非相关专业、相关工作等能报名ACCA考试吗？

发布时间：2020-02-22


近几年ACCA考试热度不断上升，在新年到来之后就有小伙伴在网上询问考试报名的相关信息。比如，有网友就在询问非相关专业、相关工作等能报名ACCA考试。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试报名条件的相关信息，以供参考。

ACCA报名方式比较灵活，报名条件不高，对报考人员的专业、工作年限并未要求，满足学历或者其他的相应要求即可。报名参加ACCA考试，要具备以下条件之一：

  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；（这里的学历要求并不仅指全日制学历，请考生注意）

  2）教育部认可的高等院校在校生，顺利完成所有课程考试，即可报名成为ACCA的正式学员；（一般来说，完成所有课程考试的在校生一般指大三、大四学生）。

  3）未符合以上报名资格的申请者，而年龄在21岁以上，可循成年考生（MSER）途径申请入会。（具体申请条件及方法，还请各位考生咨询ACCA的官方网站）该途径允许学员作为ACCA校外进修生，在两年内通过F2和F3两门课程，便能以正式学员的身份继续考其他科目。（ACCA考试一年举行4次，但是不同报名时间对应的考试时间略有差异）

  4）未符合1、2项报名资格的申请者，也可以先申请参加CAT资格考试。获得CAT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。后续考试同样要按照正常的模块顺序报名参加。

注意，注册报名随时都可以进行，但注册时间的早晚，决定了第一次参加考试的时间。通常来说，每年7月31日前注册，有资格参加同年12月份的考试；12月15日前注册，有资格参加翌年6月份考试。51题库考试学习网提醒：ACCA考试费用较高，小伙伴们如果准备不够好，别急于报考哦。

以上就是关于ACCA考试报名条件的相关情况。51题库考试学习网提醒：ACCA考试一年举行次数较多，因此小伙伴们要确保已经准备充分后报考哦。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。


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。

4 Graham Smith is Operations Director of Catering Food Services (CFS) a ￡1·5 billion UK based distributor of foods to

professional catering organisations. It has 30 trading units spread across the country from which it can supply a

complete range of fresh, chilled and frozen food products. Its customers range from major fast food chains, catering

services for the armed forces down to individual restaurants and cafes. Wholesale food distribution is very much a

price driven service, in which it is very difficult to differentiate CFS’s service from its competitors.

Graham is very aware of the Government’s growing interest in promoting good corporate environmental practices and

encouraging companies to achieve the international quality standard for environmentally responsible operations. CFS

operates a fleet of 1,000 lorries and each lorry produces the equivalent of its own weight in pollutants over the course

of a year without the installation of expensive pollution control systems. Graham is also aware that his larger

customers are looking to their distributors to become more environmentally responsible and the ‘greening’ of their

supply chain is becoming a real issue. Unfortunately his concern with developing a company-wide environmental

management strategy is not shared by his fellow managers responsible for the key distribution functions including

purchasing, logistics, warehousing and transportation. They argued that time spent on corporate responsibility issues

was time wasted and simply added to costs.

Graham has decided to propose the appointment of a project manager to develop and implement a company

environmental strategy including the achievement of the international quality standard. The person appointed must

have the necessary project management skills to see the project through to successful conclusion.

You have been appointed project manager for CFS’s ‘environmentally aware’ project.

Required:

(a) What are the key project management skills that are necessary in achieving company-wide commitment in

CFS to achieve the desired environmental strategy? (15 marks)

正确答案：

(a) Simply defined, a project is ‘activity that has a start, a middle and an end and consumes resources’ – it is therefore a discrete
activity aimed at achieving a specific objective or range of objectives. Graham is intent on using the ‘environmentally aware’
project to achieve a specific objective – the attainment of the international environmental standard. He is, however, aware
that there are a number of internal stakeholders inside the company who question the significance of such a project.
Externally, he can point to significant stakeholders, including customers and government who are looking for CFS to become
more environmentally aware. The project is likely to have strategic and not simply operational or administrative significance
and the person appointed into the role of project manager, ideally, should have both the traditional skills associated with
project management plus those of strategic management. Grundy and Brown list the traditional project management
techniques as:

