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。

(ii) State the taxation implications of both equity and loan finance from the point of view of a company.

(3 marks)

正确答案：
(ii) A company needs to be aware of the following issues:
Equity
(1) Costs incurred in issuing share capital are not allowed as a trading deduction.
(2) Distributions to investors are not allowed as a trading deduction.
(3) The cost of making distributions to shareholders are disallowable.
(4) Where profits are taxed at an effective rate of less than 19%, any profits used to make a distribution to noncorporate
shareholders will themselves be taxed at the full 19% rate.
Loan finance/debt
(1) The incidental costs of obtaining/raising loan finance are broadly deductible as a trading expense.
(2) Capital costs of raising loan finance (for example, loans issued at a discount) are not deductible for tax purposes.
(3) Interest incurred on a loan to finance a business is deductible from trading income.

2 Your audit client, Prescott Co, is a national hotel group with substantial cash resources. Its accounting functions are

well managed and the group accounting policies are rigorously applied. The company’s financial year end is

31 December.

Prescott has been seeking to acquire a construction company for some time in order to bring in-house the building

and refurbishment of hotels and related leisure facilities (e.g. swimming pools, squash courts and restaurants).

Prescott’s management has recently identified Robson Construction Co as a potential target and has urgently requested

that you undertake a limited due diligence review lasting two days next week.

Further to their preliminary talks with Robson’s management, Prescott has provided you with the following brief on

Robson Construction Co:

The chief executive, managing director and finance director are all family members and major shareholders. The

company name has an established reputation for quality constructions.

Due to a recession in the building trade the company has been operating at its overdraft limit for the last 18

months and has been close to breaching debt covenants on several occasions.

Robson’s accounting policies are generally less prudent than those of Prescott (e.g. assets are depreciated over

longer estimated useful lives).

Contract revenue is recognised on the percentage of completion method, measured by reference to costs incurred

to date. Provisions are made for loss-making contracts.

The company’s management team includes a qualified and experienced quantity surveyor. His main

responsibilities include:

(1) supervising quarterly physical counts at major construction sites;

(2) comparing costs to date against quarterly rolling budgets; and

(3) determining profits and losses by contract at each financial year end.

Although much of the labour is provided under subcontracts all construction work is supervised by full-time site

managers.

In August 2005, Robson received a claim that a site on which it built a housing development in 2002 was not

properly drained and is now subsiding. Residents are demanding rectification and claiming damages. Robson

has referred the matter to its lawyers and denied all liability, as the site preparation was subcontracted to Sarwar

Services Co. No provisions have been made in respect of the claims, nor has any disclosure been made.

The auditor’s report on Robson’s financial statements for the year to 30 June 2005 was signed, without

modification, in March 2006.

Required:

(a) Identify and explain the specific matters to be clarified in the terms of engagement for this due diligence

review of Robson Construction Co. (6 marks)

正确答案：
2 PRESCOTT CO
(a) Terms of engagement – matters to be clarified
Tutorial note: This one-off assignment requires a separate letter of engagement. Note that, at this level, a standard list of
contents will earn few, if any, marks. Any ‘ideas list’ must be tailored to generate answer points specific to the due diligence
review of this target company.
■ Objective of the review: for example, to find and report facts relevant to Prescott’s decision whether to acquire Robson.
The terms should confirm whether Prescott’s interest is in acquiring the company (i.e. the share capital) or its trading
assets (say), as this will affect the nature and scope of the review.
Tutorial note: This is implied as Prescott ‘has been seeking to acquire ... to bring building … in-house’.
■ Prescott’s management will be solely responsible for any decision made (e.g. any offer price made to purchase Robson).
■ The nature and scope of the review and any standards/guidelines in accordance with which it will be conducted. That
investigation will consist of enquiry (e.g. of the directors and the quantity surveyor) and analytical procedures (e.g. on
budgeted information and prior period financial statements).
Tutorial note: This is not going to be a review of financial statements. The prior year financial statements have only
recently been audited and financial statements for the year end 30 June 2006 will not be available in time for the
review.
■ The level of assurance will be ‘negative’. That is, that the material subject to review is free of material misstatement. It
should be stated that an audit is not being performed and that an audit opinion will not be expressed.
■ The timeframe. for conducting the investigation (two days next week) and the deadline for reporting the findings.
■ The records, documentation and other information to which access will be unrestricted. This will be the subject of
agreement between Prescott and Robson.
■ A responsibility/liability disclaimer that the engagement cannot be relied upon to disclose errors, illegal acts or other
irregularities (e.g. fraudulent financial reporting or misappropriations of Robson’s assets).
Tutorial note: Third party reliance on the report seems unlikely as Prescott has ‘substantial cash resources’ and may not
need to obtain loan finance.

