考ACCA要带什么样的计算器，速来看看本文内容吧！

发布时间：2020-04-18

ACCA考试类型基本上可以分为两类，一种是计算类科目，一种是文字表达类科目。在15门科目当中大部分科目都会涉及到一定的数字计算题。那么，考ACCA到底应该用什么样的计算器？哪种比较好？今天就跟随51题库考试学习网一起来看看相关内容吧。

其实，ACCA考试并不会涉及特别复杂的财务计算，因此计算器是不需要特别复杂的，考试也不允许考生携带具有记忆功能的复杂计算器，所以你的计算器只要能括号运算，乘方开方，不仅仅是二次方，立方也会用到，有这些功能就差不多了，加减乘除就不必多说了，一般计算器都有。

最好计算器是双屏显示的，按键别太小太密，因为本来ACCA考试时间就很紧张，千万不要把时间浪费在找按键上。以下就是给大家推荐的几款计算器型号：

1.卡西欧(CASIO)FX-991ESPLUS函数计算器

这个计算器功能非常强大，完全可以满足ACCA考试的需求。

买了这个平时大学高数考试也可以用到。这个计算器用的是纽扣电池，还有太阳能的电池功能，完全不用担心没电。各种开方、计算功能都有涉及到。

2.卡西欧(CASIO)FX-82ES PLUS A函数科学计算器

这款计算器虽然没有上面那款功能强大，但是完全可以满足ACCA考试需求。

3.卡西欧(CASIO)FX-82CN X中文版函数科学计算器

这个计算器的特点之一就是中文界面+分辨率很高。

另外，我们考完试之后，除了能拿到ACCA本身的资格证之外，我们还可以获得其他更多的证书：

1. 商业会计证书

当学员完成前三门考试，并且通过基础阶段道德测试，即可获得商业会计证书。如已免试，无法获得此证书。

2. 高级商业会计证书

当学员完成LW-FM六门考试，并且完成道德测试模块，即可获得高级商业会计证书。如全部免试将无法获得此证书。

3. 牛津布鲁克斯大学学士学位

另外，考完ACCA前9门（仅FR，AA，FM不可免考）可申请英国牛津布鲁克斯大学应用会计学学士学位。

4.英国伦敦大学专业会计硕士

通过SBL-SBR的ACCA学员或研究生学历的ACCA学员、全科通过的ACCA准会员或会员在通过相应的考试模块以及完成论文，即可获得英国伦敦大学专业会计硕士。

ACCA准会员与会员仅需通过《财会全球议题》及《战略财务项目》即可获得英国伦敦大学会计学硕士学位!

而通过SBL-SBR或是拥有研究生学历的ACCA会员则需要完成《战略财务管理》、《战略绩效管理》以及《战略财务》这三个项目。

5. ACCA会员证书

通过13门考试，即可获得ACCA准会员证书。累计三年工作经验，即可申请转为正式ACCA会员。

愉快的时光总是很短暂，以上就是今天51题库考试学习网为大家分享的全部内容，如有其他疑问请继续关注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。

(c) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:

(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.

You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)

正确答案：

 

(c) Critically evaluate Vincent Viola’s view that corporate governance provisions should vary by country.

(8 marks)

