2019ACCA这些免考福利政策你都清楚了吗？

发布时间：2019-07-19

据2019年ACCA官网信息了解到，2019-2020年部分财务相关专业大学在校或毕业学生，在参加ACCA考试注册时，将获得一定科目的免试权。ACCA对于参加专业会计师考试（ACCA）的中国学员的免试政策详情如下：

一、ACCA对中国教育部认可的全日制大学在读生（会计或金融专业）设置的免试政策

1. 会计学或金融学（完成第一学年课程）：可以注册为ACCA正式学员，无免试

2. 会计学或金融学（完成第二学年课程）：免试3门课程（F1-F3）

3. 会计学或金融学（完成第三学年课程）：免试3门课程（F1-F3）

4. 其他专业（在校生完成大一后）：可以注册但无免试

*大学在读考生准备时间相对充足，可以每次报考三门课程，不建议报考四门，科目可以以F5/F6/F7三门计算类科目为主，通过逐步的学习加强英文能力，然后再学习F4、F8、F9有文字写作要求的科目。

二、ACCA对中国教育部认可高校毕业生设置的免试政策

1. 会计学（获得学士学位）：免试5门课程（F1-F5）

2. 会计学（辅修专业）：免试3门课程（F1-F3）

3. 金融专业：免试5门课程（F1-F5）

4. 法律专业：免试1门课程（F4）

5. 商务及管理专业：免试1门课程（F1）

6. MPAcc专业（获得MPAcc学位或完成MPAcc大纲规定的所有课程、只有论文待完成）：原则上免试九门课程（F1–F9），其中F6（税务）的免试条件：CICPA全科通过或MPAcc课程中选修了"中国税制"课程。

7. MBA学位（获得MBA学位）：免试3门课程（F1-F3）

8. 非相关专业：无免试

高校毕业生（即：在职人士），可以每次报考两门课程，小编建议不要超过三门课程，科目可以F5/F6/F7三门计算类科目为主，通过逐步的学习加强英文能力，然后再学习F4、F8、F9有文字写作要求的科目。

三、注册会计师考生

1. 2009年CICPA"6+1"新制度实行之前获得CICPA全科通过的人员：免试5门课程（F1-F4和F6）

2. 2009年CICPA"6+1"新制度实行之后获得CICPA全科通过的人员：免试9们课程（F1-F9）

3. 如果在学习ACCA基础阶段科目的过程中获得了CICPA全科合格证（须2009年"6+1"制度实行后的新版证书），可以自行决定是否申请追加免试。

*通过注会考试的考生对于财务知识基础相对好，一般F7、F8、F9通过率比其他考生高很多，建议从这些科目入手，加强英语的阅读和写作能力，注会考试大纲与ACCA考试大纲类似，只其是在审计及财务管理类的科目上，基本上知识点是相通的。F7会计科目中国际会计准则会计处理上略有不同。

四、其他

1. CMA（美国注册管理会计师）全科通过并取得证书：免试F1-F5、F8、F9（共免7门）

2. USCPA（美国注册会计师）全科通过：免试F1-F6、F8、F9（共免8门）

五、注意事项

1.在校生只有顺利通过整学年的课程才能够申请免试。

2.针对在校生的部分课程免试政策只适用于会计学专业全日制大学本科的在读学生，而不适用于硕士学位或大专学历的在读学生。

3.已完成MPAcc学位大纲规定课程，还需完成论文的学员也可注册并申请免试。但须提交由学校出具的通过所有MPAcc学位大纲规定课程的成绩单，并附注"该学员已通过所有MPAcc学位大纲规定课程，论文待完成"的说明。

4.特许学位（即海外大学与中国本地大学合作而授予海外大学学位的项目）— 部分完成时不能申请免试。

5.政策适用于在中国教育部认可的高等院校全部完成或部分完成本科课程的学生，而不考虑目前居住地点。

6.欲申请牛津•布鲁克斯大学学士学位的学员需放弃F7-F9的免试。

部分财务相关专业大学在校或毕业学生，参加ACCA考试注册时，将获得一定科目的免试权。ACCA对于参加专业会计师考试（ACCA）的中国学员的免试政策详情如下：


以上专业所对应的免试门数仅供参考，最终免试结果由ACCA英国总部审核确认。如您对免试政策有任何疑问，欢迎致电ACCA代表处或登录ACCA网站查询有关资料

注意事项：

在校生只有顺利通过整学年的课程才能够申请免试。

针对在校生的部分课程免试政策只适用于会计学专业全日制大学本科的在读学生，而不适用于硕士学位或大专学历的在读学生。

已完成MPAcc学位大纲规定课程，还需完成论文的学员也可注册并申请免试。但须提交由学校出具的通过所有MPAcc学位大纲规定课程的成绩单，并附注“该学员已通过所有MPAcc学位大纲规定课程，论文待完成”的说明。

