重磅消息：听说内蒙古ACCA考试有免考？你得有这些条件哦

发布时间：2020-01-09

众所周知，ACCA国际会计注册师考试科目多达15个科目，备考和复习起来的难度也毋容置疑是十分巨大的，而目前ACCA官方出台了相关的考试规则和免考政策，免考的科目一个人可以多达9科，具体免考的条件是什么呢？且随51题库考试学习网一起去了解一下，看看你能免考几科呢？

首先，在讲述免试政策之前，你得符合ACCA考试规则才可以参与考试，具体的规则如下：

1、申请参加ACCA考试者，必须首先注册成为ACCA学员。（需要到官网上申请注册）

2、学员必须按考试大纲设置的先后次序报考，即知识课程，技术课程，核心课程和选修课程。在一个课程中可以选择任意顺序报考。51题库考试学习网建议在一个课程中可以通过自身能力来考虑报名顺序，并不一定非要按照官方给出的顺序报名。

3、基础阶段的知识课程考试时间为两小时，基础阶段的技能课程和专业阶段所有课程考试时间为三小时，及格成绩为50分(百分制)。从2016年起，ACCA实行4个考季，即学员可选择在3、6、9、12月考季在当地笔试考点进行考试。学员每年最多报考8门。

4、基础阶段9门考试不设时限；专业阶段考试年限为7年，从通过第一门专业阶段考试之日算起。只要在7年内通过全部考试科目都算考核通过，下一步即可申请证书。

5、考试的报名时间不同，考试资费标准就不同（该优惠政策仅限网上报名）。简单点来说就是较早报名考试，费用会相对较少。报考时间分为提前报名时段，常规报名时段和后期报名时段。

接下来，就是万众瞩目的ACCA专业资格考试免试政策，建议ACCAer们收藏分享哟~




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。如有和ACCA英国总部所发布的免试政策有差异，一切以ACCA英国总部发布的文献为主~

如持有国外学历，或需要了解更详细免试情况，请查询官网或联系上财培训。

注意

1、在校生只有顺利通过整学年的课程才能够申请免试。（即未拿到学位证和学历证之前不能申请免试）

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

大家是否已经了解到了自己能免试几科呢？51题库考试学习网提醒一下大家哦，免试虽然不用考试，但考试科目的报名费用还是得缴的哟~大家还是得及时缴费，以防出现不必要的麻烦~

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。

2 Misson, a public limited company, has carried out transactions denominated in foreign currency during the financial

year ended 31 October 2006 and has conducted foreign operations through a foreign entity. Its functional and

presentation currency is the dollar. A summary of the foreign currency activities is set out below:

(a) Misson has a 100% owned foreign subsidiary, Chong, which was formed on 1 November 2004 with a share

capital of 100 million euros which has been taken as the cost of the investment. The total shareholders’ equity

of the subsidiary as at 31 October 2005 and 31 October 2006 was 140 million euros and 160 million euros

respectively. Chong has not paid any dividends to Misson and has no other reserves than retained earnings in its

financial statements. The subsidiary was sold on 31 October 2006 for 195 million euros.

Misson would like to know how to treat the sale of the subsidiary in the parent and group accounts for the year

ended 31 October 2006. (8 marks)

Required:

Discuss the accounting treatment of the above transactions in accordance with the advice required by the

directors.

(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)

正确答案：

3 The directors of The Healthy Eating Group (HEG), a successful restaurant chain, which commenced trading in 1998,

have decided to enter the sandwich market in Homeland, its country of operation. It has set up a separate operation

under the name of Healthy Sandwiches Co (HSC). A management team for HSC has been recruited via a recruitment

consultancy which specialises in food sector appointments. Homeland has very high unemployment and the vast

majority of its workforce has no experience in a food manufacturing environment. HSC will commence trading on

1 January 2008.

The following information is available:

(1) HSC has agreed to make and supply sandwiches to agreed recipes for the Superior Food Group (SFG) which

owns a chain of supermarkets in all towns and cities within Homeland. SFG insists that it selects the suppliers

of the ingredients that are used in making the sandwiches it sells and therefore HSC would be unable to reduce

the costs of the ingredients used in the sandwiches. HSC will be the sole supplier for SFG.

