什么？上海市考生2020年ACCA考试不知道看什么书？那么下面的教材宝典你必须收藏

发布时间：2020-01-09

新年伊始，步入2020年，离3月份的ACCA考试越来越近了，相信感兴趣的小伙伴都已经报了名，但51题库考试学习网听说有很多小伙伴们不知道复习应该看什么书，手足无措，不知道该怎么复习。不用担心这个问题，51题库考试学习网会逐一为大家解答困惑：

大家都知道教材是考试复习的基础，跟其他考试一样，考ACCA也是如此，几乎每个ACCA的小伙伴都会买教材，但是并不是每一个小伙伴都会把教材读懂读透。习题固然要练，但是教材才是考试的出题来源，因此小伙伴有必要在练题之前先确保自己已经熟练掌握教材的内容了。希望对大家有所帮助！

在这里51题库考试学习网建议大家可以利用的教材有BPP教材和FTC教材，两者的差别在于BPP教材是全球ACCA使用最多的版本，而FTC版是ACCA官方版本教材，在全球使用也比较多。相对于BPP教材，FTC这套教材的优点是简洁，基本上每门课教材都比BPP版薄，但是FTC对F4阶段的ACCA备考并不是那么适用，其难度较之BPP版有所加大，所用单词也要复杂一些。因此BPP教材的优点也就是相当于FTC来说英语单词较为基础，容易被初学者吸收。同时对于最新FTC版有些地方讲解不是很细致，单凭它参加考试有一定难度

目前这两种都较适合中国ACCA考生，如何选择的关键就在于考生自己，英语基础强一点的，学习效率高的考生就可以选择FTC可能效果好一些；反之，如果是英语相对薄弱一点的，学习能力一般的考生，就可以选择基础的BPP教材。其实，没有万能的学习方法，适合自己的学习方法那才是最好的复习方法，可以借鉴但不提倡照搬。

需要注意的是，每一年ACCA的14门课都会更新他们的TEXT BOOK和练习册。而这两本书，练习册往往被很多小伙伴重视，却偏偏忽视TEXT BOOK。很多的同学复习的时候喜欢记要点，而不愿意花时间读原汁原味的原版书籍。其实这是一个很不好的习惯，既不利于我们准确地把握知识点，也影响了我们专业英语能力的提高。

51题库考试学习网建议各位小伙伴在考试的三个月前，一定要用心看TEXT BOOK。先用一到两个月把书认真地读一遍，再上课、做题直到考前冲刺。考完试后不要着急把书丢在一边拿，大家可以把自己喜欢的章节保留下来，便于以后进一步学习或闲暇时看看读读。当然，千万不要忘记关注ACCA官网的更新，及时下载学习资料。

以上就是报考ACCA的具体规则和流程，想要了解更多2020年ACCA的相关资讯，欢迎加入关注51题库考试学习网，51题库考试学习网将不定时更新你想了解的咨询~

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) Explain the major benefits of pursuing a policy of internal development. (4 marks)

正确答案：
(b) The major benefits of pursuing a policy of internal development that may accrue to Taliesin Ltd are as follows:
– By confining their activities to its internal environment the company avoids the need to manage the integration of
businesses which is necessitated by an acquisition. Management teams, when considering the acquisition of another
organisation, very often underestimate the costs of integration.
– There is no need for the board of directors of Taliesin Ltd to familiarise itself with different organisational and national
cultures, values etc, thereby avoiding many potential problems.
– The board of directors of Taliesin Ltd is better able to control the activities of the business and the need for more complex
supply chains and strategic alliances with foreign organisations is rendered unnecessary.
– All investments are made at market price whereas if the board of directors was to attempt to grow the business
acquisition then significant outlays would probably be made in respect of purchased goodwill.
– As the organisation develops and expands, staff are provided with development and learning activities that may
precipitate an increase in the level of their commitment to the organisation.

(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a trainee

accountant magazine. In particular, you have been asked to draft guidance on the following questions addressed

to the magazine’s helpline:

(i) What gifts or hospitality are acceptable and when do they become an inducement? (5 marks)

Required:

For each of the three questions, explain the threats to objectivity that may arise and the safeguards that

should be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions above.

