你确定不了解一下零基础是否可以考ACCA！

发布时间：2019-12-27

随着ACCA证书含金量的提高，很多考生咨询零基础是否可以报考ACCA考试，今天随51题库考试学习网来看看吧。

ACCA是一个国际财会证书，很多人觉得考试门槛和难度会很大，其实与之相反，ACCA证书是一个为数不多低门槛的考试，相比较于国内的注会和中高级会计职称来讲，其报考条件是非常低的，无需本科毕业也可以报考。报考ACCA总得来说，只需要完成大一课程考试，年满16周岁即可注册成为会员。

ACCA难度如何？

ACCA大致可以分三个阶段：

应用知识阶段：考察管理学原理、基本会计学原理、和管理会计基础。

应用技能阶段：培养考生专业财会人员应具备的核心专业技能。

战略阶段：考察学员对信息进行评估，并针对企业财务状况提出建议的能力。

零基础或者基础薄弱的考生应该如何备考ACCA？

首先，大家应具备一定的英语水平。大家可以通过阅读往年考试试卷来进行判断，自己是否具备读懂题目的能力，可能有一部分单词不认识，这一点不受影响，只要句式能看懂即可。备考中大家需要进行财会专业英语的学习。通常我们建议考生可以在大一就可以开始着手准备，因为大家刚经历过高考的洗礼，英语水平正处在良好状态。

其次，大家先要对ACCA进行一个详细的了解，结合自身实际做好备考计划。由于初期阶段几门考试十分简单，大家可以开始看一下知识阶段的教材，同时提升专业英语的水平。专业英语水平的提升，既可以帮助大家拿到ACCA，也可以为将来到外企工作提供便利，这一点也是十分必要的。

再次，由于大家是零基础考生，备考具备一定难度，需要做好心理准备并制定切实的学习规划。备考可以采取英语教材和汉语知识点讲义结合的方式，要理论和实际相结合，以便进行快速掌握。有条件的考生，也可以考虑报班进行学习，能够降低很大压力，在老师指导下可以节省很多时间，快速的进行备考来通过考试。

ACCA考试难度虽然不算大，不过却要我们在全英文的环境下学习和考试，无论是教材还是考题都将是全英文的，因此对于那些零基础考生来说，可以优先巩固自己的财务英语水平，以便快速进行知识点的掌握。

好的，以上就是今天51题库考试学习网为大家分享的全部内容，在此，51题库考试学习网祝愿大家取得好成绩并在未来的工作道路上一帆风顺！如有其他疑问请继续关注51题库考试学习网！


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。

1 Bailey’s is a large toy manufacturer based in a traditional industrial region. Established in the 1970s, it has faced many changes in the market and survived. This has been due in part to employing a largely unskilled low paid staff,and maintaining its main advantage, that of low production costs based on low pay. Most of the production involves repetitive and boring work with little challenge and opportunity for innovation. Although many of the employees have

been with the company for some time, there has been a high level of employee turnover.

However, an unhappy atmosphere has been apparent for some time. There has been a number of instances ofarguments between the staff, friction between different departments, disturbance, low morale, poor production and general unrest, made worse recently by a decline in business which may lead to staff reduction and redundancy. Poor pay is leading to family problems that are affecting the commitment and motivation of the employees.

The business was recently sold to the new owner, Rebecca Stonewall. She is concerned that the negative atmosphere she has found will harm the prospects of the business and is determined to address the issues that have become apparent.

She has therefore decided that it is time to take account of opinions and views of the employees in an attempt both to identify the problems and to resolve them. She has appointed external counsellors since she thinks that a programme of individual counselling might be appropriate and is also of the opinion that some form. of different or improved approach to motivation might be the answer to the problems at Bailey’s.

Required:

(a) Define the role that the external counsellor must fulfil at Bailey’s. (3 marks)

正确答案：
1 One of the many skills that managers are called upon to use is counselling. Situations often arise in the workplace where particular and careful people-centred skills are required. It is important that managers understand exactly what counselling involves and the delicate skills involved. In addition, many problems identified by counselling can be resolved through appropriate methods of motivation. Widening and deepening interest in the organisation and its many tasks and departments is a tried and tested method
for motivating employees. However, financial rewards remain a strong and important motivator.
(a) The external counsellor’s role must be as ‘a person who takes on the role of counsellor and agrees explicitly to offer time,attention, advice, guidance and support to another person (or persons) temporarily in the role of client’.

