带你全方位了解ACCA中的布鲁克斯学位(OBU学位)

发布时间：2020-05-08

很多ACCA学员在刚开始了解ACCA的时候都会知道有一个牛津布鲁克斯学位，也就是OBU学位。可是为什么要申请这个学位？OBU有什么用？牛津布鲁克斯大学好不好？申请0BU需要满足什么条件？今天，51题库考试学习网就让ACCA学员们对OBU有一个全方位的了解。

ACCA在2000年和牛津布鲁克斯大学（Oxford Brookes University）建立了合作关系，使学员在学习ACCA专业资格的同时，有机会获得该校应用会计的（荣誉）理学士学位。此项全球性的创举进一步突出了ACCA作为全球会计和培训领域领导者的地位。所有ACCA学员在通过第二阶段考试并通过论文报告，都可以直接去英国参加学校每年一度隆重的毕业典礼。通过ACCA所有考试的学员可以申请在线学习攻读MBA课程，并申请拿到远程MBA硕士学位。看到这里有些同学就要问，我申请个荣誉学位有什么意思呀？这边要特别注意，在英国，一般学生拿的都是荣誉学士学位（在下文会有更详细的说明），荣誉学士学位可是英国正儿八经的学士学位。

为什么要申请OBU？OBU有什么用？

联邦国家的教育体系规定，First Class的bachelor with honors可以直接申请攻读博士学位。

如果拿到一等荣誉学士学位，可以申请世界上任何顶尖的学校而攻读硕士学位。

如果拿到二等荣誉学士学位，可以申请英国top5-top30，澳洲四星级学校，美国top30-top100学校。

对于想要出国留学的小伙伴，OBU是一个强有力的跳板！！！

对于想在国内深造或者就业的小伙伴，OBU学位也是一个很好的证明！！！

【现在海归越来越多，不需要走出国门就是拿到一个海外知名高校的学士学位，也是很棒棒】

牛津布鲁克斯大学好不好

牛津布鲁克斯大学在英国是被成为“小牛津”的，“大牛津”就是大家众所周知的牛津大学啦。

该校最强的专业分别是：酒店管理，工商管理，应用会计学（没错，就是大家申请OBU之后会拿到的学位）。

卫报英国大学综合排名：第35名。

全球排名：374（和北京理工的排名差不多）。

申请OBU需要满足什么条件

1、提交论文两个月之前通过ACCA基础九门课程（FR，AA，FM不可以免考），并完成道德模块测试的ACCA学员。

2、无需英语证明，但之前因为英语证明而丧失了OBU申请资格的ACCA学员、准会员、会员可重新获得资格提交论文申请学位。

欢乐的时光总是短暂的，以上就是今天51题库考试学习网为大家带来的全部内容了，如果大家还想了解更多关于ACCA的内容，请关注51题库考试学习网，51题库考试学习网祝您生活愉快！

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 You are an audit manager in Bartolome, a firm of Chartered Certified Accountants. You have specific responsibility

for undertaking annual reviews of existing clients and advising whether an engagement can be properly continued.

The following matters have arisen in connection with recent assignments:

(a) Leon Dormido is the senior in charge of the audit of the financial statements of Moreno, a limited liability

company, for the year ending 30 June 2005. Moreno’s Chief Executive Officer, James Bay, has just sent you an

e-mail to advise you that Leon has been short-listed for the position of Finance Director. You were not previously

aware that Leon had applied for the position. (5 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

