如果内蒙古考生符合这些条件，那么ACCA证书就是为你量身订做的

发布时间：2020-01-09

听闻ACCA证书含金量高你就随大众就去报考？听闻ACCA考试难度很大然后你就放弃考试？这样的想法可是不对的，做什么事一旦决定了就要坚持下去，坚持不懈虽然不一定成功，但一定会不留遗憾的。虽然关于ACCA考试并不适合大家全部人都去报考，但下面这几类人去51题库考试学习网十分建议去报考的

1、高中及大专学历者

在职场上，因为学历的原因吃了不少的亏的人，建议可以去报考ACCA考试，因为随着财务金融领域对这方面要求的综合素质又比较高，那么通过ACCA来提高自己的学历以及职业竞争力，是一箭双雕的选择。

2、学校不好想要逆袭

那些不是985或者211院校的普通院校毕业的同学，其实学习ACCA，不仅能提高英语成绩，提高眼界和知识面，还能提高你的自信和思维能力，在面对名校人才竞争时，你未必争不过。

3、英国留学生、会计硕士

ACCA是英国的财会考试，如果你正好在英国留学，并且就读于会计相关专业，那你的优势可就大了，因为ACCA官方总部是在英国的，完全可以利用教材、地点之便参加ACCA考试。作为本土考试，在英国大学里学习相关知识，可以让你更快掌握英式的答题思路和逻辑思维，考起试来事半功倍。

4、想让大学生活更充实的大学生

大学是很多人人生最后能够专心学习的求学阶段，也是我们踏入社会、告别读书的过渡时期，大学不会再像高中那样几乎所有的时间都被占据，而是拥有很多个人闲暇时光。因此你可以利用自己的闲暇时间来学习和复习关于ACCA的内容，毕竟多考一个证书多一个选择嘛。如果你不好好利用，大学四年也会匆匆而过。如果不甘心大学就此平庸，希望能够更加充实，学习到更多的知识，掌握更多的技能，那么，学习ACCA是个很不错的选择。你会发现，学了之后，ACCA带给你的收获远超你的想象。

5、想毕业后找到好工作的人

大学毕业后有很多不同的选择，有人考研、有人出国、有人直接工作。但对于选择直接工作的同学来说，必须想方设法提高自己的职场竞争力。考一个ACCA证书又不尝是个正确的选择呢？毕业生每年都在增长，毕业就失业并不是危言耸听。

6、外企工作者

虽然汉语是使用人数最多的语言，但英语毕竟是国际商务领域中普遍应用的语言，外企总是首先希望招聘到有较高英语写作与会话能力的人才。ACCA的考试里面独一无二的全英文考试也印证了对外企人才招募的对标程度。能成功通过ACCA考试的人英语一定不是太差，这对于应聘外企是一份巨大的优势。

以上信息希望对你报考ACCA考试有所参考，没有提及的一部分类型的人并不是证明不适合报考，只是提倡大家踊跃尝试，完善自身的同时也为这个社会提供了自己的一份力量。当然，是否报考ACCA考试最重要的的因素还是自身，适合自己的才是最好的。所以，各位ACCAer们，加油！预祝大家2020年3月份的考试成功通过~

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) Receivables, showing separately the deduction of the allowance for receivables.

正确答案：

(d) The managing partner of HLP stated at a recent partners’ meeting that ‘every advisor should aim to ensure that

95% of all hours he/she works are billed to clients. This will ensure that we remain both profitable and

competitive’.

Required:

Discuss the statement of the managing partner, drawing attention to any concerns that you may have

regarding the statement. (6 marks)

正确答案：

5 Crusoe has contacted you following the death of his father, Noland. Crusoe has inherited the whole of his father’s

estate and is seeking advice on his father’s capital gains tax position and the payment of inheritance tax following his

death.

The following information has been extracted from client files and from telephone conversations with Crusoe.

Noland – personal information:

– Divorcee whose only other relatives are his sister, Avril, and two grandchildren.

– Died suddenly on 1 October 2007 without having made a will.

– Under the laws of intestacy, the whole of his estate passes to Crusoe.

Noland – income tax and capital gains tax:

– Has been a basic rate taxpayer since the tax year 2000/01.

– Sales of quoted shares resulted in:

– Chargeable gains of ￡7,100 and allowable losses of ￡17,800 in the tax year 2007/08.