正确答案：
(b) Draft guidance
(i) Gifts and hospitality
Gifts and hospitality may be offered as an inducement i.e. to unduly influence actions or decisions, encourage illegal or
dishonest behaviour or to obtain confidential information. An offer of gifts and/or hospitality from a client ordinarily gives
rise to threats to compliance with the fundamental principles, for example:
■ self-interest threats to objectivity and/or confidentiality may be created if a gift from a client is accepted;
■ intimidation threats to objectivity and/or confidentiality may arise through the possibility of such offers being made
public and damaging the reputation of the professional accountant (or close family member).
The significance of such threats will depend on the nature, value and intent behind the offer. There may be no significant
threat to compliance with the fundamental principles if a reasonable and informed third party would consider gifts and
hospitality to be clearly insignificant. For example, if the offer of gifts or hospitality is made in the normal course of
business without the specific intent to influence decision making or to obtain information.
If evaluated threats are other than clearly insignificant, safeguards should be considered and applied as necessary to
eliminate them or reduce them to an acceptable level.
Offers of gifts and hospitality should not be accepted if the threats cannot be eliminated or reduced to an acceptable
level through the application of safeguards.
As the real or apparent threats to compliance with the fundamental principles do not merely arise from acceptance of
an inducement but, sometimes, merely from the fact of the offer having been made, additional safeguards should be
adopted. For example:
■ immediately informing higher levels of management or those charged with governance that an inducement has
been offered;
■ informing third parties (e.g. a professional body) of the offer (after seeking legal advice);
■ advising immediate or close family members of relevant threats and safeguards where they are potentially in
positions that might result in offers of inducements (e.g. as a result of their employment situation); and
■ informing higher levels of management or those charged with governance where immediate or close family
members are employed by competitors or potential suppliers of that organisation.

4 You are an audit manager in Nate & Co, a firm of Chartered Certified Accountants. You are reviewing three situations,

which were recently discussed at the monthly audit managers’ meeting:

(1) Nate & Co has recently been approached by a potential new audit client, Fisher Co. Your firm is keen to take the

appointment and is currently carrying out client acceptance procedures. Fisher Co was recently incorporated by

Marcellus Fisher, with its main trade being the retailing of wooden storage boxes.

(2) Nate & Co provides the audit service to CF Co, a national financial services organisation. Due to a number of

errors in the recording of cash deposits from new customers that have been discovered by CF Co’s internal audit

team, the directors of CF Co have requested that your firm carry out a review of the financial information

technology systems. It has come to your attention that while working on the audit planning of CF Co, Jin Sayed,

one of the juniors on the audit team, who is a recent information technology graduate, spent three hours

providing advice to the internal audit team about how to improve the system. As far as you know, this advice has

not been used by the internal audit team.

(3) LA Shots Co is a manufacturer of bottled drinks, and has been an audit client of Nate & Co for five years. Two

audit juniors attended the annual inventory count last Monday. They reported that Brenda Mangle, the new

production manager of LA Shots Co, wanted the inventory count and audit procedures performed as quickly as

possible. As an incentive she offered the two juniors ten free bottles of ‘Super Juice’ from the end of the

production line. Brenda also invited them to join the LA Shots Co office party, which commenced at the end of

the inventory count. The inventory count and audit procedures were completed within two hours (the previous

year’s procedures lasted a full day), and the juniors then spent four hours at the office party.

Required:

(a) Define ‘money laundering’ and state the procedures specific to money laundering that should be considered

before, and on the acceptance of, the audit appointment of Fisher Co. (5 marks)

正确答案：
4 NATE & CO
(a) – Money laundering is the process by which criminals attempt to conceal the true origin and ownership of the proceeds
of criminal activity, allowing them to maintain control over the proceeds, and ultimately providing a legitimate cover for
their sources of income. The objective of money laundering is to break the connection between the money, and the crime
that it resulted from.
– It is widely defined, to include possession of, or concealment of, the proceeds of any crime.
– Examples include proceeds of fraud, tax evasion and benefits of bribery and corruption.
Client procedures should include the following:
– Client identification:
? Establish the identity of the entity and its business activity e.g. by obtaining a certificate of incorporation
? If the client is an individual, obtain official documentation including a name and address, e.g. by looking at
photographic identification such as passports and driving licences
? Consider whether the commercial activity makes business sense (i.e. it is not just a ‘front’ for illegal activities)
? Obtain evidence of the company’s registered address e.g. by obtaining headed letter paper
? Establish the current list of principal shareholders and directors.
– Client understanding:
? Pre-engagement communication may be considered, to explain to Marcellus Fisher and the other directors the
nature and reason for client acceptance procedures.
? Best practice recommends that the engagement letter should also include a paragraph outlining the auditor’s
responsibilities in relation to money laundering.

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