我在国内报考的ACCA，能在国外考试吗？

发布时间：2021-04-23

我在国内报考的ACCA，能在国外考试吗？

最佳答案

国内报考的在国外也可以考的，没有规定学ACCA一定要出国，在国内也可以学习并报考ACCA，国内同样也设有ACCA考点，但考试时间、考试内容、考试形式等等均有ACCA官方来筹办。

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。

3 Susan Paullaos was recently appointed as a non-executive member of the internal audit committee of Gluck and

Goodman, a public listed company producing complex engineering products. Barney Chester, the executive finance

director who chairs the committee, has always viewed the purpose of internal audit as primarily financial in nature

and as long as financial controls are seen to be fully in place, he is less concerned with other aspects of internal

control. When Susan asked about operational controls in the production facility Barney said that these were not the

concern of the internal audit committee. This, he said, was because as long as the accounting systems and financial

controls were fully functional, all other systems may be assumed to be working correctly.

Susan, however, was concerned with the operational and quality controls in the production facility. She spoke to

production director Aaron Hardanger, and asked if he would be prepared to produce regular reports for the internal

audit committee on levels of specification compliance and other control issues. Mr Hardanger said that the internal

audit committee had always trusted him because his reputation as a manager was very good. He said that he had

never been asked to provide compliance evidence to the internal audit committee and saw no reason as to why he

should start doing so now.

At board level, the non-executive chairman, George Allejandra, said that he only instituted the internal audit committee

in the first place in order to be seen to be in compliance with the stock market’s requirement that Gluck and Goodman

should have one. He believed that internal audit committees didn’t add materially to the company. They were, he

believed, one of those ‘outrageous demands’ that regulatory authorities made without considering the consequences

in smaller companies nor the individual needs of different companies. He also complained about the need to have an

internal auditor. He said that Gluck and Goodman used to have a full time internal auditor but when he left a year

ago, he wasn’t replaced. The audit committee didn’t feel it needed an internal auditor because Barney Chester believed

that only financial control information was important and he could get that information from his management

accountant.

Susan asked Mr Allejandra if he recognised that the company was exposing itself to increased market risks by failing

to have an effective audit committee. Mr Allejandra said he didn’t know what a market risk was.

Required:

(a) Internal control and audit are considered to be important parts of sound corporate governance.

(i) Describe FIVE general objectives of internal control. (5 marks)

正确答案：
3 (a) (i) FIVE general objectives of internal control
An internal control system comprises the whole network of systems established in an organisation to provide reasonable
assurance that organisational objectives will be achieved.
Specifically, the general objectives of internal control are as follows:
To ensure the orderly and efficient conduct of business in respect of systems being in place and fully implemented.
Controls mean that business processes and transactions take place without disruption with less risk or disturbance and
this, in turn, adds value and creates shareholder value.
To safeguard the assets of the business. Assets include tangibles and intangibles, and controls are necessary to ensure
they are optimally utilised and protected from misuse, fraud, misappropriation or theft.
To prevent and detect fraud. Controls are necessary to show up any operational or financial disagreements that might
be the result of theft or fraud. This might include off-balance sheet financing or the use of unauthorised accounting
policies, inventory controls, use of company property and similar.
To ensure the completeness and accuracy of accounting records. Ensuring that all accounting transactions are fully and
accurately recorded, that assets and liabilities are correctly identified and valued, and that all costs and revenues can be
fully accounted for.
To ensure the timely preparation of financial information which applies to statutory reporting (of year end accounts, for
example) and also management accounts, if appropriate, for the facilitation of effective management decision-making.
[Tutorial note: candidates may address these general objectives using different wordings based on analyses of different
study manuals. Allow latitude]

(c) Outline the problems with references. (7 marks)

(15 marks)

正确答案：
Part (c)
There can be significant problems with references, these include the fact that most referees are well known to the applicant and
hesitate to say anything critical. However, the more skilful reference reader learns to look for what is conspicuous by omission
although there is always the risk that the writer merely forgot.
Often there are glowing tributes designed to aid the candidate on their way and some can be too ambiguous to be useful.
It is also important to note that references are poor predictors of future performance, are time consuming for the referee and the
subsequent reader. A particular problem is that employers who want to rid themselves of unsatisfactory employees could write an
enthusiastic reference, or at best one which leaves a lot unsaid.
However, care should be taken when providing references. Potentially, there can be legal consequences if a reference is misleading
or misrepresents the person for whom the reference is provided.
In addition, problems can arise when references are sought too early in the recruitment process and therefore breach confidentiality.

(ii) Describe the claim of each of the four identified stakeholders. (4 marks)

正确答案：
(ii) Stakeholder claims
Four external stakeholders in the case and their claims are as follows.
The client, i.e. the government of the East Asian country. This stakeholder wants the project completed to budget and
on time. It may also be concerned to minimise negative publicity in respect of the construction of the dam and the
possible negative environmental consequences.
Stop-the-dam, the vocal and well organised pressure group. This stakeholder wants the project stopped completely,
seemingly and slightly paradoxically, for environmental and social footprint reasons.
First Nation, the indigenous people group currently resident on the land behind the dam that would be flooded after its
construction. This stakeholder also wants the project stopped so they can continue to live on and farm the land.
The banks (identified as a single group). These seem happy to lend to the project and will want it to proceed so they
make a return on their loans commensurate with the risk of the loan. They do not want to be publicly identified as being
associated with the Giant Dam Project.
Shareholders. The shareholders have the right to have their investment in the company managed in such a way as to
maximise the value of their shareholding. The shareholders seek projects providing positive NPVs within the normal
constraints of sound risk management.
Tutorial note: only four stakeholders need to be identified. Marks will be given for up to four relevant stakeholders
only.

4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a television

company to make a film which will be broadcast on the television company’s network. The fee agreed for the

film was $5 million with a further $100,000 to be paid every time the film is shown on the television company’s

channels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million and

delivered to the television company on 1 April 2007. The television company paid the fee of $5 million on

30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it,

the costs of which would be deducted from any future payments to Router. The directors of Router wish to

recognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May

2007. (5 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.

正确答案：
(a) Under IAS18 ‘Revenue’, revenue on a service contract is recognised when the outcome of the transaction can be measured
reliably. For revenue arising from the rendering of services, provided that all of the following criteria are met, revenue should
be recognised by reference to the stage of completion of the transaction at the balance sheet date (the percentage-ofcompletion
method) (IAS18 para 20):
(a) the amount of revenue can be measured reliably;
(b) it is probable that the economic benefits will flow to the seller;
(c) the stage of completion at the balance sheet date can be measured reliably; and
(d) the costs incurred, or to be incurred, in respect of the transaction can be measured reliably.
When the above criteria are not met, revenue arising from the rendering of services should be recognised only to the extent
of the expenses recognised that are recoverable. Because the only revenue which can be measured reliably is the fee for
making the film ($5 million), this should therefore be recognised as revenue in the year to 31 May 2007 and matched against
the cost of the film of $4 million. Only when the television company shows the film should any further amounts of $100,000
be recognised as there is an outstanding ‘performance’ condition in the form. of the editing that needs to take place before the
television company will broadcast the film. The costs of the film should not be carried forward and matched against
anticipated future income unless they can be deemed to be an intangible asset under IAS 38 ‘Intangible Assets’. Additionally,
when assessing revenue to be recognised in future years, the costs of the editing and Router’s liability for these costs should
be assessed.

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