上海市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。

2 Traditionally, the only objective of a business was to make a profit. However, some writers have suggested that this idea is simplistic and that profitability is only one objective amongst many.

Required:

State and explain Drucker’s eight classifications of objectives.

(15 marks)

正确答案：
2 For the complex, modern business, the view that the single objective of business is to make a profit is regarded by many writers as simplistic. Peter Drucker has argued that for a business to be successful, it must address a number of objectives.
Drucker was one of the first writers to identify the dangers of the single objective of profit maximisation. Concentrating on a single objective (invariably profit) is not only unproductive but potentially harmful to the organisation and can endanger the survival of the business and seriously undermine its future. He argues that business organisations have in fact eight objectives, all of which must be addressed concurrently. These eight objectives are particularly relevant to management, bringing together as they do the need to address all the issues with which the organisation is concerned.
Market standing is the need to identify and maintain market share and to ensure the development of new products to maintain share. Without market standing, no organisation can succeed.
Innovation is the need to develop and find new products and processes; no business can survive on providing the same product or service over the long term. Innovation is fundamental to understanding growth; organisations grow by developing innovative differences to their competitors.
Productivity and ‘contributed value’ recognises the need for efficiency and the efficient use of business resources.
Physical and financial resources is a recognition of the need to use the correct and appropriate financial resources.
Profitability. The word ‘profit’ does not appear, but ‘profitability’. Here there are three important determinants, profitability as a measure of effectiveness (many businesses make a profit which in fact is a poor return on the effort produced), the need for profit so that the business can be self-financing and the need to attract new capital.
Manager performance and development is the explicit recognition that the business requires objectives and that management activity can be linked directly to those objectives.
Worker performance and attitude is recognition that it is vital to measure the performance of the workforce by such means as labour turnover. However, worker attitude is more difficult to measure, but should be attempted.
Public responsibility has become an issue in the twenty-first century. Any business needs to be aware that it is a part of the community within which it operates and is therefore part of a wider social system.

4 Assume today’s date is 15 May 2005.

In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,

and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He

started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more

customers. However, he was eventually successful, and the business subsequently made profits.

The results for Bob’s business were as follows:

Period Schedule D Case I

Trading Profits/(losses)

￡

1 October 2001 – 30 April 2002 13,500

1 May 2002 – 30 April 2003 (18,000)

1 May 2003 – 30 April 2004 28,000

Bob required funds to help start his business, so he raised money in three ways:

(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob

started selling books from his collection. These had risen considerably in value and sold for between ￡150 and

￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.

Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.

(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising

chargeable gains totalling ￡23,720.

(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600

per year since he started this employment.

Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares

in August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the company

had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company

estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.

He has not yet received any money.

Required:

(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.

Your advice should include reference to the badges of trade and their application to this case.

(9 marks)

正确答案：
(a) Evidence of trading
[Client address]
[Own address]
[Date]
Dear Bob,
I note that you have been selling some books in order to raise some extra income. While you believe that the sums are not
taxable, I believe that there may be a risk of the book sales being treated as a trade, and therefore taxable under Schedule D
Case I. We need to refer to guidance in the form. of a set of principles known as the ‘badges of trade’. These help determine
whether or not a trade exists, and need to be looked at in their entirety. The badges are as follows.
1. The subject matter
Some assets can be enjoyed by themselves as an investment, while others (such as large amounts of aircraft linen) are
clearly not. It is likely that such assets are acquired as trading stock, and are therefore a sign of trading. Sporting books
can be an investment, and so this test is not conclusive.
2. Frequency of transactions
Where transactions are frequent (not one-offs), this suggests trading. You have sold several books, which might suggest
trading, although you have only done this for a short period - between one and two years.
3. Length of ownership
Where items are bought and sold soon afterwards, this indicates trading. You bought your books in the 1990s, and the
length of time between acquisition and sale would not suggest trading.
4. Supplementary work and marketing
You are actively marketing the books on your internet website, which is an indication of trading.
5. Profit motive
A motive to make profit suggests trading activity. You sold the books to raise funds for your property business, and not
to make a profit as such, which suggests that your motive was to raise cash, and not make profits.
6. The way in which the asset sold was acquired.
Selling assets which were acquired unintentionally (such as a gift) is not usually seen as trading. You acquired the books
for your collection over a period of time, and while these were intentional acquisitions, the reasons for doing so were for
your personal pleasure.
By applying all of these tests, it should be possible to argue that you were not trading, merely selling some assets in
order to generate short-term cash for your business.
The asset disposals will be taxed under the capital gain tax rules, but as the books are chattels and do not form. part of
a set, they will be exempt from capital gains tax.
Yours sincerely
A N. Accountant

