ACCA是什么证书?ACCA年费必须要缴纳吗?

发布时间：2021-07-22

相信很多考生都还不清楚ACCA是什么证书?ACCA年费必须缴纳吗?下面就带着这些问题跟着51题库考试学习网一起来看看!

一、ACCA是什么?

特许公认会计师公会(The Association of Chartered Certified Accountants)简称ACCA，成立于1904年，立足于国际专业会计师前列，是全球权威的商界通行证，财会界的MBA。

ACCA自1988年进入中国，历经近30年快速发展，目前在国内学员和会员人数已分别超过10万人和8000人(不包括香港)，并在北京、上海、成都、广州、深圳、沈阳、青岛、武汉、长沙、香港以及澳门设有共11个办事处，在全球超过7000家认可雇主承诺优先聘用ACCA学员及会员! ACCA总部位于110 Queen Street,Glasgow,United Kingdom。

在英国，立法许可ACCA会员从事审计、投资顾问和破产执行的工作。ACCA会员资格得到欧盟立法以及许多国家公司法的承认，它是英国具有特许头衔的四家注册会计师协会之一，也是全球最闻名的世界性会计师组织之一。ACCA在欧洲会计专家协会(FEE)、亚太会计师联合会(CAPA)和加勒比特许会计师协会(ICAC)等会计组织中起着至关重要的作用。在国际上，ACCA是国际会计准则理事会(IASB)的创始成员，也是国际会计师联合会(IFAC)的成员。

二、ACCA年费缴纳时间

ACCA政策：每年5月10日前注册报考ACCA，需要缴纳当年的年费，之后注册的学员免除当年年费。ACCA学员在需要交年费时，ACCA官方会以邮件的方式提前通知。

三、ACCA年费没有及时缴纳会怎么样?

如果不缴纳年费，则会被ACCA协会正式除名，如果是ACCA学员，那么也会导致你无法正常参加当年的ACCA考试。因此及时缴纳年费是非常重要的。

ACCA(特许公认会计师公会)作为全球最大的会计师团体组织，为了维持运作，也为保证ACCA学员可以掌握更优质领先的财会知识专业技能，同时需要保障每一位ACCA会员的利益，因此规定ACCA成员每年都需要缴纳一定的ACCA年费，这些费用需要在前一年的12月31号前结清(可以适当晚一点时间，但不能过长)。如果没有在规定时间内完成缴费， ACCA会暂时取消你证书的有效性。如果真的被取消了，也不要着急，只需发邮件给ACCA官方，补交之前未缴的年费和一定数额的罚金，即可让官方重新激活你的ACCA会员有效性了。

以上就是今天51题库考试学习网为大家带来的全部内容，如果还有不清楚的，请持续关注51题库考试学习网，我们将继续为大家答疑解惑，并带来更多有价值的ACCA相关资讯!


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。

3 Palm plc recently acquired 100% of the ordinary share capital of Nikau Ltd from Facet Ltd. Palm plc intends to use

Nikau Ltd to develop a new product range, under the name ‘Project Sabal’. Nikau Ltd owns shares in a non-UK

resident company, Date Inc.

The following information has been extracted from client files and from a meeting with the Finance Director of Palm

plc.

Palm plc:

– Has more than 40 wholly owned subsidiaries such that all group companies pay corporation tax at 30%.

– All group companies prepare accounts to 31 March.

– Acquired Nikau Ltd on 1 November 2007 from Facet Ltd, an unrelated company.

Nikau Ltd:

– UK resident company that manufactures domestic electronic appliances for sale in the European Union (EU).

– Large enterprise for the purposes of the enhanced relief available for research and development expenditure.

– Trading losses brought forward as at 1 April 2007 of ￡195,700.

– Budgeted taxable trading profit of ￡360,000 for the year ending 31 March 2008 before taking account of ‘Project

Sabal’.

– Dividend income of ￡38,200 will be received in the year ending 31 March 2008 in respect of the shares in Date

Inc.

‘Project Sabal’:

– Development of a range of electronic appliances, for sale in North America.

– Project Sabal will represent a significant advance in the technology of domestic appliances.

– Nikau Ltd will spend ￡70,000 on staffing costs and consumables researching and developing the necessary

technology between now and 31 March 2008. Further costs will be incurred in the following year.

– Sales to North America will commence in 2009 and are expected to generate significant profits from that year.

