广西考生：ACCA国际会计师报考条件中,具有高等专科以上学校毕业学历是什么意思?

发布时间：2020-01-10

既然选择了要走的路，就坚持下去，相信只要有信心，就一定能掌握自己的前途和命运。各位正在备考ACCA考试的小伙伴们，大家一定要坚持下去，攻克还有两个多月时间就要到来的ACCA考试。近期，有个小伙伴担心自己学历可能不够高，就问了51题库考试学习网一个关于报名的问题：考试条件中的高等专科学历是什么意思？是大专？高专？还是中专？51题库考试学习网就这个问题为大家答疑解惑：

想必有很多“资深”的ACCAer已经忘了报考条件是什么了吧？想必“萌新”的ACCAer还不清楚报考条件吧？不清楚自己是否符合报考条件吗？且随51题库考试学习网一起回忆一下关于报考ACCA考试的条件介绍：

报考国际注册会计师的条件有哪些？

报名国际注册会计师ACCA考试，具备以下条件之一即可：

1）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；

2）教育部认可的高等院校在校生，顺利完成大一的课程考试，即可报名成为ACCA的正式学员；

3）未符合1、2项报名资格的16周岁以上的申请者，也可以先申请参加FIA（Foundations in Accountancy）基础财务资格考试。在完成基础商业会计（FAB）、基础管理会计（FMA）、基础财务会计（FFA）3门课程，并完成ACCA基础职业模块，可获得ACCA商业会计师资格证书（Diploma in Accounting and Business），资格证书后可豁免ACCAF1-F3三门课程的考试，直接进入技能课程的考试。

一直以来，ACCA都以培养国际性的高级会计、财务管理专家著称，其高质量的课程设计，高标准的考试要求，不仅赢得了联合国和各大国际性组织的高度评价，更为众多跨国公司和专业机构所推崇。

以上就是关于报考ACCA考试的条件介绍，由此可以看出，其实报考ACCA考试的门槛条件是比较低的了，相对于国内的注册会计师考试而言，少了工作年限。因此，让不少大学生也纷纷去报名参加考试。而至于“高等专科以上”是什么意思，可以从上面的条件得知：大专。因此，报考ACCA考试的最低学历都是大专学历，中专不行哦！

同样的路，有人敢走，有人不敢。走不走，不是路说了算，是看自己有没有那个胆。有的人摔了一跤也许一辈子再也不敢站起来走了，有目标的人，就算是摔得遍体鳞伤，依然勇往直前。人和人其实也没什么太多的差异，只在思维一念之间，学会换位思考，成就自己人生。坚持信念，找对平台，跟对人，懂得感恩，诚信为人，坚持不懈，梦想终会成真。无论是初次备考ACCA还是多次备考ACCA的同学，51题库考试学习网相信你定会赢！

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。

(b) What styles of managing change would you recommend John use to bring about the desired change?

(8 marks)

正确答案：
(b) Choosing the right combination of styles to manage the desired change will be an interesting challenge to John as the principal
change agent. Education and communication will be vital in getting the police officers to buy in to the need for change. It is
only by changing their perception of the nature and size of the city centre problem that any change in activity will be possible.
Communication will also be important to keep the other stakeholders informed and on board – in this case the mayor is likely
to be a key player.
Having convinced the police officers of the need for and achievability of the change John has then to motivate them to become
involved. This is achieved through collaboration and participation. John will determine the extent to which officers or task
groups are involved in various parts in the change process. Here the emphasis is on getting a shared ownership of the problem
and getting better solutions to parts of the problem. As with education and communication this may be a time-consuming
process.
Intervention by John may be needed at various points in the change process; he may delegate certain activities to others but
retain the coordination and control of the project. On occasions it may be necessary for John to take direct control over the
process in order to clarify and speed-up the whole process but such direction may cause a lack of acceptance and a poorly
conceived strategy. Finally, in times of crisis resort may have to be made to coercion/edict. This is likely to be the leastsuccessful means of managing change and should only be used when exceptional circumstances are present.

22 Which of the following statements about limited liability companies’ accounting is/are correct?

1 A revaluation reserve arises when a non-current asset is sold at a profit.

2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company

may issue.

3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after

the balance sheet date.

A All three statements

B 1 and 2 only

C 2 and 3 only

D None of the statements

正确答案：D

James died on 22 January 2015. He had made the following gifts during his lifetime:

(1) On 9 October 2007, a cash gift of ￡35,000 to a trust. No lifetime inheritance tax was payable in respect of this gift.

(2) On 14 May 2013, a cash gift of ￡420,000 to his daughter.

(3) On 2 August 2013, a gift of a property valued at ￡260,000 to a trust. No lifetime inheritance tax was payable in respect of this gift because it was covered by the nil rate band. By the time of James’ death on 22 January 2015, the property had increased in value to ￡310,000.

On 22 January 2015, James’ estate was valued at ￡870,000. Under the terms of his will, James left his entire estate to his children.

The nil rate band of James’ wife was fully utilised when she died ten years ago.

The nil rate band for the tax year 2007–08 is ￡300,000, and for the tax year 2013–14 it is ￡325,000.

Required:

(a) Calculate the inheritance tax which will be payable as a result of James’ death, and state who will be responsible for paying the tax. (6 marks)

(b) Explain why it might have been beneficial for inheritance tax purposes if James had left a portion of his estate to his grandchildren rather than to his children. (2 marks)

(c) Explain why it might be advantageous for inheritance tax purposes for a person to make lifetime gifts even when such gifts are made within seven years of death.

Notes:

1. Your answer should include a calculation of James’ inheritance tax saving from making the gift of property to the trust on 2 August 2013 rather than retaining the property until his death.

2. You are not expected to consider lifetime exemptions in this part of the question. (2 marks)

正确答案：

(a) James – Inheritance tax arising on death

Lifetime transfers within seven years of death

The personal representatives of James’ estate will be responsible for paying the inheritance tax of ￡348,000.

Working – Available nil rate band

(b) Skipping a generation avoids a further charge to inheritance tax when the children die. Gifts will then only be taxed once before being inherited by the grandchildren, rather than twice.

(c) (1) Even if the donor does not survive for seven years, taper relief will reduce the amount of IHT payable after three years.

(2) The value of potentially exempt transfers and chargeable lifetime transfers are fixed at the time they are made.

(3) James therefore saved inheritance tax of ￡20,000 ((310,000 – 260,000) at 40%) by making the lifetime gift of property.

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