The town of Brighttown in Euraria has a mayor (elected every five years by the people in the town) who is responsible for, amongst other things, the transport policy of the town.

A year ago, the mayor (acting as project sponsor) instigated a ‘traffic lite’ project to reduce traffic congestion at traffic lights in the town. Rather than relying on fixed timings, he suggested that a system should be implemented which made the traffic lights sensitive to traffic flow. So, if a queue built up, then the lights would automatically change to green (go). The mayor suggested that this would have a number of benefits. Firstly, it would reduce harmful emissions at the areas near traffic lights and, secondly, it would improve the journey times for all vehicles, leading to drivers ‘being less stressed’. He also cited evidence from cities overseas where predictable journey times had been attractive to flexible companies who could set themselves up anywhere in the country. He felt that the new system would attract such companies to the town.

The Eurarian government has a transport regulation agency called OfRoad. Part of OfRoad’s responsibilities is to monitor transport investments and it was originally critical of the Brighttown ‘traffic lite’ project because the project’s benefits were intangible and lacked credibility. The business case did not include a quantitative cost/benefit analysis. OfRoad has itself published a benefits management process which classifies benefits in the following way.

Financial: A financial benefit can be confidently allocated in advance of the project. Thus if the investment will save $90,000 per year in staff costs then this is a financial benefit.

Quantifiable: A quantifiable benefit is a benefit where there is sufficient credible evidence to suggest, in advance, how much benefit will result from the project. This benefit may be financial or non-financial. For example, energy savings from a new building might be credibly predicted in advance. However, the exact amount of savings cannot be accurately forecast.

Measurable benefit: A measurable benefit is a benefit which can only be confidently assessed post-implementation, and so cannot be reliably predicted in advance. Increase in sales from a particular initiative is an example of a measurable benefit. Measurable benefits may either be financial or non-financial.

Observable benefit: An observable benefit is a benefit which a specific individual or group will decide, using agreed criteria, has been realised or not. Such benefits are usually non-financial. Improved staff morale might be an example of an observable benefit.

One month ago, the mayoral elections saw the election of a new mayor with a completely distinct transport policy with different objectives. She wishes to address traffic congestion by attracting commuters away from their cars and onto public transport. Part of her policy is a traffic light system which gives priority to buses. The town council owns the buses which operate in the town and they have invested heavily in buses which are comfortable and have significantly lower emissions than the conventional cars used by most people in the town. The new mayor wishes to improve the frequency, punctuality and convenience of these buses, so that they tempt people away from using their cars. This will require more buses and more bus crews, a requirement which the mayor presents as ‘being good for the unemployment rate in this town’. It will also help the bus service meet the punctuality service level which it published three years ago, but has never yet met. ‘A reduction in cars and an increase in buses will help us meet our target’, the mayor claims.

The mayor has also suggested a number of initiatives to discourage people from taking their cars into the town. She intends to sell two car parks for housing land (raising $325,000) and this will reduce car park capacity from 1,000 to 800 car spaces per day. She also intends to raise the daily parking fee from $3 to $4. Car park occupancy currently stands at 95% (it is difficult to achieve 100% for technical reasons) and the same occupancy rate is expected when the car park capacity is reduced.

The new mayor believes that her policy signals the fact that Brighttown is serious about its green credentials. ‘This’, she says, ‘will attract green consumers to come and live in our town and green companies to set up here. These companies and consumers will bring great benefit to our community.’ To emphasise this, she has set up a Go Green team to encourage green initiatives in the town.

