宁夏2020年ACCA国际会计师报考指南

发布时间:2020-01-08


对于近些年才映入大众眼球的ACCA证书,想必大家也是处于一知半解的状态吧,那么ACCA国际注册会计师证到底有什么用?适用的报考的人群又是哪些呢?这些问题一直困扰着大部分准备报考ACCA的同学们,不用担心,51题库考试学习网在这为大家解答疑惑,这些报考指南宝典要收藏哟~

首先大家先看看最新的免试政策,看看你符合哪个条件,到底能免试几个科目:  

1.哪些人适合报考ACCA

在校大学生(金融、会计、管理专业的)

有意向从事财务、金融、管理领域相关职业,教育部认可的高等院校在读学生,建议从大一开始学习ACCA。但需要你完成了大一整个学年的学习才可以报考ACCA。

大专及以上学历者

有意向从事财务、金融、管理领域相关职业,希望提升自身的学历水平和专业技能,扩大自己的人脉圈,ACCA可助你学历跟职业竞争力双丰收。

财务专业人士

正在从事或准备从事财会工作的专业人士,适合财务经理、财务主管、财务分析、财务顾问、投资经理等岗位人员。这一部分的人学习ACCA相比较前两者有优势的地方在于目前从事的工作与ACCA考试基础阶段的知识要点或多或少有重叠部分

高级管理人员

需要提升国际化思维能力,综合运用财务与管理知识做出战略决策的企业中高层管理者,高级管理人员对自身要求将会更高,而ACCA考试正是一个全方面对自己能力的考核的考试。例如公司总裁、财务总监、董秘等。

2.ACCA的效力?

ACCA一般用来和CPA相比。各自又有各自的优势,虽然对于大部分企业(各种集团和四大)而言,二者可以互换(作为会计知识水平的证明)。但前者作为全英文考试,更受外企喜爱;后者在国内有签字权(财务报告或审计报告签字),因而国内内资会计师事务所略看重一些。

3.ACCA考试改革具体的变化有哪些?

ACCA对其专业资格最高阶段的考试进行了创新设计,已于2018年9月以全新的战略专业阶段(Strategic Professional)考试取代之前的专业阶段考试体系,更加注重就业能力与核心技能在现代工作场所中的实际应用。更加注重培养理论和实践都杰出的人才

全新的战略专业阶段包括:

●战略商业领袖 (Strategic Business Leader)——这是一门基于现实商业情境的创新案例考试,考试时长为4小时。

●战略商业报告(Strategic Business Reporting)——这门新型考试将使学员接触到更广泛的财务和商业报告情境,培养他们的重要技能,从而向利益相关方解释和传达商业交易与报告的意义和影响。

●职业道德与专业技能模块(Ethics and Professional Skills module)——作为首家在2008年向学员开设职业道德模块的专业会计师组织,ACCA对当前的职业道德模块进行了重新构建。新模块已上线。

这一阶段的考试不仅仅是对考试理论层面的考核,还必须要结合实践,所以此类改革更加完备了ACCA考核的标准,让ACCA证书的含金量更上一层楼~

4.ACCA和学校学习之间的关系?

首先,由于ACCA是英文版的国际会计课程,所以在很多课程上会出现ACCA先讲过课内再讲,亦或者相反。总体而言,ACCA的课程比学校课程更加靠近时代,理论层次稍高。同时,ACCA对于四大的大一大二大三的项目、实习项目和企业的实习项目也有一定的帮助。但如果是在大学期间报考ACCA考试的话,一定要协调好ACCA考试和学校课程的关系,比较学校课程的成绩和绩点与自身的毕业证书有关。

总结,这些报考宝典你Get到了吗?最后,还是希望大家能明白,PassFail本身并无好坏,成绩只是结果,关键是我们如何以平静的心态去面对考试,去面对考试结果。不论Pass or Fail,我们都要真确应对!最后,51题库考试学习网预祝大家在三月份的考试全部PASS


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。

17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later

found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the

company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition.

What would the net profit be after adjusting for this error?

A $106,100

B $70,100

C $97,100

D $101,600

正确答案:C
83,600 + 18,000 – 4,500 = 97,100

(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:

 


(ii) Briefly explain the extent to which the application of sensitivity analysis might be useful in deciding

which refrigeration system to purchase and discuss the limitations inherent in its use. (3 marks)

正确答案:
(ii) Sensitivity analysis could be used to assess how responsive the NPV calculated in part (a) in respect of each decision
option change is to changes in the variables used to calculate it. The application of sensitivity analysis requires that the
net present values are calculated under alternative assumptions in order to determine how sensitive they are to changing
conditions. In this particular example then a relatively small change in the forecast cash flows might lead to a change
in the investment decision. The application of sensitivity analysis can indicate those variables to which the NPV is most
sensitive and the extent to which these variables may change before an investment results in a negative NPV. Thus the
application of sensitivity analysis may provide management with an indication of why a particular project might fail. The
directors of Stay Cool Ltd should give consideration to the potential variations in the independent variables which feature
in the decision-making process such as:
– estimated revenues
– estimated operating costs
– estimated working lives
– estimated repair costs
– the estimated discount rate i.e. cost of capital of each alternative investment.
Sensitivity analysis has some serious limitations. The use of the method requires changes in each variable under
consideration are isolated. However management may be focused on what happens if changes occur in two or more
critical variables. Another problem relating to the use of sensitivity analysis to forecast outcomes lies in the fact that it
provides no indication of the likelihood of the occurrence of changes in critical variables.

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