请问四川省考生ACCA国际会计师证书应该怎么注册呢?

发布时间：2020-01-09

首先，51题库考试学习网在这里告诉大家，ACCA国际会计师证书是不能够注册的，是需要通过一个难度较高的考试获得的，可以通过注册获得是ACCA会员资格，那么这个会员资格又是什么呢？其实这个ACCA会员资格是报考ACCA证书考试的一个条件之一，要成为ACCA会员才可以报考ACCA考试，那么接下来，51题库考试学习网就告诉大家关于ACCA会员注册资格的流程：

首先大家先了解一下ACCA会员的注册条件：  

一、申请参加ACCA考试者，必须首先注册成为ACCA学员，注册需具备以下任一条件：   

(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；（自考本科的学历也可以哦，只要有相应的学历证书）

(2) 教育部认可的高等院校在校生，顺利完成大一所有课程考试，即可报名成为ACCA的正式学员；（换句话说就是你在大一的时候成绩不挂科不重修，进入大二学期就可以报考ACCA了）

(3) 未符合1，2项报名资格的申请者，可以先申请参加FIA资格考试，通过FFA，FMA，FAB三门课程后，可以申请转入ACCA并且豁免F1-F3三门课程的考试，直接进入ACCA技能课程阶段的考试；需要注意的是在校大学生满足一些条件也可以申请免试哟，具体规定可以参考ACCA官网发布的相关文献。

温馨提示：注册报名成为ACCA的学员随时都可以进行，但注册时间的早晚，决定了第一次参加考试的

二、ACCA在注册时，需要准备和提交的资料：

在校学员所需准备的注册资料 (原件、复印件和译文)

（若有同学不清楚英文在读证明如何打印？在哪儿打印？建议自行在网上查询）

(1) 中英文在读证明（由学校教务部门开具，加盖公章，在读证明及成绩单加盖的公章必须一致），

(2) 中英文在校期间各年级成绩单，至少要提供大一成绩单，并加盖所在学校或学校教务部门公章（可先到学员辅导员处打印成绩单，再到学校的教务处盖章即可）

(3) 中英文个人身份证件或护照（护照办理一般和身份证办理在同一地点）

 (4) 2寸彩色证件照一张 （建议多准备几张照片，以防出现意外情况） 

(5) 注册报名费（现金代缴或信用卡支付）   

非在校学员所需准备的注册资料 (原件、复印件和译文)

(1) 中英文个人身份证件或护照   

(2) 中英文学历证明（毕业证及学位证） （大专及其以上的学历）  

(3) 2寸彩色证件照一张（同样建议多备几张以备不时之需）  

三、ACCA注册流程

第一步：准备注册所需材料（就是第二个步骤所准备的全部资料）

第二步：在全球官方网站进行注

(1) 在线注册地址http://www.accaglobal.com/en/qualifications/apply-now.html

(2) 填写相关个人信息（如姓名、性别、出生日期等）（注意：填写有效的信息，方便联系到你）

(3) 填写相关个人学历信息（如毕业院校、学历、专业等）

(4) 在线上传注册资料

(5) 若学员计划申请免试，在填写完毕Your Qualifications之后，系统便会自动显示学员有可能获得的免试科目，最终免试结果以注册成功后ACCA英国总部的审核结果为准；如需放弃免试，需点击相应科目Give Up选项(6) 若学员放弃牛津布鲁克斯大学的学位申请资格

需在Bsc Degree处勾选是否放弃第三步：支付注册费用

(1) 可使用VISA或MasterCard信用卡（见信用卡面logo）

(2) 可使用双币信用卡

(3) 双币信用卡可为人民币+美金，也可为人民币+英镑，美金版信用卡会将ACCA扣除的英镑自动转换为美金

(4) 卡面上无VISA或MasterCard的信用卡（如JCB、AmericanExpress等）皆不可用

(5) 可使用支付宝

(6) 可使用银联借记卡

四、到代表处办理报名注册程序

将填写完整的网上报名注册表（在英文网站上注册完成后可以打印出两页的PDF文件）、中文学员登记表请先打印再点击提交，以及其他相关材料交至代表处或直接寄往英国总部。北京、上海和广州的学员报名注册后,领取学员手册，外地学员通过邮寄到代表处注册的学员由当地代表处寄发。 （需要注意的事，因为相关注册表是寄往国外，因此花费的时间相对来说可能较长，请大家耐心等待）

怎么样？看了这么多，是不是感觉“国际注册会计师”资格证不容易获得呢？连注册一个会员都需要花费较长的时间。But，51题库考试学习网相信大家一定可以做到的。没有付出，哪来回报呢？证书再难，抵不过你一颗热情心，一双勤劳手。

