湖北省非会计专业考生能报名参加ACCA国际会计师考试吗？

发布时间：2020-01-10

众所周知，ACCA证书的含金量是十分高的，不仅仅国内认可，国际上也认可。据调查显示，目前持有ACCA证书的人尚且不多，而社会对这一部分人才的需求也是十分巨大的，因此使得越来越多的人来报考ACCA考试。目前，很多非会计专业的同学，比如金融专业和管理专业的同学这些专业可以报考吗？51题库考试学习网为大家一一解答这些问题：

ACCA考试是一个系统性的学习体系，在报名条件上奉行宽进严出的准则，对于中国考生来说，有机会从零基础开始阶梯性学习，最终成为一个具备高端财务技能和职业操守的综合性人才，并胜任跨国集团的各类高级财务岗位。那么大家先看看报考条件是什么呢？

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。

可以说参加ACCA课程学习，不但可以让学员充分地掌握专业的会计技能，更能学到更多的高级财务管理知识，帮助他们更好地胜任高级财务管理者岗位。

综上所述，报考ACCA考试是没有专业限制的，只需要学历达到专科及以上就可以了（自考本科的也算哦，但是需要有一定的工作年限才可以）

看完这些，各位萌新们是不是更加了解ACCA考试了呢？51题库考试学习网在这里提醒一下大家：2020年3月份即将迎来ACCA新的一季考试，有参加的ACCAer们就建议大家可以开始着手准备复习了哦；俗话说，机会是留给有准备的人的，早点备考多学一些知识才能去攻克更多的困难。最后，51题库考试学习网预祝大家考试通过，成功上岸，ACCAer们，加油~

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 The board of Worldwide Minerals (WM) was meeting for the last monthly meeting before the publication of the yearend

results. There were two points of discussion on the agenda. First was the discussion of the year-end results;

second was the crucial latest minerals reserves report.

WM is a large listed multinational company that deals with natural minerals that are extracted from the ground,

processed and sold to a wide range of industrial and construction companies. In order to maintain a consistent supply

of minerals into its principal markets, an essential part of WM’s business strategy is the seeking out of new sources

and the measurement of known reserves. Investment analysts have often pointed out that WM’s value rests principally

upon the accuracy of its reserve reports as these are the best indicators of future cash flows and earnings. In order to

support this key part of its strategy, WM has a large and well-funded geological survey department which, according

to the company website, contains ‘some of the world’s best geologists and minerals scientists’. In its investor relations

literature, the company claims that:

‘our experts search the earth for mineral reserves and once located, they are carefully measured so that the company

can always report on known reserves. This knowledge underpins market confidence and keeps our customers

supplied with the inventory they need. You can trust our reserve reports – our reputation depends on it!’

At the board meeting, the head of the geological survey department, Ranjana Tyler, reported that there was a problem

with the latest report because one of the major reserve figures had recently been found to be wrong. The mineral in

question, mallerite, was WM’s largest mineral in volume terms and Ranjana explained that the mallerite reserves in

a deep mine in a certain part of the world had been significantly overestimated. She explained that, based on the

interim minerals report, the stock market analysts were expecting WM to announce known mallerite reserves of

4·8 billion tonnes. The actual figure was closer to 2·4 billion tonnes. It was agreed that this difference was sufficient

to affect WM’s market value, despite the otherwise good results for the past year. Vanda Monroe, the finance director,

said that the share price reflects market confidence in future earnings. She said that an announcement of an incorrect

estimation like that for mallerite would cause a reduction in share value. More importantly for WM itself, however, it

could undermine confidence in the geological survey department. All agreed that as this was strategically important

for the company, it was a top priority to deal with this problem.

Ranjana explained how the situation had arisen. The major mallerite mine was in a country new to WM’s operations.

The WM engineer at the mine said it was difficult to deal with some local people because, according to the engineer,

‘they didn’t like to give us bad news’. The engineer explained that when the mine was found to be smaller than

originally thought, he was not told until it was too late to reduce the price paid for the mine. This was embarrassing

and it was agreed that it would affect market confidence in WM if it was made public.

The board discussed the options open to it. The chairman, who was also a qualified accountant, was Tim Blake. He

began by expressing serious concern about the overestimation and then invited the board to express views freely. Gary

Howells, the operations director, said that because disclosing the error to the market would be so damaging, it might

be best to keep it a secret and hope that new reserves can be found in the near future that will make up for the

shortfall. He said that it was unlikely that this concealment would be found out as shareholders trusted WM and they

had many years of good investor relations to draw on. Vanda Monroe, the finance director, reminded the board that

the company was bound to certain standards of truthfulness and transparency by its stock market listing. She pointed

out that they were constrained by codes of governance and ethics by the stock market and that colleagues should be

aware that WM would be in technical breach of these if the incorrect estimation was concealed from investors. Finally,

Martin Chan, the human resources director, said that the error should be disclosed to the investors because he would

not want to be deceived if he were an outside investor in the company. He argued that whatever the governance codes

said and whatever the cost in terms of reputation and market value, WM should admit its error and cope with

whatever consequences arose. The WM board contains three non-executive directors and their views were also

invited.

