ACCA机考考试必备的Excel公式为大家分享，速来看看！

发布时间：2020-02-20

ACCA正在全球全面实施机考考试，随着时间的推移，中国区P阶段考试也即将在2021年3月开始实施机考。区别于传统纸质考试，机考过程更要求学生学会利用Word，Excel等办公软件完成写作、案例分析、计算、沟通等题目要求。下面，就给大家介绍一下在科目机考中常见到的Excel公式。

1.求和

=SUM（number 1，number 2，…）

2.减项

=number 1-number 2

3.乘法

=number 1*number 2

4.除法

=number 1/number 2

分为两类：

①直接乘除

②带入数据乘除

5.平均数

=AVERAGE（number 1，number 2，…）

6.平均增长率，有两种方法

方法1

=POWER（b/a，1/n）-1

方法2

=（b/a）^（1/n）-1

7.复利求终值（通胀，增长等）

=Number*（1+r%）^n

8.折现

=Number/（1+r%）^n

9.NPV

=NPV（rate，number 1，number 2…）

10.年金折现

=PV（rate，nper，pmt，fv，type）

其中：

参数rate为各期利率；

参数nper为投资期（或付款期）数；

参数pmt为各期支付的金额。省略pmt参数就不能省略fv参数；

fv参数为未来值，省略fv参数即假设其值为0，也就是一笔贷款的未来值为零，此时不能省略pmt参数；

type参数值为1或0，用以指定付款时间是在期初还是在期末，如果省略type则假设值为0，即默认付款时间在期末。

有以下分类

10.1普通复利年金

=PV（rate，nper，pmt，fv，type）

10.2先付年金

=PV（rate，nper，pmt，fv，type）

11.IRR

=IRR（number 1，number 2，…）

常用操作

1.设置单元格格式

2.设置数字格式

3.从working中选数值

接下来，一起看看如何申请成为会员的内容吧。

(1)ACCA每年2月份和8月份会分别公布上一年12月份和本年6月份的考试成绩。每一个通过ACCA全部考试的学员随后会收到ACCA英国总部颁发的ACCA准会员证书，以确认学员成功通过所有考试。(一般收到时间是3月初和9月初);

(2)符合条件的准会员可以填写《ACCA会员申请表》。《ACCA会员申请表》可以直接登陆ACCA网站下载。对于暂时未满足会员的必要条件的准会员，可以在条件满足的任何时间向ACCA递交ACCA会员申请表;

(3)ACCA总部将对会员申请材料进行审核，完全符合条件者将被批准成为ACCA会员，并会收到ACCA英国总部颁发的ACCA会员证书。一般这个过程需要两个月的时间;

(4)成为会员约五年后，经申请和资格审查，可以成为资深会员(FCCA)。

希望本篇文章能够帮助到大家，如果大家还遇到其他不能解决的问题，可以反馈给51题库考试学习网，我们会尽快帮您解决。

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) Identify the most appropriate approved share option scheme for Happy Home Ltd. Outline the scheme

requirements and the tax benefits of using it compared to the current unapproved scheme. (6 marks)

正确答案：
(b) Share option scheme
The scheme that is best suited to Happy Home Limited is the enterprise management incentive (EMI) scheme. This share
option scheme is aimed at small fast growing companies, and because the potential risks are considered to be higher, the
available rewards are greater.
To qualify, the company must be a trading company, carrying out a qualifying trade in the United Kingdom, with gross assets
no more than ￡30m. The company must not be under the control of another company.
A qualifying company can grant each employee unexercised options over shares worth up to ￡100,000 per employee subject
to a total overall limit of unexercised options of ￡3 million. The options must be granted for commercial reasons to recruit and
retain the employee(s).
A qualifying employee is one who works on average 25 hours per week or 75% of their working time and who does not
(together with his/her associates) have a material interest in the company.
No income tax or national insurance is charged on either the grant or the exercise of the option provided that the option is
exercised not more than 10 years from the date of the grant and the amount paid is not less than the market value of the
shares at the time the option was granted.
On the sale of the shares, capital gains tax will apply, but business asset taper relief is available. Also in this case, the taper
relief starts from the date the option is granted and not from the date of exercise, as is the case with other option schemes.

(b) A summary of the information needed to satisfy our obligations under the money laundering legislation and

any action that should be taken before agreeing to become tax advisers to the Saturn Ltd group. (5 marks)

正确答案：
(b) Before agreeing to become tax advisers to the Saturn Ltd group
Information needed:
– Proof of incorporation and primary business address and registered office.
– The structure, directors and shareholders of the company.
– The identities of those persons instructing the firm on behalf of the company and those persons that are authorised to
do so.
Action to take:
– Consider whether becoming tax advisers to the Saturn Ltd group would create any threats to compliance with the
fundamental principles of professional ethics, for example integrity and professional competence. Where such threats
exist, we should not accept the appointment unless the threats can be reduced to an acceptable level via the
implementation of safeguards.
– Contact the existing tax adviser in order to ensure that there has been no action by the Saturn Ltd group that would, on
ethical grounds, preclude us from accepting appointment.

