ACCA四大特征，我承认看完我羡慕了！

发布时间：2020-04-16

很多人想报考ACCA，却对ACCA不太了解，不知道ACCA有哪些特征，今天给大家详细说一下ACCA有哪些特征，希望能帮助大家了解清楚！

1、知名度和认可度高

 ACCA因其专业的财务技能及严谨的职业操守享誉全球，同样也在中国地区得到了广泛的认可。据数据统计，大多数ACCA会员都能在大型上市公司担任CFO、财务总监、投资总监、董事会秘书、审计经理、内审经理等重要职务，年薪高达30-100万，甚至250万。总体来说，无论是口碑还是福利待遇都很不错。

2、系统性强

ACCA是一个完备系统性的学习体系，对于ACCA学员们来说，从零基础开始学习ACCA，阶梯性地培养学生成为一个具备高端财务技能和职业操守的综合性人才。而且对于中国考生来说，ACCA的学习是一次全面提升财务能力及商务英语水平的机会， 13门课程的考核通过后，可以将学生培养成为能够驾驭跨国集团财务工作的高级人才。总体来说，对于人才培养，ACCA做的相当优秀。

3、完善的后续教育系统

ACCA不只有学习体系，ACCA还为其会员建立了完善的后续教育系统，ACCA会员或已完成知识和技能课程的ACCA学员可以通过提交7500字论文获得牛津布鲁克斯大学理学学士学位。还有一项福利，ACCA会员可以免费获取到最新的国际会计及审计准则原文，为其的职业生涯奠定坚实的基础。由此可见，继续教育与终身教育对于培养人才也起到重要作用。

4、与多个会计师组织签署互认协议

由于ACCA的优秀体系，所以在全球与很多会计师组织有密切合作，与加拿大CGA等十多个组织签署了互认协议。作为ACCA会员还享有多种福利，比如只需要学习并通过加拿大税务和法律科目，即可得到CGA资格，还有，ACCA会员累积五年工作经验后即可通过绿色通道申请ACA会计师会员资格。对于想继续学习的人是个不错的选择。

介绍了这么多ACCA的特征，是不是很羡慕ACCA的会员们，想要报考ACCA的同学只要好好努力，这些也将是你的福利。

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) Calculate the inheritance tax (IHT) liability arising as a result of Christopher’s death. (11 marks)

正确答案：

 

2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its

clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting

day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The

total cost per consulting day has been estimated as being 80% variable and 20% fixed.

The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of

two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that

she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has

responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the

HR division ￡750 per consulting day.

The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would

reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal

consultations.

Required:

(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide

consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group

is maximised in each of the following situations:

(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in

providing consulting services to external clients, i.e. there is no spare capacity.

(ii) There is one team of consultants who, being free from other commitments, would be available to

undertake the provision of services to the HR division during the required 48-week period. All other

teams of consultants would be 100% utilised in providing consulting services to external clients.

(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants

during the required 48-week period.

(12 marks)

正确答案：
(a) (i) The transfer price of ￡750 proposed by the IT division is based on cost plus 150% from which it can be deduced that
the total cost of a consulting day is (100/250) x ￡750 = ￡300. This comprises ￡240 (80%) variable cost and ￡60
(20%) fixed cost. In this instance the transfer price should be set at marginal costs plus opportunity cost. It is assumed
in this situation that transferring internally would result in the IT division having a lost contribution of ￡750 – ￡240 =
￡510 per consulting day. The marginal cost of the transfer of services to the HR division is ￡190 (￡240 external variable
costs less ￡50 saving due to use of internal video-conferencing equipment). Adding the opportunity cost of ￡510 gives
a transfer price of ￡700 per consulting day. This is equivalent to using market price as a basis for transfer pricing where
the transfer price is set at the external market price (￡750) less any costs avoided (￡50) by transferring internally.
(ii) There is in effect no external market available for one of the required pairs of consultants within the IT division and
therefore opportunity cost will not apply and transfers should be made at the variable cost per consulting day of ￡190.
The other pair of consultants, who would otherwise be 100% utilised in providing consulting services to external clients,
should be charged at a rate of ￡700 per day which represents marginal cost plus opportunity cost.
(iii) The lost contribution from the major client amounts to ￡264,000/(2 x 240) = ￡550 less variable costs of ￡240 =
￡310 per consulting day. Thus, in this instance the transfer price should be the contribution foregone of ￡310 plus
internal variable costs of ￡190 making a total of ￡500 per consulting day.

(ii) Recommend further audit procedures that should be carried out. (4 marks)

正确答案：
(ii) Further audit procedures:
Request from Peter Sheffield a written representation detailing:
– the exact nature of his control over Jarvis Co, i.e. if he is a shareholder then state his percentage shareholding, if
he is a member of senior management then state his exact position within the entity,
– a comment on whether in his opinion the balance is recoverable,
– a specific date by which the amount should be expected to be repaid, and
– a confirmation that there are no further balances outstanding from Jarvis Co, or any further transactions between
Jarvis Co and Pulp Co.
Tutorial note: Reference to the Exposure Draft ISA 550 Related Parties (Revised and Redrafted) requirement for both
general and specific management representations will be awarded credit.
Review the terms of any written confirmation of the amount, such as a signed agreement or invoice, checking whether
any interest is due to Pulp Co. The terms should be reviewed for details of any security offered, and the nature of the
consideration to be provided in settlement.
From discussion with Peter Sheffield, develop an understanding of the business purpose of the transaction, particularly
to understand whether the balance is a trade receivable or an investment.
Review the board minutes for evidence of any discussion of the transaction and the recoverability of the balance
outstanding.
Obtain the most recent audited financial statements of Jarvis Co and:
– ascertain whether Peter Sheffield is disclosed as the ultimate controlling party or disclosed as a member of key
management personnel,
– scrutinise the disclosure notes to find any disclosure of the transaction, where it should be described as a related
party liability, and
– perform. a liquidity analysis to establish whether the amount can be repaid from liquid assets.

(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitative

non-financial performance measures that could be used to assess the ‘quality of service’ provided by the

Dental Health Partnership. (3 marks)

正确答案：
(c) In order to assess the quality of patient care provided by the Dental Health Partnership the following performance measures
might be used:
– The percentage of ‘on time’ treatment of those patients who arrived prior to their appointment time would provide an
indication regarding the effectiveness of the scheduling of appointments by the Dental Health Partnership.
– the percentage of patient appointments which were re-arranged at the request of the Dental Health Partnership.
Rearranged appointments represent the provision of a lower level of service provision to clients who may, as a result,
switch to an alternative dental practice.
– the percentage of patients who return for treatment after their first appointment would provide an indication that they
were satisfied with the service they received.
– the percentage of patients who were able to gain an appointment at their preferred date and time is an indication of the
availability of the service to clients.
Note: Candidates were only required to discuss three measures.

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