ACCA的考试科目你知道吗?

发布时间：2020-04-19

相信大家都或多或少的听说过ACCA。那么什么是ACCA呢？由51题库考试学习网为您进行解答。ACCA是目前财经领域认可度最高的资格证书，也是世界上拥有学员和会员最多的，为此还被我国称之为“国际注册会计师”。 但是大家知道ACCA的考试科目吗，不知道的话就接着看下去吧！

ACCA共15门课程，可分为两大阶段：第一阶段为基础阶段，主要分为知识课程和技能课程两个部分。知识课程主要涉及财务会计和管理会计方面的核心知识，也为接下去进行技能阶段的详细学习搭建了一个平台。知识课程的三个科目同时也是FIA方式注册学员所学习的FAB、FMA、FFA三个科目。技能课程共有六门课程，广泛的涵盖了一名会计师所涉及的知识领域及必须掌握的技能。具体课程为：第二阶段为专业阶段，主要分为核心课程和选修课程。该阶段的课程相当于硕士阶段的课程难度，是对第一部分课程的引申和发展。该阶段课程引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能。选修课程为从事高级管理咨询或顾问职业的学员，设计了解决更高级和更复杂的问题的技能。具体课程为：课程类别课程序号课程名称课程名称知识课程AB会计师与企业Accountant in BusinessMA管理会计Management AccountingFA财务会计Financial Accounting技能课程LW公司法与商法Corporate and Business LawPM业绩管理Performance ManagementTX税务TaxationFR财务报告Financial ReportingAA审计与认证业务Audit and AssuranceFM财务管理Financial Management课程类别课程序号课程名称课程名称核心课程SBR战略商业报告Governance, Risk and EthicsSBR战略商业报告Strategic Business Report选修课程AFM高级财务管理Advanced Financial Management APM高级业绩管理AdvancedPerformance Management ATX高级税务Advanced Taxation AAA高级审计与认证业务Advanced Audit and Assurance

知道了这一点，是不是还想了解关于ACCA的其他相关信息呢？大家可以继续看下去哦！ 

就业前景：

国际知名机构建立了密切的合作关系，包括跨国企业、各国地方企业、其他会计师组织、教育机构、以及联合国、世界银行等世界性组织。全球共有7000多家ACCA认证雇主，其中在中国有超过700家ACCA认证雇主，这些认证雇主企业将优先录用及提升ACCA会员及毕业生。

ACCA未来的就业方向和行业主要集中在以下公司：

国际国内大型银行及投资银行：花旗银行、汇丰银行、渣打银行、中国工商银行、中国银行等。

保险及金融投资机构：中国国际金融公司、美国高盛、美国友邦保险、鼎辉投资等。

国际知名企业：可口可乐(中国)有限公司、微软(中国)有限公司、西门子中国有限公司等。

中国大型国有及民营企业：中国移动通信集团、中国石油天然气集团、阿里巴巴、联想集团等。

国际知名咨询企业及会计师事务所：麦肯锡、埃森哲、四大国际会计师事务所。

以上就是由51题库考试学习网为您带来的有关AACA的相关信息了，想要获取更多信息的同学，请持续关注51题库考试学习网。

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) Theory Y. (5 marks)

正确答案：
(ii) Theory Y is at the opposite end of the continuum and reflects a contemporary approach to motivation, reflecting growth in professional and service employment. It is based on the idea that the goals of the individual and the organsiation can– indeed should – be integrated and that personal fulfilment can be achieved through the workplace. It assumes that for most people, work is as natural as rest or play and employees will exercise self-discipline and self-direction in helping to achieve the organisation’s objectives. Physical and mental effort at work is perfectly natural and is actively sought as a source of personal satisfaction.
In addition, the average employee seeks and accepts responsibilty and creativity. Innovative thinking is widely distributed amongst the whole population and should therefore be encouraged in the work situation.
The intellectual ability of the average person is only partly used and should be encouraged and thus individuals are motivated by seeking self-achievement. Since control and punishment are not required, management therefore has to encourage and develop the individual. However, the operation of a Theory Y approach can be difficult and frustrating,time consuming and sometimes regarded with suspicion.

(c) Calculate the expected corporation tax liability of Dovedale Ltd for the year ending 31 March 2007 on the

assumption that all available reliefs are claimed by Dovedale Ltd but that Hira Ltd will not claim any capital

allowances in that year. (4 marks)

正确答案：

 

(c) Describe the purposes for which a person specification might be used. (4 marks)

正确答案：
Part (c):
The person specification might be used for a number of purposes:
In recruitment, to provide an illustration of the type of candidate sought prior to the selection stage.
In selection, the most obvious and popular use of this document, is to assess whether an individual’s personality, abilities and
experience match the organisation’s requirements.
For promotion, to evaluate whether an individual has the necessary ability and personality to move within the organisation.
In evaluation of performance to assess whether the person has demonstrated the necessary skills to do the job effectively.
In disciplinary procedures through demonstrating that the person specification required to do a particular job for which some one
was appointed are not evident or being applied. For example, where an employee required to be discrete is discovered to have
disclosed confidential information to third parties.

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