At the preliminary results presentation some time later, one analyst, Christina Gonzales, who had become aware of

the mallerite problem, asked about internal audit and control systems, and whether they were adequate in such a

reserve-sensitive industry. WM’s chairman, Tim Blake, said that he intended to write a letter to all investors and

analysts in the light of the mallerite problem which he hoped would address some of the issues that Miss Gonzales

had raised.

Required:

(a) Define ‘transparency’ and evaluate its importance as an underlying principle in corporate governance and in

relevant and reliable financial reporting. Your answer should refer to the case as appropriate. (10 marks)

正确答案：
(a) Transparency and its importance at WM
Define transparency
Transparency is one of the underlying principles of corporate governance. As such, it is one of the ‘building blocks’ that
underpin a sound system of governance. In particular, transparency is required in the agency relationship. In terms of
definition, transparency means openness (say, of discussions), clarity, lack of withholding of relevant information unless
necessary and a default position of information provision rather than concealment. This is particularly important in financial
reporting, as this is the primary source of information that investors have for making effective investment decisions.
Evaluation of importance of transparency
There are a number of benefits of transparency. For instance, it is part of gaining trust with investors and state authorities
(e.g. tax people). Transparency provides access for investors and other stakeholders to company information thereby dispelling
suspicion and underpinning market confidence in the company through truthful and fair reporting. It also helps to manage
stakeholder claims and reduces the stresses caused by stakeholders (e.g. trade unions) for whom information provision is
important. Reasons for secrecy/confidentiality include the fact that it may be necessary to keep strategy discussions secret
from competitors. Internal issues may be private to individuals, thus justifying confidentiality. Finally, free (secret or
confidential) discussion often has to take place before an agreed position is announced (cabinet government approach).
Reference to case
At Worldwide Minerals, transparency as a principle is needed to deal with the discussion of concealment. Should a discussion
of possible concealment even be taking place? Truthful, accurate and timely reporting underpins investor confidence in all
capital-funded companies including WM. The issue of the overestimation of the mallerite reserve is clearly a matter of concern
to shareholders and so is an example of where a default assumption of transparency would be appropriate.

15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.

Which of the following factors could account for the shortfall?

1 Sales were lower than expected.

2 The opening inventories had been overstated.

3 The closing inventories of the business were higher than the opening inventories.

4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases with

the cost of the goods.

A All four factors

B 1, 2 and 4 only

C 2 only

D 3 and 4 only

正确答案：C

(c) Explain the benefits of performance-related pay in rewarding directors and critically evaluate the implications

of the package offered to Choo Wang. (8 marks)

正确答案：
(c) Choo Wang’s remuneration package
Benefits of PRP
In general terms, performance-related pay serves to align directors’ and shareholders’ interests in that the performancerelated
element can be made to reflect those things held to be important to shareholders (such as financial targets). This, in
turn, serves to motivate directors, especially if they are directly responsible for a cost or revenue/profit budget or centre. The
possibility of additional income serves to motivate directors towards higher performance and this, in turn, can assist in
recruitment and retention. Finally, performance-related pay can increase the board’s control over strategic planning and
implementation by aligning rewards against strategic objectives.
Critical evaluation of Choo Wang’s package
Choo Wang’s package appears to have a number of advantages and shortcomings. It was strategically correct to include some
element of pay linked specifically to Southland success. This will increase Choo’s motivation to make it successful and indeed,
he has said as much – he appears to be highly motivated and aware that additional income rests upon its success. Against
these advantages, it appears that the performance-related component does not take account of, or discount in any way for,
the risk of the Southland investment. The bonus does not become payable on a sliding scale but only on a single payout basis
when the factory reaches an ‘ambitious’ level of output. Accordingly, Choo has more incentive to be accepting of risk with
decisions on the Southland investment than risk averse. This may be what was planned, but such a bias should be pointed
out. Clearly, the company should accept some risk but recklessness should be discouraged. In conclusion, Choo’s PRP
package could have been better designed, especially if the Southland investment is seen as strategically risky.

This information was taken from an internal newsletter of The Knowledge Partnership LLP (TKP), a company which offers project and software consultancy work for clients based in Zeeland. The newsletter was dated 2 November 2014 and describes two projects currently being undertaken by the partnership.