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) An evaluation of the environmental and sustainability implications of the Giant Dam Project; (8 marks)

正确答案：
(ii) Environmental and sustainability implications of the Giant Dam Project
In our preparation for the bid to act as principal contractor for the Giant Dam Project, we established that there were
two prominent negative implications of the project but these are, in our view, more than offset by two major
environmental positives.
The environmental arguments against the Giant Dam Project both concern the flooding of the valley behind the dam.
Regrettably, it seems that there will be some loss of important habitats. This, in turn, may mean the removal of balanced
environmental conditions for certain animal and plant species. In addition, the flooding of the valley will result in the
loss of productive farmland. This will mean reduced capacity for the host country to grow food and thus support citizens
such as the members of First Nation. From our point of view, as the board of R&M, however, we would remind
shareholders and other observers that the decisions involving the size and positioning of the Giant Dam were taken by
the client, the government. It is R&M’s job, having won the contract as principal contractor, to now carry out the plans,
regardless of our own views.
Happily, however, there are two very powerful environmental arguments in favour of the Giant Dam Project. It will create
a large source of clean energy for economic development that will be sustainable, as it will create no carbon emissions
nor will it consume any non-renewable resources as it does so (compared to, for example, fossil fuels).
At a time when people are becoming very concerned about greenhouse gases produced from conventional power
generation, the Giant Dam Project will contribute to the East Asian country’s internationally agreed carbon reduction
targets. This, in turn, will contribute to the reduction of greenhouse gases in the environment.
It is clear that the construction of the Giant Dam Project is an environmental conundrum with strong arguments on both
sides. The deciding factor may be the opinion that we each have of the desirability of economic growth in the East Asian
country (which the energy from the dam is intended to support). It seems that Stop-the-dam values the preservation of
the original environment more than the economic growth that the energy from the dam would support. The client does
not agree with this assessment and we are happy to be involved with a project that will create such a useful source of
renewable and non-polluting energy.

2 Your audit client, Prescott Co, is a national hotel group with substantial cash resources. Its accounting functions are

well managed and the group accounting policies are rigorously applied. The company’s financial year end is

31 December.

Prescott has been seeking to acquire a construction company for some time in order to bring in-house the building

and refurbishment of hotels and related leisure facilities (e.g. swimming pools, squash courts and restaurants).

Prescott’s management has recently identified Robson Construction Co as a potential target and has urgently requested

that you undertake a limited due diligence review lasting two days next week.

Further to their preliminary talks with Robson’s management, Prescott has provided you with the following brief on

Robson Construction Co:

The chief executive, managing director and finance director are all family members and major shareholders. The

company name has an established reputation for quality constructions.

Due to a recession in the building trade the company has been operating at its overdraft limit for the last 18

months and has been close to breaching debt covenants on several occasions.

Robson’s accounting policies are generally less prudent than those of Prescott (e.g. assets are depreciated over

longer estimated useful lives).

Contract revenue is recognised on the percentage of completion method, measured by reference to costs incurred

to date. Provisions are made for loss-making contracts.

The company’s management team includes a qualified and experienced quantity surveyor. His main

responsibilities include:

(1) supervising quarterly physical counts at major construction sites;

(2) comparing costs to date against quarterly rolling budgets; and

(3) determining profits and losses by contract at each financial year end.

Although much of the labour is provided under subcontracts all construction work is supervised by full-time site

managers.

In August 2005, Robson received a claim that a site on which it built a housing development in 2002 was not

properly drained and is now subsiding. Residents are demanding rectification and claiming damages. Robson

has referred the matter to its lawyers and denied all liability, as the site preparation was subcontracted to Sarwar

Services Co. No provisions have been made in respect of the claims, nor has any disclosure been made.

The auditor’s report on Robson’s financial statements for the year to 30 June 2005 was signed, without

modification, in March 2006.

Required:

(a) Identify and explain the specific matters to be clarified in the terms of engagement for this due diligence

review of Robson Construction Co. (6 marks)

