安徽省考生注意啦！你对ACCA了解多少呢？看了这些让你明白

发布时间：2020-01-09

2020年，目前风靡全球的ACCA证书许多人都听说过，但真正了解它的人或许是少之又少的，它是从事会计行业的会计人梦寐以求的证书，据说拿到了ACCA证书的人生活质量都得到了极大的提升，那么ACCA国际会计师到底是什么呢？它是有什么魔力让成千上万的人争相报考呢？且随51题库考试学习网一起了解一下吧。

ACCA证书是什么？

ACCA在国内被称为"国际注册会计师"，是全球含金量高的财会金融领域的证书之一，在国际上的认可范围很广的财务人员资格证书。ACCA全称：英国特许公认会计师公会(The Association of Chartered Certified Accountants）。

ACCA证书的优点是什么？

他的优点分为以下几类：首先是在报名条件上门槛不高，不像国内其他类似的高级会计师一样有报考专业和工作年限的要求，它的报考并无专业限制；

其次，它的知识架构完整且基础，即便是无财会背景人士通过学习可以了解财务领域所有知识与技能；

最后，ACCA证书认可雇主皆为全球五百强企业。

拥有ACCA认证，就拥有了全球求职"通行证"

在培养方式的优势：

重视逻辑思维的培养

西方人重视考生逻辑思维，不同于国内的考试的是，在ACCA考试中，答题时需要表明个人观点与论据，并且在观点与论据中不能存在逻辑矛盾。比如分析事件内部与外部环境对它有什么影响，这些影响中哪些是可以控制的，哪些是不可以控制的，有哪些有利和不利的情况，不利的情况哪些是可以避免的，哪些是可以减少的等等。通过细分的分析，可以对一个事件有一个清晰的轮廓。

ACCA协会提倡和鼓励学员从战略角度思考问题，并且充当一位完美主义者。由于ACCA协会重在培养财务管理人才，在真实的工作岗位中，并不仅仅是需要面对会计知识领域事件，因此培养个人战略眼光是非常重要的，这也是他们的核心价值的体现。在学习过程中，从基本的逻辑分析入手，培养自己在复杂环境下的决策、判断和心理承受能力，这些能力的养成可通过教材中的大量案例的反复研究。经过一段学习之后，所影响的不仅仅是自我的知识感官，更加是生活感悟。

培养开放性思维

在ACCA考试的第三阶段，判分很宽松，这就是跟国内考试最大的差别，国内考试只要跟标准答案有出入你的回答就是错误的，而对于ACCA考试而言，考生相应就有了自由表达的空间。考官提供的答案也仅仅是参考答案，只要考生的回答在逻辑关系上言之成理，内容上言之有物，且与所问的题目相关，评分的专家大笔一挥就给分了。因此，小编提醒大家，到了第三阶段，思维一定要开放，不仅可以运用本门课程所学的知识，其他课程学习的知识甚至平常积累的知识都可以搬上来，思路越开阔，写的东西越贴近论点，得分就越高。

注重积累实践经验

平时注重积累实践经验, 采用各种方式了解会计、审计、财务管理和管理信息系统的实际运转流程, 这对ACCA的备考很有帮助。同时利用这个宝贵的学习机会，可以了解到国际的会计、审计和管理知识，接受国际上的教育，使自己开阔眼界，提高素质，更好地开展审计工作。一举两得，何乐而不为呢？

看完以上的这些信息之后，相信大家对ACCA国际注册师也有了一定的了解，对此类考试感兴趣的小伙伴们可以持续关注51题库考试学习网哟~

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。

On 1 April 2009 Pandar purchased 80% of the equity shares in Salva. The acquisition was through a share exchange of three shares in Pandar for every five shares in Salva. The market prices of Pandar’s and Salva’s shares at 1 April

2009 were $6 per share and $3.20 respectively.

On the same date Pandar acquired 40% of the equity shares in Ambra paying $2 per share.

The summarised income statements for the three companies for the year ended 30 September 2009 are:

The following information is relevant:

(i) The fair values of the net assets of Salva at the date of acquisition were equal to their carrying amounts with the exception of an item of plant which had a carrying amount of $12 million and a fair value of $17 million. This plant had a remaining life of five years (straight-line depreciation) at the date of acquisition of Salva. All depreciation is charged to cost of sales.

In addition Salva owns the registration of a popular internet domain name. The registration, which had a

negligible cost, has a five year remaining life (at the date of acquisition); however, it is renewable indefinitely at a nominal cost. At the date of acquisition the domain name was valued by a specialist company at $20 million.

The fair values of the plant and the domain name have not been reflected in Salva’s financial statements.

No fair value adjustments were required on the acquisition of the investment in Ambra.

(ii) Immediately after its acquisition of Salva, Pandar invested $50 million in an 8% loan note from Salva. All interest accruing to 30 September 2009 had been accounted for by both companies. Salva also has other loans in issue at 30 September 2009.

(iii) Pandar has credited the whole of the dividend it received from Salva to investment income.

(iv) After the acquisition, Pandar sold goods to Salva for $15 million on which Pandar made a gross profit of 20%. Salva had one third of these goods still in its inventory at 30 September 2009. There are no intra-group current account balances at 30 September 2009.

