试前请学员带好以下材料：身份证或护照、准考证、尺子、黑色圆珠笔、铅笔、橡皮、几何工具、图表模板、无声高级计算器（计算器中不能显示文字）。

3、ACCA考试学员进入考场请仔细听考官所讲的考试规则，以免在考试中出现问题。在监考官宣布考试开始前，请勿打开试卷;请确认所发试卷是否正确。每位学员将会收到：试卷、答题本、机读卡、坐标纸(若有画图题)，若有任何问题，请举手示意监考官。

4、规定ACCA考试学员进入考场后，必须把通讯设备及所携带的资料、书包等一并放置在监考官指定的位置并按照准考证上标明的考场及座位号就座。请注意不能携带手机到座位上，即使已经关机也不行。

需要提醒大家的是，ACCA考试是一个非常严肃的考试，不允许考试作弊，因此我们一定要提前做好备考准备。

另外，51题库考试学习网还为大家分享获得ACCA证书的好处，一起看看吧。

一、ACCA证书在就业上的作用

更重要的是ACCA为获得ACCA学员所设立的绿色就业通道，全球已经有超过7,200家认可雇主如国际四大会计师事务所，花旗银行等行业龙头的企业在招聘员工时会优先录取持有ACCA证书的人，而且在四大，持有ACCA证书的员工在基础工资的基础上会比没有证书的员工多一份Q-pay。

二、ACCA证书对于学生能力的培养

获得ACCA证书的同学需要通过13门全英文考试科目，这13门科目的考试难度呈阶梯状，循序渐进，所以即使是零基础的小伙伴也不必过于担忧。ACCA证书的考试，课本，考纲全都以英文形式进行，培养出来学员具有国际思维，实际解决能力的问题比较强，在就业时也会更受到国际企业的青睐。

三、ACCA证书对于学历的作用

ACCA在全球范围内得到众多大学的认可如ACCA与英国牛津布鲁克斯大学合作，在学员通过ACCA前2个阶段(F7/F8/F9不可免考)的考试后，需向院校提交相关学位申请论文及其他证明文件，就可以获得由该所大学颁发的会计学应用理学学士学位。另外英国伦敦大学国际会计硕士学位也对ACCA学员开放!符合申请条件的学员若能通过UOL考试模块与论文模块，则将获得由英国伦敦大学(UOL)颁发的会计学专业硕士学位。不出国即可实现拿到海外学历，实现学历的提升。

好的，以上就是今天51题库考试学习网为大家分享的全部内容，如有其他疑问请继续关注51题库考试学习网！

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。

2 The draft financial statements of Rampion, a limited liability company, for the year ended 31 December 2005

included the following figures:

$

Profit 684,000

Closing inventory 116,800

Trade receivables 248,000

Allowance for receivables 10,000

No adjustments have yet been made for the following matters:

(1) The company’s inventory count was carried out on 3 January 2006 leading to the figure shown above. Sales

between the close of business on 31 December 2005 and the inventory count totalled $36,000. There were no

deliveries from suppliers in that period. The company fixes selling prices to produce a 40% gross profit on sales.

The $36,000 sales were included in the sales records in January 2006.

(2) $10,000 of goods supplied on sale or return terms in December 2005 have been included as sales and

receivables. They had cost $6,000. On 10 January 2006 the customer returned the goods in good condition.

(3) Goods included in inventory at cost $18,000 were sold in January 2006 for $13,500. Selling expenses were

$500.

(4) $8,000 of trade receivables are to be written off.

(5) The allowance for receivables is to be adjusted to the equivalent of 5% of the trade receivables after allowing for

the above matters, based on past experience.

Required:

(a) Prepare a statement showing the effect of the adjustments on the company’s net profit for the year ended

31 December 2005. (5 marks)

正确答案：

(iii) job enrichment. (5 marks)

正确答案：
(iii) Job enrichment, which is often referred to as ‘vertical job enlargement’, is a planned, deliberate action to build greater responsibility, breadth and challenge into the work of the individual. The emphasis is on the individual rather than the organisation, team or group. This may be a way forward for some of Bailey’s employees since it provides the individual employee with the responsibility for decision making of a higher order, provides greater freedom to decide how the job or task should be undertaken, improves understanding of the entire process, encourages participation in the planning and production procedures and provides regular feedback to management – urgently needed at Bailey’s.

(b) For this part, assume today’s date is 1 May 2010.

Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,

is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill

believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s

shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the

company could acquire the shares instead.

The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.

Required:

Write a letter to Ben:

(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to

repurchase his 50% holding of ordinary shares, immediately in May 2010; and

(2) advising him of any available planning options that might improve this tax position. Clearly explain any

conditions which must be satisfied and quantify the tax savings which may result.

(13 marks)

Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances

for the tax year 2005/06 apply throughout this question.

正确答案：

(b) [Ben’s address]                                                                                                     [Firm’s address]
Dear Ben                                                                                                                              [Date]
A company purchase of own shares can be subject to capital gains treatment if certain conditions are satisfied. However, one
of these conditions is that the shares in question must have been held for a minimum period of five years. As at 1 May 2010,
your shares in Flower Limited have only been held for four years and ten months. As a result, the capital gains treatment will
not apply.
In the absence of capital gains treatment, the position on a company repurchase of its own shares is that the payment will
be treated as an income distribution (i.e. a dividend) in the hands of the recipient. The distribution element is calculated as
the proceeds received for the shares less the price paid for them. On the basis that the purchase price is ￡500,000, then the
element of distribution will be ￡499,500 (500,000 – 500). This would be taxed as follows:

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