acca是什么呢?考acca证书有什么用呢?

发布时间:2021-01-06


acca是什么呢?考acca证书有什么用呢?


最佳答案

ACCA是特许公认会计师公会(TheAssociationofCharteredCertified Accountants)的简称
对中国学员来讲,报名的学员可分为三类:
①凡具有教育部承认的大专以上学历者;
②教育部认可的高等院校在校生,顺利通过第一年所有课程的考试者;
③未符合以上报名资格的申请者,而年龄在21岁以上,可循成年考生途径(MSER)申请入会。该途径允许学员作为ACCA校外进修生,在4次连续考试中通过1.1和1.2两门课程,便能以正式学员的身份继续考其他科目。
要参加ACCA考试,必须首先注册成为ACCA的学员。注册报名随时都可以进行,具体为:每年7月31日前注册,有资格参加同年12月份的考试;12月 15日前注册,有资格参加第二年6月份的考试。考试报名时间具体为:参加6月份的考试,3月份和4月初报名;参加12月的考试,要在9月份和10月初报名。中国大陆在以下城市都可以参加考试:北京、上海、广州、南京、天津、武汉、西安、大连、长沙、深圳、厦门、成都和无锡。学员在一个城市注册后,可以在其他有考点的任何国家和地区参加考试。
报名注册程序
申请报名者可从代表处索取报名表。填写完毕后,连同学历证明、英语水平证明、身份证等证件的原件、复印件和译文(译文可由其协助办理;原件待其核实后退还本人)以及两张两寸照片、35英镑报名注册费的银行汇票一起交到代表处,由汇总整理后寄往英国ACCA总部办理注册手续。
考试费用
1.注册报名费(一次性):35英镑
2.考试费/免试费(免试课程也要交费):基础阶段22x4=88英镑;证书阶段:29x4=116英镑;专业阶段36x6=216英镑
3.年费(在报名注册后下一个年度开始缴纳)38英镑**以上三项费用需要学员自行办理银行汇票,然后交到代表处。
4.教材费:现有三种途径购书①由ACCA香港办事处指定的公司代理邮购(学员用人民币支付书款)学员可向代表处索取订书单,填妥后邮寄或传真给代表处,由代表处办理订书事宜。书寄到北京(约需20天左右)后,其会通知学员,到指定地点交款取书。费用:一本ACCA教材和一本ACCA复习用书的价格在 580-670元之间(每门书费)**每个订单另加邮寄费100元(无论多少本)②由中国图书进出口公司直接从英国进口(学员用人民币支付书款)中图现也办理从英国直接进口ACCA图书,但因进口环节较多,所需时间较长(约一至两个月),因而学员应尽早预订。书到北京后,学员可到中图交款购书。学员若愿意从中图订书,可从代表处了解订书事宜。书价:一本ACCA教材和一本ACCA复习用书价格在420-480元之间(每门书费)。外地学员由中图直接邮寄图书,所以需另付邮费。③用港币购书若学员有渠道直接到香港购书,可向代表处索要香港书商的地址。
考试规则
学员注册后,在二月份和八月份会收到ACCA的考试报名通知,学员根据下列考试规则和个人准备情况选择报考科目和考试地点。
1.学员按三个阶段A至F单元的先后次序报考。除免试与已通过的课程外,同一单元内课程必须同一次报考,每次最多报考四门。但F单元的考试必须在考完了证书阶段后才能报考。
2.基础阶段和证书阶段每科成绩合格后可予以保留(ACCA考试50分为及格)。专业阶段同一个单元的三门课程须同时报考、同时通过。若三门中只有一门通过,则通过的这门成绩也不能保留,三门课均需重考;若三门中有两门通过,且另一门在30分至49分之间,则没通过的那门有两次补考机会,在随后的两次考试中通过,三门课亦可视为全部通过;不然,三门课均须重考。
3.所有十四门考试必须在学员报名注册后十年内考完。


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。

(c) Comment on the matters to be considered in seeking to determine the extent of Indigo Co’s financial loss

resulting from the alleged fraud. (6 marks)

正确答案:
(c) Extent of alleged fraud – Matters to be considered
■ Details reported to police: The managing director may have made some estimate of the possible extent of the fraud in
reporting the chief accountant’s disappearance to the police.
■ The minimum loss (assuming no insurance) would be sales for the three days before he left. If not known (e.g. because
the only record of them was in the cash book) a simple estimate might be 3/20 × total recorded revenue for a typical
month.
■ The pattern of cash bankings extracted from bank statements: A falling trend starting during the year might mark the
time from which the chief accountant began to misappropriate cash.
■ Whether other managers have voiced their suspicions, if any, on the chief accountant’s behaviour. For example, if there
was any marked change in his lifestyle. (what he appeared to spend his money on, the hours he worked, etc).
■ The prior year auditor’s report was unmodified. If this was appropriate the chief accountant’s alleged fraudulent activities
may have only started in the current year.
■ The amount of fidelity insurance cover (i.e. against employees handling cash) that Indigo has taken out to meet any
claim for fraud.
■ The likelihood, if any, of recovering misappropriated amounts. For example, if the chief accountant has assets (e.g. a
house) that can be used to settle Indigo’s claims against him in the event that he is caught/successfully prosecuted.

(b) Describe five main barriers to an effective appraisal interview. (10 marks)

正确答案:
(b) The appraisal system should be well constructed and fair to both the individual and the organisation. However, there are a number of barriers, often because employees see the appraisal as one or more of the following:
Confrontation due to lack of agreement on performance, badly explained or subjective feedback, performance based on recent events or disagreement on longer term activities.
Judgement, the appraisal is seen as a one sided process based entirely on the manager’s perspective.
Chat is the worst of all worlds. The appraisal interview is seen as an informal, loosely constructed and badly managed conversation without purpose.
Unfinished business is when the appraisal is not seen as part of a continuing process of performance management.
An annual event when the appraisal is seen as largely irrelevant and simply an event to set annual targets that quickly become out of date.
A system of bureaucracy based on forms devised solely to satisfy the organisation’s human resources department so that its main purpose, that of identifying individual and organisation performance and improvement, is forgotten.

(d) Player trading

Another proposal is for the club to sell its two valuable players, Aldo and Steel. It is thought that it will receive a

total of $16 million for both players. The players are to be offered for sale at the end of the current football season

on 1 May 2007. (5 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)

正确答案:


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。