辽宁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。

(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.

2 Graeme, aged 57, is married to Catherine, aged 58. They work as medical consultants, and both are higher rate

taxpayers. Barry, their son, is aged 32. Graeme, Catherine and Barry are all UK resident, ordinarily resident and

domiciled. Graeme has come to you for some tax advice.

Graeme has invested in shares for some time, in particular shares in Thistle Dubh Limited. He informs you of the

following transactions in Thistle Dubh Limited shares:

(i) In December 1986, on the death of his grandmother, he inherited 10,000 ￡1 ordinary shares in Thistle Dubh

Limited, an unquoted UK trading company providing food supplies for sporting events. The probate value of the

shares was 360p per share.

(ii) In March 1992, he took up a rights issue, buying one share for every two held. The price paid for the rights

shares was ￡10 per share.

(iii) In October 1999, the company underwent a reorganisation, and the ordinary shares were split into two new

classes of ordinary share – ‘T’ shares and ‘D’ shares, each with differing rights. Graeme received two ‘T’ and three

‘D’ shares for each original Thistle Dubh Limited share held. The market values for the ‘T’ shares and the ‘D’

shares on the date of reorganisation were 135p and 405p per share respectively.

(iv) On 1 May 2005, Graeme sold 12,000 ‘T’ shares. The market values for the ‘T’ shares and the ‘D’ shares on that

day were 300p and 600p per share respectively.

(v) In October 2005, Graeme sold all of his ‘D’ shares for ￡85,000.

(vi) The current market value of ‘T’ shares is 384p per share. The shares remain unquoted.

Graeme and Catherine have owned a holiday cottage in a remote part of the UK for many years. In recent years, they

have used the property infrequently, as they have taken their holidays abroad and the cottage has been let out as

furnished holiday accommodation.

Graeme and Catherine are now considering selling the UK country cottage and purchasing a holiday villa abroad.

Initially they plan to let this villa out on a furnished basis, but following their anticipated retirement, would expect to

occupy the property for a significant part of the year themselves, possibly moving to live in the villa permanently.

Required:

(a) Calculate the total chargeable gains arising on Graeme’s disposals of ‘T’ and ‘D’ ordinary shares in May and

October 2005 respectively. (7 marks)

正确答案：

 

(d) Evaluate the circumstances in which a government can act as an aid to business performance. (5 marks)

正确答案：
(d) Governments may act as an aid to business performance in the following ways:
– A government can increase aggregate demand for goods and services by increased government spending and/or by
reducing taxation so that firms (and individuals) have more after tax income available to spend.
– Government policy may encourage firms to locate to particular areas. This is particularly the case where there is high
unemployment in such areas.
– Government policy via the use of quotas and import tariffs might make it more difficult for overseas firms to compete in
domestic markets.
– A government can regulate monopolies in particular with regard to the prices they charge and the quality of their goods
and services.
– Government policy can regulate the activities of those firms which do not act in the best interests of the environment.
(Alternative relevant discussion would be acceptable)

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