Project One

In this project, one of our clients was just about to place a contract for a time recording system to help them monitor and estimate construction contracts when we were called in by the Finance Director. He was concerned about the company supplying the software package. ‘They only have an annual revenue of $5m’, he said, ‘and that worries me.’ TKP analysed software companies operating in Zeeland. It found that 200 software companies were registered in Zeeland with annual revenues of between $3m and $10m. Of these, 20 went out of business last year. This compared to a 1% failure rate for software companies with revenues of more than $100m per year. We presented this information to the client and suggested that this could cause a short-term support problem. The client immediately re-opened the procurement process. Eventually they bought a solution from a much larger well-known software supplier. It is a popular software solution, used in many larger companies.

The client has now asked us to help with the implementation of the package. A budget for the project has been agreed and has been documented in an agreed, signed-off, business case. The client has a policy of never re-visiting its business cases once they have been accepted; they see this as essential for effective cost control. We are currently working with the primary users of the software – account managers (using time and cost data to monitor contracts) and the project support office (using time and cost data to improve contract estimating) – to ensure that they can use the software effectively when it is implemented. We have also given ‘drop in’ briefing sessions for the client’s employees who are entering the time and cost data analysed by the software. They already record this information on a legacy system and so all they will see is a bright new user interface, but we need to keep them informed about our implementation. We are also looking at data migration from the current legacy system. We think some of the current data might be of poor quality, so we have established a strategy for data cleansing (through offshore data input) if this problem materialises. We currently estimate that the project will go live in May 2015.

Project Two

In this project, the client is the developer of the iProjector, a tiny phone-size projector which is portable, easy to use and offers high definition projection. The client was concerned that their product is completely dependent on a specialist image-enhancing chip designed and produced by a small start-up technology company. They asked TKP to investigate this company. We confirmed their fears. The company has been trading for less than three years and it has a very inexperienced management team. We suggested that the client should establish an escrow agreement for design details of the chip and suggested a suitable third party to hold this agreement. We also suggested that significant stocks of the chip should be maintained. The client also asked TKP to look at establishing patents for the iProjector throughout the world. Again, using our customer contacts, we put them in touch with a company which specialises in this. We are currently engaged with the client in examining the risk that a major telephone producer will launch a competitive product with functionality and features similar to the iProjector.

The iProjector is due to be launched on 1 May 2015 and we have been engaged to give advice on the launch of the product. The launch has been heavily publicised, a prestigious venue booked and over 400 attendees are expected. TKP have arranged for many newspaper journalists to attend. The product is not quite finished, so although orders will be taken at the launch, the product is not expected to ship until June 2015.

Further information:

TKP only undertakes projects in the business culture which it understands and where it feels comfortable. Consequently, it does not undertake assignments outside Zeeland.

TKP has $10,000,000 of consultant’s liability insurance underwritten by Zeeland Insurance Group (ZIG).

Required:

(a) Analyse how TKP itself and the two projects described in the scenario demonstrate the principles of effective risk management. (15 marks)

(b) Describe the principle of the triple constraint (scope, time and cost) on projects and discuss its implications in the two projects described in the scenario. (10 marks)

正确答案：

(a) The first stages of risk management are the identification, descriptions and assessment of the risk. This assessment is primarily concerned with the likelihood of them occurring and the severity of impact on the organisation or project should they occur. Sometimes the likelihood is a subjective probability, the opinions of experienced managers or experts in the field. On other occasions, there is some statistical evidence on which to base the assessment. For example, in project 1, TKP identified that 20 IT software companies with annual revenues between $3m and $10m went out of business last year. This represented 10% of the total number of software companies reporting such revenues. Its report to the client suggested that there was a 10% chance of the current preferred supplier (who had a turnover of $5m) ceasing business and this would have a significant short-term support implication. This compared to a business failure rate of 1% for software companies with an annual revenue exceeding $100m. The client felt that the probability of supplier failure was too high, so eventually bought a software solution from a much larger, well-known, software supplier. In this case, the likelihood of the risk led the client to changing its procurement decision. The risk itself does not go away, large companies also fail, but the probability of the risk occurring is reduced.

The avoidance (or prevention) of a risk is a legitimate risk response. In project 1, the client could avoid the risk ‘failure of the supplier’ by commissioning an in-house bespoke solution. Similarly, TKP itself avoids the risks associated with trading in different cultures, by restricting its projects to clients based in Zeeland.

There are three further responses to risks.

