速度看看！所有人都适合考ACCA吗？

发布时间：2020-04-10

关于所有人都适合考ACCA吗？对于这个问题，相信许多考生都想要知道，接下来就跟着51题库考试学习网一起看看吧！

ACCA是一个完整的商业学习体系，涵盖了商业管理、财务分析、法律、审计、人力资源管理等等一整套的商业模型。ACCA适合所有的财会人吗？51题库考试学习网并不这样认为，这几种财会人，51题库考试学习网并不建议考ACCA：

1、从事审计工作的人。考CPA才是最正确的选择。ACCA只是在应届毕业生进入四大这样的事务所时起到敲门砖的作用，以及在四大混了很久的CPA老员工，想晋升时的一个大勋章。做审计的话，没有CPA才是最难受的，升不了manager，拿不了补贴，还没有签字权，至于有没有ACCA，倒是真的不急。

2、在做财务的人。ACCA是入职时的敲门砖，但是实际的财务工作中，以五百强外企为例，由于分工太细，可能工作中很少涉及ACCA的东西，稍有涉及也是管中窥豹，不能成系统。但是如果你学过ACCA，对整个工作的理解能力和工作能力，一定是不一样的。另外在晋升时，ACCA真的会优先胜出。

3、混金融圈的人。做证券期货股票或者保险，还是先打CFA的注意吧！ACCA可以等拿到CFA之后再考虑。

ACCA给你的，绝不仅仅是怎样做一个会计，而是教会你怎样建立一个商业模式，给予你商业化的灵感和一个严密的思维逻辑。在工作和生活中，让人受益匪浅。

ACCA简介：具有真正的国际性。ACCA目前在全世界拥有66,000多会员、15万学员,在140个国家和地区设有300多个考点。ACCA总部设在伦敦，在都伯林、格拉斯哥、香港、印度、吉隆坡、约翰内斯堡、新加坡和北京均设有办事处。在它的95年的历史中ACCA一直以它开放的政策而吸引人，不管年龄、性别、学历或种族上的差异，人们都能报名注册，在经过一系列的专业考试、并取得三年财务方面的工作经验、确认能胜任会计工作后，就能获得会员资格。他们可以自称为"特许公认会计师"。可以在他们的姓名之后以ACCA或FCCA作为标志。

以上就是51题库考试学习网提供的全部信息了！感兴趣的考友们，可以关注51题库考试学习网，51题库考试学习网会持续更新相关的考试内容哦！

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) Examine how adopting a Six Sigma approach would help address the quality problems at UPC.

(10 marks)

正确答案：
(b) In many ways Six Sigma started out as a quality control methodology. It focused on measurement and the minimisation of
faults through pursuing Six Sigma as a statistical measure of some aspects of organisational performance. However, Six Sigma
has developed into something much more than a process control technique. It includes a problem-solving process called
DMAIC and a comprehensive toolkit ranging from brainstorming to balanced scorecards and process dashboards. It also has
defined team roles for managers and employees, often with martial arts names such as Black Belt, Green Belt and Master
Black Belt.
Six Sigma was first used in organisations in the early 1990s. However, it was its adoption and promotion by Jack Welch, the
CEO of GE that brought Six Sigma wider publicity. He announced that ‘Six Sigma is the most important initiative GE has ever
undertaken’. As Paul Harmon comments, ‘Welch’s popularity with the business press, and his dynamic style, guaranteed that
Six Sigma would become one of the hot management techniques of the late 1990s’.
Six Sigma uses an approach called DMAIC in its problem solving process. This stands for Define, Measure, Analyse, Improve
and Control. Three aspects of this are considered below in the context of how they would address the problems at UPC.
Defining the problem
Part of defining the problem is the identification of the customer. It is important to understand what customers really want
and value and one of the main themes of Six Sigma is its focus on the customer. Six Sigma explicitly recognises the ‘voice of
the customer’ (VOC) in its approach. In the UPC situation quality requirements are currently defined by the physical condition
of the goods and by the alignment of the image. However, this may be a limiting view of quality because there is no evidence

