澳门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，Pass，Fail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。

(d) The management of Wonderland plc have become concerned about the increased level of operating costs

associated with its petrol-driven ferries and have made a strategic decision to dispose of these. They are now

considering entering into a contract with the Newman Steamship Company (NSC), a shipping organisation based

in Robynland. The contract would entail NSC providing transport to and from Cinola Island for all visitors to the

zoo and circus.

As a result of negotiations with NSC, the directors of Wonderland plc are considering two options whereby NSC

will become responsible for the transportation of visitors to and from Cinola Island with effect from 1 December

2007 or 1 December 2008.

Additional information is available as follows:

(1) NSC would require Wonderland plc to pay for the necessary modifications to their steamships in order that

they would satisfy marine regulations with regard to passenger transportation. The only firm which could

undertake this work is currently working to full capacity and would require a payment of ￡2,450,000 in

order to undertake the work necessary so that the ferries could be in operation by 1 December 2007. The

same firm would require a payment of ￡1,725,000 in order to make the necessary modifications so that

the ferries could be in operation by 1 December 2008. The government of Robynland would be willing to

pay a grant of 8% towards the cost of getting the ferries into operation by 1 December 2007, but would not

be willing to pay a grant in respect of any later date.

(2) On 1 December 2002 Wonderland plc paid ￡500,000 to the Port Licencing Authority of Robynland. This

payment was for a licence which entitles Wonderland plc to use all harbour facilities in Robynland during

the five-year period ending 30 November 2007. The licence could be renewed on 1 December 2007 at a

cost of ￡150,000 per annum.

(3) Redundancy payments would need to be paid in respect of loss of employment. These would amount to

￡1,200,000 if the contract with NSC commenced on 1 December 2007. This amount would reduce to

￡750,000 if the contract commenced on 1 December 2008.

(4) Wonderland plc has a contract for the provision of petrol for its ferries which is due to expire on 30 November

2008. Early termination of the contract would incur a penalty charge of ￡76,000. An emergency reserve

stock of petrol held by Wonderland plc, which cannot be used after 30 November 2007 due to marine

regulations regarding the age of fuel, could be sold for ￡55,000 on 1 December 2007 but not on any date

thereafter.

(5) The ferries could be sold for ￡3,300,000 on 1 December 2007. If retained after 1 December 2007 the

ferries would require servicing during the year ending 30 November 2008 which would incur costs

amounting to ￡150,000. The resale value of the ferries on 1 December 2008 would be ￡2,900,000.

(6) Stock of consumable items which originally cost ￡150,000 could be sold on 1 December 2007 for

￡110,000 and on 1 December 2008 for ￡50,000.

Required:

(i) On purely financial grounds, advise whether the management of Wonderland plc should enter into a

contract with NSC with effect from 1 December 2007 or 1 December 2008. You may ignore the time

value of money. (9 marks)

正确答案：

3 Local neighbourhood shops are finding it increasingly difficult to compete with supermarkets. However, three years

ago, the Perfect Shopper franchise group was launched that allowed these neighbourhood shops to join the group

and achieve cost savings on tinned and packaged goods, particularly groceries. Perfect Shopper purchases branded

goods in bulk from established food suppliers and stores them in large purpose-built warehouses, each designed to

serve a geographical region. When Perfect Shopper was established it decided that deliveries to these warehouses

should be made by the food suppliers or by haulage contractors working on behalf of these suppliers. Perfect Shopper

places orders with these suppliers and the supplier arranges the delivery to the warehouse. These arrangements are

still in place. Perfect Shopper has no branded goods of its own.

Facilities are available in each warehouse to re-package goods into smaller units, more suitable for the requirements

of the neighbourhood shop. These smaller units, typically containing 50–100 tins or packs, are usually small trays,

sealed with strong transparent polythene. Perfect Shopper delivers these to its neighbourhood shops using specialist

haulage contractors local to the regional warehouse. Perfect Shopper has negotiated significant discounts with

suppliers, part of which it passes on to its franchisees. A recent survey in a national grocery magazine showed that

franchisees saved an average of 10% on the prices they would have paid if they had purchased the products directly

from the manufacturer or from an intermediary – such as cash and carry wholesalers.

