大一新生能报考ACCA吗?报考ACCA的条件是什么?

发布时间：2021-08-21

年年岁岁花相似，岁岁年年人不同。又要到开学季啦!一批大一新生进入大学，为了让大学生活更加充实，大多新生选择考取含金量较高的证书。那么大一新生可以报考ACCA吗?报考ACCA的条件是什么?让我们一起来看看吧!

一、ACCA的报名条件

报名注册ACCA学员，具备以下条件之一即可：

1、教育部认可的高等院校在校生(本科在校)，顺利完成大一的课程考试，便可报名成为ACCA的正式学员;

2、凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员;

3、不符合1、2项报名资格的申请者，年满16周岁的可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。如果顺利完成FBT(基础商业与科技)、FMA(基础管理会计)、FFA(基础财务会计)3门课程，可豁免ACCAF1-F3三门课程的考试，直接进入ACCA技能课程的考试。

二、大一新生报考ACCA

对于大一新生来说，由于新学期的学习课程较少，因此有更多的时间可以自行分配。ACCA的考试科目共计15科，只要通过13科即可。年满16周岁的考生可先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成FBT(基础商业与科技)、FMA(基础管理会计)、FFA(基础财务会计)3门课程后，可以豁免ACCAF1-F3三门课程的考试，直接进入ACCA技能课程的考试。

三、ACCA备考技巧

1.明确学习计划

学习计划要根据自己的看书速度，学习效率及合理时间做安排，千万不能盲从别人的安排，否则只会被计划打乱，丧失自信。

2.学习时间

大家都知道一年之计在于春，一日之计在于晨，这样讲是有一定道理的。我们去备考ACCA的时候也是跟早晨有着一定的联系的。早晨人的记忆力是比较好的，在这个时间段去记忆一些难一点的知识点其实是非常不错的。

掌握一个好的学习时间对于备考生来说有可能是会起到事半功倍的效果的。千万不要小看这小小的几分钟，如果能够把一些难以记忆的知识点串联在一起进行一个很好的记忆那么肯定是事半功倍的!

3.记忆知识点学会抓重点

很多人都知道要记忆一些难理解的知识点但是这些知识点哪些才是对我们很有用的知识点呢，问到这里很多人可能就不知所措了。相对来说其实在你上网课时老师特别强调的大部分都是很重要的知识点，一定要好好画线记住。或者做好标记。

今天的内容就分享到这里啦，想了解更多ACCA相关资讯，敬请关注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。

(ii) A proposal which will increase the after tax proceeds from the sale of the Snapper plc loan stock and a

reasoned recommendation of a more appropriate form. of external finance. (3 marks)

正确答案：
(ii) Proposal to increase the after tax proceeds from the sale of the loan stock
AS should delay the sale of the loan stock until after 5 April 2008. The gain made at the time of the takeover would
then crystallise in 2008/09 and would be covered by the annual exemption for that year. The net proceeds would be
increased by the capital gains tax saved of ￡3,446 (￡8,616 x 40%).
More appropriate forms of external finance
A bank overdraft is not the most appropriate form. of long term business finance. This is because the bank can demand
repayment of the overdraft at any time and the rates of interest charged are fairly high.
AS should seek long term finance for his long term business needs, for example a bank loan secured on the theatre, and
use the bank overdraft to finance the working capital required on a day-to-day basis.

18 How should interest charged on partners’ drawings appear in partnership financial statements?

A As income in the income statement

B Added to net profit and charged to partners in the division of profit

C Deducted from net profit and charged to partners in the division of profit

D Deducted from net profit in the division of profit and credited to partners

正确答案：B

(d) Job rotation. (3 marks)

正确答案：
(d) Job rotation is an important training method and is often also seen as a means of motivation. It involves moving the trainee from one job to another and is therefore more suitable for lower level employees. The trainee is required to do different jobs in logical succession, thus broadening experience and gaining a picture of the organisation’s wider activities.

(ii) authority; (3 marks)

正确答案：
(ii) AUTHORITY is the scope and amount of discretion given to a person to make decisions by virtue of the position held within the organisation. The authority and power structure of an organisation defines the part each member of the organisation is expected to perform. and the relationship between the organisation’s members so that its efforts are effective. The source of authority may be top down (as in formal organisations) or bottom up (as in social organizations and politics). In the scenario, authority is from the top and should be delegated downwards.

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