云南省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。

Swim Co offers training courses to athletes and has prepared the following breakeven chart:

Required:

(a) State the breakeven sales revenue for Swim Co and estimate, to the nearest $10,000, the company’s profit if 500 athletes attend a training course. (2 marks)

(b) Using the chart above, explain the cost and revenue structure of the company. (8 marks)

正确答案:
(a)ThebreakevensalesrevenueforSwimCois$90,000.Thecompany’sprofit,tothenearest$10,000,if500athletesattendthecourseis$20,000($140,000–$120,000).(Fromthegraph,itisclearthatthepreciseamountwillbenearer$17,000,i.e.$140,000–approximately$123,000.)(b)CoststructureFromthechart,itisclearthatLineCrepresentsfixedcosts,LineBrepresentstotalcostsandLineArepresentstotalrevenue.LineCshowsthatinitially,fixedcostsare$20,000evenifnoathletesattendthecourse.Thisleveloffixedcostsremainsthesameif100athletesattendbutoncethenumberofattendeesincreasesabovethislevel,fixedcostsincreaseto$40,000.LineBrepresentstotalcosts.If100athletesattend,totalcostsare$40,000($400perathlete).Since$20,000ofthisrelatestofixedcosts,thevariablecostperathletemustbe$200.Whenfixedcostsstepupbeyondthispointatthelevelof200athletes,totalcostsobviouslyincreaseaswellandLineBconsequentlygetsmuchsteeper.However,sincetherearenow200athletestoabsorbthefixedcosts,thecostperathleteremainsthesameat$400perathlete($80,000/200),eventhoughfixedcostshavedoubled.If300athletesattendthecourse,totalcostperathletebecomes$300each($90,000/300).Sincefixedcostsaccountfor$40,000ofthistotalcost,variablecoststotal$50,000,i.e.$166·67perathlete.So,economiesofscaleariseatthislevel,asdemonstratedbythefactthatLineBbecomesflatter.At400athletes,thegradientofthetotalcostslineisunchangedfrom300athleteswhichindicatesthatthevariablecostshaveremainedthesame.Thereisnofurtherchangeat500athletes;fixedandvariablecostsremainsteady.RevenuestructureAsregardstherevenuestructure,itcanbeseenfromLineAthatfor100–400athletesthepriceremainsthesameat$300perathlete.However,if500athletesattend,thepricehasbeenreducedasthetotalrevenuelinebecomesflatter.$140,000/500meansthatthepricehasgonedownto$280perathlete.Thiswasobviouslynecessarytoincreasethenumberofattendeesandatthispoint,profitismaximised.1

(d) Explain the term ‘environmental management accounting’ and the benefits that may accrue to organisations

which adopt it. (4 marks)

正确答案:
(d) Environmental management accounting (EMA) involves the generation and analysis of both financial and non-financial
information in order to support internal environmental management processes. It is complementary to the conventional
management accounting approach, with the aim to develop appropriate mechanisms that assist the management of
organisations in the identification and allocation of environmentally related costs.
Organisations that alter their management accounting practices to incorporate environmental concerns will have greater
awareness of the impact of environment-related activities on their profit and loss accounts and balance sheets. This is because
conventional management accounting systems tend to attribute many environmental costs to general overhead accounts with
the result that they are ‘hidden’ from management. It follows that organisations which adopt EMA are more likely to identify
and take advantage of cost reduction and other improvement opportunities. A concern with environmental costs will also
reduce the chances of employing incorrect pricing of products and services and taking the wrong options in terms of mix and
development decisions. This in turn may lead to enhanced customer value whilst reducing the risk profile attaching to
investments and other decisions which have long term consequences.
Reputational risk will also be reduced as a consequence of adopting (EMA) since management will be seen to be acting in
an environmentally responsible manner. Organisations can learn from the Shell Oil Company whose experience in the much
publicised Brent Spar incident cost the firm millions in terms of lost revenues as a result of a consumer boycott.

(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)

正确答案:
(ii) Four factors that could be considered are as follows:
(i) The quality of the service provided by NSC as evidenced by, for example, the comfort of the ferries, on-board
facilities, friendliness and responsiveness of staff.
(ii) The health and safety track record of NSC – passenger safety is a ‘must’ in such operations.
(iii) The reliability, timeliness and dependability of NSC as a service provider.
(iv) The potential loss of image due to redundancies within Wonderland plc.

(b) a discussion (with suitable calculations) as to how the directors’ share options would be accounted for in the

financial statements for the year ended 31 May 2005 including the adjustment to opening balances;

(9 marks)

正确答案:

(b) Accounting in the financial statements for the year ended 31 May 2005
IFRS2 requires an expense to be recognised for the share options granted to the directors with a corresponding amount shown
in equity. Where options do not vest immediately but only after a period of service, then there is a presumption that the
services will be rendered over the ‘vesting period’. The fair value of the services rendered will be measured by reference to
the fair value of the equity instruments at the date that the equity instruments were granted. Fair value should be based on
market prices. The treatment of vesting conditions depends on whether or not the conditions relate to the market price of the
instruments. Market conditions are effectively taken into account in determining the fair value of the instruments and therefore
can be ignored for the purposes of estimating the number of equity instruments that will vest. For other conditions such as
remaining in the employment of the company, the calculations are carried out based on the best estimate of the number of
instruments that will vest. The estimate is revised when subsequent information is available.
The share options granted to J. Van Heflin on 1 June 2002 were before the date set in IFRS2 for accounting for such options
(7 November 2002). Therefore, no expense calculation is required. (Note: candidates calculating the expense for the latter
share options would be given credit if they stated that the company could apply IFRS2 to other options in certaincircumstances.) The remaining options are valued as follows:


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