学习ACCA，带你打开财会世界的大门！

发布时间：2021-10-20

对于很多非财会专业的ACCA初学者来说，可能对一些基础知识还不是太了解，51题库考试学习网就在这里整理了一些财会方面的基础知识，帮助大家了解财会世界!

如何才能成为一名ACCA会员?想成为一名ACCA准会员需要通过十四门课程，包括基础的F系列和专业阶段的P系列。ACCA考试的知识体系涵盖较为广泛，不仅包括会计、审计等专业技能，还包括财务管理、商业分析等管理技能，可以说将技能和管理进行了有利的结合。

会计

会计是通过一系列的确认、计量、记录以及报告程序为管理部门、投资者、债权人和其他各方面提供有关企业财务状况，经营成果及现金流量的重要信息，是有关各方用于进行经济决策和宏观经济管理的重要依据，同时也是考核企业领导人经济责任的履行情况，加强经营管理，提高经济效益的重要保证。会计逐渐由简单的计量与记录行为发展成以货币为单位综合的核算和监督经济活动过程的一项经济管理工作。

税法

法律也是做为财会人的必备知识，ACCA中的法律包括公司法、商法和税法。税法即为税收法律制度，是调整税收关系的法律规范的总称，是国家法律的重要组成部分。税法是以宪法为依据，调整国家与社会成员在征纳税上的权利与义务关系，是维护社会经济秩序和税收秩序，保障国家利益和纳税人合法权益的一种法律规范，也是国家税务机关及一切纳税单位和个人依法征税的行为规则。

审计

指由专设机关依照相关法律对国家各级政府和金融机构 、企业事业组织的重大项目和财务收支进行事前和事后的审查。 审计是一项具有独立性的经济监督活动。这一表述既符合审计产生的目的，也符合我国宪法关于建立国家审计机关 ，实行审计监督制度的规定精神。审计包括政府审计、民间审计和内部审计。

财务管理

财务管理，是指在一定的整体目标下，关于资产的购置(投资)，资本的融通(筹资)以及经营中现金流量(营运资金)，包括利润分配的管理。财务管理是企业管理其中一个组成部分，主要是根据财经法规制度，按照财务管理的原则，组织企业财务活动，处理财务相关的一项经济管理工作。简单来说，财务管理就是组织企业财务活动，处理财务关系的一项经济管理工作。

商业计划

商业计划是指在战略导向下通过一定的商业模式实现阶段性战略目标的一切计划和行动方案。商业计划是一种可以明确表述企业有能力提供一定数量的产品和服务来获得满意的利润 ，且得到有关方面支持，为企业管理提供分析基础及信息交流依据，指导并监测企业管理行为以提高企业经营效率的文件。

以上几点，是作为财会人应该了解的基本知识，不管您是做出纳、审计还是管理工作，都需要熟练掌握。现在，是不是对财会界的面纱有一定了解了呢?更多详情，敬请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) Using the unit cost information available and your calculations in (a), prepare a financial analysis of the

decision strategy which TOC may implement with regard to the manufacture of each product. (6 marks)

正确答案：

 

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.

4 You are an audit manager in Nate & Co, a firm of Chartered Certified Accountants. You are reviewing three situations,

which were recently discussed at the monthly audit managers’ meeting:

(1) Nate & Co has recently been approached by a potential new audit client, Fisher Co. Your firm is keen to take the

appointment and is currently carrying out client acceptance procedures. Fisher Co was recently incorporated by

Marcellus Fisher, with its main trade being the retailing of wooden storage boxes.

(2) Nate & Co provides the audit service to CF Co, a national financial services organisation. Due to a number of

errors in the recording of cash deposits from new customers that have been discovered by CF Co’s internal audit

team, the directors of CF Co have requested that your firm carry out a review of the financial information

technology systems. It has come to your attention that while working on the audit planning of CF Co, Jin Sayed,

one of the juniors on the audit team, who is a recent information technology graduate, spent three hours

providing advice to the internal audit team about how to improve the system. As far as you know, this advice has

not been used by the internal audit team.

(3) LA Shots Co is a manufacturer of bottled drinks, and has been an audit client of Nate & Co for five years. Two

audit juniors attended the annual inventory count last Monday. They reported that Brenda Mangle, the new

production manager of LA Shots Co, wanted the inventory count and audit procedures performed as quickly as

possible. As an incentive she offered the two juniors ten free bottles of ‘Super Juice’ from the end of the

production line. Brenda also invited them to join the LA Shots Co office party, which commenced at the end of

the inventory count. The inventory count and audit procedures were completed within two hours (the previous

year’s procedures lasted a full day), and the juniors then spent four hours at the office party.

Required:

(a) Define ‘money laundering’ and state the procedures specific to money laundering that should be considered

before, and on the acceptance of, the audit appointment of Fisher Co. (5 marks)

正确答案：
4 NATE & CO
(a) – Money laundering is the process by which criminals attempt to conceal the true origin and ownership of the proceeds
of criminal activity, allowing them to maintain control over the proceeds, and ultimately providing a legitimate cover for
their sources of income. The objective of money laundering is to break the connection between the money, and the crime
that it resulted from.
– It is widely defined, to include possession of, or concealment of, the proceeds of any crime.
– Examples include proceeds of fraud, tax evasion and benefits of bribery and corruption.
Client procedures should include the following:
– Client identification:
? Establish the identity of the entity and its business activity e.g. by obtaining a certificate of incorporation
? If the client is an individual, obtain official documentation including a name and address, e.g. by looking at
photographic identification such as passports and driving licences
? Consider whether the commercial activity makes business sense (i.e. it is not just a ‘front’ for illegal activities)
? Obtain evidence of the company’s registered address e.g. by obtaining headed letter paper
? Establish the current list of principal shareholders and directors.
– Client understanding:
? Pre-engagement communication may be considered, to explain to Marcellus Fisher and the other directors the
nature and reason for client acceptance procedures.
? Best practice recommends that the engagement letter should also include a paragraph outlining the auditor’s
responsibilities in relation to money laundering.

(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.

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