(2) The number of sandwiches sold per year in Homeland is 625 million. SFG has a market share of 4%.

(3) The average selling price of all sandwiches sold by SFG is $2·40. SFG wishes to make a mark-up of 331/3% on

all sandwiches sold. 90% of all sandwiches sold by SFG are sold before 2 pm each day. The majority of the

remaining 10% are sold after 8 pm. It is the intention that all sandwiches are sold on the day that they are

delivered into SFG’s supermarkets.

(4) The finance director of HSC has estimated that the average cost of ingredients per sandwich is $0·70. All

sandwiches are made by hand.

(5) Packaging and labelling costs amount to $0·15 per sandwich.

(6) Fixed overheads have been estimated to amount to $5,401,000 per annum. Note that fixed overheads include

all wages and salaries costs as all employees are subject to fixed term employment contracts.

(7) Distribution costs are expected to amount to 8% of HSC’s revenue.

(8) The finance director of HSC has stated that he believes the target sales margin of 32% can be achieved, although

he is concerned about the effect that an increase in the cost of all ingredients would have on the forecast profits

(assuming that all other revenue/cost data remains unchanged).

(9) The existing management information system of HEG was purchased at the time that HEG commenced trading.

The directors are now considering investing in an enterprise resource planning system (ERPS).

Required:

(a) Using only the above information, show how the finance director of HSC reached his conclusion regarding

the expected sales margin and also state whether he was correct to be concerned about an increase in the

price of ingredients. (5 marks)

正确答案：

 

(c) Describe the main stages of a formal grievance procedure that Oliver should now pursue. (10 marks)

正确答案：
Part (c):
Grievance procedures must be accessible to all employees of Hoopers and Henderson at any level of the organisation and
regardless of their status. Managers must have suitable training in procedures and be provided with background as to how
grievances can occur in the first place. Grievance procedures must be regarded as beneficial and not threatening.
If an employee has a grievance, he or she should be able to pursue it and have the problem which has led to the grievance resolved.
A formal grievance procedure must be available, set out in writing and accessible to all employees. The procedure should consist
of five formal stages.
The first stage states the grade of employee or employees and their rights for each type of grievance.
The second stage details the actual procedures for pursuing a grievance, and is in four parts:
– The employee must discuss the grievance with his or her immediate supervisor or line manager.
– If the grievance can not be resolved at the first level, then the employee’s manager must become involved.
– The interview between the employee and manager takes place with the employee being allowed a representative if desired.
– If the grievance remains unresolved then the matter must be referred to a higher manager.
The third stage (referral to a higher manager) requires that the Human Resources Department or, in the case of Hoopers and
Henderson the partner responsible, must be informed.
The fourth stage is that written records must be kept and be available to all employees.
Finally, the procedure must be time limited.
Allowance must be made for the involvement of a trade union, staff association or individual support (if desired) at an appropriate
stage in the procedure.
At Hoopers and Henderson, Oliver has attempted to discuss the issue with his immediate manager (David Morgan) but without
success. He has therefore followed the procedure, but to continue correctly, Oliver must have taken up his grievance with the
manager next in seniority to David Morgan, who in this case is the partner responsible for human resources.

(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to

be a superior basis for the management incentive plan operated by NCL plc.

(N.B. No illustrative calculations should be incorporated into your explanation). (4 marks)

正确答案：
(b) The use of residual income as a basis for the management incentive plan operated by NCL plc would have the following
advantages:
Divisional management would be more willing to accept a project with a positive residual income and this would contribute
to the improved performance of NCL plc. Also, the disincentive to accept a project with a positive residual income but a return
on investment regarded by divisional management as not being in their best interests would be removed, because divisional
management would be rewarded.
The use of annuity depreciation may improve performance appraisal by removing the effect of straight-line depreciation which
tends to distort project returns especially in the early years of a project’s life when invested capital remains relatively high due
to the constant depreciation charge. The residual income approach using annuity depreciation will only match the NPV if the
annual cashflows of a project are constant. Hence the method when applied to the North or South projects would produce
an NPV which does not exactly match that previously calculated. By way of contrast it is forecast that the East project will
have constant cashflows and in this instance the NPV and residual income based approach when discounted, will produce
the same result.

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