As well as offering savings due to bulk buying, Perfect Shopper also provides, as part of its franchise:

(i) Personalised promotional material. This usually covers specific promotions and is distributed locally, either using

specialist leaflet distributors or loosely inserted into local free papers or magazines.

(ii) Specialised signage for the shops to suggest the image of a national chain. The signs include the Perfect Shopper

slogan ‘the nation’s local’.

(iii) Specialist in-store display units for certain goods, again branded with the Perfect Shopper logo.

Perfect Shopper does not provide all of the goods required by a neighbourhood shop. Consequently, it is not an

exclusive franchise. Franchisees agree to purchase specific products through Perfect Shopper, but other goods, such

as vegetables, fruit, stationery and newspapers they source from elsewhere. Deliveries are made every two weeks to

franchisees using a standing order for products agreed between the franchisee and their Perfect Shopper sales

representative at a meeting they hold every three months. Variations to this order can be made by telephone, but only

if the order is increased. Downward variations are not allowed. Franchisees cannot reduce their standing order

requirements until the next meeting with their representative.

Perfect Shopper was initially very successful, but its success has been questioned by a recent independent report that

showed increasing discontent amongst franchisees. The following issues were documented.

(i) The need to continually review prices to compete with supermarkets

(ii) Low brand recognition of Perfect Shopper

(iii) Inflexible ordering and delivery system based around forecasts and restricted ability to vary orders (see above)

As a result of this survey, Perfect Shopper has decided to review its business model. Part of this review is to reexamine

the supply chain, to see if there are opportunities for addressing some of its problems.

Required:

(a) Describe the primary activities of the value chain of Perfect Shopper. (5 marks)

正确答案：
(a) Inbound logistics: Handling and storing bulk orders delivered by suppliers and stored on large pallets in regional warehouses.
All inbound logistics currently undertaken by the food suppliers or by contractors appointed by these suppliers.
Operations: Splitting bulk pallets into smaller packages, packing, sealing and storing these packages.
Outbound logistics: Delivery to neighbourhood shops using locally contracted distribution companies.
Marketing & Sales: Specially commissioned signs and personalised sales literature. Promotions and special offers.
Service: Specialist in-store display units for certain goods, three monthly meeting between franchisee and representative.

(b) Comment on the need for ethical guidance for accountants on money laundering. (4 marks)

正确答案：
(b) Need for ethical guidance
■ Accountants (firms and individuals) working in a country that criminalises money laundering are required to comply with
anti-money laundering legislation and failure to do so can lead to severe penalties. Guidance is needed because:
– legal requirements are onerous;
– money laundering is widely defined; and
– accountants may otherwise be used, unwittingly, to launder criminal funds.
■ Accountants need ethical guidance on matters where there is conflict between legal responsibilities and professional
responsibilities. In particular, professional accountants are bound by a duty of confidentiality to their clients. Guidance
is needed to explain:
– how statutory provisions give protection against criminal action for members in respect of their confidentiality
requirements;
– when client confidentiality over-ride provisions are available.
■ Further guidance is needed to explain the interaction between accountants’ responsibilities to report money laundering
offences and other reporting responsibilities, for example:
– reporting to regulators;
– auditor’s reports on financial statements (ISA 700);
– reports to those charged with governance (ISA 260);
– reporting misconduct by members of the same body.
■ Professional accountants are required to communicate with each other when there is a change in professional
appointment (i.e. ‘professional etiquette’). Additional ethical guidance is needed on how to respond to a ‘clearance’ letter
where a report of suspicion has been made (or is being contemplated) in respect of the client in question.
Tutorial note: Although the term ‘professional clearance’ is widely used, remember that there is no ‘clearance’ that the
incumbent accountant can give or withhold.
■ Ethical guidance is needed to make accountants working in countries that do not criminalise money laundering aware
of how anti-money laundering legislation may nevertheless affect them. Such accountants may commit an offence if,
for example, they conduct limited assignments or have meetings in a country having anti-money laundering legislation
(e.g. UK, Ireland, Singapore, Australia and the United States).

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