正确答案：
2 PRESCOTT CO
(a) Terms of engagement – matters to be clarified
Tutorial note: This one-off assignment requires a separate letter of engagement. Note that, at this level, a standard list of
contents will earn few, if any, marks. Any ‘ideas list’ must be tailored to generate answer points specific to the due diligence
review of this target company.
■ Objective of the review: for example, to find and report facts relevant to Prescott’s decision whether to acquire Robson.
The terms should confirm whether Prescott’s interest is in acquiring the company (i.e. the share capital) or its trading
assets (say), as this will affect the nature and scope of the review.
Tutorial note: This is implied as Prescott ‘has been seeking to acquire ... to bring building … in-house’.
■ Prescott’s management will be solely responsible for any decision made (e.g. any offer price made to purchase Robson).
■ The nature and scope of the review and any standards/guidelines in accordance with which it will be conducted. That
investigation will consist of enquiry (e.g. of the directors and the quantity surveyor) and analytical procedures (e.g. on
budgeted information and prior period financial statements).
Tutorial note: This is not going to be a review of financial statements. The prior year financial statements have only
recently been audited and financial statements for the year end 30 June 2006 will not be available in time for the
review.
■ The level of assurance will be ‘negative’. That is, that the material subject to review is free of material misstatement. It
should be stated that an audit is not being performed and that an audit opinion will not be expressed.
■ The timeframe. for conducting the investigation (two days next week) and the deadline for reporting the findings.
■ The records, documentation and other information to which access will be unrestricted. This will be the subject of
agreement between Prescott and Robson.
■ A responsibility/liability disclaimer that the engagement cannot be relied upon to disclose errors, illegal acts or other
irregularities (e.g. fraudulent financial reporting or misappropriations of Robson’s assets).
Tutorial note: Third party reliance on the report seems unlikely as Prescott has ‘substantial cash resources’ and may not
need to obtain loan finance.

Background information

B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.

The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.

B-Star is now very successful; customer numbers are increasing at approximately 15% each year.

Ticket sales

Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.

Tickets are purchased using either cash or credit cards.

Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.

Cash sales

1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.

This information is transferred electronically to the accounts office.

2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two

accounts clerks and banked on a daily basis.

3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.

4. Total cash received is then recorded in the cash book, and then the general ledger.

Credit card sales

1. Payments by credit cards are authorised online as the customers purchase their tickets.

2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.

3. Credit card sales are recorded for each credit card company in a receivables ledger.

4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.

You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.

Required:

(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)

(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)

(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the

assertion of completeness of income in B-Star. (6 marks)

(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from

ticket sales for one day in B-Star;

(ii) List the substantive analytical procedures that may be used to give assurance on the total income from

ticket sales in B-Star for the year. (8 marks)

(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)

正确答案：
(b)(i)Riskaffectingcompleteness–Thecomputersystemdoesnotrecordsalesaccuratelyand/orinformationislostortransferredincorrectlyfromtheticketofficecomputertotheaccountsdepartmentcomputer.–Cashsalesarenotrecordedinthecashbook;cashisstolenbytheaccountsclerks.–Ticketsareissuedbutnopaymentisreceived–thatisthesaleisnotrecorded.–Cashisremovedbytheticketofficepersonnel,bythesecurityguardsorbytheaccountclerks.–Theaccountclerksmiscounttheamountofcashreceivedfromaticketoffice.(ii)UseoftestsofcontrolsandsubstantiveproceduresTestsofcontrolsTestsofcontrolaredesignedtoensurethatdocumentedcontrolsareoperatingeffectively.Ifcontrolsoverthecompletenessofincomewereexpectedtooperatecorrectly,thentheauditorwouldtestthosecontrols.InB-Star,whilecontrolscouldbeinoperation,e.g.theaccountclerksagreeingphysicalcashtocomputersummaries,thereisnoindicationthatthecontrolisdocumented;thatisthecomputersummaryisnotsignedtoshowthecomparisonhastakenplace.Theauditorcouldusethetestofinquiry–askingtheclerkswhetherthecontrolhasbeenused,andobservation–actuallywatchingtheclerkscarryoutthecontrols.Asnotedabovethough,lackofdocumentationofthecontroldoesmeanrelyingontestsofcontrolfortheassertioncompletenessofincomehaslimitedvalue.SubstantiveproceduresSubstantiveproceduresincludeanalyticalproceduresandotherprocedures.Analyticalproceduresincludetheanalysisofsignificantratiosandtrendsandsubsequentinvestigationofanytrendsorrelationshipsthatappeartobeabnormal.TheseprocedurescanbeusedeffectivelyinB-Starasanapproximationofincomethatcanbeobtainedfromsourcesotherthanthecashreceiptrecords.Otherprocedures,ortestsofdetail,arenormallyusedtoverifystatementoffinancialpositionassertionsandincludeobtainingauditevidencerelevanttospecificassertions.However,theycouldbeusedinB-Startotraceindividualtransactionsthroughthesales/cashsystemstoensureallticketsaleshavebeenrecorded(completenessassertion).Theuseofotherprocedureswillbetimeconsuming.(c)(i)Substantiveanalyticalprocedures–completenessofincomeforoneday–Obtainproofintotal.Ticketssoldtimespriceshouldequalday’sincome.–Comparedailysalestobudgeteddailysales(forexampleweekendsandbankholidayswouldexpectmoreincome).–Comparesaleswithpreviousdaysandaccountforchangessuchasvariationsforweather.–Comparesalestosouvenirssales(morepeopleinparkmeansmoresouvenirsales).–Compareticketofficesday-by-dayandstaffrotationtoseeifsaleslowersomeday/somestaff(attempttoidentifyfraudalso).–Comparetheexpectedsalesfromticketnumberstothetotalsalesamountfromcashandcreditsalesforeachticketoffice.(ii)Substantiveanalyticalprocedures–completenessofincomefortheyear–Obtainthesalesincomefromthepreviousyear.Multiplythisby115%toprovidearoughestimateoftheincomeforthisyear.–Obtaininformationonthenumberofdayswithrainduringthelastyear.Wherethisismoreorlessthan30,adjusttheincomeestimateby1/730downforeachdayofrainabove30or1/730upforeachdayofrainlessthan30.(Note:B-Staronlyattracts50%ofthenormalnumberofcustomersonarainyday;henceonedayofraindecreasestotalcustomersby1/730intheyear.)–Compareactualincometobudgetedincomefortheyear.Askthedirectorstoexplainanysignificantdeviations.–Obtainindustryinformationonthepopularityofthemeparks,andchangeincustomernumbers.ComparethesetrendstotheresultsobtainedbyB-Star.WhereB-Starperformedsignificantlybetterorworsethanaverage,obtainexplanationsfromthedirectors.(d)Auditofyearendcreditcardreceivable–Agreethebalancesoneachcreditcardcompany’sledgeraccounttothelistofreceivables.–Castthelistofreceivablesandagreethetotaltothetotalonthereceivablesledgercontrolaccount.–Forthelastdayofthefinancialyearandthefirstdayofthenewfinancialyear,agreetotalsalesincomefromticketofficerecordstothecashbookandreceivablesledgerensuringtheyarerecordedinthecorrectperiod.Forasampleofmaterialbalancesandarandomsampleofimmaterialitems,–ObtaindirectconfirmationfromthecreditcardcompanyoftheamountduetoB-Starusingareceivablesconfirmationletter.–Wheredirectconfirmationisnotpossible,obtainevidenceofcashreceiptaftertheendofthefinancialyear.AgreetheamountonthebankstatementspostyearendofB-Startotheamountdueinthereceivablesledger(lessanycommissiondue).–Reviewafterdatesalesdaybookfordebitnotesindicatingthatsalesmayhavebeenoverstatedintheprioryear.–ObtainthefinancialstatementsofB-Starandensurethatthereceivablesamountisdisclosedasacurrentassetnetofcommissionduetothecreditcardcompanies.

