ACCA证书注册及领取知识！

发布时间：2019-07-20

2019年6月ACCA考试已经结束，很多小伙伴已经开始准备9月份的考试了，但是尽管已经考过ACCA一个科目或者几个科目很多小伙伴对于ACCA的证书注册地信息仍不了解，ACCA在哪注册？ACCA注册后究竟有什么用？ACCA可以领取哪些证书？这些知识点相信很多小伙伴都不是太了解吧，为此小编特地整理了如下内容。

一、ACCA注册简介

ACCA是"英国特许公认会计师公会(The Association of Chartered Certified Accountants)的简称，是世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。ACCA会员资格得到欧盟立法以及许多国家公司法的承认。

英国特许公认会计师公会(The Association of Chartered Certified Accountants)简称ACCA，成立于1904年，是世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。ACCA总部设在伦敦，在美国洛杉矶、加拿大多伦多、澳大利亚悉尼建有分会，在世界上70多个城市均设有办事处。

ACCA为全世界有志投身于财务、会计以及管理领域的专才提供首选的资格认证，一贯坚持最高的标准，提高财会人员的专业素质，职业操守以及监管能力，并秉承为公众利益服务的原则。

在英国，英国立法许可ACCA会员从事审计、投资顾问和破产执行的工作。ACCA会员资格得到欧盟立法以及许多国家公司法的承认。ACCA在欧洲会计专家协会(FEE)、亚太会计师联合会(CAPA)和加勒比特许会计师协会(ICAC)等会计组织中起着非常重要的作用。在国际上，ACCA是国际会计准则理事会(IASB)的创始成员，也是国际会计师联合会(IFAC)的成员。

二、ACCA证书

其实，每个阶段完成后，ACCA官方协会都会颁发相应的证书鼓励ACCA考试小伙伴继续考下去，同时这些证书都可以帮助你找实习找工作、升职加薪、申请国外留学等等

商业会计证书

当学员完成Knowledge部分——Accounting in Business, Management Accounting, Financial Accounting这三门考试，并且通过基础阶段道德测试，即可获得商业会计证书。如已免试，无法获得此证书。

高级商业会计证书

当学员完成Skill部分——LW, PM, TX, FR, AA, FM六门考试，并且完成道德测试模块，即可获得高级商业会计证书。如全部免试将无法获得此证书。

牛津布鲁克斯大学学士学位

考完ACCA前9门可申请英国牛津布鲁克斯大学应用会计学学士学位，想要申请学位需要提前提交英语成绩证明，并且写一篇英文论文，通过后即可获得此学位。

牛津布鲁克斯大学硕士学位

13门全部通过以后将有机会申请牛津布鲁克斯大学MBA硕士学位，需要去英国学习答辩，论文答辩通过即可获得硕士学位。

ACCA会员证书

通过13门考试，即可获得ACCA准会员证书。累计三年工作经验，即可申请转为正式ACCA member。

综上所述就是关于ACCA注册信息以及证书领取的全部内容希望对于各位正在备考的小伙伴们有帮助，小编将持续更新ACCA相关资讯。

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。

4 David Silvester is the founder and owner of a recently formed gift packaging company, Gift Designs Ltd. David has

spotted an opportunity for a new type of gift packaging. This uses a new process to make waterproof cardboard and

then shapes and cuts the card in such a way to produce a container or vase for holding cut flowers. The containers

can be stored flat and in bulk and then simply squeezed to create the flowerpot into which flowers and water are then

put. The potential market for the product is huge. In the UK hospitals alone there are 200,000 bunches of flowers

bought each year for patients. David’s innovative product does away with the need for hospitals to provide and store

glass vases. The paper vases are simple, safe and hygienic. He has also identified two other potential markets; firstly,

the market for fresh flowers supplied by florists and secondly, the corporate gift market where clients such as car

dealers present a new owner with an expensive bunch of flowers when the customer takes delivery of a new car. The

vase can be printed using a customer’s design and logo and creates an opportunity for real differentiation and impact

at sales conferences and other high profile PR events.

David anticipates a rapid growth in Gift Designs as its products become known and appreciated. The key question is

how quickly the company should grow and the types of funding needed to support its growth and development. The

initial financial demands of the business have been quite modest but David has estimated that the business needs

￡500K to support its development over the next two years and is uncertain as to the types of funding best suited to

a new business as it looks to grow rapidly. He understands that business risk and financial risk is not the same thing

and is looking for advice on how he should organise the funding of the business. He is also aware of the need to avoid

reliance on friends and family for funding and to broaden the financial support for the business. Clearly the funding

required would also be affected by the activities David decides to carry out himself and those activities better provided

by external suppliers.

