ACCA不能白考，申请会员别忘记呀！

发布时间：2019-08-02

最近有小伙伴问小编：ACCA会员申请条件是什么？今天小编就专门整理了相关材料，给大家介绍一下ACCA考试通过后如何申请成为会员，注意看喽：

ACCA会员：

13科全部通过，完成在线职业操守课程的学习和测试，并且至少有3年相关工作经验（相关工作经验指的是你从事财务、会计、审计、税务或者金融任一方面的工作经验）的ACCA准会员即可申请成为会员；ACCA会员资格让你跻身行业领先地位，向雇主展示你攀登职业高峰的雄心壮志。

成为会员的必要条件：根据2007年1月1日开始实行的新大纲，成为ACCA会员的必要条件是要完成“三个E”（Exams，Ethics and practical Experience），

具体包括：

（1）通过ACCA专业资格大纲13门课程的考试（其中9门根据学员的教育和专业背景可申请不同程度的免试）；

（2）至少三年的相关工作经验；（3）完成在线职业操守训练课程的学习和测试。对在2007年1月1日之前注册的学员，完成在线职业操守训练课程不作为申请会员的必要条件，但ACCA鼓励学员完成这一课程。

如何申请成为会员

（1）ACCA每年2月份和8月份会分别公布上一年12月份和本年6月份的考试成绩。每一个通过ACCA全部考试的学员随后会收到ACCA英国总部颁发的ACCA准会员证书，以确认学员成功通过所有考试。（一般收到时间是3月初和9月初）

（2）符合会员的必要条件”3E”的准会员可以填写《ACCA会员申请表》。《ACCA会员申请表》可以直接登陆ACCA网站下载。对于暂时未满足会员的必要条件的准会员，可以在条件满足的任何时间向ACCA递交ACCA会员申请表；（3）ACCA总部将对会员申请材料进行审核，完全符合条件者将被批准成为ACCA会员，并会收到ACCA英国总部颁发的ACCA会员证书。一般这个过程需要两个月的时间；

（4）成为会员约五年后，经申请和资格审查，可以成为资深会员（FCCA）。

这下小伙伴们都了解了吧，想成为ACCA会员，还是有很多程序要操作的，前提是大家要先通过考试哦，还没通过的小伙伴赶快加油吧，小编看好你们呢！

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 When a prominent football club, whose shares were listed, announced that it was to build a new stadium on land

near to its old stadium, opinion was divided. Many of the club’s fans thought it a good idea because it would be more

comfortable for them when watching games. A number of problems arose, however, when it was pointed out that the

construction of the new stadium and its car parking would have a number of local implications. The local government

authority said that building the stadium would involve diverting roads and changing local traffic flow, but that it would

grant permission to build the stadium if those issues could be successfully addressed. A number of nearby residents

complained that the new stadium would be too near their homes and that it would destroy the view from their gardens.

Helen Yusri, who spoke on behalf of the local residents, said that the residents would fight the planning application

through legal means if necessary. A nearby local inner-city wildlife reservation centre said that the stadium’s

construction might impact on local water levels and therefore upset the delicate balance of animals and plants in the

wildlife centre. A local school, whose pupils often visited the wildlife centre, joined in the opposition, saying that whilst

the school supported the building of a new stadium in principle, it had concerns about disruption to the wildlife centre.

The football club’s board was alarmed by the opposition to its planned new stadium as it had assumed that it would

be welcomed because the club had always considered itself a part of the local community. The club chairman said

that he wanted to maintain good relations with all local people if possible, but at the same time he owed it to the fans

and the club’s investors to proceed with the building of the new stadium despite local concerns.

Required:

(a) Define ‘stakeholder’ and explain the importance of identifying all the stakeholders in the stadium project.

