ACCA考试带什么样的计算器比较好，快来看看本文吧！

发布时间：2020-04-22

ACCA证书作为国际公认的会计师证书，其含金量越来越被大众所认可，近年来报考ACCA的人数也越来越多，那么考试时，我们有哪些需要注意的呢？计算器需要准备哪种的呢？今天就跟随51题库考试学习网一起进一步的了解吧。

ACCA考试并不会涉及特别复杂的财务计算，动不动就出现个几百万几千万的，所以也不需要带特别复杂特别高端的计算器。更何况，ACCA官方也不允许考试携带具有记忆功能的复杂计算器，和高考的规定一样。

因此，只要你的计算器能做到括号运算、乘方开方（不止二次方、立方可能也会用到），有这些功能就差不多了，加减乘除，最基本的，就不用说了吧，对付ACCA考试基本上就够用了。

你带的计算器最好是双屏显示，不要用那种黑白的就行了，那个只能算算零钱。然后，按键不要太小太密，ACCA考试时间本来就很紧张，不能浪费在找按键上。最好是带平时做ACCA真题时用惯的那个，熟悉感带来安全感，不过电池一定要检查好。

还有一些必须要带的文具等等考试用品，请同学们也一定不要忘记！

身份证or护照

准考证

黑色圆珠笔*N

这几样是非常重要的几样文具，一定记得带好！

草稿纸老师都会统一发的，不够的话举手跟老师说就可以了。

另外，51题库考试学习网还为大家分享获得ACCA证书的好处，一起看看吧。

一、ACCA证书在就业上的作用

更重要的是ACCA为获得ACCA学员所设立的绿色就业通道，全球已经有超过7,200家认可雇主如国际四大会计师事务所，花旗银行等行业龙头的企业在招聘员工时会优先录取持有ACCA证书的人，而且在四大，持有ACCA证书的员工在基础工资的基础上会比没有证书的员工多一份Q-pay。

二、ACCA证书对于学生能力的培养

获得ACCA证书的同学需要通过13门全英文考试科目，这13门科目的考试难度呈阶梯状，循序渐进，所以即使是零基础的小伙伴也不必过于担忧。ACCA证书的考试，课本，考纲全都以英文形式进行，培养出来学员具有国际思维，实际解决能力的问题比较强，在就业时也会更受到国际企业的青睐。

三、ACCA证书对于学历的作用

ACCA在全球范围内得到众多大学的认可如ACCA与英国牛津布鲁克斯大学合作，在学员通过ACCA前2个阶段(F7/F8/F9不可免考)的考试后，需向院校提交相关学位申请论文及其他证明文件，就可以获得由该所大学颁发的会计学应用理学学士学位。另外英国伦敦大学国际会计硕士学位也对ACCA学员开放!符合申请条件的学员若能通过UOL考试模块与论文模块，则将获得由英国伦敦大学(UOL)颁发的会计学专业硕士学位。不出国即可实现拿到海外学历，实现学历的提升。

好的，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) (i) Advise Benny of the income tax implications of the grant and exercise of the share options in Summer

Glow plc on the assumption that the share price on 1 September 2007 and on the day he exercises the

options is ￡3·35 per share. Explain why the share option scheme is not free from risk by reference to

the rules of the scheme and the circumstances surrounding the company. (4 marks)

正确答案：
(b) (i) The share options
There are no income tax implications on the grant of the share options.
In the tax year in which Benny exercises the options and acquires the shares, the excess of the market value of the
shares over the price paid, i.e. ￡11,500 ((￡3·35 – ￡2·20) x 10,000) will be subject to income tax.
Benny’s financial exposure is caused by the rule within the share option scheme obliging him to hold the shares for a
year before he can sell them. If the company’s expansion into Eastern Europe fails, such that its share price
subsequently falls to less than ￡2·20 before Benny has the chance to sell the shares, Benny’s financial position may be
summarised as follows:
– Benny will have paid ￡22,000 (￡2·20 x 10,000) for shares which are now worth less than that.
– He will also have paid income tax of ￡4,600 (￡11,500 x 40%).

2 Your firm was appointed as auditor to Indigo Co, an iron and steel corporation, in September 2005. You are the

manager in charge of the audit of the financial statements of Indigo, for the year ending 31 December 2005.

Indigo owns office buildings, a workshop and a substantial stockyard on land that was leased in 1995 for 25 years.

Day-to-day operations are managed by the chief accountant, purchasing manager and workshop supervisor who

report to the managing director.

