如果教材不是最新版可以学ACCA吗？了解一下！

发布时间：2020-04-09

如果教材不是最新版可以学ACCA吗？不知道的小伙伴快跟着51题库考试学习网一起来了解一下吧！

有一些学习ACCA 的小伙伴，在学习的时候比较纠结，想着自己的教材不是新版的，而是旧版教材，能不能学习ACCA，那么下面就跟大家一起来讨论一下，不是最新版教材到底能不能学习ACCA呢?

其实，ACCA考试任何版本教材准备考试都是可以的。与每次教材的那点小变化比起来，早买教材早复习是可取的，但是教材跨度不要太大，比如20年的考试就不要用17年的教材了。

对于ACCA来说，时间和坚持是最重要的。但是当然用最新的教材学习是最好的了，因为一些考官重视的新知识点会在新的教材中有所体现，能够让你的学习更有侧重点，而不是反复去学习那些考官已经不太重视的考点。

ACCA教材是每年换一次的，一般7，8月份出。但只要大纲不换，每年的教材内容变化不大。配套练习册是半年换一次，每次的变化就是加入上一次考试的试题，并且删除一些以前的试题，总的收录试题数差不多。

ACCA大概四五年换一次大纲，每次大纲转变后有些课可能会被取消，然后有些新的课程会加进去。     

ACCA考试是按现代企业财务人员需要具备的技能和技术的要求而设计的，共有13门课程，两门选修课，课程分为3个阶段：

第一阶段（知识阶段）(AB MA FA)分涉及基本会计学原理、管理学原理、管理会计基础;

第二阶段（技能阶段）(LW PM TX FR AA FM)涵盖专业财会人员应具备的核心专业技能；

第三阶段（高级阶段）(SBL SBR APM AFM ATX AAA)培养学员以专业知识对信息进行评估，并提出合理的经营建议和忠告。

考试规则：

FIA不能参加技能阶段的考试，必须先转为正式ACCA学员。

不可以跨阶段报考，但在一个阶段中可以选择任意顺序报考。

前两个阶段只有机试。

前9门考试成绩有效期不限；高级阶段考试年限为7年，从通过第一门专业阶段考试之日算起。

以上就是51题库考试学习网带给大家的内容，如果想要了解更多关于考试的信息，大家可以关注51题库考试学习网哦！

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。

(ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.

(3 marks)

正确答案：
(ii) Disadvantages of an EVA approach to the measurement of financial performance include:
(i) The calculation of EVA may be complicated due to the number of adjustments required.
(ii) It is difficult to use EVA for inter-firm and inter-divisional comparisons because it is not a ratio measure.
(iii) Economic depreciation is difficult to estimate and conflicts with generally accepted accounting principles.
Note: Other relevant discussion would be acceptable.

4 In addition to the application form. and interview, references provide further confidential information about the

prospective employee.

Required:

(a) Define the purpose of a reference. (3 marks)

正确答案：
4 Overview:
References are used by most employers as a key part of their selection process, but mainly to verify facts about the candidate rather
than as an aid to decision making. The reference check is usually the last stage in the selection process and referees should be
contacted only after permission has been given by the applicant. Good referees are almost certain to know more about the
applicant than the selector and it would be foolish not to seek their advice or treat the reference check as a mere formality.
Part (a)
References provide further confidential information about the prospective employee. This may be of varying value, as the reliability
of all but the most factual information must be in question.
The purpose of a reference is to obtain straightforward factual information confirming the nature of the applicant’s previous job(s),
the period of employment, current pay and the circumstances for wishing to leave the present employment and to seek opinions
about the applicant’s personality and other attributes. However, allowance must be made for prejudice and charity.

(b) Compare and contrast Gray, Owen and Adams’s ‘pristine capitalist’ position with the ‘social contractarian’

position. Explain how these positions would affect responses to stakeholder concerns in the new stadium

project. (8 marks)

正确答案：

11 Which of the following statements are correct?

1 A company might make a rights issue if it wished to raise more equity capital.

2 A rights issue might increase the share premium account whereas a bonus issue is likely to reduce it.

3 A bonus issue will reduce the gearing (leverage) ratio of a company.

4 A rights issue will always increase the number of shareholders in a company whereas a bonus issue will not.

A 1 and 2

B 1 and 3

C 2 and 3

D 2 and 4

正确答案：A

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