大三开始备考ACCA考试，买当年的书好，还是借去年的？

发布时间：2020-03-05

ACCA会员证书属于大学生在校期间少数能够报考的高含金量证书之一，因此一些小伙伴在大学期间就开始为考试做准备。比如，有网友就在询问大三开始备考ACCA考试，买当年的书好，还是借去年的好。鉴于此，51题库考试学习网在下面为大家带来ACCA考试教材的相关信息，以供参考。

ACCA教材共有三个版本，其中BPP版本是使用最为广泛的版本。通常而言，ACCA教材是每年换一次的，一般7，8月份出。目前，2020年的ACCA考试教材已经公布。在大纲不换的情况下，每年的教材内容变化不大。2020年的ACCA考试教材内容与去年基本一致。

虽然考试教材基本不变，但是ACCA考试教材的配套练习册是半年换一次，2，3月和7，8月，与考试同步。配套练习册每次的变化就是加入上一次考试的试题，并且删除一些以前的试题，总的收录试题数差不多。因此，ACCA官方在每年发布的教材配套练习册是非常具有参考价值的。

以上就是关于ACCA考试教材的相关情况。51题库考试学习网提醒：BPP版本的ACCA教材使用广泛，但是内容有些啰嗦，觉得不适应的小伙伴可现在购买另外两个版本哦。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。

(b) Using the unit cost information available and your calculations in (a), prepare a financial analysis of the

decision strategy which TOC may implement with regard to the manufacture of each product. (6 marks)

正确答案：

 

(a) List and explain FOUR methods of selecting a sample of items to test from a population in accordance with ISA 530 (Redrafted) Audit Sampling and Other Means of Testing. (4 marks)

(b) List and explain FOUR assertions from ISA 500 Audit Evidence that relate to the recording of classes of

transactions. (4 marks)

(c) In terms of audit reports, explain the term ‘modified’. (2 marks)

正确答案：
(a)SamplingmethodsMethodsofsamplinginaccordancewithISA530AuditSamplingandOtherMeansofTesting:Randomselection.Ensureseachiteminapopulationhasanequalchanceofselection,forexamplebyusingrandomnumbertables.Systematicselection.Inwhichanumberofsamplingunitsinthepopulationisdividedbythesamplesizetogiveasamplinginterval.Haphazardselection.Theauditorselectsthesamplewithoutfollowingastructuredtechnique–theauditorwouldavoidanyconsciousbiasorpredictability.Sequenceorblock.Involvesselectingablock(s)ofcontinguousitemsfromwithinapopulation.Tutorialnote:Othermethodsofsamplingareasfollows:MonetaryUnitSampling.Thisselectionmethodensuresthateachindividual$1inthepopulationhasanequalchanceofbeingselected.Judgementalsampling.Selectingitemsbasedontheskillandjudgementoftheauditor.(b)Assertions–classesoftransactionsOccurrence.Thetransactionsandeventsthathavebeenrecordedhaveactuallyoccurredandpertaintotheentity.Completeness.Alltransactionsandeventsthatshouldhavebeenrecordedhavebeenrecorded.Accuracy.Theamountsandotherdatarelatingtorecordedtransactionsandeventshavebeenrecordedappropriately.Cut-off.Transactionsandeventshavebeenrecordedinthecorrectaccountingperiod.Classification.Transactionsandeventshavebeenrecordedintheproperaccounts.(c)AuditreporttermModified.Anauditormodifiesanauditreportinanysituationwhereitisinappropriatetoprovideanunmodifiedreport.Forexample,theauditormayprovideadditionalinformationinanemphasisofmatter(whichdoesnotaffecttheauditor’sopinion)orqualifytheauditreportforlimitationofscopeordisagreement.

(b) Briefly explain THREE limitations of negotiated transfer prices. (3 marks)

正确答案：
(b) Negotiated transfer prices suffer from the following limitations:
– The transfer price which is the final outcome of negotiations may not be close to the transfer price that would be optimal
for the organisation as a whole since it can be dependent on the negotiating skills and bargaining powers of individual
managers.
– They can lead to conflict between divisions which may necessitate the intervention of top management to mediate.
– The measure of divisional profitability can be dependent on the negotiating skills of managers who may have unequal
bargaining power.
– They can be time-consuming for the managers involved, particularly where large numbers of transactions are involved.

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