(10 marks)

正确答案：
4 (a) Stakeholders
Definition
There are a number of definitions of a stakeholder. Freeman (1984), for example, defined a stakeholder in terms of any
organisation or person that can affect or be affected by the policies or activities of an entity. Hence stakeholding can result
from one of two directions: being able to affect and possibly influence an organisation or, conversely, being influenced by it.
Any engagement with an organisation in whom a stake is held may be voluntary or involuntary in nature.
Tutorial note: any definition of a stakeholder that identifies bi-directional influence will be equally valid.
Importance of identifying all stakeholders
Knowledge of the stakeholders in the stadium project is important for a number of reasons. This will involve surveying
stakeholders that can either affect or be affected by the building of the stadium. In some cases, stakeholders will be
bi-directional in their stakeholding (claim) upon the stadium project. Stakeholders in the stadium project include the local
government authority, the local residents, the wildlife centre, the local school and the football club’s fans.
Stakeholder identification is necessary to gain an understanding of the sources of risks and disruption. Some external
stakeholders, such as the local government authority, offer a risk to the project and knowledge of the nature of the claim made
upon the football club by the stakeholder will be important in risk assessment.
Stakeholder identification is important in terms of assessing the sources of influence over the objectives and outcomes for the
project (such as identified in the Mendelow model). In strategic analysis, stakeholder influence is assessed in terms of each
stakeholder’s power and interest, with higher power and higher interest combining to generate the highest influence. In the
case, it is likely that the fans are more influential on the club’s objectives than, say, the local wildlife centre, as they have
more economic power over the club.
It is necessary in order to identify areas of conflict and tension between stakeholders, especially relevant when it is likely that
stakeholders of influence will be in disagreement over the outcomes for the project. In this case, for example, the claims of
the football club board and the local residents are in conflict.
There is a moral case for knowledge of how decisions affect people both inside the organisation or (as is the case with the
stadium project) externally.

PV Co is evaluating an investment proposal to manufacture Product W33, which has performed well in test marketing trials conducted recently by the company’s research and development division. The following information relating to this investment proposal has now been prepared.

Initial investment $2 million

Selling price (current price terms) $20 per unit

Expected selling price inflation 3% per year

Variable operating costs (current price terms) $8 per unit

Fixed operating costs (current price terms) $170,000 per year

Expected operating cost inflation 4% per year

The research and development division has prepared the following demand forecast as a result of its test marketing trials. The forecast reflects expected technological change and its effect on the anticipated life-cycle of Product W33.

It is expected that all units of Product W33 produced will be sold, in line with the company’s policy of keeping no inventory of finished goods. No terminal value or machinery scrap value is expected at the end of four years, when production of Product W33 is planned to end. For investment appraisal purposes, PV Co uses a nominal (money) discount rate of 10% per year and a target return on capital employed of 30% per year. Ignore taxation.

Required:

(a) Identify and explain the key stages in the capital investment decision-making process, and the role of

investment appraisal in this process. (7 marks)

(b) Calculate the following values for the investment proposal:

(i) net present value;

(ii) internal rate of return;

(iii) return on capital employed (accounting rate of return) based on average investment; and

(iv) discounted payback period. (13 marks)

(c) Discuss your findings in each section of (b) above and advise whether the investment proposal is financially acceptable. (5 marks)

正确答案：
(a)Thekeystagesinthecapitalinvestmentdecision-makingprocessareidentifyinginvestmentopportunities,screeninginvestmentproposals,analysingandevaluatinginvestmentproposals,approvinginvestmentproposals,andimplementing,monitoringandreviewinginvestments.IdentifyinginvestmentopportunitiesInvestmentopportunitiesorproposalscouldarisefromanalysisofstrategicchoices,analysisofthebusinessenvironment,researchanddevelopment,orlegalrequirements.Thekeyrequirementisthatinvestmentproposalsshouldsupporttheachievementoforganisationalobjectives.ScreeninginvestmentproposalsIntherealworld,capitalmarketsareimperfect,soitisusualforcompaniestoberestrictedintheamountoffinanceavailableforcapitalinvestment.Companiesthereforeneedtochoosebetweencompetinginvestmentproposalsandselectthosewiththebeststrategicfitandthemostappropriateuseofeconomicresources.AnalysingandevaluatinginvestmentproposalsCandidateinvestmentproposalsneedtobeanalysedindepthandevaluatedtodeterminewhichofferthemostattractiveopportunitiestoachieveorganisationalobjectives,forexampletoincreaseshareholderwealth.Thisisthestagewhereinvestmentappraisalplaysakeyrole,indicatingforexamplewhichinvestmentproposalshavethehighestnetpresentvalue.ApprovinginvestmentproposalsThemostsuitableinvestmentproposalsarepassedtotherelevantlevelofauthorityforconsiderationandapproval.Verylargeproposalsmayrequireapprovalbytheboardofdirectors,whilesmallerproposalsmaybeapprovedatdivisionallevel,andsoon.Onceapprovalhasbeengiven,implementationcanbegin.Implementing,monitoringandreviewinginvestmentsThetimerequiredtoimplementtheinvestmentproposalorprojectwilldependonitssizeandcomplexity,andislikelytobeseveralmonths.Followingimplementation,theinvestmentprojectmustbemonitoredtoensurethattheexpectedresultsarebeingachievedandtheperformanceisasexpected.Thewholeoftheinvestmentdecision-makingprocessshouldalsobereviewedinordertofacilitateorganisationallearningandtoimprovefutureinvestmentdecisions.