正确答案：
(c) Corporate governance provisions varying by country
There is a debate about the extent to which corporate governance provisions (in the form. of either written codes, laws or
general acceptances) should be global or whether they should vary to account for local differences. In this answer, Vincent
Viola’s view is critically evaluated.
In general terms, corporate governance provisions vary depending on such factors as local business culture, businesses’
capital structures, the extent of development of capital funding of businesses and the openness of stock markets. In Germany,
for example, companies have traditionally drawn much of their funding from banks thereby reducing their dependence on
shareholders’ equity. Stock markets in the Soviet Union are less open and less liquid than those in the West. In many
developing countries, business activity is concentrated among family-owned enterprises.
Against Vincent’s view
Although business cultures vary around the world, all business financed by private capital have private shareholders. Any
dilution of the robustness of provisions may ignore the needs of local investors to have their interests adequately represented.
This dilution, in turn, may allow bad practice, when present, to exist and proliferate.
Some countries suffer from a poor reputation in terms of endemic corruption and fraud and any reduction in the rigour with
which corporate governance provisions are implemented fail to address these shortcomings, notwithstanding the fact that they
might be culturally unexpected or difficult to implement.
In terms of the effects of macroeconomic systems, Vincent’s views ignore the need for sound governance systems to underpin
confidence in economic systems. This is especially important when inward investment needs are considered as the economic
wealth of affected countries are partly underpinned by the robustness, or not, of their corporate governance systems.
Supporting Vincent’s view
In favour of Vincent’s view are a number of arguments. Where local economies are driven more by small family businesses
and less by public companies, accountability relationships are quite different (perhaps the ‘family reasons’ referred to in the
case) and require a different type of accounting and governance.
There is a high compliance and monitoring cost to highly structured governance regimes that some developing countries may
deem unnecessary to incur.
There is, to some extent, a link between the stage of economic development and the adoption of formal governance codes.
It is generally accepted that developing countries need not necessarily observe the same levels of formality in governance as
more mature, developed economies.
Some countries’ governments may feel that they can use the laxity of their corporate governance regimes as a source of
international comparative advantage. In a ‘race to the bottom’, some international companies seeking to minimise the effects
of structured governance regimes on some parts of their operations may seek countries with less tight structures for some
operations.

2 The Rubber Group (TRG) manufactures and sells a number of rubber-based products. Its strategic focus is channelled

through profit centres which sell products transferred from production divisions that are operated as cost centres. The

profit centres are the primary value-adding part of the business, where commercial profit centre managers are

responsible for the generation of a contribution margin sufficient to earn the target return of TRG. The target return is

calculated after allowing for the sum of the agreed budgeted cost of production at production divisions, plus the cost

of marketing, selling and distribution costs and central services costs.

The Bettamould Division is part of TRG and manufactures moulded products that it transfers to profit centres at an

agreed cost per tonne. The agreed cost per tonne is set following discussion between management of the Bettamould

Division and senior management of TRG.

The following information relates to the agreed budget for the Bettamould Division for the year ending 30 June 2009:

(1) The budgeted output of moulded products to be transferred to profit centres is 100,000 tonnes. The budgeted

transfer cost has been agreed on a two-part basis as follows:

(i) A standard variable cost of $200 per tonne of moulded products;

(ii) A lump sum annual charge of $50,000,000 in respect of fixed costs, which is charged to profit centres, at

$500 per tonne of moulded products.

(2) Budgeted standard variable costs (as quoted in 1 above) have been set after incorporating each of the following:

(i) A provision in respect of processing losses amounting to 15% of material inputs. Materials are sourced on

a JIT basis from chosen suppliers who have been used for some years. It is felt that the 15% level of losses

is necessary because the ageing of the machinery will lead to a reduction in the efficiency of output levels.

(ii) A provision in respect of machine idle time amounting to 5%. This is incorporated into variable machine

costs. The idle time allowance is held at the 5% level partly through elements of ‘real-time’ maintenance

undertaken by the machine operating teams as part of their job specification.

(3) Quality checks are carried out on a daily basis on 25% of throughput tonnes of moulded products.

(4) All employees and management have contracts based on fixed annual salary agreements. In addition, a bonus

of 5% of salary is payable as long as the budgeted output of 100,000 tonnes has been achieved;

(5) Additional information relating to the points in (2) above (but NOT included in the budget for the year ending

30 June 2009) is as follows:

(i) There is evidence that materials of an equivalent specification could be sourced for 40% of the annual

requirement at the Bettamould Division, from another division within TRG which has spare capacity.

(ii) There is evidence that a move to machine maintenance being outsourced from a specialist company could

help reduce machine idle time and hence allow the possibility of annual output in excess of 100,000 tonnes

of moulded products.

