ACCA考试在国内考了一部分出国后可以接着考吗

发布时间:2021-04-23


ACCA考试在国内考了一部分出国后可以接着考吗


最佳答案

可以。ACCA全球统考,不管在哪里,只要有考点,都可以接着考,没有任何影响和限制。记得报考的时候选国外的考点,注册什么的都地域是不影响的。


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。

(ii) Set out the information required by Jane in connection with the administration of the company’s tax

affairs and identify any penalties that may already be payable. (3 marks)

正确答案:
(ii) Administration of the company’s tax affairs
The corporation tax return must be submitted within 12 months of the end of the accounting period, i.e. by 5 April
2008.
Corporation tax is due nine months and one day after the end of the accounting period, i.e. by 6 January 2008.
HMRC have 12 months from the filing date to enquire into the corporation tax return. This deadline is extended if the
return is submitted late. Once this deadline has passed the return can be regarded as agreed provided it includes all
necessary information and there has been no loss of tax due to the company’s fraud or negligence.
Jane should have notified HMRC by 5 July 2006 that Speak Write Ltd’s first accounting period began on 6 April 2006.
The penalty for failing to notify is a maximum of £3,000.

(b) Using sensitivity analysis, estimate by what percentage each of the under-mentioned items, taken separately,

would need to change before the recommendation in (a) above is varied:

(i) Initial outlay;

(ii) Annual contribution. (4 marks)

正确答案:

(iii) Calculate the cash remaining in the company as a result of the salary and dividend payments made in

(ii) above. (1 mark)

正确答案:

 


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