(ii) Comment briefly on the use of its own tree plantations as a source of raw materials by Our Timbers Ltd.

(3 marks)

正确答案：
(ii) The use of its own tree plantations as a source of raw materials not only ensures available supplies of timber but may
also demonstrate that the directors of Our Timbers Ltd are mindful of the need for careful planning in the consumption
of natural resources. This concern with the need to protect the environment will enhance the reputation of Our Timbers
Ltd as an environmentally-conscious organisation which in turn may translate into a source of competitive advantage
since contemporary thought is very much focused on the environmental responsibilities of organisations with particular
regard to the use of natural resources such as timber.

3 You are the manager responsible for the audit of Seymour Co. The company offers information, proprietary foods and

medical innovations designed to improve the quality of life. (Proprietary foods are marketed under and protected by

registered names.) The draft consolidated financial statements for the year ended 30 September 2006 show revenue

of $74·4 million (2005 – $69·2 million), profit before taxation of $13·2 million (2005 – $15·8 million) and total

assets of $53·3 million (2005 – $40·5 million).

The following issues arising during the final audit have been noted on a schedule of points for your attention:

(a) In 2001, Seymour had been awarded a 20-year patent on a new drug, Tournose, that was also approved for

food use. The drug had been developed at a cost of $4 million which is being amortised over the life of the

patent. The patent cost $11,600. In September 2006 a competitor announced the successful completion of

preliminary trials on an alternative drug with the same beneficial properties as Tournose. The alternative drug is

expected to be readily available in two years time. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Seymour Co for the year ended

30 September 2006.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：

 

■ A change in the estimated useful life should be accounted for as a change in accounting estimate in accordance
with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. For example, if the development
costs have little, if any, useful life after the introduction of the alternative drug (‘worst case’ scenario), the carrying
value ($3 million) should be written off over the current and remaining years, i.e. $1 million p.a. The increase in
amortisation/decrease in carrying value ($800,000) is material to PBT (6%) and total assets (1·5%).
■ Similarly a change in the expected pattern of consumption of the future economic benefits should be accounted for
as a change in accounting estimate (IAS 8). For example, it may be that the useful life is still to 2020 but that
the economic benefits may reduce significantly in two years time.
■ After adjusting the carrying amount to take account of the change in accounting estimate(s) management should
have tested it for impairment and any impairment loss recognised in profit or loss.
(ii) Audit evidence
■ $3 million carrying amount of development costs brought forward agreed to prior year working papers and financial
statements.
■ A copy of the press release announcing the competitor’s alternative drug.
■ Management’s projections of future cashflows from Tournose-related sales as evidence of the useful life of the
development costs and pattern of consumption.
■ Reperformance of management’s impairment test on the development costs: Recalculation of management’s
calculation of the carrying amount after revising estimates of useful life and/or consumption of benefits compared
with management’s calculation of value in use.
■ Sensitivity analysis on management’s key assumptions (e.g. estimates of useful life, discount rate).
■ Written management representation on the key assumptions concerning the future that have a significant risk of
causing material adjustment to the carrying amount of the development costs. (These assumptions should be
disclosed in accordance with IAS 1 Presentation of Financial Statements.)

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