All iron, steel and other metals are purchased for cash at ‘scrap’ prices determined by the purchasing manager. Scrap

metal is mostly high volume. A weighbridge at the entrance to the stockyard weighs trucks and vans before and after

the scrap metals that they carry are unloaded into the stockyard.

Two furnaces in the workshop melt down the salvageable scrap metal into blocks the size of small bricks that are then

stored in the workshop. These are sold on both credit and cash terms. The furnaces are now 10 years old and have

an estimated useful life of a further 15 years. However, the furnace linings are replaced every four years. An annual

provision is made for 25% of the estimated cost of the next relining. A by-product of the operation of the furnaces is

the production of ‘clinker’. Most of this is sold, for cash, for road surfacing but some is illegally dumped.

Indigo’s operations are subsidised by the local authority as their existence encourages recycling and means that there

is less dumping of metal items. Indigo receives a subsidy calculated at 15% of the market value of metals purchased,

as declared in a quarterly return. The return for the quarter to 31 December 2005 is due to be submitted on

21 January 2006.

Indigo maintains manual inventory records by metal and estimated quality. Indigo counted inventory at 30 November

2005 with the intention of ‘rolling-forward’ the purchasing manager’s valuation as at that date to the year-end

quantities per the manual records. However, you were not aware of this until you visited Indigo yesterday to plan

your year-end procedures.

During yesterday’s tour of Indigo’s premises you saw that:

(i) sheets of aluminium were strewn across fields adjacent to the stockyard after a storm blew them away;

(ii) much of the vast quantity of iron piled up in the stockyard is rusty;

(iii) piles of copper and brass, that can be distinguished with a simple acid test, have been mixed up.

The count sheets show that metal quantities have increased, on average, by a third since last year; the quantity of

aluminium, however, is shown to be three times more. There is no suitably qualified metallurgical expert to value

inventory in the region in which Indigo operates.

The chief accountant disappeared on 1 December, taking the cash book and cash from three days’ sales with him.

The cash book was last posted to the general ledger as at 31 October 2005. The managing director has made an

allegation of fraud against the chief accountant to the police.

The auditor’s report on the financial statements for the year ended 31 December 2004 was unmodified.

Required:

(a) Describe the principal audit procedures to be carried out on the opening balances of the financial statements

of Indigo Co for the year ending 31 December 2005. (6 marks)

正确答案：
2 INDIGO CO
(a) Opening balances – principal audit procedures
Tutorial note: ‘Opening balances’ means those account balances which exist at the beginning of the period. The question
clearly states that the prior year auditor’s report was unmodified therefore any digression into the prior period opinion being
other than unmodified or the prior period not having been audited will not earn marks.
■ Review of the application of appropriate accounting policies in the financial statements for the year ended 31 December
2004 to ensure consistent with those applied in 2005.
■ Where permitted (e.g. if there is a reciprocal arrangement with the predecessor auditor to share audit working papers
on a change of appointment), a review of the prior period audit working papers.
Tutorial note: There is no legal, ethical or other professional duty that requires a predecessor auditor to make available
its working papers.
■ Current period audit procedures that provide evidence concerning the existence, measurement and completeness of
rights and obligations. For example:
? after-date receipts (in January 2005 and later) confirming the recoverable amount of trade receivables at
31 December 2004;
? similarly, after-date payments confirming the completeness of trade and other payables (for services);
? after-date sales of inventory held at 31 December 2004;
? review of January 2005 bank reconciliation (confirming clearance of reconciling items at 31 December 2004).
■ Analytical procedures on ratios calculated month-on-month from 31 December 2004 to date and further investigation
of any distortions identified at the beginning of the current reporting period. For example:
? inventory turnover (by category of metal);
? average collection payment;
? average payment period;
? gross profit percentage (by metal).
■ Examination of historic accounting records for non-current assets and liabilities (if necessary). For example:
? agreeing balances on asset registers to the client’s trial balance as at 31 December 2004;
? agreeing statements of balances on loan accounts to the financial statements as at 31 December 2004.
■ If the above procedures do not provide sufficient evidence, additional substantive procedures should be performed. For
example, if additional evidence is required concerning inventory at 31 December 2004, cut-off tests may be
reperformed.

5 All managers need to understand the importance of motivation in the workplace.

Required:

(a) Explain the ‘content theory’ of motivation. (5 marks)

正确答案：
5 The way in which managers treat their employees can significantly influence the satisfaction that the employees derive from their work and thus the overall success of the organisation. Understanding the importance of motivation is therefore an important management skill.
(a) Content theories address the question ‘What are the things that motivate people?’
Content theories are also called need theories (because they concentrate on the needs fulfilled by work) and are based on the notion that all human beings have a set of needs or required outcomes, and according to this theory, these needs can be satisfied through work. The theory focuses on what arouses, maintains and regulates good, directed behaviour and what specific individual forces motivate people. However, content theories assume that everyone responds to motivating factors in the same way and that consequently there is one, best way to motivate everybody.