(c) Assess the advantages and disadvantages to Datum Paper Products taking the greenfield option as opposed

to the acquisition of Papier Presse. (15 marks)

正确答案：
(c) From the information given in the scenario, DPP will face significant problems if it chooses to develop a greenfield site. The
bureaucratic planning procedures adopted by the host government can add considerable time to get an efficient plant up and
running. In some ways, such governments are in a dilemma, anxious to secure foreign direct investment, but at the same
time protect inefficient domestic manufacturers. Certainly, DPP in its own risk assessment would need to take political risk
into account. In assessing the risks of a greenfield site, Ken could use Porter’s ‘diamond’ to good effect. Factor conditions
might be seen as quite favourable, with an educated, trained, albeit low productivity, labour force. However, the lack of
demanding tough global customers, a weak and inefficient domestic industry to supply the new venture and competitors who
have been highly protected mean that DPP will have to battle to create a supportive and sustaining environment. Financial
exposure may be increased through currency risk.
Clearly, the fresh start will allow integrated information systems to be developed and the latest technology to be used.
However, the new capacity will have a significant impact on DPP’s existing plants. The extent to which expatriate
management is used is clearly an issue. The host government is likely to require some commitment to the training of local
management and the degree of autonomy given to the new plant may well be an issue. Cultural issues and sensitivities will
be significant – often shop floor workers and managers will be used to high levels of absenteeism being tolerated in
government owned and controlled firms. Also the issue of involvement and participation could be an issue – there may be a
marked reluctance on the shop floor to contribute ideas towards raising productivity and quality. DPP is part of a group that
has experience of operating abroad and there is a real need to access information on key problems in greenfield operations.
In many ways the move to a greenfield site links the macro environmental analysis generated by a SLEPT or PEST to five
forces industry analysis with its focus on customers, competitors and suppliers. Certainly, creating an integrated value chain
with DPP’s existing business will be a real challenge to the management. It also adds capacity to a European industry where
there is already a problem. Choosing between the two options to achieve the strategic goal of a lower cost base can be doneusing the tests of suitability, acceptability and feasibility. The decision will not be an easy one.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签