The ‘traffic lite’ project to tackle congestion proposed by the former mayor is still in the development stage. The new mayor believes that this project can be modified to deliver her vision and still be ready on the date promised by her predecessor.

Required:

(a) A ‘terms of reference’ (project initiation document, project charter) was developed for the ‘traffic lite’ project to reduce traffic congestion.

Discuss what changes will have to be made to this ‘terms of reference’ (project initiation document, project charter) to reflect the new mayor’s vision of the project. (5 marks)

(b) The new mayor wishes to re-define the business case for the project, using the benefits categorisation suggested by OfRoad. Identify costs and benefits for the revised project, classifying each benefit using the guidance provided by OfRoad. (14 marks)

(c) Stakeholder management is the prime responsibility of the project manager.

Discuss the appropriate management of each of the following three stakeholders identified in the revised (modified) project.

(i) The new mayor;

(ii) OfRoad;

(iii) A private motorist in Brighttown who uses his vehicle to commute to his job in the town. (6 marks)

正确答案：

(a) Objectives and scope

From the perspective of the ‘traffic lite’ project, the change in mayor has led to an immediate change in the objectives driving the project. This illustrates how public sector projects are susceptible to sudden external environmental changes outside their control. The project initially proposed to reduce traffic congestion by making traffic lights sensitive to traffic flow. It was suggested that this would improve journey times for all vehicles using the roads of Brighttown. However, the incoming mayor now wishes to reduce traffic congestion by attracting car users onto public transport. Consequently she wants to develop a traffic light system which will give priority to buses. This should ensure that buses run on time. The project is no longer concerned with reducing journey times for all users. Indeed, congestion for private cars may get worse and this could further encourage car users to switch to public transport.

An important first step would be to confirm that the new mayor wishes to be the project sponsor for the project, because the project has lost its sponsor, the former mayor. The project scope also needs to be reviewed. The initial project was essentially a self-contained technical project aimed at producing a system which reduced queuing traffic. The revised proposal has much wider political scope and is concerned with discouraging car use and improving public bus services. Thus there are also proposals to increase car parking charges, to reduce the number of car park spaces (by selling off certain car parks for housing development) and to increase the frequency, quality and punctuality of buses. The project scope appears to have been widened considerably, although this will have to be confirmed with the new project sponsor.

Only once the scope of the revised project been agreed can revised project objectives be agreed and a new project plan developed, allocating the resources available to the project to the tasks required to complete the project. It is at this stage that the project manager will be able to work out if the proposed delivery date (a project constraint) is still manageable. If it is not, then some kind of agreement will have to be forged with the project sponsor. This may be to reduce the scope of the project, add more resources, or some combination of the two.

(b) Cost benefit

The re-defined project will have much more tangible effects than its predecessor and these could be classified using the standard approach suggested in the scenario. Benefits would include:

– One-off financial benefit from selling certain car parks

– this appears to be a predictable financial benefit of $325,000 which can be confidently included in a cost/benefit analysis.

– Increased income from public bus use – this appears to be a measurable benefit, in that it is an aspect of performance which can be measured (for example, bus fares collected per day), but it is not possible to estimate how much income will actually increase until the project is completed. – Increased income from car parks

– this appears to be a quantifiable benefit if the assumption is made that usage of the car parks will stay at 95%. There may indeed be sufficient confidence to define it as a financial benefit. Car park places will be reduced from 1,000 to 800, but the increase in fees will compensate for this reduction in capacity. Current expected daily income is 1,000 x $3 x 0·95 = $2,850. Future expected income will be 800 x $4 x 0·95 = $3,040.

– Improved punctuality of buses – this will again be a measurable benefit. It will be defined in terms of a Service Level promised to the residents of Brighttown. Improved punctuality might also help tempt a number of vehicle users to use public transport instead.

– Reduced emissions – buses are more energy efficient and emit less carbon dioxide than the conventional vehicles used by most of the inhabitants of Brighttown. This benefit should again be measurable (but non-financial) and should benefit the whole of the town, not just areas around traffic lights.