Clearly, the project manager must have the technical project management skills, being able to manage the project through its
life cycle, which involves defining the project in terms of project objectives and scope as defined by time, cost and quality.
Planning the project in terms of breaking the overall project down into separate activities, estimating the resources required
and linking activities to resources in terms of time and priorities. Implementing the plan, including reviewing the progress in
meeting time and cost objectives and taking corrective action where and when necessary. Finally, reviewing the outcomes of
the project in terms of what was delivered to the customer and the extent to which client expectations were met.
The strategic nature of the project means that the project manager must have significant leadership skills, not only of the
project team, who are likely to come from different functions and parts of the company, but also influential stakeholders inside
and outside the company. This implies they should have good ‘political’ and communication skills as the project is of strategic
significance to the company. The ability to show how this particular project fits with the overall strategy of the firm is
important. The project is an important part in the achievement of the company strategy and in CFS’s case may help it
differentiate itself from its competitors. However, the project manager must recognise that there will be resistance from existing
managers reluctant to see resources committed to projects outside of the traditional value chain of the company. Certainly,
the project manager for the ‘environmentally aware’ project will themselves need to be aware of the external environmental
pressures prompting the firm to set itself specific environmental objectives and be able to link into supportive networks and
alliances. Finally, Grundy and Brown argue that the project manager will be the key to reviewing and learning from the project,
assessing whether defined objectives were achieved, the effectiveness or otherwise of the implementation process and how
key stakeholders were managed. The danger is that projects are seen as ‘one-off’ rather than contributing to the knowledge
and learning of the organisation. There may be a significant ‘learning curve’ that the firm has to go down and look tocontinuously improve its project management process.

2 John Dixon is the recently appointed Chief of Police for a major city in the UK. He has inherited a major problem in

that its residents are very concerned with various forms of antisocial behaviour and minor crimes carried out by a

small number of people, which makes living, working, travelling and socialising in the city centre unpleasant rather

than life threatening. The city’s residents have recently voted for it being one of the five worst cities in the UK in which

to live. There is little or no contact between the police and these residents.

The city is split into a number of police districts, each with its own senior officer in charge. Their focus is on the

response to emergency calls and solving serious crimes in their district rather than the less urgent crimes affecting

everyday living in the city. Response times and serious crime solution rates are the traditional measures by which their

performance is measured and leave them open to criticism of simply reacting to events. There is little sense of being

part of a city police force and, consequently, little sharing of information and experience between the different districts.

The failure in policing antisocial behaviour in the city is seen as being largely the result of a shortage of resources.

There are also important internal and external groups varying in their support or resistance to any necessary change

in policing strategy. Key players include the mayor of the city anxious to improve the reputation of the city, the city’s

press, traditionally used to highlighting police failures rather than successes and finally the courts of justice, which

are reluctant to take on the increased workload that any moves towards reducing antisocial behaviour would produce.

John is aware of the complexity of the problem he faces in changing the way the city is policed to improve the quality

of life of its citizens. He has, however, an impressive track record as a change agent in previous appointments and is

confident that he can bring about the necessary change.

Required:

(a) Using change management models where appropriate, provide John with a brief report on the nature of

change needed in the way the city is policed in order to improve the city’s quality of life. (12 marks)

正确答案：
(a) To: John Dixon
From: Change Management consultant
Changes to policing and impact on the city’s quality of life
This is a complex problem involving different stakeholders each of which is looking for different results from the policing
system. The recognition of the need to change is one of the most difficult parts of the change process. There will be
considerable commitment to the current ways of doing things reinforced by the ways in which performance is measured. The
various stakeholders involved will have different perceptions of the problem and the need for change. They will have different
levels of power and influence and different levels of interest in seeing the change happen. Mendelow’s model for mapping
may prove useful in understanding how to handle the expectations of the different groups. The key players would clearly be
the senior officers in charge of the city’s districts who will be responsible for implementing any change in the way the city is
policed. You will have to decide how to convince these officers that a change to the way they currently do things is needed.
One suggestion is that they actually get first-hand experience of the conditions being faced by the city’s residents. Another
group with significant power and interest are the courts because if they refuse to process the cases of antisocial behaviour
then the whole strategy will fail. However, the interest of the mayor and the media in the reputation the city has gained may
be used to counter the reluctance of the courts to take on the extra workload.
One of the most popular models for understanding change and likely resistance to it, is to carry out a forcefield analysis.
Johnson, Scholes and Whittington argue that such an analysis ‘provides an initial view of change problems that need to be
tackled, by identifying forces for and against change’. They ask three key questions:
What aspects of the current situation might aid change in the desired direction, and how might these be reinforced?
What aspects of the current situation would block such a change, and how can these be overcome?
What needs to be introduced or developed to aid change?