特许学位（即海外大学与中国本地大学合作而授予海外大学学位的项目）— 部分完成时不能申请免试。

政策适用于在中国教育部认可的高等院校全部完成或部分完成本科课程的学生，而不考虑目前居住地点。

欲申请牛津•布鲁克斯大学学士学位的学员需放弃F7-F9的免试。

申请牛津布鲁克斯大学的学士学位，需要出具相关英文水平证明，如大学英语六级（CET-6)400分，TOEFL 500分，IELTS 6.5分等

综合以上就是关于2019ACCA免试政策的全部内容，希望对于正在备考的小伙伴么有帮助，小编将持续更新相关ACCA的相关资讯。


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。

(b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover the

following issues:

(i) The rate at which the profits of Cutlass Inc will be taxed. This section of the report should explain:

– the company’s residency position and what Ben and Amy would have to do in order for the company

to be regarded as resident in the UK under the double tax treaty;

– the meaning of the term ‘permanent establishment’ and the implications of Cutlass Inc having a

permanent establishment in Sharpenia;

– the rate at which the profits of Cutlass Inc will be taxed on the assumption that it is resident in the

UK under the double tax treaty and either does or does not have a permanent establishment in

Sharpenia. (9 marks)

正确答案：
(b) Report to the management of Razor Ltd
To           The management of Razor Ltd
From       Tax advisers
Date         6 June 2007
Subject    The proposed activities of Cutlass Inc
(i) Rate of tax on profits of Cutlass Inc
When considering the manner in which the profits of Cutlass Inc will be taxed it must be recognised that the system of
corporation tax in Sharpenia is the same as that in the UK.
The profits of Cutlass Inc will be subject to corporation tax in the country in which it is resident or where it has a
permanent establishment. It is desirable for the profits of Cutlass Inc to be taxed in the UK rather than in Sharpenia as
the rate of corporation tax in the UK on annual profits of ￡120,000 will be 19% whereas in Sharpenia the rate of tax
would be 38%.
Residency of Cutlass Inc
Cutlass Inc will be resident in Sharpenia, because it is incorporated there. However, it will also be resident in the UK if
it is centrally managed and controlled from the UK. For this to be the case, Amy and Ben should hold the company’s
board meetings in the UK.
Under the double tax treaty between the UK and Sharpenia, a company resident in both countries is treated as being
resident in the country where it is effectively managed and controlled. For Cutlass Inc to be treated as UK resident under
the treaty, Amy and Ben would need to ensure that all key management and commercial decisions are made in the UK
and not in Sharpenia.
Permanent establishment
A permanent establishment is a fixed place of business, including an office, factory or workshop, through which the
business of an enterprise is carried on. A permanent establishment will also exist in a country if contracts in the
company’s name are habitually concluded there.
The trading profits of Cutlass Inc will be taxable in Sharpenia if they are derived from a permanent establishment in
Sharpenia even if it can be established that Cutlass Inc is UK resident under the double tax treaty.
Double taxation
If Cutlass Inc is UK resident but has a permanent establishment in Sharpenia, its trading profits will be subject to
corporation tax in both the UK and Sharpenia with double tax relief available in the UK. The double tax relief will be the
lower of the UK tax and the Sharpenian tax on the trading profits. Accordingly, as the rate of tax is higher in Sharpenia
than it is in the UK, there will be no UK tax to pay on the company’s trading profits and the rate of tax on the profits
would be the rate in Sharpenia, i.e. 38%.
If Cutlass Inc is UK resident and does not have a permanent establishment in Sharpenia, its profits will be taxable in
the UK at the rate of 19% and not in Sharpenia.