– Improved perception of the town – the incoming mayor believes that her policy will help attract green consumers and green companies to the town. Difficulties in classifying what is meant by these terms makes this likely to be an observable benefit, where a group, such as the Go Green team, established by the council itself can decide (based on their judgement) whether the benefit has been realised or not.

The costs of implementing the project will also have to be re-assessed. These costs will now include:

– The cost of purchasing more buses to meet the increased demand and frequency of service.

– The operational costs of running more buses, including salary costs of more bus drivers.

– Costs associated with the disposal of car parks.

– Costs associated with slowing down drivers (both economic and emotional).

The technical implementation requirements of the project will also change and this is almost certain to have cost implications because a solution will have to be developed which allows buses to be prioritised. A feasibility study will have to be commissioned to examine whether such a solution is technically feasible and, if it is, the costs of the solution will have to be estimated and entered into the cost-benefit analysis.

(c) A stakeholder grid (Mendelow) provides a framework for understanding how project team members should communicate with each stakeholder or stakeholder group. The grid itself has two axes. One axis is concerned with the power or influence of the stakeholder in this particular project. The other axis is concerned with the stakeholder’s interest in the project.

The incoming mayor: High power and high interest. The mayor is a key player in the project and should be carefully and actively managed throughout. The mayor is currently enthusiastic about the project and this enthusiasm has to be sustained. As the likely project sponsor, it will be the mayor’s responsibility to promote the project internally and to make resources available to it. It will also be up to her to ensure that the promised business benefits are actually delivered. However, she is also the person who can cancel the project at any time.

OfRoad – a government agency: OfRoad were critical of the previous mayor’s justification for the project. They felt that the business case was solely based on intangible benefits and lacked credibility. It is likely that they will be more supportive of the revised proposals for two reasons. Firstly, the proposal uses the classification of benefits which it has suggested. Secondly, the proposal includes tangible benefits which can confidently be included in a cost-benefit analysis. OfRoad is likely to have high power (because it can intervene in local transport decisions) but relatively low interest in this particular project as the town appears to be following its guidelines. An appropriate management strategy would be to keep watch and monitor the situation, making sure that nothing happens on the project which would cause the agency to take a sudden interest in it.

The private motorist of Brighttown: Most of these motorists will have a high interest in the project, because it impacts them directly; but, individually, they have very little power. Their chance to influence policy has just passed, and mayoral elections are not due for another five years. The suggested stakeholder management approach here is to keep them informed. However, their response will have to be monitored. If they organise themselves and band together as a group, they might be able to stage disruptive actions which might raise their power and have an impact on the project. This makes the point that stakeholder management is a continual process, as stakeholders may take up different positions in the grid as they organise themselves or as the project progresses.

(b) Given his recent diagnosis, advise Stuart as to which of the two proposed investments (Omikron plc/Omega

plc) would be the more tax efficient alternative. Give reasons for your choice. (3 marks)

正确答案：
(b) Both companies are listed. The only difference will be in the availability of inheritance tax relief – specifically business property
relief (BPR). If Stuart and Rebecca jointly hold in excess of 50% of the share capital of a listed company, BPR will apply at
the rate of 50%. Otherwise, no BPR is available.
Stuart can only buy 1,005,000 (￡422,100/￡0·42) shares in Omikron plc. This represents a shareholding of 2·00%
(1,005,000/50,250,000). As the shares in Omikron plc are listed, a 2% holding will not qualify for BPR.
At the moment, both Stuart and Rebecca own 2,400,000 shares in Omega plc. Their shareholdings are amalgamated for
IHT purposes under the related property rules. With a joint holding of 48%, BPR is not available. A further 200,001 shares
will be required to attain a 50% holding. Assuming Stuart and Rebecca can buy these shares, they must then hold their 50%
interest in the company for the period of at least two years in order to ensure that BPR applies.
On the basis that Stuart is expected to survive for two to three years, he should therefore buy further shares in Omega plc in
order to take advantage of the BPR available.

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