快来查阅！有关USCPA免考ACCA的具体条件的相关内容

发布时间：2020-03-20

ACCA会员资格在国际上得到广泛认可，尤其得到欧盟立法以及许多国家公司法的承认。所以拥有ACCA会员资格，就拥有了在世界各地就业的"通行证"。而同样作为全球性国际会计资格的美国注册会计师资格，也备受国内财会人士的喜爱。很多人都想拥有这两大证书。51题库考试学习网提醒大家，USCPA与ACCA证书存在互免协议，考生可以申请部分科目的免考。那么申请免考时需要什么条件？今天就跟随51题库考试学习网一起来看看吧。

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。

4、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。

5、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。

6、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。

7、欲申请牛津布鲁克斯大学学士学位的学员需放弃FR、AA、FM的免试。

另外，很多同学在看到ACCA这15门科目就恐惧了，觉得一时半会考不下来，那么，ACCA需要考多久？一起看看以下内容吧。

根据ACCA官方政策来看，ACCA考试共有两种机考形式，分别是随时机考和分季机考。目前，ACCA很多科目(应用知识课程、应用技能课程)的考试都已开启机考通道。除前四科随机机考之外，ACCA其他科目一年有4个考季，即一年内有4次机会可以参加考试，ACCA依然沿用在一年内最多可以报考的科目仍然为8门 (ps：不包括补考)，每个考季报考不超过4门的政策。

不过，话说回来，两种机考有类似的地方，同时亦有所区别。比如，如何预定考位、何时何地参加考试，以及考试的形式，都有所不同。随时机考考生可在任意时间进行约考，而分季机考则需要在ACCA的考试季(3月、6月、9月、12月)的时候进行考试，并且还需要在规定的时间内注册、报名考试。

ACCA官方规定单一考季最多只能报考四科，而每年则只能报考八门，这样算下来，只要我们做好充分的准备，就能最快的拿下ACCA，很可能不到两年的时间就能拿下ACCA全科了。

好的，以上就是今天51题库考试学习网为大家分享的全部内容，想了解更多内容，敬请关注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。

5 Jones and Cousin, a public quoted company, operate in twenty seven different countries and earn revenue and incur

costs in several currencies. The group develops, manufactures and markets products in the medical sector. The growth

of the group has been achieved by investment and acquisition. It is organised into three global business units which

manage their sales in international markets, and take full responsibility for strategy and business performance. Only

five per cent of the business is in the country of incorporation. Competition in the sector is quite fierce.

The group competes across a wide range of geographic and product markets and encourages its subsidiaries to

enhance local communities by reinvestment of profits in local educational projects. The group’s share of revenue in a

market sector is often determined by government policy. The markets contain a number of different competitors

including specialised and large international corporations. At present the group is awaiting regulatory approval for a

range of new products to grow its market share. The group lodges its patents for products and enters into legal

proceedings where necessary to protect patents. The products are sourced from a wide range of suppliers, who, once

approved both from a qualitative and ethical perspective, are generally given a long term contract for the supply of

goods. Obsolete products are disposed of with concern for the environment and the health of its customers, with

reusable materials normally being used. The industry is highly regulated in terms of medical and environmental laws

and regulations. The products normally carry a low health risk.

The Group has developed a set of corporate and social responsibility principles during the period which is the

responsibility of the Board of Directors. The Managing Director manages the risks arising from corporate and social

responsibility issues. The group wishes to retain and attract employees and follows policies which ensure equal

opportunity for all the employees. Employees are informed of management policies, and regularly receive in-house

training.

The Group enters into contracts for fixed rate currency swaps and uses floating to fixed rate interest rate swaps. The

cash flow effects of these swaps match the cash flows on the underlying financial instruments. All financial

instruments are accounted for as cash flow hedges. A significant amount of trading activity is denominated in the

Dinar and the Euro. The dollar is its functional currency.

Required:

(a) Describe the principles behind the Management Commentary discussing whether the commentary should be

mandatory or whether directors should be free to use their judgement as to what should be included in such

a commentary. (13 marks)

正确答案：
(a) The purpose of the Management Commentary (MC) is to present a balanced and comprehensive analysis of the development
position and performance of the entity in the year. Additionally, it deals with the main trends and factors behind the
development, position and performance of the entity during the financial year and those factors which are likely to affect the
entity in the future. The MC should enable users to assess the strategies adopted by the entity and the potential success of
those strategies. The key principles are as follows:
– The MC should be seen through the eyes of the directors and should focus on those matters relevant to the members of
the company.
– The review should look forward, identifying trends and factors relevant to the assessment of the current and future
performance of the entity.
– The MC should supplement and complement the financial statements so as to improve disclosure by providing additional
financial and non-financial information.
– The review should be comprehensive, understandable, reliable, relevant and represent faithfully the underlying strategies
and trends.
– Both good and bad aspects of the position of the entity should be discussed in a balanced and neutral way.
– The MC should be comparable over time, and the information should be supportable and consistent with the financial
statements to which it relates.
The increase in transparency and accountability improves the links between strategy, performance and risk, and the
evaluation of directors, and how they are paid.
A mandatory MC would make it easier for companies to judge the content of the reports and the necessary standard of
reporting, and would mean that the reports may be more robust and comparable. If the MC is not mandatory then this could
lead to uncertainty, risks of non compliance and possible mis-information being shown in the review. Directors may adopt a
policy of stating the minimum amount of disclosure which will frustrate the significant benefits to be gained from using
financial reporting as a strategic communication tool. ‘Necessity to report’ decisions will become subjective with possible legal
outcomes. The minimalist approach may also prove problematic if directors’ insurers reject claims because of ‘non-disclosure’
of information. Senior executives and the company board will play a more prominent role in deciding upon matters of MC
content than will be the case with mandatory reporting practice. Influential factors driving MC disclosure practice may become
the following rather than the broader issues:
(1) those expected to have short-term financial impact,
(2) whether shareholder decisions may be influenced,
(3) issues of risk management.
However, it can be argued that a mandatory MC could produce stereo-typed reports which would be based on a checklist
approach. Thus innovation in corporate reporting would be stifled. The power of market forces could be enough to ensure
that entities produce relevant and reliable information. Every company is different as are their challenges and risks and in anon-mandatory environment, companies could produce individual MCs to reflect those challenges and risks.

4 (a) A company may choose to finance its activities mainly by equity capital, with low borrowings (low gearing) or by

relying on high borrowings with relatively low equity capital (high gearing).

Required:

Explain why a highly geared company is generally more risky from an investor’s point of view than a company

with low gearing. (3 marks)

正确答案：
(a) A highly-geared company has an obligation to pay interest on its loans regardless of its profit level. It will show high profits if
its overall rate of return on capital is greater than the rate of interest being paid on its borrowings, but a low profit or a loss if
there is a down-turn in its profit such that the rate of interest to be paid exceeds the return on its assets.

(ii) consignment inventory; and (3 marks)

正确答案：
(ii) Consignment inventory
■ Agree terms of sale to dealers to confirm the ‘principal – agent’ relationship between Pavia and dealers.
■ Inspect proforma invoices for vehicles sent on consignment to dealers to confirm number of vehicles with dealers
at the year end.
■ Obtain direct confirmation from dealers of vehicles unsold at the year end.
■ Physically inspect vehicles sold on consignment before the year end that are returned unsold by dealers after the
year end (if any) for evidence of impairment.
■ Perform. cutoff tests on sales to dealers/trade receivables/vehicle inventory.
■ If goods on consignment are treated as inventory agree their unit costs to be the same as for other vehicles in
inventory.

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