(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to

be a superior basis for the management incentive plan operated by NCL plc.

(N.B. No illustrative calculations should be incorporated into your explanation). (4 marks)

正确答案：
(b) The use of residual income as a basis for the management incentive plan operated by NCL plc would have the following
advantages:
Divisional management would be more willing to accept a project with a positive residual income and this would contribute
to the improved performance of NCL plc. Also, the disincentive to accept a project with a positive residual income but a return
on investment regarded by divisional management as not being in their best interests would be removed, because divisional
management would be rewarded.
The use of annuity depreciation may improve performance appraisal by removing the effect of straight-line depreciation which
tends to distort project returns especially in the early years of a project’s life when invested capital remains relatively high due
to the constant depreciation charge. The residual income approach using annuity depreciation will only match the NPV if the
annual cashflows of a project are constant. Hence the method when applied to the North or South projects would produce
an NPV which does not exactly match that previously calculated. By way of contrast it is forecast that the East project will
have constant cashflows and in this instance the NPV and residual income based approach when discounted, will produce
the same result.

2 David Gould set up his accounting firm, providing accounting services to small businesses, in 2001. Within three

years his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gained

through word of mouth. David recognised that these small or micro businesses, typically employing ten or fewer

people, were receiving less than satisfactory service from their current accountants. These accounting firms typically

had between five and ten partners and operated regionally and not nationally. Evidence of poor service included

limited access to their particular accountant, poor response time to clients’ enquiries and failure to identify

opportunities to save clients money. In addition bad advice, lack of interest in business development opportunities for

the client and poor internal communication between the partners and their staff contributed to client dissatisfaction.

David has deliberately kept the costs of the business down by employing three part-time accountants and relying on

his wife to run the office.

David had recently met Ian King who ran a similar sized accounting firm. The personal chemistry between the two

and complementary skills led to a partnership being proposed. Gould and King Associates, subject to securing the

necessary funding, is to be launched in September 2006. David is to focus on the business development side of the

partnership and Ian on the core services provided. Indicative of their creative thinking is David’s conviction that

accounting services are promoted very inadequately with little attempt to communicate with clients using the Internet.

He is also convinced that there are real opportunities for the partnership to move into new areas such as providing

accountancy services for property developers, both at home and abroad. Ian feels that the partnership should set up

its own subsidiary in India, enjoying the benefits of much cheaper accountancy staff and avoiding the costs and

complications of outsourcing their core accounting services. Ian sees fee income growing to ￡2 million in five years’

time.

David has been asked by his bank to provide it with a business plan setting out how the partnership intends to grow

and develop.

Required:

(a) Write a short report for David giving the key features that you consider to be important and that you would

expect to see in the business plan for the Gould and King partnership that David has to present to his bank.

(12 marks)

正确答案：
(a) To: David Gould
From:
Writing a business plan is a critical stage in moving an idea for a business into a reality. The reality includes presenting a
convincing case to potential financers of the business, be they banks or venture capitalists. The key ingredients include clearly
saying what you plan to do and why people should want to buy your particular service. Experts warn of starting with a detailed
cash flow and then working backwards to make the numbers fit. You should regard the business plan as a management tool
and not simply a sales document. Again, the advice is to make credible and achievable projections; it is better to exceed low
targets than fail to achieve over-ambitious ones. Many business plans are based on deeply flawed research. Key to your
business success will be the size of your target market. There is much evidence to suggest that it is the make-up of the team
presenting the plan and their commitment rather than the business idea itself that will determine whether the necessary
financial support is made.
Clearly, you need to say how much money you require and why. Again the advice is not to be afraid to ask for large amounts
if your business requires it. Linked to how much you want is a clear statement of the return the investor or lender will get –
how much of the equity are you willing to give or what security can you offer the lender? Figure are important and you need
projected cash flows, profit and loss accounts and balance sheets for at least three years ahead. Potential investors and/or
lenders are likely to be impressed by a plan which clearly indicates where the major risks are to be found and the strategies
available to handle such risks.
There needs to be a clear statement of the major steps and milestones on the way to achieving your goals. Where are you
now, where do you intend to be and how are you going to get there. One expert argues there are three elements of the plan
itself – an executive summary pulling together the key points in your proposal, secondly the plan itself and finally an ‘elevator
pitch’, a one paragraph description that explains the business in the time it takes to go up in a lift.
In summary, your business plan should contain an executive summary as explained above, the objectives of the business,
including key financial targets and the philosophy of the business, the target market and relevant forecasts, the range of
products/services, the marketing strategy linked to the target markets, resource availability, people and organisation involved,
performance measurement to measure progress towards stated objectives and a summary of financial information.
One final point is to remember that no business plan ever was carried out exactly! In many ways it is the quality of the thinking
the plan includes and the actual process through which it is developed that will determine success.
Yours,

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