(b) You are the audit manager of Jinack Co, a private limited liability company. You are currently reviewing two

matters that have been left for your attention on the audit working paper file for the year ended 30 September

2005:

(i) Jinack holds an extensive range of inventory and keeps perpetual inventory records. There was no full

physical inventory count at 30 September 2005 as a system of continuous stock checking is operated by

warehouse personnel under the supervision of an internal audit department.

A major systems failure in October 2005 caused the perpetual inventory records to be corrupted before the

year-end inventory position was determined. As data recovery procedures were found to be inadequate,

Jinack is reconstructing the year-end quantities through a physical count and ‘rollback’. The reconstruction

exercise is expected to be completed in January 2006. (6 marks)

Required:

Identify and comment on the implications of the above matters for the auditor’s report on the financial

statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending

30 September 2006.

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

正确答案：
(b) Implications for the auditor’s report
(i) Corruption of perpetual inventory records
■ The loss of data (of physical inventory quantities at the balance sheet date) gives rise to a limitation on scope.
Tutorial note: It is the records of the asset that have been destroyed – not the physical asset.
■ The systems failure in October 2005 is clearly a non-adjusting post balance sheet event (IAS 10). If it is material
(such that non-disclosure could influence the economic decisions of users) Jinack should disclose:
– the nature of the event (i.e. systems failure); and
– an estimate of its financial effect (i.e. the cost of disruption and reconstruction of data to the extent that it is
not covered by insurance).
Tutorial note: The event has no financial effect on the realisability of inventory, only on its measurement for the
purpose of reporting it in the financial statements.
■ If material this disclosure could be made in the context of explaining how inventory has been estimated at
30 September 2005 (see later). If such disclosure, that the auditor considers to be necessary, is not made, the
audit opinion should be qualified ‘except for’ disagreement (over lack of disclosure).
Tutorial note: Such qualifications are extremely rare since management should be persuaded to make necessary
disclosure in the notes to the financial statements rather than have users’ attention drawn to the matter through
a qualification of the audit opinion.
■ The limitation on scope of the auditor’s work has been imposed by circumstances. Jinack’s accounting records
(for inventory) are inadequate (non-existent) for the auditor to perform. tests on them.
■ An alternative procedure to obtain sufficient appropriate audit evidence of inventory quantities at a year end is
subsequent count and ‘rollback’. However, the extent of ‘roll back’ testing is limited as records are still under
reconstruction.
■ The auditor may be able to obtain sufficient evidence that there is no material misstatement through a combination
of procedures:
– testing management’s controls over counting inventory after the balance sheet date and recording inventory
movements (e.g. sales and goods received);
– reperforming the reconstruction for significant items on a sample basis;
– analytical procedures such as a review of profit margins by inventory category.
■ ‘An extensive range of inventory’ is clearly material. The matter (i.e. systems failure) is not however pervasive, as
only inventory is affected.
■ Unless the reconstruction is substantially completed (i.e. inventory items not accounted for are insignificant) the
auditor cannot determine what adjustment, if any, might be determined to be necessary. The auditor’s report
should then be modified, ‘except for’, limitation on scope.
■ However, if sufficient evidence is obtained the auditor’s report should be unmodified.
■ An ‘emphasis of matter’ paragraph would not be appropriate because this matter is not one of significant
uncertainty.
Tutorial note: An uncertainty in this context is a matter whose outcome depends on future actions or events not
under the direct control of Jinack.
2006
■ If the 2005 auditor’s report is qualified ‘except for’ on grounds of limitation on scope there are two possibilities for
the inventory figure as at 30 September 2005 determined on completion of the reconstruction exercise:
(1) it is not materially different from the inventory figure reported; or
(2) it is materially different.
■ In (1), with the limitation now removed, the need for qualification is removed and the 2006 auditor’s report would
be unmodified (in respect of this matter).
■ In (2) the opening position should be restated and the comparatives adjusted in accordance with IAS 8 ‘Accounting
Policies, Changes in Accounting Estimates and Errors’. The 2006 auditor’s report would again be unmodified.
Tutorial note: If the error was not corrected in accordance with IAS 8 it would be a different matter and the
auditor’s report would be modified (‘except for’ qualification) disagreement on accounting treatment.

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