干货！ACCA初级商业会计证书如何申请？

发布时间：2019-03-30

2019年3月的ACCA考试已经过去了，下一场考试马上也要到了，大家做好准备迎接考试了吗？今天小编想来给大家分享一下ACCA的初级商业会计证书要如何申请。大家快端上小板凳，占领前排，听小编讲吧。

申请Diploma in accounting a Business

 ACCA学员需要通过前3门考试，并且通过网上基本道德测试，（登陆My ACCA,导航目录里找Navigation menu,会找到 Ethicsige & Professionalism，里面有两个，一个是professional ethics module，这是过前九门才能做的），前三门过完需要做的是foundation in professionalism module，测试通过以后，系统会自动生成这个证书。

2.申请Advanced diploma in accounting and business

ACCA学员需要通过前9门考试，至少两门是自己考的，9门全免的就没有办法申请。并且还需要参加一个网上的职业道德测试，等到你的测试通过后，系统就会自动生成这个证书。而professional ethics module测试的是前面一些基本知识，然后一些case study，看完之后，要上交一份有字数限制的小论文，要用最少的话，讲解清楚你从中主要是学到了什么，这些学习为你成为一名专业会计师提供了什么帮助。上交后，等差不多三到五天，ACCA审核后，就会自动生成这个证书。

这两个证明ACCA不再寄给学员，如果需要，自己打印出来，可以在导航目录里找exam status & result,点击进入，右边有print a certificate，选择想打印的certificate，点击view certificate,就可以下载PDF文件啦！

各位小主，看完今天的干货还满意吗？

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 Ramon Silva is a Spanish property developer, who has made a considerable fortune from the increasing numbers of

Europeans looking to buy new homes and apartments in the coastal regions of Mediterranean Spain. His frequent

contact with property buyers has made him aware of their need for low cost hotel accommodation during the lengthy

period between finding a property to buy and when they actually move into their new home. These would-be property

owners are looking for inexpensive hotels in the same locations as tourists looking for cheap holiday accommodation.

Closer investigation of the market for inexpensive or budget hotel accommodation has convinced Ramon of the

opportunity to offer something really different to his potential customers. He has the advantage of having no

preconceived idea of what his chain of hotels might look like. The overall picture for the budget hotel industry is not

encouraging with the industry suffering from low growth and consequent overcapacity. There are two distinct market

segments in the budget hotel industry; firstly, no-star and one-star hotels, whose average price per room is between

30 and 45 euros. Customers are simply attracted by the low price. The second segment is the service provided by

two-star hotels with an average price of 100 euros a night. These more expensive hotels attract customers by offering

a better sleeping environment than the no-star and one-star hotels. Customers therefore have to choose between low

prices and getting a poor night’s sleep owing to noise and inferior beds or paying more for an untroubled night’s sleep.

Ramon quickly deduced that a hotel chain that can offer a better price/quality combination could be a winner.

The two-star hotels typically offer a full range of services including restaurants, bars and lounges, all of which are

costly to operate. The low price budget hotels offer simple overnight accommodation with cheaply furnished rooms

and staffed by part-time receptionists. Ramon is convinced that considerable cost savings are available through better

room design, construction and furniture and a more effective use of hotel staff. He feels that through offering hotel

franchises under the ‘La Familia Amable’ (‘The Friendly Family’) group name, he could recruit husband and wife teams

to own and operate them. The couples, with suitable training, could offer most of the services provided in a two-star

hotel, and create a friendly, family atmosphere – hence the company name. He is sure he can offer the customer twostar

hotel value at budget prices. He is confident that the value-for-money option he offers would need little marketing

promotion to launch it and achieve rapid growth.