of any systematic investigation of the requirements of the customer. Solving these problems may not lead to any significant
long-term gain; they may be quickly replaced by other ‘quality issues’. Furthermore, the customer is also perceived in a limited
way. These quality requirements are in the eye of the gift shop owner who is interested in saleable products. The end customer
– the consumer – who buys and uses the product may have other requirements which can also be addressed at this time.
By considering the VOC the problem and scope of the project becomes re-defined and the solution of the problems potentially
more valuable.
Measurement
Measurement is fundamental to Six Sigma. This includes the gathering of data to validate and quantify the problem. The
creation of the inspection team was based on initial evidence about an increase in breakages. This needs to be quantified.
The inaccurate printing of the image had been quantified as 500 units per month, out of the 250,000 shipped out of the
company. This equates to a failure rate of 0·2%, so that 99·8% of items are shipped with a correctly aligned image. This
sounds quite reasonable but it still raises issues and complaints that have to be dealt with, as well as creating wastage costs
of $10,000 per month. The problem is that even a relatively low percentage of defects can lead to a lot of unhappy customers.
Aiming for Six Sigma would reduce defects down to about one faulty item per month, reducing the wastage cost to $20.
Analysis
Analysis is concerned with understanding the process to find the root cause. Six Sigma focuses on processes and their
analysis. Analysis concerns methods, machines, materials, measures, Mother Nature and people. The alignment problem
needs investigation to find out what causes the imaging machine to irregularly produce misaligned images. Management
currently appear to blame the machine but it may be due to the way that certain people load the machine. The analysis of
the breakages is particularly important. It is unclear at present where these breakages occur (for example, are some of the
items broken before they leave UPC’s despatch facility) or are they all broken in transit? Neither is it understood why the
breakages occur. Management appear to blame the packers for packing incorrectly and not following the correct method.
However, it may be that the material is just not strong enough to withstand heavy handling by couriers who are outside the
control of UPC. Additionally, the breakages may be due to some manufacturing problem or raw material imperfection in the
items that break. Six Sigma stresses understanding the problem before solving it.
Although DMAIC has been selected as the framework for the sample answer, focusing on other aspects of Six Sigma would
be acceptable – as long as they are presented in the context of the UPC scenario.

2 The draft financial statements of Choctaw, a limited liability company, for the year ended 31 December 2004 showed

a profit of $86,400. The trial balance did not balance, and a suspense account with a credit balance of $3,310 was

included in the balance sheet.

In subsequent checking the following errors were found:

(a) Depreciation of motor vehicles at 25 per cent was calculated for the year ended 31 December 2004 on the

reducing balance basis, and should have been calculated on the straight-line basis at 25 per cent.

Relevant figures:

Cost of motor vehicles $120,000, net book value at 1 January 2004, $88,000

(b) Rent received from subletting part of the office accommodation $1,200 had been put into the petty cash box.

No receivable balance had been recognised when the rent fell due and no entries had been made in the petty

cash book or elsewhere for it. The petty cash float in the trial balance is the amount according to the records,

which is $1,200 less than the actual balance in the box.

(c) Bad debts totalling $8,400 are to be written off.

(d) The opening accrual on the motor repairs account of $3,400, representing repair bills due but not paid at

31 December 2003, had not been brought down at 1 January 2004.

(e) The cash discount totals for December 2004 had not been posted to the discount accounts in the nominal ledger.

The figures were:

$

Discount allowed 380

Discount received 290

After the necessary entries, the suspense account balanced.

Required:

Prepare journal entries, with narratives, to correct the errors found, and prepare a statement showing the

necessary adjustments to the profit.

(10 marks)

正确答案：

(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to

be paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirus

to redeem the loan after seven years by paying the full amount of the interest to be charged over the ten year

period, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repayment

option is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initial

discussions with the bank about the possibility of repaying the loan within the next financial year. Sirus is

uncertain about the accounting treatment for the current loan agreement and whether the loan can be shown as

a current liability because of the discussions with the bank. (6 marks)

Appropriateness of the format and presentation of the report and quality of discussion (2 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(d) Repayment of the loan
If at the beginning of the loan agreement, it was expected that the repayment option would not be exercised, then the effective
interest rate would be 8% and at 30 April 2008, the loan would be stated at $2 million in the statement of financial position
with interest of $160,000 having been paid and accounted for. If, however, at 1 May 2007, the option was expected to be
exercised, then the effective interest rate would be 9·1% and at 30 April 2008, the cash interest paid would have been
$160,000 and the interest charged to the income statement would have been (9·1% x $2 million) $182,000, giving a
statement of financial position figure of $2,022,000 for the amount of the financial liability. However, IAS39 requires the
carrying amount of the financial instrument to be adjusted to reflect actual and revised estimated cash flows. Thus, even if
the option was not expected to be exercised at the outset but at a later date exercise became likely, then the carrying amount
would be revised so that it represented the expected future cash flows using the effective interest rate. As regards the
discussions with the bank over repayment in the next financial year, if the loan was shown as current, then the requirements
of IAS1 ‘Presentation of Financial Statements’ would not be met. Sirus has an unconditional right to defer settlement for longer
than twelve months and the liability is not due to be legally settled in 12 months. Sirus’s discussions should not be considered
when determining the loan’s classification.
It is hoped that the above report clarifies matters.