(ii) Briefly explain the implications of Parr & Co’s audit opinion for your audit opinion on the consolidated

financial statements of Cleeves Co for the year ended 30 September 2006. (3 marks)

正确答案：
(ii) Implications for audit opinion on consolidated financial statements of Cleeves
■ If the potential adjustments to non-current asset carrying amounts and loss are not material to the consolidated
financial statements there will be no implication. However, as Howard is material to Cleeves and the modification
appears to be ‘so material’ (giving rise to adverse opinion) this seems unlikely.
Tutorial note: The question clearly states that Howard is material to Cleeves, thus there is no call for speculation
on this.
■ As Howard is wholly-owned the management of Cleeves must be able to request that Howard’s financial statements
are adjusted to reflect the impairment of the assets. The auditor’s report on Cleeves will then be unmodified
(assuming that any impairment of the investment in Howard is properly accounted for in the separate financial
statements of Cleeves).
■ If the impairment losses are not recognised in Howard’s financial statements they can nevertheless be adjusted on
consolidation of Cleeves and its subsidiaries (by writing down assets to recoverable amounts). The audit opinion
on Cleeves should then be unmodified in this respect.
■ If there is no adjustment of Howard’s asset values (either in Howard’s financial statements or on consolidation) it
is most likely that the audit opinion on Cleeves’s consolidated financial statements would be ‘except for’. (It should
not be adverse as it is doubtful whether even the opinion on Howard’s financial statements should be adverse.)
Tutorial note: There is currently no requirement in ISA 600 to disclose that components have been audited by another
auditor unless the principal auditor is permitted to base their opinion solely upon the report of another auditor.

(iii) job enrichment. (5 marks)

正确答案：
(iii) Job enrichment, which is often referred to as ‘vertical job enlargement’, is a planned, deliberate action to build greater responsibility, breadth and challenge into the work of the individual. The emphasis is on the individual rather than the organisation, team or group. This may be a way forward for some of Bailey’s employees since it provides the individual employee with the responsibility for decision making of a higher order, provides greater freedom to decide how the job or task should be undertaken, improves understanding of the entire process, encourages participation in the planning and production procedures and provides regular feedback to management – urgently needed at Bailey’s.

(ii) equipment used in the manufacture of Bachas Blue; and (4 marks)

正确答案：
(ii) Equipment used in the manufacture of Bachas Blue
Tutorial note: In the context of GVF, the principal issue to be addressed is whether or not the impairment loss previously
recognised should be reversed (by considering the determination of value in use). Marks will also be awarded for
consideration of depreciation, additions etc made specific to this equipment.
■ Agree cost less accumulated depreciation and impairment losses at the beginning of the year to prior year working
papers (and/or last year’s published financial statements).
■ Recalculate the current year depreciation charge based on the carrying amount (as reduced by the impairment
loss).
■ Calculate the carrying amount of the equipment as at 30 September 2005 without deduction of the impairment
loss.
Tutorial note: The equipment cannot be written back up to above this amount (IAS 36 ‘Impairment of Assets’).
■ Agree management’s schedule of future cash flows estimated to be attributable to the equipment for a period of up
to five years (unless a longer period can be justified) to approved budgets and forecasts.
■ Recalculate:
– on a sample basis, the make up of the cash flows included in the forecast;
– GVF’s weighted average cost of capital.
■ Review production records and sales orders for the year, as compared with the prior period, to confirm a ‘steady
increase’.
■ Compare sales volume at 30 September 2005 with the pre-‘scare’ level to assess how much of the previously
recognised impairment loss it would be prudent to write back (if any).
■ Scrutinize sales orders in the post balance sheet event period. Sales of such produce can be very volatile and
another ‘incident’ could have sales plummeting again – in which case the impairment loss should not be reversed.

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