贵州省考生：ACCA国际会计师报考条件中,具有高等专科以上学校毕业学历是什么意思?

发布时间：2020-01-10

既然选择了要走的路，就坚持下去，相信只要有信心，就一定能掌握自己的前途和命运。各位正在备考ACCA考试的小伙伴们，大家一定要坚持下去，攻克还有两个多月时间就要到来的ACCA考试。近期，有个小伙伴担心自己学历可能不够高，就问了51题库考试学习网一个关于报名的问题：考试条件中的高等专科学历是什么意思？是大专？高专？还是中专？51题库考试学习网就这个问题为大家答疑解惑：

想必有很多“资深”的ACCAer已经忘了报考条件是什么了吧？想必“萌新”的ACCAer还不清楚报考条件吧？不清楚自己是否符合报考条件吗？且随51题库考试学习网一起回忆一下关于报考ACCA考试的条件介绍：

报考国际注册会计师的条件有哪些？

报名国际注册会计师ACCA考试，具备以下条件之一即可：

1）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；

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

3）未符合1、2项报名资格的16周岁以上的申请者，也可以先申请参加FIA（Foundations in Accountancy）基础财务资格考试。在完成基础商业会计（FAB）、基础管理会计（FMA）、基础财务会计（FFA）3门课程，并完成ACCA基础职业模块，可获得ACCA商业会计师资格证书（Diploma in Accounting and Business），资格证书后可豁免ACCAF1-F3三门课程的考试，直接进入技能课程的考试。

一直以来，ACCA都以培养国际性的高级会计、财务管理专家著称，其高质量的课程设计，高标准的考试要求，不仅赢得了联合国和各大国际性组织的高度评价，更为众多跨国公司和专业机构所推崇。

以上就是关于报考ACCA考试的条件介绍，由此可以看出，其实报考ACCA考试的门槛条件是比较低的了，相对于国内的注册会计师考试而言，少了工作年限。因此，让不少大学生也纷纷去报名参加考试。而至于“高等专科以上”是什么意思，可以从上面的条件得知：大专。因此，报考ACCA考试的最低学历都是大专学历，中专不行哦！

同样的路，有人敢走，有人不敢。走不走，不是路说了算，是看自己有没有那个胆。有的人摔了一跤也许一辈子再也不敢站起来走了，有目标的人，就算是摔得遍体鳞伤，依然勇往直前。人和人其实也没什么太多的差异，只在思维一念之间，学会换位思考，成就自己人生。坚持信念，找对平台，跟对人，懂得感恩，诚信为人，坚持不懈，梦想终会成真。无论是初次备考ACCA还是多次备考ACCA的同学，51题库考试学习网相信你定会赢！

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。

13 At 1 January 2005 a company had an allowance for receivables of $18,000

At 31 December 2005 the company’s trade receivables were $458,000.

It was decided:

(a) To write off debts totalling $28,000 as irrecoverable;

(b) To adjust the allowance for receivables to the equivalent of 5% of the remaining receivables based on past

experience.

What figure should appear in the company’s income statement for the total of debts written off as irrecoverable

and the movement in the allowance for receivables for the year ended 31 December 2005?

A $49,500

B $31,500

C $32,900

D $50,900

正确答案：B
430,000 x 5% = 21,500 – 18,000 + 28,000

(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated in

the financial statements of Savage for the year ended 31 October 2005. (4 marks)

正确答案：
(b) The contributions payable by Savage to the trustees will not count as an asset for the purposes of the valuation of the fund.
IAS19 (paragraph 103) states that plan assets should not include unpaid contributions due from the reporting entity to the
fund. Thus in the financial statements of Savage the contributions would be shown as an amount payable to the trustees
and there may be legal repercussions if the amount is not paid within a short period of time. Following the introduction of
changes to a defined benefit plan, a company should recognise immediately past service costs where the benefit has vested.
In the case where the benefits have not vested then the past service costs will be recognised as an expense over the averageperiod until the benefits vest. The company will therefore recognise $125 million at 1 November 2004.

(iii) problems with delegation; (4 marks)

正确答案：
(iii) Problems with delegation are threefold. Firstly, reluctance from managers who are afraid of losing control, who fear that subordinates may carry out the work badly and who are resentful of subordinate development. Secondly, there is the problem of lack of confidence, lack of self confidence in the manager and often a lack of confidence in the subordinates.Thirdly, there are problems of trust; that is the amount of trust the superior has in the subordinate and the trust that the subordinate feels the superior has in him or her.

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