ACCA证书真的难考？你到底适不适合学习ACCA？快来看看！

发布时间：2020-04-10

很多小伙伴都觉得ACCA证书难考，那么你到底适不适合学习ACCA？很多的小伙伴都还不知道，下面就跟着51题库考试学习网一起来看看吧！

ACCA证书真的难考吗？

来听听过来人怎么看：

陈同学：我是从大二开始接触ACCA，在大学用了三年时间考过了ACCA，我在ACCA这条道路上并不算很突出的个体，我也和大家一样，也曾经放弃过，但是一想到就心有不甘，觉得别人可以我也可以。

凭着这股劲我考完了ACCA，而今，我在找工作时ACCA也给我简历加了一些分。通常HR会很欣赏这种人，有毅力的人。

总之，ACCA考出来不像其他人所想那样考出来没用，也没有传说中那么难。你要明白你是真的想考而不是跟风或者被其他人怂恿，这一点你要想清楚。

夏女士：我是一位全职宝妈，本身是财务从业人员，因为生孩子回公司，总感觉有点脱节。为了不被别人比下去，自己开始备考ACCA，可能是我心性比较坚韧吧，我一路考过来考得最多的是自觉。

但是讲真的，前期因为英语吃了亏球，所以英语基础一定要打好。在这里要告诫大家，不要裸考!!认真备考，别指望临阵磨枪，ACCA是一场持久的战役，如果下定决心要考，就一定要坚持下去。

你到底适不适合学习ACCA？

适合学习ACCA的几种人

心性坚韧，不轻言放弃，且不是为了考证而考证的人

这类人才有足够的勇气和学习时间去规划怎么备考ACCA，不会为了考证而考证。这样的清楚认知是在ACCA学习中很重要的一点。试问？如果你只是为了考证而考证，即使你考过了他也是只一张证书，而没有发挥出ACCA真正的价值。

财务专业的同学

这个证书算得上是大学期间比较含金量高的证书，有兴趣的同学可以考一考。

以上就是关于考试的全部内容了，如果想要了解更多关于考试的信息，大家可以关注51题库考试学习网哦！

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) Explain the need for a first time group auditor to analyse the group structure. (5 marks)

正确答案：
(b) Need to analyse the group structure
A certain amount of analysis of the group structure will be undertaken before an auditor accepts the role of group auditor,
particularly if the auditor is not directly responsible for the whole group.
An analysis of the group structure is necessary to:
■ ensure that particular attention is given to the more unusual aspects of corporate structures (e.g. partnership
arrangements that may be a joint venture, components in tax havens, shell companies and horizontal groups);
■ arrange access to information relating to all ‘significant’ components (i.e. those representing 20% or more of group
assets, liabilities, cash flows, profit or revenue), on a timely basis;
■ identify the applicable financial reporting framework for each component and any local statutory reporting requirements;
■ plan work to deal with different accounting frameworks/policies applied throughout the group and differences between
International Auditing Standards (ISAs) and national standards;
■ integrate the group audit process effectively with local statutory audit requirements;
■ identify related parties and effectively audit the completeness of disclosures in the group accounts in accordance with
IAS 24 Related Party Disclosures.
Any doubts about the group structure will need to be clarified against publicly available information as soon as possible to
ensure an effective audit of the relevant components (i.e. subsidiaries, associates and joint ventures). The auditor can then
plan the level of assurance required on each component well in advance of the year end.
Having established thoroughly the group structure from the outset the auditor will then need only to update the structure for
changes year-on-year.

8 Which of the following statements about accounting concepts and conventions are correct?

(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.

(2) The substance over form. convention means that the economic substance of a transaction should be reflected in

the financial statements, not necessarily its legal form.

(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until

realised.

(4) The application of the prudence concept means that assets must be understated and liabilities must be overstated

in preparing financial statements.

A 1 and 3

B 2 and 3

C 2 and 4

D 1 and 4.

正确答案：B

(b) Assuming that the cost of equity and cost of debt do not alter, estimate the effect of the share repurchase on the company’s cost of capital and value. (5 marks)

正确答案：

(b) Estimated new cost of capital:
If equity is repurchased such that the gearing becomes 50% equity, 50% debt, the new estimated weighted average cost of capital is: