速来查看！关于2020年考完ACCA需要花费多少钱

正确答案：
(ii) If the directors agree to disclose the note, it should be reviewed by the auditors to ensure that it is sufficiently detailed.
In evaluating the adequacy of the disclosure in the note, the auditor should consider whether the disclosure explicitly
draws the reader’s attention to the possibility that the entity may not be able to continue as a going concern in the
foreseeable future. The note should include a description of conditions giving rise to significant doubt, and the directors’
plans to deal with the conditions. If the note provided contains adequate information then there is no breach of financial
reporting standards, and so no disagreement with the directors.
If the disclosure is considered adequate, then the opinion should not be qualified. The auditors should consider a
modification by adding an emphasis of matter paragraph to highlight the existence of the material uncertainties, and to
draw attention to the note to the financial statements. The emphasis of matter paragraph should firstly contain a brief
description of the uncertainties, and also refer explicitly to the note to the financial statements where the situation has
been fully described. The emphasis of matter paragraph should re-iterate that the audit opinion is not qualified.
However, it could be the case that a note has been given in the financial statements, but that the details are inadequate
and do not fully explain the significant uncertainties affecting the going concern status of the company. In this situation
the auditors should express a qualified opinion, disagreeing with the preparation of the financial statements, as the
disclosure requirements of IAS 1 have not been followed.

正确答案：

 

When considering the shortfall
– The family’s expenditure is likely to increase as the children get older, particularly if there is a need for school fees.
– There will be a need for some cash immediately to pay for the cost of the funeral.
– It is assumed that the whole of Jane’s estate has been left to Charles such that there will be no inheritance tax on her
death.
– The shortfall may be reduced by:
(i) State benefits and tax credits.
(ii) Expenditure on non-essential items, e.g. holidays and entertainment included in the annual expenditure of
￡45,500.
(iii) The income generated by Charles if he were to return to work.
– The shortfall may be increased by additional child-care costs due to Charles being a single parent, particularly if he
returns to work full-time.
Further information required
– The level of state benefits and tax credits available to Charles.
– The current level of expenditure on non-essential items.
– The costs of child-care if Charles were to return to work.
– Details of any wills made by Charles or Jane.
– Whether Charles’ investment properties could be sold and the proceeds invested in assets with a higher annual return.
– Whether there is any value in Speak Write Ltd independent of Jane, such that the company could be sold after Jane’s
death.
Other related issues
– The couple should consider making provision for their retirement via pension contributions or some other form. of long
term investment plan.
– The couple should recognise that there would be significant financial problems if Jane were to become seriously ill. In
addition to the family’s income falling as set out above, its expenditure would probably increase.
Protection products
– Term life assurance
A qualifying life policy would pay out a tax-free lump sum on Jane’s death.
– Permanent health insurance
Would provide a regular income if Jane were unable to work due to illness.
– Critical illness insurance
Would provide a capital sum in the event of Jane being diagnosed with an insured illness.

正确答案：
(b)Thealgebraicmodelrequiresseveralassumptionstobetrue.First,theremustbeaconsistentrelationshipbetweenprice(P)anddemand(Q),sothatademandequationcanbeestablished,usuallyintheform.P=a–bQ.Here,althoughthereisaclearrelationshipbetweenthetwo,itisnotaperfectlylinearrelationshipandsomorecomplicatedtechniquesarerequiredtocalculatethedemandequation.ItalsocannotbeassumedthatalinearrelationshipwillholdforallvaluesofPandQotherthanthefivegiven.Similarly,theremustbeaclearrelationshipbetweendemandandmarginalcost,usuallysatisfiedbyconstantvariablecostperunitandconstantfixedcosts.Thechangingvariablecostsperunitagaincomplicatetheissue,butitisthechangesinfixedcostswhichmakethealgebraicmethodlessusefulinJewel’scase.Thealgebraicmodelisonlysuitableforcompaniesoperatinginamonopolyanditisnotclearherewhetherthisisthecase,butitseemsunlikely,soany‘optimum’pricemightbecomeirrelevantifJewel’scompetitorschargesignificantlylowerprices.Othermoregeneralfactorsnotconsideredbythealgebraicmodelarepoliticalfactorswhichmightaffectimports,socialfactorswhichmayaffectcustomertastesandeconomicfactorswhichmayaffectexchangeratesorcustomerspendingpower.Thereliabilityoftheestimatesthemselves–forsalesprices,variablecostsandfixedcosts–couldalsobecalledintoquestion.

正确答案：
(ii) Tethys Ltd – Use of trading loss
– The two companies will not be in a group relief group as Saturn Ltd will not own 75% of Tethys Ltd.
– For a consortium to exist, 75% of the ordinary share capital of Tethys Ltd must be held by companies which each
hold at least 5%. Accordingly, Tethys Ltd will be a consortium company if the balance of its share capital is owned
by Clangers Ltd but not if it is owned by Edith Clanger.
– If Tethys Ltd qualifies as a consortium company: 65% of its trading losses in the period from 1 August 2008 to
31 December 2008 can be surrendered to Saturn Ltd, i.e. ￡21,667 (￡80,000 x 5/12 x 65%).
– If Tethys Ltd does not qualify as a consortium company: none of its loss can be surrendered to Saturn Ltd.
– The acquisition of 65% of Tethys Ltd is a change in ownership of the company. If there is a major change in the
nature or conduct of the trade of Tethys Ltd within three years of 1 August 2008, the loss arising prior to that date
cannot be carried forward for relief in the future.
Further information required:
– Ownership of the balance of the share capital of Tethys Ltd.