(c) Assess the advantages and disadvantages to Datum Paper Products taking the greenfield option as opposed

to the acquisition of Papier Presse. (15 marks)

正确答案：
(c) From the information given in the scenario, DPP will face significant problems if it chooses to develop a greenfield site. The
bureaucratic planning procedures adopted by the host government can add considerable time to get an efficient plant up and
running. In some ways, such governments are in a dilemma, anxious to secure foreign direct investment, but at the same
time protect inefficient domestic manufacturers. Certainly, DPP in its own risk assessment would need to take political risk
into account. In assessing the risks of a greenfield site, Ken could use Porter’s ‘diamond’ to good effect. Factor conditions
might be seen as quite favourable, with an educated, trained, albeit low productivity, labour force. However, the lack of
demanding tough global customers, a weak and inefficient domestic industry to supply the new venture and competitors who
have been highly protected mean that DPP will have to battle to create a supportive and sustaining environment. Financial
exposure may be increased through currency risk.
Clearly, the fresh start will allow integrated information systems to be developed and the latest technology to be used.
However, the new capacity will have a significant impact on DPP’s existing plants. The extent to which expatriate
management is used is clearly an issue. The host government is likely to require some commitment to the training of local
management and the degree of autonomy given to the new plant may well be an issue. Cultural issues and sensitivities will
be significant – often shop floor workers and managers will be used to high levels of absenteeism being tolerated in
government owned and controlled firms. Also the issue of involvement and participation could be an issue – there may be a
marked reluctance on the shop floor to contribute ideas towards raising productivity and quality. DPP is part of a group that
has experience of operating abroad and there is a real need to access information on key problems in greenfield operations.
In many ways the move to a greenfield site links the macro environmental analysis generated by a SLEPT or PEST to five
forces industry analysis with its focus on customers, competitors and suppliers. Certainly, creating an integrated value chain
with DPP’s existing business will be a real challenge to the management. It also adds capacity to a European industry where
there is already a problem. Choosing between the two options to achieve the strategic goal of a lower cost base can be doneusing the tests of suitability, acceptability and feasibility. The decision will not be an easy one.

(iii) the warranty provision. (3 marks)

正确答案：
(iii) Warranty provision
■ Agree the principal assumptions in management’s estimate of liabilities under warranties to the terms of warranty
as set out in contracts for sale of vehicle. For example:
– the period for which warranties are given;
– whether for parts replacement only or parts and labour;
– exclusion clauses, perhaps for vehicles sold into a particular market, or used in a specified industry (e.g. filmmaking).
■ Agree the reasonableness of management’s assumptions in the calculation of the provision. For example, the
proportion of vehicles for which claims are made within three months, three to six months, six to nine months, etc.
■ Substantiate the economic reality of the basis of management’s calculations. For example:
– agree the number of vehicles sold each month to a summary sales report;
– agree the calculation of average cost of a repair under warranty to job records;
– test costs of repair on a sample basis (e.g. parts replaced to price lists and labour charges to hours worked
(per job records) and charge-out rates).
■ Consider the reasonableness of management’s estimate by comparing:
– the actual cost of after-date repairs (say for three months) against the appropriate proportion of the provision
made;
– current year provision per vehicle sold against prior provision per vehicle sold.
■ Assess management’s ability to make reliable estimates in this area by comparing last year’s provision with the
actual repairs under warranty costs incurred during the year in respect of sales made in previous years.
Tutorial note: The basis of management’s estimate may tend to overstate or understate the provision required
and should be revised accordingly.
■ Agree the extent to which the provision takes account of (has been reduced by) any recourse to suppliers (e.g. in
respect of faulty parts). For example:
– by reviewing terms of purchases from major suppliers;
– by examining records of replacement parts received free of charge.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签