ACCA如何申请OBU学位需要英语证明吗？

发布时间：2019-12-27

相信大家都或多或少的听说过ACCA。那么什么是ACCA呢？由51题库考试学习网为您进行解答。ACCA是目前财经领域认可度最高的资格证书，也是世界上拥有学员和会员最多的，为此还被我国称之为“国际注册会计师”。你大家知道ACCA如何申请OBU学位需要英语证明吗？不知道的话就看看51题库考试学习网给大家带来的这篇文章吧！

申请条件

提交论文两个月之前通过ACCA基础九门课程，并完成道德模块测试的ACCA学员无需英语证明，但之前因为英语证明而丧失了OBU申请资格的ACCA学员、准会员、会员可重新获得资格提交论文申请学位。·2009年11月之后注册，由于未选择OBU项目而错失了OBU申请资格的ACCA学员、准会员、会员可重新获得资格提交论文申请学位。

提交的论文要求 

A.7500字Research Report;

B.2000字Skills and Learning Statement;

这两个部分要全部都通过才可以拿到学位，如哪个部分没过，下次只提交那个部分就好，每个学员共有3次提交机会，但每次都需缴纳评审费。学员需要找一名导师来辅导论文写作，并进行3次面谈通过共有A，B，或C三个分数，论文的分数和该学员ACCA前九门平均成绩综合起来可确定该生学位的级别。牛津布鲁克斯大学会计本科学位共有：First class, Upper second class, Lower second class, Third class等4个级别。决定这个RR是否通过的方面有：语言，沟通，分析是否深入，IT技术使用，参考资料使用及格式等方面。

OBU学位的获得方法 

远程进修OBU学位的项目叫做RAP项目，该项目由一篇7500字的论文、一篇2500字的分析报告，还有一个15分钟的PPT讲演组成。每年，OBU都有两个RAP提交期，分别是5月和11月。一旦截止，您就无法上传RAP。论文的评估分为A、B、C和F;

评估项目

自我评估项目分为Pass和Fail 当两者同时通过的时候，RAP即告通过，且RAP的成绩等级就是你RR的成绩等级。如果在一个提交期内，您无法同时通过这两项的话则被视为一次失败。而且一旦RAP成绩被界定，您就无法上传任何文档。当两者中任何一者出现F的时候，您的RAP就是F。只要您在10年的有效期内，如果这是首次的不通过，那么您还有两次败部复活的机会。但如果在三次机会中不幸均告失败的话，您将无法完成该学位。您可以提交三次一样主题的项目，或者是提交三个不同的项目 同时，提交的RAP论文必须是自己新写的，以前提交过给别的机构、杂志社、媒体的论文不能再用了，否则都视作作弊行为，ACCA协会对作弊者的处罚可是相当严重的，凡作弊者会被ACCA协会除名长达5年。

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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) Assuming that the cost of equity and cost of debt do not alter, estimate the effect of the share repurchase on the company’s cost of capital and value. (5 marks)

正确答案：

(b) Estimated new cost of capital:
If equity is repurchased such that the gearing becomes 50% equity, 50% debt, the new estimated weighted average cost of capital is:

20 Which of the following events occurring after the balance sheet date are classified as adjusting, if material?

1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost.

2 A valuation of land and buildings providing evidence of an impairment in value at the year end.

3 The issue of shares and loan notes.

4 The insolvency of a customer with a balance outstanding at the year end.

A 1 and 3

B 2 and 4

C 2 and 3

D 1 and 4

正确答案：B

(c) In November 2006 Seymour announced the recall and discontinuation of a range of petcare products. The

product recall was prompted by the high level of customer returns due to claims of poor quality. For the year to

30 September 2006, the product range represented $8·9 million of consolidated revenue (2005 – $9·6 million)

and $1·3 million loss before tax (2005 – $0·4 million profit before tax). The results of the ‘petcare’ operations

are disclosed separately on the face of the income statement. (6 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Seymour Co for the year ended

30 September 2006.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：

 

■ The discontinuation of the product line after the balance sheet date provides additional evidence that, as at the
balance sheet date, it was of poor quality. Therefore, as at the balance sheet date:
– an allowance (‘provision’) may be required for credit notes for returns of products after the year end that were
sold before the year end;
– goods returned to inventory should be written down to net realisable value (may be nil);
– any plant and equipment used exclusively in the production of the petcare range of products should be tested
for impairment;
– any material contingent liabilities arising from legal claims should be disclosed.
(ii) Audit evidence
■ A copy of Seymour’s announcement (external ‘press release’ and any internal memorandum).
■ Credit notes raised/refunds paid after the year end for faulty products returned.
■ Condition of products returned as inspected during physical attendance of inventory count.
■ Correspondence from customers claiming reimbursement/compensation for poor quality.
■ Direct confirmation from legal adviser (solicitor) regarding any claims for customers including estimates of possible
payouts.

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