5 You are the audit manager for three clients of Bertie & Co, a firm of Chartered Certified Accountants. The financial

year end for each client is 30 September 2007.

You are reviewing the audit senior’s proposed audit reports for two clients, Alpha Co and Deema Co.

Alpha Co, a listed company, permanently closed several factories in May 2007, with all costs of closure finalised and

paid in August 2007. The factories all produced the same item, which contributed 10% of Alpha Co’s total revenue

for the year ended 30 September 2007 (2006 – 23%). The closure has been discussed accurately and fully in the

chairman’s statement and Directors’ Report. However, the closure is not mentioned in the notes to the financial

statements, nor separately disclosed on the financial statements.

The audit senior has proposed an unmodified audit opinion for Alpha Co as the matter has been fully addressed in

the chairman’s statement and Directors’ Report.

In October 2007 a legal claim was filed against Deema Co, a retailer of toys. The claim is from a customer who slipped

on a greasy step outside one of the retail outlets. The matter has been fully disclosed as a material contingent liability

in the notes to the financial statements, and audit working papers provide sufficient evidence that no provision is

necessary as Deema Co’s lawyers have stated in writing that the likelihood of the claim succeeding is only possible.

The amount of the claim is fixed and is adequately covered by cash resources.

The audit senior proposes that the audit opinion for Deema Co should not be qualified, but that an emphasis of matter

paragraph should be included after the audit opinion to highlight the situation.

Hugh Co was incorporated in October 2006, using a bank loan for finance. Revenue for the first year of trading is

$750,000, and there are hopes of rapid growth in the next few years. The business retails luxury hand made wooden

toys, currently in a single retail outlet. The two directors (who also own all of the shares in Hugh Co) are aware that

due to the small size of the company, the financial statements do not have to be subject to annual external audit, but

they are unsure whether there would be any benefit in a voluntary audit of the first year financial statements. The

directors are also aware that a review of the financial statements could be performed as an alternative to a full audit.

Hugh Co currently employs a part-time, part-qualified accountant, Monty Parkes, who has prepared a year end

balance sheet and income statement, and who produces summary management accounts every three months.

Required:

(a) Evaluate whether the audit senior’s proposed audit report is appropriate, and where you disagree with the

proposed report, recommend the amendment necessary to the audit report of:

(i) Alpha Co; (6 marks)

正确答案：
5 BERTIE & CO
(a) (i) Alpha Co
The factory closures constitute a discontinued operation per IFRS 5 Non-Current Assets Held for Sale and Discontinued
Operations, due to the discontinuance of a separate major component of the business. It is a major component due to
the 10% contribution to revenue in the year to 30 September 2007 and 23% contribution in 2006. It is a separate
business component of the company due to the factories having made only one item, indicating a separate income
generating unit.
Under IFRS 5 there must be separate disclosure on the face of the income statement of the post tax results of the
discontinued operation, and of any profit or loss resulting from the closures. The revenue and costs of the discontinued
operation should be separately disclosed either on the face of the income statement or in the notes to the financial
statements. Cash flows relating to the discontinued operation should also be separately disclosed per IAS 7 Cash Flow
Statements.
In addition, as Alpha Co is a listed company, IFRS 8 Operating Segments requires separate segmental disclosure of
discontinued operations.
Failure to disclose the above information in the financial statements is a material breach of International Accounting
Standards. The audit opinion should therefore be qualified on the grounds of disagreement on disclosure (IFRS 5,
IAS 7 and IFRS 8). The matter is material, but not pervasive, and therefore an ‘except for’ opinion should be issued.
The opinion paragraph should clearly state the reason for the disagreement, and an indication of the financial
significance of the matter.
The audit opinion relates only to the financial statements which have been audited, and the contents of the other
information (chairman’s statement and Directors’ Report) are irrelevant when deciding if the financial statements show
a true and fair view, or are fairly presented.
Tutorial note: there is no indication in the question scenario that Alpha Co is in financial or operational difficulty
therefore no marks are awarded for irrelevant discussion of going concern issues and the resultant impact on the audit
opinion.

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