Required:

(a) Provide Ramon with a brief report, using strategic models where appropriate, showing where his proposed

hotel service can add value to the customer’s experience. (12 marks)

正确答案：
(a) To: Ramon Silva
From:
Value innovation in La Familia Amable hotel chain
In strategic terms you are looking to create a competitive advantage over existing hotels based on a cost focus strategy. The
success of this niche marketing strategy will depend on your ability to attract customers from the existing providers but there
does seem a gap to exploit. In many ways you have an advantage in that you are not constrained by previous experience in
the hotel industry and this has enabled you to look to deliver a significantly different value proposition to your customers and
not simply look to marginally improve on what currently is on offer. One particular study on innovation drew attention to five
dimensions of strategy where innovators can significantly outperform. existing companies. This is important, as the industry
does not look particularly attractive with low growth and overcapacity – a recipe for low profitability.
Industry assumptions – here existing companies take the competitive conditions as given whereas innovators are looking to
influence and change those conditions.
Strategic focus – simply benchmarking against the current hotel providers may not create any real advantage, innovators are
seeking to provide a step change in the experience given to the customer.
Customers – the route to success may not be through ever increasing segmentation and customisation but by actually looking
to focus on the shared attributes of the service that customers value – a good night’s sleep for a low price being a prime
example.
Assets and capabilities – rather than looking to leverage existing assets and capabilities the innovator looks to ask what would
we do if we were starting a new business.
Product and service offering – existing competitors may again be constrained in their thinking by the existing boundaries of
the industry and the innovator by identifying new customers and services that take them outside this boundary may offer a
‘total solution’ that transforms the industry. The ‘no frills’, low cost budget airlines are a good example of such thinking.
In the hotel business ‘location, location, location’ is argued to be at the heart of a successful strategy. Clearly this will be your
choice and is affected by the customer groups you are looking to attract. Establishing a brand name and reputation is an
important marketing strategy and this will be facilitated by growing the chain rapidly and giving customers easy access to
your hotels. In value chain terms the company infrastructure looks to be lean with a reliance on trained husband and wife
teams to deliver the service. Franchising would also seem to be a route to grow the business that will place reduced strain
on company headquarters. The creation of a chain should lend itself to significant buying and procurement advantages, right
from the design of the hotels which will focus on the core value you are providing – namely quiet and cost. One French hotel
chain was able to cut in half the average cost of building a room, its ‘no frills’ service cut staff costs from between 25% and
35% of sales – the industry average – to between 20% and 23%.
Good design will therefore affect the quality of service that the operations side of the value chain delivers to the customer.
This may be a simpler service to that provided by its competitors – simpler, more basic rooms, no expensive restaurants or
lounge areas all impact on the cost of operations and consequently the price charged. Marketing, as previously referred to
above, is much more effectively done through satisfied customers’ recommendations than by expensive advertising. Many
hotel chains have used technology to create customer loyalty schemes of questionable benefit to the customer. You will
certainly have to seriously consider the value of such an after sales service. The established competitors often make
assumptions as to what a customer wants and typically this is offering more and more services that are expensive to provide.
Your entry into a ‘mature’ industry such as this, allows you to really challenge these assumptions and deliver a price/value
combination that is hard to beat.
Yours,

3 An organisation has decided to compare the benefits of promoting existing staff with those of appointing external

candidates and to assess whether the use of external recruitment consultants is appropriate.

Required:

(a) Describe the advantages of internal promotion. (5 marks)

正确答案：
3 All organisations rely upon their staff for success. However, recruitment of staff can be time consuming; a drain on resources and the necessary expertise may not exist within the organisation.
(a) Internal promotion describes the situation where an organisation has an explicit policy to promote from within and where there is a clear and transparent career structure. This is typical of many professional bodies, large organisations and public services.
The advantages of internal promotion are that it acts as a source of motivation, provides good general morale amongst employees and illustrates the organisation’s commitment to encouraging advancement. Recruitment is expensive and internal promotion is relatively inexpensive in terms of time, money and induction costs and since staff seeking promotion are known to the employer, training costs are minimised. Finally, the culture of the organisation is better understood by the individual.

2 John Dixon is the recently appointed Chief of Police for a major city in the UK. He has inherited a major problem in

that its residents are very concerned with various forms of antisocial behaviour and minor crimes carried out by a

small number of people, which makes living, working, travelling and socialising in the city centre unpleasant rather

than life threatening. The city’s residents have recently voted for it being one of the five worst cities in the UK in which

to live. There is little or no contact between the police and these residents.