– Chargeable gains of approximately ￡14,000 each tax year from 2000/01 to 2006/07.

– None of the shares were held for long enough to qualify for taper relief.

Noland – gifts made during lifetime:

– On 1 December 1999 Noland gave his house to Crusoe.

– Crusoe has allowed Noland to continue living in the house and has charged him rent of ￡120 per month

since 1 December 1999. The market rent for the house would be ￡740 per month.

– The house was worth ￡240,000 at the time of the gift and ￡310,000 on 1 October 2007.

– On 1 November 2004 Noland transferred quoted shares worth ￡232,000 to a discretionary trust for the benefit

of his grandchildren.

Noland – probate values of assets held at death: ￡

– Portfolio of quoted shares 370,000

Shares in Kurb Ltd 38,400

Chattels and cash 22,300

Domestic liabilities including income tax payable (1,900)

– It should be assumed that these values will not change for the foreseeable future.

Kurb Ltd:

– Unquoted trading company

– Noland purchased the shares on 1 December 2005.

Crusoe:

– Long-standing personal tax client of your firm.

– Married with two young children.

– Successful investment banker with very high net worth.

– Intends to gift the portfolio of quoted shares inherited from Noland to his aunt, Avril, who has very little personal

wealth.

Required:

(a) Prepare explanatory notes together with relevant supporting calculations in order to quantify the tax relief

potentially available in respect of Noland’s capital losses realised in 2007/08. (4 marks)

正确答案：

 

3 Fran?ois, Demetris, José and Giuseppe are a group of students from different Mediterranean countries, taking their

MBA in a large UK city. As part of their course requirements, the group has to come up with an innovative business

idea, research into the feasibility of that idea and then present their business plan to a panel. After considerable

brainstorming they have come up with the idea of a themed restaurant based around Mediterranean cooking, menus

and service provisionally called ‘Casa del Mediterraneo’ and located in the city centre.

Initial research has revealed suitable premises to rent, but also the severe competition they will face in a city that is

very cosmopolitan and well provided for with restaurants serving cuisine from many parts of the world. The city has

a student population of around 100,000 and this, together with a young working population, means that there is a

very vibrant social life and a real willingness to sample food from different parts of the world.

Required:

(a) Identify and evaluate the critical success factors and associated competences that the group should consider

in developing their business plan for the restaurant. (12 marks)

正确答案：

(a) New ventures are notoriously risky and it is vital that the group has a clear idea of the factors that will be critical to the
restaurant’s success and the capabilities and competences needed to achieve their critical success factors. Johnson, Scholes
and Whittington define critical success factors as ‘those product (or service) features that are particularly valued by a group
of customers, and, therefore where the organisation must excel to outperform. the competition’. The group have chosen to
enter a highly competitive market and one where it is very difficult to create a distinctive product or service for the customer.
It is important in establishing what factors are important that they know the features their potential customers will particularly
value in the restaurant business. All too often firms design products or services on the basis of what the ‘expert’ inside the
company thinks the customer wants. One of the major problems in setting up a new restaurant is that customers can easily
compare one restaurant with another. Often they are in close proximity making all aspects of the service, particularly price,
easily open to customer evaluation.
Clearly, service will be a critical factor but precisely how will it be defined? Does the customer look for fast food service with
an emphasis on being served quickly? This seems unlikely and a more likely requirement is that the table service replicates
the friendly ambience experienced at restaurants on the Mediterranean. Many of their customers will have experienced this
first-hand and this would reinforce the Mediterranean theme. To deliver this service the waiters/waitresses will need
appropriate training. The menu and quality of food will be key factors – they lie at the heart of the reason for setting up the
business. How is distinctiveness to be achieved? The quality of the chef and kitchen staff will determine the quality of the
food served. The design of the restaurant and its layout and seating are also features, which it is important to get right. Aboveall, there is the need to create a price/value combination that is difficult for competitors to beat.

The critical success factors will stem from using the restaurant’s resources in a distinctive way. In Hamel and Prahalad’s
terms, there are three tests that can identify core competences in a company. Firstly, the core competence has the potential
for transfer across a variety of markets – less likely in a small business. Secondly, a core competence should make a significant
contribution to the perceived customer benefits of the end product or service. Finally, the core competence will be difficult for
a competitor to imitate. In service businesses such as restaurants, imitation of less tangible factors such as the quality of tableservice may be much more difficult to copy than the features designed into a tangible product.

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