快看！关于ACCA原版学习教材购买为哪些地点信息？赶紧看下！

发布时间：2020-05-15


要想全面做好ACCA考前准备，教材购买可是当之无愧的，那么关于ACCA原版学习教材购买为哪些地点信息呢？接下来我们一起了解下吧！ 

关于ACCA学习资料有英国Kaplan Publishing Foulkslynch和BPP两大教育集团出版的两个版本。

两大教育集团均按照ACCA的考试大纲组织专家进行会写，对于学员学习、考试同样有效。目前在北京、上海和广州三个城市。

两大教育集团出版的两个版本的学习资料均有销售，其中BPP版本除了有原装进口书外，还有国家审计署干部培训中心与BPP集团合作。在中国大陆印刷的书，价格相对较低。

以下为两个版本学习资料的价格及购书地点信息资料。

 ACCA是世界上大多数国家都承认的，只是由于地方保护主义，也就是保护本国的会计师，目前中国法律不承认ACCA 会员资格，即ACCA 会员不能替代中注协会员签署中国企业的审计报告。

那么什么时候才能考完ACCA？

以ACCA近年的考试通过率来看，如果在没有免考的情况下，从F1-P阶段完成考试的时间大致是2年-3年的时间。当然，如果有相应的免考机会，比如拥有CPA、MPAcc等证书的话就可以免除一部分科目的考试。这样的话就能大大缩短时间，还能快速通过考试。

现如今，也会有基础知识薄弱，甚至是其他非财会专业的学员报考ACCA，这样的小伙伴一般会更焦虑和不安，但是大家要知道，ACCA的课程的学习是一个循序渐进的过程，重要的是坚持与积累，所以说零基础学习也并不会比拥有一定财会专业知识的人需要更多的学习时间。所以在这里建议基础比较差的小伙伴们可以从大一就开始学习ACCA，如此一来，基本就可以在大学毕业之前完成ACCA全科考试。毕业后再积累一定工作经验的话，就可以马上拿到了ACCA证书了，为你之后的升值加薪或是跳槽提供重要的资本。

如果你是比较爱拼搏的人，建议你在学校时候多学一些，虽然会比较辛苦，但是如果工作以后想要挤出时间考证则更加困难。而且，随着ACCA在国内的越来越普及，ACCA官方给中国的学员开放了很多免考的机会，审计专业也在ACCA免考福利的范围内。

好了，今日此篇文章内容分享到这里就结束了，对于大二的考生是不是有想要报考ACCA呢？有想法的话就要赶紧行动起来吧，在这里希望各位考生可以学业有成，考试顺利通过。


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。

(c) Discuss the ethical responsibility of the company accountant in ensuring that manipulation of the statement

of cash flows, such as that suggested by the directors, does not occur. (5 marks)

Note: requirements (b) and (c) include 2 professional marks in total for the quality of the discussion.

正确答案：
(c) Companies can give the impression that they are generating more cash than they are, by manipulating cash flow. The way
in which acquisitions, loans and, as in this case, the sale of assets, is shown in the statement of cash flows, can change the
nature of operating cash flow and hence the impression given by the financial statements. The classification of cash flows
can give useful information to users and operating cash flow is a key figure. The role of ethics in the training and professional
lives of accountants is extremely important. Decision-makers expect the financial statements to be true and fair and fairly
represent the underlying transactions.
There is a fine line between deliberate misrepresentation and acceptable presentation of information. Pressures on
management can result in the misrepresentation of information. Financial statements must comply with International
Financial Reporting Standards (IFRS), the Framework and local legislation. Transparency, and full and accurate disclosure is
important if the financial statements are not to be misleading. Accountants must possess a high degree of professional
integrity and the profession’s reputation depends upon it. Ethics describe a set of moral principles taken as a reference point.
These principles are outside the technical and practical application of accounting and require judgement in their application.
Professional accountancy bodies set out ethical guidelines within which their members operate covering standards of
behaviour, and acceptable practice. These regulations are supported by a number of codes, for example, on corporate
governance which assist accountants in making ethical decisions. The accountant in Warrburt has a responsibility not to mask
the true nature of the statement of cash flow. Showing the sale of assets as an operating cash flow would be misleading if
the nature of the transaction was masked. Users of financial statements would not expect its inclusion in this heading and
could be misled. The potential misrepresentation is unacceptable. The accountant should try and persuade the directors to
follow acceptable accounting principles and comply with accounting standards. There are implications for the truth and
fairness of the financial statements and the accountant should consider his position if the directors insist on the adjustments
by pointing the inaccuracies out to the auditors.