Risk mitigation (or risk contingency) actions are what the organisation will do to counter the risk, should the risk take place. Mitigation actions are designed to lessen the impact on the organisation of the risk occurring. In project 2, TKP recommends that the producers of the iProjector should establish an escrow agreement with the company which produces the chip which enhances the quality of the projected image. It was agreed that design details of this chip should be lodged with a third party who would make them available to the producers of the iProjector should the company which owned the enhanced image technology cease trading. This is a mitigation approach to the risk ‘failure of the supplier’. The supplier is relatively high risk (less than three years of trading, inexperienced management team), and the product (the iProjector) is completely dependent upon the supply of the image enhancing chip. The failure of the business supplying the chips would have significant impact on iProjector production. If the escrow agreement had to be enacted, then it would take the producers of the iProjector some time to establish alternative production. Consequently (and TKP have suggested this), it might be prudent to hold significant stocks of the chips to ensure continued production. In such circumstances, the need to mitigate risk is more important than implementing contemporary just-in-time supply practices. In some instances a mitigation action can be put in place immediately. In other instances risk mitigation actions are only enacted should the risk occur. The risk has been recognised and the organisation has a rehearsed or planned response. For example, in project 1, TKP has identified ‘poor quality of current data’ as a risk associated with the migration of data from the current systems to the proposed software package solution. It has established a strategy for data cleansing if that risk actually materialises. Importantly, the client knows in advance how to respond to a risk. It avoids making a hasty, ill-thought out response to an unforeseen event.

Risk transfer actions are concerned with transferring the risk and the assessment and consequences of that risk to another party. This can be done in a number of ways. TKP itself has liability insurance which potentially protects the company from the financial consequences of being sued by clients for giving poor advice. TKP has identified this as a risk, but is unlikely to be able to assess either the probability of that risk occurring or establishing meaningful mitigation measures to minimise the effect of that risk. Consequently, the responsibility for both of these is transferred to an insurance company. They establish the risk, through a series of questions, and compute a premium which reflects the risk and the compensation maximum which will have to be paid if that risk occurs. TKP pays the insurance premiums. TKP itself also transfers risks in project 2. It is unsure about how to establish patents and so it refers the client to another company. Transferring avoids the risk associated with ‘establishing the patent incorrectly’ and the financial consequences of this.

Finally, risk may be identified but just accepted as part of doing business. Risk acceptance is particularly appropriate when the probability of the risk is low or the impact of that risk is relatively insignificant. Risks may also be accepted when there are no realistic mitigation or transfer actions. In project 2, the producers of the iProjector are concerned that there is ‘a risk that a major telephone producer will launch a product with features and functionality similar to ours’. This is a risk, but there is little that can be done about it. Risks of competition are often best accepted.

The discussion above is primarily concerned with deciding what action to take for each risk. Once these actions are agreed, then a plan may be required to put them into place. For example, establishing an escrow agreement will require certain activities to be done.

Risks must also be monitored. For example, in project 2, the risk of supplier failure can be monitored through a company checking agency. Many of these companies offer a continuous monitoring service which evaluates financial results, share prices and other significant business movements. Reports are produced, highlighting factors which may be of particular concern. Risks will also disappear once certain stages of the project have been completed and, similarly, new ones will appear, often due to changes in the business environment. Many organisations use a risk register or risk log to document and monitor risks and such logs often specify a risk owner, a person responsible for adequate management of the risk.

(b) Every project is constrained in some way by its scope, time and cost. These limitations are often called the triple constraint. The scope concerns what has to be delivered by the project, time is when the project should deliver by, and cost is concerned with how much can be spent on achieving the deliverable (the budget). Quality is also an important feature of projects. Some authors include quality in their triple constraint (instead of scope), others add it as a further constraint (quadruple constraint), whilst others believe that quality considerations are inherent in setting the scope, time and cost goals of a project. How a particular project is managed depends greatly on the pressures in the triple constraint.

In project 1, the reluctance of the company to re-visit the business case means that the budget (or cost) of the solution is fixed. The implementation date might be desirable, but it does not seem to be business critical. It is an internal system and so any delays in implementation will not affect customers. It will also be a relatively seamless transition for most employees in the company. They already record the time record details which the new system will collect and so all they will see is a changed user interface. Only the direct users of the output (account managers and the project office) will be affected by any delay. The scope of the software package is also pre-defined. If it fails to meet requirements, then the users will have to adjust their expectations or business methods. There is no money to finance customisation or add-on systems, so in this sense the scope of the solution is also fixed. The quality of the software, in terms of its reliability and robustness, should also be good, as it is a popular software solution used in many large companies.

In project 2, the launch date is fixed. It has been heavily publicised, the venue is booked and over 400 attendees are expected, including newspaper journalists. Thus the time of the project is fixed. However, although orders will be taken at the launch, the product is not expected to ship until a month after launch. Thus the scope of the product shown at the launch date might be restricted and inherent quality problems might not yet be solved. Any defects can be explained away (this is a pre-production model) or, more effectively, they may be avoided by ensuring that the product is demonstrated to attendees, not used by them. The project manager must ensure that key functionality of the product is available on launch date (such as producing an image of a certain quality), but other functionality, not central to the presentation (for example, promised support for all image file formats) could be delayed until after the presentation. The company should make extra funds available to ensure that the launch date is successful.

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