(v) The non-controlling interest in Salva is to be valued at its (full) fair value at the date of acquisition. For this

purpose Salva’s share price at that date can be taken to be indicative of the fair value of the shareholding of the non-controlling interest.

(vi) The goodwill of Salva has not suffered any impairment; however, due to its losses, the value of Pandar’s

investment in Ambra has been impaired by $3 million at 30 September 2009.

(vii) All items in the above income statements are deemed to accrue evenly over the year unless otherwise indicated.

Required:

(a) (i) Calculate the goodwill arising on the acquisition of Salva at 1 April 2009; (6 marks)

(ii) Calculate the carrying amount of the investment in Ambra to be included within the consolidated

statement of financial position as at 30 September 2009. (3 marks)

(b) Prepare the consolidated income statement for the Pandar Group for the year ended 30 September 2009.(16 marks)

正确答案：

(b) (i) Explain the matters you should consider, and the evidence you would expect to find in respect of the

carrying value of the cost of investment of Dylan Co in the financial statements of Rosie Co; and

(7 marks)

正确答案：
(b) (i) Cost of investment on acquisition of Dylan Co
Matters to consider
According to the schedule provided by the client, the cost of investment comprises three elements. One matter to
consider is whether the cost of investment is complete.
It appears that no legal or professional fees have been included in the cost of investment (unless included within the
heading ‘cash consideration’). Directly attributable costs should be included per IFRS 3 Business Combinations, and
there is a risk that these costs may be expensed in error, leading to understatement of the investment.
The cash consideration of $2·5 million is the least problematical component. The only matter to consider is whether the
cash has actually been paid. Given that Dylan Co was acquired in the last month of the financial year it is possible that
the amount had not been paid before the year end, in which case the amount should be recognised as a current liability
on the statement of financial position (balance sheet). However, this seems unlikely given that normally control of an
acquired company only passes to the acquirer on cash payment.
IFRS 3 states that the cost of investment should be recognised at fair value, which means that deferred consideration
should be discounted to present value at the date of acquisition. If the consideration payable on 31 January 2009 has
not been discounted, the cost of investment, and the corresponding liability, will be overstated. It is possible that the
impact of discounting the $1·5 million payable one year after acquisition would be immaterial to the financial
statements, in which case it would be acceptable to leave the consideration at face value within the cost of investment.
Contingent consideration should be accrued if it is probable to be paid. Here the amount is payable if revenue growth
targets are achieved over the next four years. The auditor must therefore assess the probability of the targets being
achieved, using forecasts and projections of Maxwell Co’s revenue. Such information is inherently subjective, and could
have been manipulated, if prepared by the vendor of Maxwell Co, in order to secure the deal and maximise
consideration. Here it will be crucial to be sceptical when reviewing the forecasts, and the assumptions underlying the
data. The management of Rosie Co should have reached their own opinion on the probability of paying the contingent
consideration, but they may have relied heavily on information provided at the time of the acquisition.
Audit evidence
– Agreement of the monetary value and payment dates of the consideration per the client schedule to legal
documentation signed by vendor and acquirer.
– Agreement of $2·5 million paid to Rosie Co’s bank statement and cash book prior to year end. If payment occurs
after year end confirm that a current liability is recognised on the individual company and consolidated statement
of financial position (balance sheet).
– Board minutes approving the payment.
– Recomputation of discounting calculations applied to deferred and contingent consideration.
– Agreement that the discount rate used is pre-tax, and reflects current market assessment of the time value of money
(e.g. by comparison to Rosie Co’s weighted average cost of capital).
– Revenue and profit projections for the period until January 2012, checked for arithmetic accuracy.
– A review of assumptions used in the projections, and agreement that the assumptions are comparable with the
auditor’s understanding of Dylan Co’s business.
Tutorial note: As the scenario states that Chien & Co has audited Dylan Co for several years, it is reasonable to rely on
their cumulative knowledge and understanding of the business in auditing the revenue projections.

17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later

found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the

company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition.

What would the net profit be after adjusting for this error?

A $106,100

B $70,100

C $97,100

D $101,600

正确答案：C
83,600 + 18,000 – 4,500 = 97,100

(c) Without changing the advice you have given in (b), or varying the terms of Luke’s will, explain how Mabel

could further reduce her eventual inheritance tax liability and quantify the tax saving that could be made.

(3 marks)

The increase in the retail prices index from April 1984 to April 1998 is 84%.

You should assume that the rates and allowances for the tax year 2005/06 will continue to apply for the

foreseeable future.

正确答案：
(c) Further advice
Mabel should consider delaying one of the gifts until after 1 May 2007 such that it is made more than seven years after the
gift to the discretionary trust. Both PETs would then be covered by the nil rate band resulting in a saving of inheritance tax
of ￡6,720 (from (b)).
Mabel should ensure that she uses her inheritance tax annual exemption of ￡3,000 every year by, say, making gifts of ￡1,500
each year to both Bruce and Padma. The effect of this will be to save inheritance tax of ￡1,200 (￡3,000 x 40%) every year.

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