6 Assume today’s date is 16 April 2005.

Henry, aged 48, is the managing director of Happy Home Ltd, an unquoted UK company specialising in interior

design. He is wealthy in his own right and is married to Helen, who is 45 years old. They have two children – Stephen,

who is 19, and Sally who is 17.

As part of his salary, Henry was given 3,000 shares in Happy Home Ltd with an option to acquire a further 10,000

shares. The options were granted on 15 July 2003, shortly after the company started trading, and were not part of

an approved share option scheme. The free shares were given to Henry on the same day.

The exercise price of the share options was set at the then market value of ￡1·00 per share. The options are not

capable of being exercised after 10 years from the date of grant. The company has been successful, and the current

value of the shares is now ￡14·00 per share. Another shareholder has offered to buy the shares at their market value,

so Henry exercised his share options on 14 April 2005 and will sell the shares next week, on 20 April 2005.

With the company growing in size, Henry wishes to recruit high quality staff, but the company lacks the funds to pay

them in cash. Henry believes that giving new employees the chance to buy shares in the company would help recruit

staff, as they could share in the growth in value of Happy Home Ltd. Henry has heard that there is a particular share

scheme that is suitable for small, fast growing companies. He would like to obtain further information on how such

a scheme would work.

Henry has accumulated substantial assets over the years. The family house is owned jointly with Helen, and is worth

￡650,000. Henry has a ￡250,000 mortgage on the house. In addition, Henry has liquid assets worth ￡340,000

and Helen has shares in quoted companies currently worth ￡125,000. Henry has no forms of insurance, and believes

he should make sure that his wealth and family are protected. He is keen to find out what options he should be

considering.

Required:

(a) (i) State how the gift of the 3,000 shares in Happy Home Ltd was taxed. (1 mark)

正确答案：
(a) (i) Gift of shares
Shares, which are given free or sold at less than market value, are charged to income tax on the difference between the
market value and the amount paid (if any) for the shares. Henry was given 3,000 shares with a market value of ￡1 at
the time of gift, so he was assessed to income tax on ￡3,000, in the tax year 2003/04.

(c) Prepare brief notes for the proposed meeting with Charles and Jane. Clearly identify the further information

you would need in order to advise them more fully and suggest appropriate personal financial planning

protection products, in respect of both death and serious illness. (9 marks)

You should assume that the income tax rates and allowances for the tax year 2005/06 and the corporation tax

rates for the financial year 2005 apply throughout this question.

正确答案：

 

When considering the shortfall
– The family’s expenditure is likely to increase as the children get older, particularly if there is a need for school fees.
– There will be a need for some cash immediately to pay for the cost of the funeral.
– It is assumed that the whole of Jane’s estate has been left to Charles such that there will be no inheritance tax on her
death.
– The shortfall may be reduced by:
(i) State benefits and tax credits.
(ii) Expenditure on non-essential items, e.g. holidays and entertainment included in the annual expenditure of
￡45,500.
(iii) The income generated by Charles if he were to return to work.
– The shortfall may be increased by additional child-care costs due to Charles being a single parent, particularly if he
returns to work full-time.
Further information required
– The level of state benefits and tax credits available to Charles.
– The current level of expenditure on non-essential items.
– The costs of child-care if Charles were to return to work.
– Details of any wills made by Charles or Jane.
– Whether Charles’ investment properties could be sold and the proceeds invested in assets with a higher annual return.
– Whether there is any value in Speak Write Ltd independent of Jane, such that the company could be sold after Jane’s
death.
Other related issues
– The couple should consider making provision for their retirement via pension contributions or some other form. of long
term investment plan.
– The couple should recognise that there would be significant financial problems if Jane were to become seriously ill. In
addition to the family’s income falling as set out above, its expenditure would probably increase.
Protection products
– Term life assurance
A qualifying life policy would pay out a tax-free lump sum on Jane’s death.
– Permanent health insurance
Would provide a regular income if Jane were unable to work due to illness.
– Critical illness insurance
Would provide a capital sum in the event of Jane being diagnosed with an insured illness.

(e) Job instruction. (3 marks)

正确答案：
(e) Job instruction is a one to one method of training through which the trainee is shown how to fulfill a task and then allowed to get on with that task. It is a systematic approach to training involving immediate supervision and by allowing the trainee to complete the task is a cost effective way of training.

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