2020年广东省ACCA报名条件和考试科目是什么?

发布时间:2020-01-03


 

ACCA是来自英国的一个注册会计师资格,因为广泛地被全球范围内的各地区和雇主认可而备受关注。与国内的各大财会证书相比,ACCA有着极其独特之处,例如它的报名条件、考试科目等内容。

    2020ACCA考试报名条件:

  • 1、教育部认可的高等院校在校生(本科在校),顺利完成大一的课程考试,即可报名成为ACCA的正式学员;
  • 2、凡具有教育部承认的大专以上学历,即可报名成为ACCA的正式学员;
  • 3、年满16周岁,可先注册成为FLQ学员,在获得商业会计证书后转为ACCA学员,并可豁免ABMAFA三门课程。

    ACCA官方政策指出,要具备以下条件之一者,均可报名参加ACCA考试。那么,ACCA考试共有哪些科目呢?

课程类别

课程序号

课程名称(中)

课程名称(英)

知识课程

AB

会计师与企业

Accountant in Business

MA

管理会计

Management Accounting

FA

财务会计

Financial Accounting

技能课程

LW

公司法与商法

Corporate and Business Law

PM

业绩管理

Performance Management

TX

税务

Taxation

FR

财务报告

Financial Reporting

AA

审计与认证业务

Audit and Assurance

FM

财务管理

Financial Management


课程类别

课程序号

课程名称(中)

课程名称(英)

核心课程

SBL

战略商业领袖

Strategic Business Leader

SBR

战略商业报告

Strategic Business Report

选修课程
42

AFM

高级财务管理

Advanced Financial Management AFM

APM

高级业绩管理

AdvancedPerformance Management APM

ATX

高级税务

Advanced Taxation ATX

AAA

高级审计与认证业务

Advanced Audit and Assurance AAA

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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。

17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash received from tenants

was $83,700.

Details of rent in arrears and in advance at the beginning and end of the year were:

In arrears In advance

$ $

30 June 2004 3,800 2,400

30 June 2005 4,700 3,000

All arrears of rent were subsequently received.

What figure for rental income should be included in the company’s income statement for the year ended 30 June

2005?

A $84,000

B $83,400

C $80,600

D $85,800

正确答案:A

5 All managers need to understand the importance of motivation in the workplace.

Required:

(a) Explain the ‘content theory’ of motivation. (5 marks)

正确答案:
5 The way in which managers treat their employees can significantly influence the satisfaction that the employees derive from their work and thus the overall success of the organisation. Understanding the importance of motivation is therefore an important management skill.
(a) Content theories address the question ‘What are the things that motivate people?’
Content theories are also called need theories (because they concentrate on the needs fulfilled by work) and are based on the notion that all human beings have a set of needs or required outcomes, and according to this theory, these needs can be satisfied through work. The theory focuses on what arouses, maintains and regulates good, directed behaviour and what specific individual forces motivate people. However, content theories assume that everyone responds to motivating factors in the same way and that consequently there is one, best way to motivate everybody.

10 Which of the following costs should be included in valuing inventories of finished goods held by a manufacturing

company, according to IAS2 Inventories?

1 Carriage inwards.

2 Carriage outwards.

3 Depreciation of factory plant.

4 Accounts department costs relating to wages for production employees.

A All four items

B 2 and 3 only

C 1, 3 and 4 only

D 1 and 4 only

正确答案:C

(d) What criteria would you use to assess whether Universal is an ‘excellent’ company? (5 marks)

正确答案:
(d) One of the most widely used models to identify excellence is that of Peters and Waterman developed in their research into
excellent American companies. Interestingly, they agreed with Leavitt in that the companies identified as excellent, whether
they were manufacturers or service businesses, could be seen as offering an excellent service to their customers. This required
them to understand what their customers really valued and then put in place the resources, competences and decision making
processes that delivered the desired attributes. Excellence was positively associated with innovation. Using their checklist of
excellent attributes, Universal could see to be excellent in the following ways:
A bias for action – there is evidence to suggest that both Matthew and Simon are action orientated. They showed an admirable
willingness to experiment and develop a service that added significant value to the customer experience.
Hands-on, value driven – again, the commitment to deliver a quality service – one that they are totally familiar with and able
to deliver themselves – suggests that this value is communicated and shared with staff. The use of self employed installers
and sales people make this commitment particularly important.
Close to the customer – all the evidence points to a real and deep understanding of customer needs. The opportunity for the
business stems from the poor customer service provided by their small competitors. Systems are designed to achieve the ‘no
surprises’ service, which leads to significant levels of customer recommendation and advocacy.
Autonomy and entrepreneurship – there is evidence of a strong belief that individuals and teams should be encouraged to
compete with one another, but not in ways that compromise the quality of the service delivered.
Simple form. – lean staff – Universal is a small functionally managed firm. There is no evidence of creating a large
headquarters, since managers are closely involved with the day-to-day management of their function.
Productivity through people – people are key to the service provided and there is recognition that teams are crucial to the
firm’s growth and success.
Simultaneous loose-tight properties – more difficult to identify in a small company, but there is clearly commitment to shared
values and giving people the freedom to achieve results within this value framework.
These measures of excellence again show the importance of ‘hard’ and ‘soft’ factors in achieving outstanding performance.
An alternative interpretation is to see these attributes as critical success factors, which if achieved, are clearly linked to key
performance indicators. Universal’s growth shows the link between strategy and the qualities needed to achieve this growth.
The ubiquitous balanced scorecard could also be used to measure four key criteria of company performance and
benchmarking the company against the major installers could also provide evidence of excellence. The recent gaining of a
government award for Universal’s contribution to inner city job creation is also a useful indicator of all round excellence.

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