Forcefield analysis
Pushing Resisting
Residents’ desire for safer city Police commitment to serious crime
Mayor of city – city’s reputation District focus and not city concern
John Dixon’s desire for change Traditional performance measures
Courts fear of increased workload
Police resources over committed
Forcefield analysis was first developed by Kurt Lewin and linked to his 3-step model of change where to accomplish desired
change it is necessary to get the various stakeholders to recognise the need for change and unfreeze the situation. This will
require you to use some or all of the styles of managing change explained below. One of the real problems is that each
stakeholder will feel that they have an objective view of the situation. Getting a shared view may be very difficult to achieve
and require real leadership on your part.
Once the need to change is agreed there will need to be major changes in the way the city is policed to achieve the desired
goal of eliminating antisocial behaviour and improving the quality-of-life for the city’s residents. Real change will be needed
to the way in which police resources are deployed, the systems used to police on a city rather than on a district basis and
the way results are measured and publicised. There will be a need for ‘quick wins’ to show the potential positive results
achievable with the new strategy.
Finally, rewards and sanctions must be put in place to re-enforce the desired state of affairs and prevent behaviours slipping
back to the previous position. Here you will need to look at how to refreeze the situation and clearly show how the new
position means that the goals of the city and its stakeholders are really shared.
There are many available change models for a programme such as this such as the Gemini 4Rs framework and most will
look to assess the scope of change required and the timeframe. available to achieve it. Undoubtedly, you will require many ofthe skills associated with project management in a major change programme such as this.
Yours,

The IOA Division is also considering whether to undertake an investment in the West of the country (the West Project).

An initial cash outlay investment of ￡12 million will be required and a net cash inflow amounting to ￡5 million is

expected to arise in each of the four years of the life of the project.

The activities involved in the West project will cause the local river to become polluted and discoloured due to the

discharge of waste substances from mining operations.

It is estimated that at the end of year four a cash outlay of ￡2 million would be required to restore the river to its

original colour. This would also clear 90% of the pollution caused as a result of the mining activities of the IOA

Division.

The remaining 10% of the pollution caused as a result of the mining activities of the IOA Division could be cleared

up by a further cash outlay of ￡2 million.

(c) Evaluate the West project and, stating your reasons, comment on whether the board of directors of NCL plc

should spend the further ￡2 million in order to eliminate the remaining 10% of pollution. (6 marks)

(Ignore Taxation).

正确答案：

(c) The net present value of the West project is dependent upon the level of environmental expenditure that will be incurred by
Division IOA at the conclusion of the project. The potential NPV of the West project can be calculated using a discount rate
of 12% per annum which assumes that the West project has similar characteristics to the North, East and South projects.
Net cash inflows for each of years 1–4 = ￡5 million
Cumulative discount factor at 12% per annum = 3·037
Therefore the present value of cashflows is ￡5 million x 3·037 = ￡15,185 million and the net cash flow after the initial
outlay of ￡12 million is ￡3,185,000.
There is now the strategic consideration regarding whether to spend ￡2 million which will restore the river to its original colour
and also clear 90% of the pollution caused as a result of the mining activities of the IOA Division, or to incur expenditure of
a further ￡2 million which will completely redress any damage done to the environment by the activities of the IOA Division.

(c) Critically discuss the likely effectiveness of standard questionnaires sent to other auditors as a means of

obtaining information required. (5 marks)

正确答案：
(c) Likely effectiveness of standard questionnaires
Most group auditors obtain information from other auditors through questionnaires in the form. of yes/no requests and/or
detailed questions.
Standard yes/no questionnaires are widely used because, for example, they:
■ can be completed more quickly by someone already familiar with their form. and content;
■ facilitate summarisation of responses from other auditors by the group auditor.
However, a standard questionnaire may be less effective than a ‘bespoke’ one in that it is likely to ask unnecessary questions.
This may result in the other auditor finding the questions to be ‘not applicable’ and regarding completion of the questionnaire
as a form-filling exercise, rather than providing the group auditor with essential information.
Nevertheless, there is a danger that questionnaires that are not based on some standard form. may overlook or otherwise omit
some significant issues and therefore fail to alert the group auditor to a potential risk area.
Thus a balance needs to be struck between requesting enough information for the group auditor to form. their own view
without requesting meaningless ‘box-ticking’ questions that do not deal with the issues. Questionnaires that get longer and
longer are likely to lose their effectiveness especially if they are to be used in different locations/jurisdictions.
Questionnaires will cover a broad range of topics such as qualifications, competence/experience, compliance with ISAs (and
ISQC 1), audit findings, subsequent events, etc. Therefore there will be a tendency to length (completeness) rather than
quality (relevance).
In conclusion, questionnaires should:
■ avoid over-use of yes/no questions which may encourage laxity;
■ not ask for information that has already been provided or which is unnecessary; and
■ be adequately tailored.

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