关于ACCA的相关问题本文为大家一一解答，一起来看看！

发布时间：2020-03-22

今天51题库考试学习网就关于ACCA的相关问题为大家一一解答，有这方面困扰的小伙伴快快来看看吧，希望本篇文章能够帮助到大家。

Q：物流管理适不适合学ACCA？

ACCA的报考条件是非常宽松的，没有专业限制也没有英语要求。每年也有很多非财会专业的同学跨专业考ACCA。所以什么专业都可以考ACCA。

至于物流管理专业，在就业方面是比较狭窄的，ACCA与物流管理，在财务、物流、供应链上是有知识重合的，所以至于适不适合，更多是要看同学们的职业规划。

如果以后想从事相关工作，可以考ACCA，毕竟ACCA是在校生可以考的含金量最高的财会证书。除了职业规划还要考虑其他因素，时间、精力、金钱。

Q：ACCA全英考试英语要求会不会很高啊？

高考英语能及格，你就可以学习，ACCA是全英文考试，考试科目共有十三门，一般考完大概需要三四年时间，考试周期比较长，比较占用时间、花费精力。

ACCA单考试报名费就是一笔不小的费用，所以对于每一次的考试就更应该谨慎和小心。

如果以后想从事财会相关工作，ACCA确实是一个不错的选择，趁着大学的时间，努努力，大学毕业前考完前九科也不是没有可能的。

Q：好像身边的小伙伴都是大一开始学习ACCA的，如果大二想开始学ACCA的话是不是晚了，会不会进度慢？

大学一般来说大二开始接触相关专业比较具体的专业课，大一学习的内容比较浅，所以大一开始学习ACCA是比较合适的，但是也不用担心大二学习会慢，利用大一的暑假学习前三门课，对于已经有了专业知识垫底，学习起来就不会吃力。

Q：ACCA确实对今后的就业发展有好处，但是目前我更想了解CPA。

不少财会专业的同学都会拿这两个证书相比较，首先因为CPA的报名条件需要本科最高学历，所以除了大四学生之外，低年级的同学可以暂时放下考CPA的想法。

CPA参加考试需要在五年内考完六科内容（6+1），一旦没在时间内考完需从头来过，不仅对考生有压力，而且毕业后也很难适应这样高强度的学习压力。

ACCA的F阶段是不限时间，P阶段则需要在7年内学完。

ACCA是比较系统的知识，财会领取知识较广泛，CPA在国内含金量高能获得签字权。

Q：ACCA学完就一定能保证我找到好工作吗？

其实这个问题本身就是一个充满病句的问题。不能保证你上课就会认真听课，不能保证课后你会认真复习，从而很好的通过ACCA。也不能保证你在大学校园里拿到好的平时成绩，也不能保证你积极寻求锻炼自己的机会。

以上信息就是51题库考试学习网针对小伙伴们的问题做出的详细解答，相信小伙伴们看过之后也有了一定的了解了吧，如果大家还有什么疑问，欢迎大家前来咨询51题库考试学习网，我们会第一时间为大家答疑解惑。

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。

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(c) Your firm has provided financial advice to the Pholey family for many years and this has sometimes involved your

firm in carrying out transactions on their behalf. The eldest son, Esau, is to take up a position as a senior

government official to a foreign country next month. (4 marks)

Required:

Identify and comment on the ethical and other professional issues raised by each of these matters and state what

action, if any, Dedza should now take.

NOTE: The mark allocation is shown against each of the three situations

正确答案：
(c) Financial advisor
■ Customer due diligence (CDD) and record-keeping measures apply to designated non-financial businesses and
professions (such as Dedza) who prepare for or carry out certain transactions on behalf of their clients.
■ Esau is a ‘politically exposed person’ (‘PEP’) (i.e. an individual who is to be entrusted with prominent public functions
in a foreign country).
■ Dedza’s business relationships with Pholey therefore involve reputational risks similar to those with Esau. In addition
to performing normal due diligence measures Dedza should:
? have risk management systems to have determined that Esau is a PEP;
? obtain senior partner approval for maintaining business relationships with such customers;
? take reasonable measures to establish the source of wealth and source of funds;
? conduct enhanced ongoing monitoring of the business relationship.
■ Dedza can choose to decline to act for Pholey and/or Esau (if asked).
■ If the business relationship is to be continued senior partner approval should be obtained for any transactions carried
out on Pholey’s behalf in future.
Tutorial note: The Pholey family is not described as an audit client therefore no familiarity threat arises in relation to an
audit (the family may not have any involvement in entities requiring an audit).

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(b) Compare and contrast Gray, Owen and Adams’s ‘pristine capitalist’ position with the ‘social contractarian’

position. Explain how these positions would affect responses to stakeholder concerns in the new stadium

project. (8 marks)

正确答案：

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(b) Calculate the taxable benefit in 2005/06 if Jan were to use the accommodation offered by his employer. You

may assume that the rules for calculating benefits are the same as in 2004/05. (3 marks)

正确答案：
(b) Benefit – accommodation
If Jan accepts the offer, he will occupy the building for a period of eight months in the tax year 2005/06 (from 6 August 2005
– 5 April 2006). The benefit will last for six months.
The taxable benefit is the higher of:
(i) The rent borne by the company                                                      = 600 x 6 = 3,600
(ii) The annual (rateable) value                                                            = 6,000 x 6/12 = 3,000
i.e. ￡3,600.
In addition, as the property costs in excess of ￡75,000, an additional benefit arises. The excess is subject to the official rate
of interest, and is calculated as follows:
(155,000 – 75,000) x 5% = 4,000 x 6/12                                         = 2,000
Total taxable benefit is ￡3,600 + ￡2,000 = ￡5,600.
Tutorial note: strictly speaking the additional charge does not apply if the expensive property is rented rather than owned –
therefore the above answer, whilst the most commonly given is not technically correct. One mark was awarded if the
additional benefit calculation was performed as shown above and an alternative one mark was awarded if the additional
benefit was not calculated for the correct technical reason.

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