关注一下！报考ACCA资格需要满足什么学历条件？

发布时间：2020-01-30

关于报考ACCA资格需要满足什么学历条件？不知道的也没关系，下面就跟着51题库考试学习网一起来了解一下吧！

在众多国际财会证书考试当中，ACCA是报考门槛相对较低的资格考试，无论是对于我们的专业要求还是学历背景都有着较为宽松的政策。根据ACCA官方政策规定，凡需满足以下三个条件之一者皆可报考ACCA：

1.教育部认可的高等院校在校生(本科在校)，顺利完成大一的课程考试，即可报名成为ACCA的正式学员;

2.凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员;

3.未符合1、2项报名资格的申请者，也可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成FAB(基础商业会计)、FMA(基础管理会计)、FFA(基础财务会计)3门课程后，可豁免ACCA（AB、MA、FA）三门课程的考试，直接进入ACCA技能课程的考试。

2020年3月ACCA考试季即将到来，计划参加本次考试的同学，请尽快完成考试报名。以下为2020年3月ACCA考试安排：

Early exam entry opening date：6 August 2019

Early exam entry deadline date：11 November 2019

Standard exam entry deadline：27 January 2020

Late exam entry deadline：3 February 2020

ACCA了解中国新冠状病毒的爆发，原定在湖北省举行的ACCA2020年3月份考试全部取消。学员所支付的费用将退回到他们的myACCA账户，并可用于报考另一个考点的2020年3月份考试或者以后的考试。而2020年3月份的考试常规报考的截止日期已过，但ACCA决定将常规报考的价格延长至2月3日（星期一）的午夜（英国时间）。以便中国学员将有更多的时间去调整考试的安排。

所有其他地区的ACCA2020年3月份考试暂定将按计划进行（根据当前情况）。

以上就是51题库考试学习网带给大家的内容，如果还有其他不清楚的问题，请及时反馈给51题库考试学习网，我们会尽快帮您解答。

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。

3 The managers of Daylon plc are reviewing the company’s investment portfolio. About 15% of the portfolio is represented by a holding of 5,550,000 ordinary shares of Mondglobe plc. The managers are concerned about the effect on portfolio value if the price of Mondglobe’s shares should fall, and are considering selling the shares. Daylon’s investment bank has suggested that the risk of Mondglobe’s shares falling by more than 5% from their current value could be protected against by buying an over the counter option. The investment bank is prepared to sell an appropriate six month option to Daylon for ￡250,000.

Other information:

(i) The current market price of Mondglobe’s ordinary shares is 360 pence.

(ii) The annual volatility (variance) of Mondglobe’s shares for the last year was 169%.

(iii) The risk free rate is 4% per year.

(iv) No dividend is expected to be paid by Mondglobe during the next six months.

Required:

(a) Evaluate whether or not the price at which the investment bank is willing to sell the option is a fair price.(10 marks)

正确答案：

3 (a) The investment bank is offering to sell to Daylon plc an option to sell Mondglobe ordinary shares at a price no worse than 5% below the current market price of 360 pence. This is a put option on Mondglobe shares at a price of 342 pence. The Black-Scholes option pricing model may be used to estimate whether or not the option price is a fair price. The value of a put option may be found by first estimating the value of a call option and then using the put-call parity theorem.
Basic data:
Share price 360 pence
Exercise price 342 pence
Risk free rate 4% (0·04)
Volatility is measured by the standard deviation. The variance is 169% therefore the standard deviation, σ is 13% (0·13)
The relevant period is six months (0·5)

8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P

guaranteed that R’s profit share would not be less than $25,000 for the six months to 31 December 2004. The profitsharing

arrangements after R’s admission were P 50%, Q 30%, R 20%. The profit for the year ended 31 December

2004 is $240,000, accruing evenly over the year.

What should P’s final profit share be for the year ended 31 December 2004?

A $140,000

B $139,000

C $114,000

D $139,375

正确答案：B
80,000 + 60,000 – 1,000 = 139,000

(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be

financially viable, assuming that all other data remain unchanged. (4 marks)

正确答案：

 

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