The city is split into a number of police districts, each with its own senior officer in charge. Their focus is on the

response to emergency calls and solving serious crimes in their district rather than the less urgent crimes affecting

everyday living in the city. Response times and serious crime solution rates are the traditional measures by which their

performance is measured and leave them open to criticism of simply reacting to events. There is little sense of being

part of a city police force and, consequently, little sharing of information and experience between the different districts.

The failure in policing antisocial behaviour in the city is seen as being largely the result of a shortage of resources.

There are also important internal and external groups varying in their support or resistance to any necessary change

in policing strategy. Key players include the mayor of the city anxious to improve the reputation of the city, the city’s

press, traditionally used to highlighting police failures rather than successes and finally the courts of justice, which

are reluctant to take on the increased workload that any moves towards reducing antisocial behaviour would produce.

John is aware of the complexity of the problem he faces in changing the way the city is policed to improve the quality

of life of its citizens. He has, however, an impressive track record as a change agent in previous appointments and is

confident that he can bring about the necessary change.

Required:

(a) Using change management models where appropriate, provide John with a brief report on the nature of

change needed in the way the city is policed in order to improve the city’s quality of life. (12 marks)

正确答案：
(a) To: John Dixon
From: Change Management consultant
Changes to policing and impact on the city’s quality of life
This is a complex problem involving different stakeholders each of which is looking for different results from the policing
system. The recognition of the need to change is one of the most difficult parts of the change process. There will be
considerable commitment to the current ways of doing things reinforced by the ways in which performance is measured. The
various stakeholders involved will have different perceptions of the problem and the need for change. They will have different
levels of power and influence and different levels of interest in seeing the change happen. Mendelow’s model for mapping
may prove useful in understanding how to handle the expectations of the different groups. The key players would clearly be
the senior officers in charge of the city’s districts who will be responsible for implementing any change in the way the city is
policed. You will have to decide how to convince these officers that a change to the way they currently do things is needed.
One suggestion is that they actually get first-hand experience of the conditions being faced by the city’s residents. Another
group with significant power and interest are the courts because if they refuse to process the cases of antisocial behaviour
then the whole strategy will fail. However, the interest of the mayor and the media in the reputation the city has gained may
be used to counter the reluctance of the courts to take on the extra workload.
One of the most popular models for understanding change and likely resistance to it, is to carry out a forcefield analysis.
Johnson, Scholes and Whittington argue that such an analysis ‘provides an initial view of change problems that need to be
tackled, by identifying forces for and against change’. They ask three key questions:
What aspects of the current situation might aid change in the desired direction, and how might these be reinforced?
What aspects of the current situation would block such a change, and how can these be overcome?
What needs to be introduced or developed to aid change?

Forcefield analysis
Pushing Resisting
Residents’ desire for safer city Police commitment to serious crime
Mayor of city – city’s reputation District focus and not city concern
John Dixon’s desire for change Traditional performance measures
Courts fear of increased workload
Police resources over committed
Forcefield analysis was first developed by Kurt Lewin and linked to his 3-step model of change where to accomplish desired
change it is necessary to get the various stakeholders to recognise the need for change and unfreeze the situation. This will
require you to use some or all of the styles of managing change explained below. One of the real problems is that each
stakeholder will feel that they have an objective view of the situation. Getting a shared view may be very difficult to achieve
and require real leadership on your part.
Once the need to change is agreed there will need to be major changes in the way the city is policed to achieve the desired
goal of eliminating antisocial behaviour and improving the quality-of-life for the city’s residents. Real change will be needed
to the way in which police resources are deployed, the systems used to police on a city rather than on a district basis and
the way results are measured and publicised. There will be a need for ‘quick wins’ to show the potential positive results
achievable with the new strategy.
Finally, rewards and sanctions must be put in place to re-enforce the desired state of affairs and prevent behaviours slipping
back to the previous position. Here you will need to look at how to refreeze the situation and clearly show how the new
position means that the goals of the city and its stakeholders are really shared.
There are many available change models for a programme such as this such as the Gemini 4Rs framework and most will
look to assess the scope of change required and the timeframe. available to achieve it. Undoubtedly, you will require many ofthe skills associated with project management in a major change programme such as this.
Yours,

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