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

正确答案：
5 BARTOLOME
(a) Senior audit staff leaving for employment with client
Ethical and professional issues
■ Leon’s independence is in doubt as he is threatened by self-interest. Leon’s objectivity in relation to the audit may be
influenced by a desire to please and impress Moreno, as a prospective employer.
■ There appears to be a lack of integrity on the part of James and/or Leon:
? Leon should have confided in an appropriately senior manager/partner of Bartolome. In not doing so he has
compromised the firm by having applied for a position with a client whilst assigned to the client.
? James may lack integrity in having advised Bartolome of the short-listing if he gave an undertaking to Leon not to
do so. (Conversely, James may be acting with integrity in advising Bartolome and as a matter of professional
courtesy.)
■ Leon should be removed from the audit assignment immediately regardless of whether or not he is finally appointed by
Moreno.
■ Leon should be given an oral warning (assuming this to be a first offence) for failing to adhere to Bartolome’s quality
control policies and procedures (requiring disclosure to the firm of any threat of involvement with an audit client).
■ The working papers for all interim audit work relating to Moreno performed under the supervision of Leon should be
reviewed as soon as possible, before the balance sheet date (at the end of the month).
Implications for continuation with assignment
The assignment can be properly continued with a new senior in charge of the audit of the financial statements for the year
ending 30 June 2005. Any planning of the year end and final audit work by Leon should be reviewed, amended as necessary
and approved before any further work is undertaken.

4 (a) For this part, assume today’s date is 1 March 2006.

Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading company

that makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,

and commenced trading on the same day. The business has been successful, and the company has accumulated

a large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben have

received an offer from a rival company, which they are considering. The offer provides Bill and Ben with two

alternative methods of payment for the purchase of their shares:

(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.

(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.

Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offer

terms is that Bill and Ben would be retained as employees of the company on the same salary.

Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.

Required:

(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March

2006 will result in the highest after tax cash amount for Bill and Ben:

(1) payment of a dividend, or

(2) payment of a salary bonus.

You are not required to consider the corporation tax (CT) implications for Flower Limited in your

answer. (5 marks)

正确答案：

 

As a result, Bill and Ben would each be better off by ￡15,005 (69,142 – 54,137). If the cash were extracted by way
of dividend.
Tutorial note: In this answer the employers’ national insurance liability on the salary has been ignored. Credit would be
given to a candidate who recognised this issue.

(b) Discuss the nature of the following issues in developing IFRSs for SMEs.

(i) The purpose of the standards and the type of entity to whom they should apply. (7 marks)

正确答案：
(b) There are several issues which need to be addressed when developing IFRSs for SMEs:
(i) The purpose of the standards and type of entity
The principal aim of the development of an accounting framework for SMEs is to provide a framework which generates
relevant, reliable and useful information. The standards should provide high quality and understandable accounting
standards suitable for SMEs globally. Additionally they should meet the needs set out in (a) above. For example reduce
the financial reporting burden for SMEs. It is unlikely that one of the objectives would be to provide information for
management or meet the needs of the tax authorities as these bodies will have specific requirements which would be
difficult to meet in an accounting standard. However, it is likely that the standards for SMEs will be a modified version
of the full IFRSs and not an independently developed set of standards in order that they are based on the same
conceptual framework and will allow easier transition to full IFRS if the SME grows or decides to become a publicly listed
entity.
It is important to define the type of entity for which the standards are intended. Companies who have issued shares to
the public would be expected to use full IFRS. The question arises as to whether SME standards should apply to all
unlisted entities or just those listed entities below a certain size threshold. The difficulty with size criteria is that it would
have to apply worldwide and it would be very difficult to specify such criteria. Additionally some unlisted companies, for
example public utilities, have a reporting obligation that is equivalent to that of a listed company and should follow full
IFRS.
The main characteristic which distinguishes SMEs from other entities is the degree of public accountability. Thus the
definition of what constitutes an SME could revolve around those entities that do not have public accountability.
Indicators of public accountability will have to be developed. For example, a listed company or companies holding assets
in a fiduciary capacity (bank), or a public utility, or an entity with economic significance in its country. Thus all entities
that do not have public accountability may be considered as potential users of IFRSs for SMEs.
Size may not be the best way to determine what is an SME. SMEs could be defined by reference to ownership and themanagement of the entity. SMEs are not necessarily just smaller versions of public companies.

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