速看！通过了ACCA的前九门考试对同学们工作有帮助，考完ACCA前九门有什么用

发布时间：2020-04-09

有很多同学在大学期间由于学业繁重可能不能够全科通过ACCA的考试，仅仅只通过了前九门。那么通过了ACCA的前九门考试对同学们工作有帮助吗？51题库考试学习网今天就来和大家讨论一下，通过ACCA考试的前九门有没有用呢？

考完ACCA前9门，即可申请牛津布鲁克斯大学、伯明翰城市大学、英国利兹都会大学等很多英国名校的会计与金融学硕士，对出国很有帮助。

通过九科考试可以拿到两个证书，一个是高级商业会计证书，一个是部分科目通过证书。通过十三科考试，可以拿到ACCA的准会员证书，递交三年的财务、管理、会计相关的工作经验可以获得ACCA会员证书。只考过九科的话，不具备ACCA的资格，你可以在应聘的时候跟就职单位说明情况，但是肯定不能说自己是ACCA准会员或者会员。至于高级商业会计证书是否被企业认可，这要看企业的要求。

1.申请Diploma in accounting an Business（会计学文凭）

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myacca,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（会计与商业高级文凭）

ACCA学员需要通过前9门考试，至少两门是自己考的，9门全免的没得申请。并且通过了网上职业道德测试，（第一条里说过），测试通过后，系统就会自动生成这个证书。

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，要用最有用的话进行阐述，具体主要是学到了什么，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，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！

又到了与大家说再见的时候了，以上就是今天51题库考试学习网为大家分享的全部内容，如有其他疑问请继续关注51题库考试学习网！

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) Coaching. (3 marks)

正确答案：
(b) Coaching involves the trainee being assisted by another, experienced employee. It is a specialised, systematic learning programme based on communication, defined targets and continuous learning. It encourages constructive feedback between the trainee and trainer.

(ii) Upwards; (3 marks)

正确答案：
(ii) Upwards communication is generally non-directive in nature and often takes two forms: personal problems or suggestions and/or technical feedback as part of the organisation’s control system.

4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a television

company to make a film which will be broadcast on the television company’s network. The fee agreed for the

film was $5 million with a further $100,000 to be paid every time the film is shown on the television company’s

channels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million and

delivered to the television company on 1 April 2007. The television company paid the fee of $5 million on

30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it,

the costs of which would be deducted from any future payments to Router. The directors of Router wish to

recognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May

2007. (5 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.

正确答案：
(a) Under IAS18 ‘Revenue’, revenue on a service contract is recognised when the outcome of the transaction can be measured
reliably. For revenue arising from the rendering of services, provided that all of the following criteria are met, revenue should
be recognised by reference to the stage of completion of the transaction at the balance sheet date (the percentage-ofcompletion
method) (IAS18 para 20):
(a) the amount of revenue can be measured reliably;
(b) it is probable that the economic benefits will flow to the seller;
(c) the stage of completion at the balance sheet date can be measured reliably; and
(d) the costs incurred, or to be incurred, in respect of the transaction can be measured reliably.
When the above criteria are not met, revenue arising from the rendering of services should be recognised only to the extent
of the expenses recognised that are recoverable. Because the only revenue which can be measured reliably is the fee for
making the film ($5 million), this should therefore be recognised as revenue in the year to 31 May 2007 and matched against
the cost of the film of $4 million. Only when the television company shows the film should any further amounts of $100,000
be recognised as there is an outstanding ‘performance’ condition in the form. of the editing that needs to take place before the
television company will broadcast the film. The costs of the film should not be carried forward and matched against
anticipated future income unless they can be deemed to be an intangible asset under IAS 38 ‘Intangible Assets’. Additionally,
when assessing revenue to be recognised in future years, the costs of the editing and Router’s liability for these costs should
be assessed.

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