关于ACCA学员如何申请OBU学位，速来查看本文~

发布时间：2020-03-02

ACCA学员如何申请OBU学位？牛津布鲁克斯大学OBU学位的项目叫做RAP项目（研究分析项目)，该项目由一篇7500字的论文、一篇2000字的分析报告，还有一个15分钟的PPT讲演组成。由于国内学生对怎么完成这个项目并不熟悉，导致RAP的通过率仅为50%!直接影响学位等级的评定，因此，我们有必要好好弄清攻略。

论文的评估分为A、B、C(三个皆为通过成绩)和F(失败记录);

自我评估项目分为Pass和Fail

当两者同时通过的时候，RAP即告通过，且RAP的成绩等级就是你RR的成绩等级(因为此时大家的SLS都是Pass)。如果在一个提交期内，您无法同时通过这两项的话则被视为一次失败。而且一旦RAP成绩被界定，您就无法上传任何文档(防止刷分)。当两者中任何一者出现F(不通过)的时候，您的RAP就是F。只要您在10年的有效期内，如果这是首次的不通过，那么您还有两次复试的机会。

您共有三次机会可以通过RAP项目。但如果在三次机会中不幸均告失败的话，您将无法完成该学位。您可以提交三次一样主题的项目，或者是提交三个不同的项目(注意：提交次数以三次为限。)

提交的论文包含哪些东西?

1.7500字Research Report(RR);

2.2000字Skills and Learning Statement(SLS)

(包括15分钟Presentation on the project to your project mentor，需提交PPT);

这两个部分要全部都通过才可以拿到学位，如哪个部分没过，下次只提交那个部分就好，每个学员共有3次提交机会，但每次都需缴纳评审费。学员需要找一名导师来辅导论文写作，并进行3次面谈(每次30分钟，第三次做15分钟presentation)。

Research Report(RR)：

它共有20个题目可以选择，题目内容包罗万象，涉及很多内容。以第8个题目为例：需要分析一个公司最近3年的financial and business performance.

Skills and Learning Statement(SLS):

它要回答四个问题：怎样跟导师见三次面的?论文的研究目标如何达到的?怎么跟老师沟通的?论文的写作对你的学习和工作有多大帮助?这个SLS只有过和不过。决定这个SLS是否通过的方面有：语言，沟通，是否通过这个论文写作有收获和感悟，IT技术使用(PPT)等方面。

自2015年1月起,ACCA将要求所有论文辅导导师必须具备ACCA认证资格才能辅导论文。申请注册的OBU论文辅导导师必须经过考核合格后方可获得认证资格。

ACCA学员可以在官方网站上查询到世界各国具备认证资格的论文辅导导师的名单。

*每年OBU都有两个RAP提交期，分别是5月和11月。一旦截止，您就无法上传RAP。

*自2019年4月起，OBU学位申请学生不需要再向ACCA提交雅思(IELTS)等英语语言资格认证。

哪些人可以申请OBU学位？

·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

·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。

·2009年11月之后注册，由于未选择OBU项目而错失了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。

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，看完上述内容，你心中的疑问解决了吗？还有疑问的朋友，欢迎到51题库考试学习网咨询。

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) Ratio analysis in general can be useful in comparing the performance of two companies, but it has its limitations.

Required:

State and briefly explain three factors which can cause accounting ratios to be misleading when used for

such comparison. (6 marks)

正确答案：
(b) (i) One company may have revalued its assets while the other has not.
(ii) Accounting policies and estimation techniques may differ. For example, one company may use higher depreciation rates
than the other.
(iii) The use of historical cost accounting may distort the capital and profit of the two companies in different ways.
Other answers considered on their merits.

3 (a) Discuss why the identification of related parties, and material related party transactions, can be difficult for

auditors. (5 marks)

正确答案：
3 Pulp Co
(a) Identification of related parties
Related parties and associated transactions are often difficult to identify, as it can be hard to establish exactly who, or what,
are the related parties of an entity. IAS 24 Related Party Disclosures contains definitions which in theory serve to provide a
framework for identifying related parties, but deciding whether a definition is met can be complex and subjective. For example,
related party status can be obtained via significant interest, but in reality it can be difficult to establish the extent of influence
that potential related parties can actually exert over a company.
The directors may be reluctant to disclose to the auditors the existence of related parties or transactions. This is an area of
the financial statements where knowledge is largely confined to management, and the auditors often have little choice but to
rely on full disclosure by management in order to identify related parties. This is especially the case for a close family member
of those in control or having influence over the entity, whose identity can only be revealed by management.
Identification of material related party transactions
Related party transactions may not be easy to identify from the accounting systems. Where accounting systems are not
capable of separately identifying related party transactions, management need to carry out additional analysis, which if not
done makes the transactions extremely difficult for auditors to find. For example sales made to a related party will not
necessarily be differentiated from ‘normal’ sales in the accounting systems.
Related party transactions may be concealed in whole, or in part, from auditors for fraudulent purposes. A transaction may
not be motivated by normal business considerations, for example, a transaction may be recognised in order to improve the
appearance of the financial statements by ‘window dressing’. Clearly if the management is deliberately concealing the true
nature of these items it will be extremely difficult for the auditor to discover the rationale behind the transaction and to consider
the impact on the financial statements.
Finally, materiality is a difficult concept to apply to related party transactions. Once a transaction has been identified, the
auditor must consider whether it is material. However, materiality has a particular application in this situation. ISA 550
Related Parties states that the auditor should consider the effect of a related party transaction on the financial statements.
The problem is that a transaction could occur at an abnormally small, even nil, value. Determining materiality based on
monetary value is therefore irrelevant, and the auditor should instead be alert to the unusual nature of the transaction making
it material.

3 Better budgeting in recent years may have been seen as a movement from ‘incremental budgeting’ to alternative

budgeting approaches.

However, academic studies (e.g. Beyond Budgeting – Hope & Fraser) argue that the annual budget model may be

seen as (i) having a number of inherent weaknesses and (ii) acting as a barrier to the effective implementation of

alternative models for use in the accomplishment of strategic change.

Required:

(a) Identify and comment on FIVE inherent weaknesses of the annual budget model irrespective of the budgeting

approach that is applied. (8 marks)

正确答案：
(a) The weaknesses of traditional budgeting processes include the following:
– many commentators, including Hope and Fraser, contend that budgets prepared under traditional processes add little
value and require far too much valuable management time which would be better spent elsewhere.
– too heavy a reliance on the ‘agreed’ budget has an adverse impact on management behaviour which can become
dysfunctional having regard to the objectives of the organisation as a whole.
– the use of budgeting as base for communicating corporate goals, setting objectives, continuous improvement, etc is seen
as contrary to the original purpose of budgeting as a financial control mechanism.
– most budgets are not based on a rational causal model of resource consumption but are often the result of protracted
internal bargaining processes.
– conformance to budget is not seen as compatible with a drive towards continuous improvement.
– budgeting has an insufficient external focus.

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