(iii) It is thought that the current level of quality checks (25% of throughput on a daily basis) is vital, although

current evidence shows that some competitor companies are able to achieve consistent acceptable quality

with a quality check level of only 10% of throughput on a daily basis.

The directors of TRG have decided to investigate claims relating to the use of budgeting within organisations which

have featured in recent literature. A summary of relevant points from the literature is contained in the following

statement:

‘The use of budgets as part of a ‘performance contract’ between an organisation and its managers may be seen as a

practice that causes management action which might lead to the following problems:

(a) Meeting only the lowest targets

(b) Using more resources than necessary

(c) Making the bonus – whatever it takes

(d) Competing against other divisions, business units and departments

(e) Ensuring that what is in the budget is spent

(f) Providing inaccurate forecasts

(g) Meeting the target, but not beating it

(h) Avoiding risks.’

Required:

(a) Explain the nature of any SIX of the eight problems listed above relating to the use of budgeting;

(12 marks)

正确答案：
2 Suggested answer content for each of the eight problems contained within the scenario is as follows:
(a) The nature of each of the problems relating to the use of budgeting is as follows:
Meeting only the lowest targets
– infers that once a budget has been negotiated, the budget holder will be satisfied with this level of performance unless
there is good reason to achieve a higher standard.
Using more resources than necessary
– Once the budget has been agreed the focus will be to ensure that the budgeted utilisation of resources has been adhered
to. Indeed the current system does not provide a specific incentive not to exceed the budget level. It may be, however,
that failure to achieve budget targets would reflect badly on factors such as future promotion prospects or job security.
Making the bonus – whatever it takes
– A bonus system is linked to the budget setting and achievement process might lead to actions by employees and
management which they regard as ‘fair game’. This is because they view the maximisation of bonuses as the main
priority in any aspect of budget setting or work output.
Competing against other divisions, business units and departments
– Competition may manifest itself through the attitudes adopted in relation to transfer pricing of goods/services between
divisions, lack of willingness to co-operate on sharing information relating to methods, sources of supply, expertise, etc.
Ensuring that what is in the budget is spent
– Management may see the budget setting process as a competition for resources. Irrespective of the budgeting method
used, there will be a tendency to feel that unless the budget allowance for one year is spent, there will be imposed
reductions in the following year. This will be particularly relevant in the case of fixed cost areas where expenditure is
viewed as discretionary to some extent.
Providing inaccurate forecasts
– This infers that some aspects of budgeting problems such as ‘Gaming’ and ‘misrepresentation’ may be employed by the
budget holder in order to gain some advantage. Gaming may be seen as a deliberate distortion of the measure in order
to secure some strategic advantage. Misrepresentation refers to creative planning in order to suggest that the measure
is acceptable.
Meeting the target but not beating it
– There may be a view held by those involved in the achievement of the budget target that there is no incentive for them
to exceed that level of effectiveness.
Avoiding risks
– There may be a prevailing view by those involved in the achievement of the budget target that wherever possible
strategies incorporated into the achievement of the budget objective should be left unchanged if they have been shown
to be acceptable in the past. Change may be viewed as increasing the level of uncertainty that the proposed budget
target will be achievable.

(ii) Describe the evidence you would seek to support the assertion that development costs are technically

feasible. (3 marks)

正确答案：
(ii) Evidence supporting the assertion that development costs are technically feasible would include the following:
– Review the results of scientific tests performed on the products, for example, the results of animal or human testing
of the products.
– Discuss any detrimental results of these tests, e.g. harmful side effects, with the scientists working on the project
to determine what corrective action is being taken.
– Enquire whether any licences necessary for continued development and/or commercial production have been
granted by the appropriate regulatory body.
– Compare expected to actual development costs incurred per product being developed. Where actual costs are in
excess of expected costs investigate whether the extra costs have been incurred in order to make good any problems
identified in the development process.
– Review board minutes for relevant discussion of the product development taking place during the year.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签