(b) Explain how growth may be assessed, and critically discuss the advantages and issues that might arise as a

result of a decision by the directors of CSG to pursue the objective of growth. (8 marks)

正确答案：
(b) Growth may be measured in a number of ways which are as follows:
Cash flow
This is a very important measure of growth as it ultimately determines the amount of funds available for re-investment by any
business.
Sales revenue
Growth in sales revenues generated is only of real value to investors if it precipitates growth in profits.
Profitability
There are many measures relating to profit which include sales margin, earnings before interest, taxation, depreciation and
amortisation (EBITDA) and earnings per share. More sophisticated measures such as return on capital employed and residual
income consider the size of the investment relative to the level of profits earned. In general terms, measures of profitability
are only meaningful if they are used as a basis for comparisons over time or in conjunction with other measures of
performance. Growth rate in profitability are useful when compared with other companies and also with other industries.
Return on investment
A growing return upon invested capital suggests that capital is being used more and more productively. Indicators of a growing
return would be measured by reference to dividend payment and capital growth.
Market share
Growth in market share is generally seen as positive as it can generate economies of scale.
Number of products/service offerings
Growth is only regarded as useful if products and services are profitable.
Number of employees
Measures of productivity such as value added per employee and profit per employee are often used by shareholders in
assessing growth. Very often an increased headcount is a measure of success in circumstances where more people are
needed in order to deliver a service to a required standard. However it is incumbent on management to ensure that all
employees are utilised in an effective manner.
It is a widely held belief that growth requires profits and that growth produces profits. Profits are essential in order to prevent
a company which has achieved growth from becoming a target for a take-over or in a worse case scenario goes into
liquidation. Hence it is fundamental that a business is profitable throughout its existence. Growth accompanied by growth in
profits is also likely to aid the long-term survival of an organisation. CSG operates in Swingland which experiences fluctuations
in its economic climate and in this respect the exploitation of profitable growth opportunities will help CSG to survive at the
expense of its competitors who do not exploit such opportunities.
Note: Alternative relevant discussion and examples would be accepted.

1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectionery

products, including cakes. GWCC sells its products to national supermarket chains. The company’s success during

recent years is largely attributable to its ability to develop innovative products which appeal to the food selectors within

national supermarket chains.

The marketing department of Superstores plc, a national supermarket chain has asked GWCC to manufacture a cake

known as the ‘Mighty Ben’. Mighty Ben is a character who has recently appeared in a film which was broadcast

around the world. The cake is expected to have a minimum market life of one year although the marketing department

consider that this might extend to eighteen months.

The management accountant of GWCC has collated the following estimated information in respect of the Mighty Ben

cake:

(1) Superstores plc has decided on a launch price of ￡20·25 for the Mighty Ben cake and it is expected that this

price will be maintained for the duration of the product’s life. Superstores plc will apply a 35% mark-up on the

purchase price of each cake from GWCC.

(2) Sales of the Mighty Ben cake are expected to be 100,000 units per month during the first twelve months.

Thereafter sales of the Mighty Ben cake are expected to decrease by 10,000 units in each subsequent month.

(3) Due to the relatively short shelf-life of the Mighty Ben cake, management has decided to manufacture the cakes

on a ‘just-in-time’ basis for delivery in accordance with agreed schedules. The cakes will be manufactured in

batches of 1,000. Direct materials input into the baking process will cost ￡7,000 per batch for each of the first

three months’ production. The material cost of the next three months’ production is expected to be 95% of the

cost of the first three months’ production. All batches manufactured thereafter will cost 90% of the cost of the

second three months’ production.

(4) Packaging costs will amount to ￡0·75 per cake. The original costs of the artwork and design of the packaging

will amount to ￡24,000. Superstores plc will reimburse GWCC ￡8,000 in the event that the product is

withdrawn from sale after twelve months.

(5) The design of the Mighty Ben cake is such that it is required to be hand-finished. A 75% learning curve will

apply to the total labour time requirement until the end of month five. Thereafter a steady state will apply with

labour time required per batch stabilising at that of the final batch in month five. The labour requirement for the

first batch of Mighty Ben cakes to be manufactured is expected to be 6,000 hours at ￡10 per hour.

(6) A royalty of 5% of sales revenue (subject to a maximum royalty of ￡1·1 million) will be payable by GWCC to the

owners of the Mighty Ben copyright.

(7) Variable overheads are estimated at ￡3·50 per direct labour hour.

(8) The manufacture of the Mighty Ben cake will increase fixed overheads by ￡75,000 per month.

(9) In order to provide a production facility dedicated to the Mighty Ben cake, an investment of ￡1,900,000 will be

required and this will be fully depreciated over twelve months.

(10) The directors of GWCC require an average annual return of 35% on their investment over 12 months and

18 months.

(11) Ignore taxation and the present value of cash flows.

Note: Learning curve formula:

y = axb

where y = average cost per batch

a = the cost of the initial batch

x = the total number of batches

b = learning index (= –0·415 for 75% learning rate)

Required:

(a) Prepare detailed calculations to show whether the manufacture of Mighty Ben cakes will provide the required

rate of return for GWCC over periods of twelve months and eighteen months. (20 marks)

正确答案：

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