Shares in Date Inc:

– Nikau Ltd owns 35% of the ordinary share capital of Date Inc.

– The shares were purchased from Facet Ltd on 1 June 2003 for their market value of ￡338,000.

– The sale was a no gain, no loss transfer for the purposes of corporation tax.

– Facet Ltd purchased the shares in Date Inc on 1 March 1994 for ￡137,000.

Date Inc:

– A controlled foreign company resident in the country of Palladia.

– Annual chargeable profits arising out of property investment activities are approximately ￡120,000, of which

approximately ￡115,000 is distributed to its shareholders each year.

The tax system in Palladia:

– No taxes on income or capital profits.

– 4% withholding tax on dividends paid to shareholders resident outside Palladia.

Required:

(a) Prepare detailed explanatory notes, including relevant supporting calculations, on the effect of the following

issues on the amount of corporation tax payable by Nikau Ltd for the year ending 31 March 2008.

(i) The costs of developing ‘Project Sabal’ and the significant commercial changes to the company’s

activities arising out of its implementation. (8 marks)

正确答案：
(a) Nikau Ltd – Effect on corporation tax payable for the year ending 31 March 2008
(i) Project Sabal
Research and development expenditure
The expenditure incurred in respect of research and development will give rise to an enhanced deduction for the
purposes of computing the taxable trading profits of Nikau Ltd. The enhanced deduction is 125% of the qualifying
expenditure as Nikau Ltd is a large enterprise for this purpose.
The expenditure will reduce the profits chargeable to corporation tax of Nikau Ltd by ￡87,500 (￡70,000 x 1·25) and
its corporation tax liability by ￡26,250 (￡87,500 x 30%).
The budgeted expenditure will qualify for the enhanced deduction because it appears to satisfy the following conditions.
– It is likely to qualify as research and development expenditure within generally accepted accounting principles as
it will result in new technical knowledge and the production of a substantially improved device for use in the
industry.
– It exceeds ￡10,000 in Nikau Ltd’s accounting period.
– It relates to staff costs, consumable items or other qualifying expenditure as opposed to capital items.
– It will result in further trading activities for Nikau Ltd.
Use of brought forward trading losses
The development of products for the North American market is likely to represent a major change in the nature and
conduct of the trade of Nikau Ltd. This is because the company is developing new products and intends to sell them in
a new market. It is a major change as sales to North America are expected to generate significant additional profits.
Because this change will occur within three years of the change in the ownership of Nikau Ltd on 1 November 2007,
any trading losses arising prior to that date cannot be carried forward beyond that date.
Accordingly, the trading losses brought forward may only be offset against ￡158,958 ((￡360,000 – ￡87,500) x 7/12)
of the company’s trading profits for the year. The remainder of the trading losses ￡36,742 (￡195,700 – ￡158,958) will
be lost resulting in lost tax relief of ￡11,023 (￡36,742 x 30%).
Tutorial note
The profits for the year ending 31 March 2008 will be apportioned to the periods pre and post 1 November 2007 on
either a time basis or some other basis that is just and reasonable.

(c) Calculate and explain the amount of income tax relief that Gerard will obtain in respect of the pension

contributions he proposes to make in the tax year 2007/08 and contrast this with how his position could be

improved by delaying some of the contributions that he could have made in 2007/08 until 2008/09. You

should include relevant supporting calculations and quantify the additional tax savings arising as a result of

your advice.

You should ignore the proposed changes to the bonus scheme for this part of this question and assume that

Gerard’s income will not change in 2008/09. (12 marks)

正确答案：

 

(c) Calculate the expected corporation tax liability of Dovedale Ltd for the year ending 31 March 2007 on the

assumption that all available reliefs are claimed by Dovedale Ltd but that Hira Ltd will not claim any capital

allowances in that year. (4 marks)

正确答案：

 

16 Which of the following statements about accounting concepts and conventions are correct?

(1) The entity concept requires that a business is treated as being separate from its owners.

(2) The use of historical cost accounting tends to understate assets and profit when prices are rising.

(3) The prudence concept means that the lowest possible values should be applied to income and assets and the

highest possible values to expenses and liabilities.

(4) The money measurement concept means that only assets capable of being reliably measured in monetary terms

can be included in the balance sheet of a business.

A 1 and 2

B 2 and 3

C 3 and 4

D 1 and 4

正确答案：D

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