四川省大学生在校期间备考ACCA有什么优势?

发布时间：2020-01-10

很多小伙伴都会纠结，大学期间既要完成学业，又要考研，还要准备毕业论文，这么多的事还要准备ACCA？？那不是得不偿失吗？其实，学习ACCA的相关知识对我们的大学生活可谓百利而无一害的，并且相比较于你工作几年之后再来备考ACCA，在校期间备考51题库考试学习网认为更为妥帖一些，为什么这样说呢？且随51题库考试学习网一起了解一下，在校备考ACCA有何优势所在：

(一)高薪岗位：ACCA本科毕业生非常容易进入四大国际注册会计师事务所!如果在大学期间考过ACCA证书，证明你的确是一个十分有能力的人，让企业更加的认可你，你也会得到各式各样的工作机会和接触更多层面的人。

(二)三重保障：本校学历+国外文凭+ACCA证书，学员通过ACCA前两个阶段的考试后，在国内即可申请英国牛津布鲁克斯大学的应用会计理学士学位，如果你有意愿继续深造，还可以申请攻读伦敦大学专业会计硕士学位。

(三)技能教育：ACCA的课程就是根据现时商务社会对财会人员的实际要求进行开发、设计的，特别注意培养学员的分析能力和在复杂条件下的决策、判断能力。系统的、高质量的培训给予学员真才实学，学员学成后能适应各种环境，并逐步成为具有全面管理素质的高级财务管理专家。

(四)学习时间：相比较在职人员而言在校大学生有充足的时间来学习，没有工作上的琐事打扰，并且还有一个更加优良的学习氛围（校园），且因为大学生生活不像社会，有许许多多的诱惑和安逸考验着ACCAer们。

(五)学习能力：大学期间，正处于青春年少时刻，学习能力和精力是处于人生的旺期，相比较于在职人员，学习能力和效率高的不是一点半点。

学习和考试时间该怎样分配?

一、大一同学的ACCA规划：

NOW：提升自我财务英语水平

大一下学期：学习F1F2F3

大二上学期：学习F4F5F6

大二下学期：学习F7F8F9

大三上学期：申请牛津布鲁克斯学士学位及高级商业会计证书，并继续学习ACCA最后5门课程，或凭借ACCA成绩实习就业。

二、大二同学的ACCA规划：

NOW：提升自我财务英语水平

大二上学期：学习F1F2F3

大二下学期：学习F4F5F6

大三上学期：学习F7F8F9

大三下学期：申请牛津布鲁克斯学士学位及高级商业会计证书，并继续学习ACCA最后5门课程，或凭借ACCA成绩实习就业。

最后，51题库考试学习网想对大家说：“物不经锻炼，终难成器；人不得切琢，终不成人。”各位ACCAer们，加油~

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。

4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 marks)

正确答案：
(a) The working capital cycle illustrates the changing make-up of working capital in the course of the trading operations of a
business:
1 Purchases are made on credit and the goods go into inventory.
2 Inventory is sold and converted into receivables
3 Credit customers pay their accounts
4 Cash is used to pay suppliers.

3 The ‘person specification’ is derived from the job description.

Required:

(a) Explain what is meant by the terms:

(i) ‘person specification’; (4 marks)

正确答案：
3 Overview:
A traditional job description can only list or outline the tangible elements of a job. As work becomes more challenging, more
information is required about the skills needed to perform. that job. A person specification is of greater value in the professional
sector, where it is inappropriate to assume repetition and where there is a greater degree of discretion in performing the task.
Part (a):
(i) A person specification - also referred to as a personnel specification – provides the organisation with a profile of the kind of
person that would match the needs of the post. It sets out in written detail the education, qualifications, training, experience,
personal attributes and competencies a post holder must possess to perform. the task to the satisfaction of the organisation.
It describes the person needed to fulfil the task.

23 The capital structure of a company at 30 June 2005 is as follows:

$m

Ordinary share capital 100

Share premium account 40

Retained earnings 60

10% Loan notes 40

The company’s income statement for the year ended 30 June 2005 showed:

$m

Operating profit 44

Loan note interest (4)

___

Profit for year 40

____

What is the company’s return on capital employed?

A 40/240 = 162/3 per cent

B 40/100 = 40 per cent

C 44/240 = 181/3 per cent

D 44/200 = 22 per cent

正确答案：C

(b) For this part, assume today’s date is 1 May 2010.

Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,

is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill

believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s

shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the

company could acquire the shares instead.

The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.

Required:

Write a letter to Ben:

(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to

repurchase his 50% holding of ordinary shares, immediately in May 2010; and

(2) advising him of any available planning options that might improve this tax position. Clearly explain any

conditions which must be satisfied and quantify the tax savings which may result.

(13 marks)

Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances

for the tax year 2005/06 apply throughout this question.

正确答案：

(b) [Ben’s address]                                                                                                     [Firm’s address]
Dear Ben                                                                                                                              [Date]
A company purchase of own shares can be subject to capital gains treatment if certain conditions are satisfied. However, one
of these conditions is that the shares in question must have been held for a minimum period of five years. As at 1 May 2010,
your shares in Flower Limited have only been held for four years and ten months. As a result, the capital gains treatment will
not apply.
In the absence of capital gains treatment, the position on a company repurchase of its own shares is that the payment will
be treated as an income distribution (i.e. a dividend) in the hands of the recipient. The distribution element is calculated as
the proceeds received for the shares less the price paid for them. On the basis that the purchase price is ￡500,000, then the
element of distribution will be ￡499,500 (500,000 – 500). This would be taxed as follows:

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