Required:

(a) Provide David with a short report on the key issues he should take into account when developing a strategy

for funding Gift Designs’ growth and development. (10 marks)

正确答案：

(a) To: David Silvester
From:
Funding strategy for Gift Designs Ltd
Clearly, you have identified a real business opportunity and face both business and financial risks in turning the opportunity
into reality. One possible model you can use is that of the product life cycle which as a one-product firm is effectively the life
cycle for the company. Linking business risk to financial risk is important – in the early stages of the business the business
risk is high and the high death rate amongst new start-ups is well publicised and, consequently, there is a need to go for low
financial risk. Funding the business is essentially deciding the balance between debt and equity finance, and equity offers the
low risk that you should be looking for. As the firm grows and develops so the balance between debt and equity will change.
A new business venture like this could in Boston Box terms be seen as a problem child with a non-existent market share but
high growth potential. The business risks are very high and consequently the financial risks taken should be very low and
avoid taking on large amounts of debt with a commitment to service the debt.
You need to take advantage of investors who are willing to accept the risks associated with a business start-up – venture
capitalists and business angels accept the risks associated with putting equity capital in but may expect a significant share
in the ownership of the business. This they will seek to realise once the business is successfully established. As the business
moves into growth and then maturity so the business risks will reduce and access to debt finance becomes feasible and cost
effective. In maturity the business should be able to generate significant retained earnings to finance further development.

Dividend policy will also be affected by the stage in the life cycle that the business has reached.
Yours,

The following information is relevant for questions 9 and 10

A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,

and a suspense account appeared in the company’s draft balance sheet.

Subsequent checking revealed the following errors:

(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.

Depreciation at the rate of 10% per year ($480) had been charged.

(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in the

company’s records.

(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personal

cheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entry

for the transaction. (The company does not maintain a payables ledger control account).

(4) The payments side of the cash book had been understated by $10,000.

9 Which of the above items would require an entry to the suspense account in correcting them?

A All four items

B 3 and 4 only

C 2 and 3 only

D 1, 2 and 4 only

正确答案：B

(d) Discuss the professional accountant’s liability for reporting on prospective financial information and the

measures that the professional accountant might take to reduce that liability. (6 marks)

正确答案：
(d) Professional accountant’s liability
Liability for reporting on PFI
Independent accountants may be required to report on PFI for many reasons (e.g. to help secure a bank loan). Such forecasts
and projections are inherently unreliable. If the forecast or projection does not materialise, and the client or lenders (or
investors) consequently sustain financial loss, the accountant may face lawsuits claiming financial loss.
Courts in different jurisdictions use various criteria to define the group of persons to whom independent accountants may be
held liable for providing a report on an inaccurate forecast or projection. The most common of these are that an accountant
is liable to persons with whom there is proximity:
(i) only (i.e. the client who engaged the independent accountant);
(ii) or whose relationship with the accountant sufficiently approaches privity;
(iii) and to persons or members of a limited group of persons for whose benefit and guidance the accountant supplied the
information or knew that the recipient of the information intended to supply it;
(iv) and to persons who reasonably can be foreseen to rely on the information.
Measures to reduce liability
As significant assumptions will be essential to a reader’s understanding of a financial forecast, the independent accountant
should ensure that they are adequately disclosed and clearly stated to be the management’s responsibility. Hypothetical
assumptions should be clearly distinguished from best estimates.
The introduction to any forecast (and/or report thereon) should include a caveat that the prospective results may not be
attained. Specific and extensive warnings (‘the actual results … will vary’) and disclaimers (‘we do not express an opinion’)
may be effective in protecting an independent accountant sued for inaccuracies in forecasts or projections that they have
reported on.
Any report to a third party should state:
■ for whom it is prepared, who is entitled to rely on it (if anyone) and for what purpose;
■ that the engagement was undertaken in accordance with the engagement terms;
■ the work performed and the findings.
An independent accountant’s report should avoid inappropriate and open-ended wording, for example, ‘we certify …’ and ‘we
obtained all the explanations we considered necessary’.
Engagement terms to report on PFI should include an appropriate liability cap that is reasonable given the specific
circumstances of the engagement.
The independent accountant may be able to obtain indemnity from a client in respect of claims from third parties. Such ‘hold
harmless’ clauses obligate the client to indemnify the independent accountant from third party claims.

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