江西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。

5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft financial statements for the

year ended 31 December 2004.

The following material matters are under discussion:

(a) During the year the company has begun selling a product with a one-year warranty under which manufacturing

defects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)

Required:

Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which

justifies your answer in each case.

NOTE: The mark allocation is shown against each of the three matters

正确答案：
(a) The correct treatment is to provide for the best estimate of the costs likely to be incurred under the warranty, as required by
IAS37 Provisions, contingent liabilities and contingent assets.

(ii) Service quality; and (7 marks)

正确答案：
(ii) Quality of service is the totality of features and characteristics of the service package that bear upon its ability to satisfy
client needs. To some extent the number of complaints and the need to provide non-chargeable consultations associated
with the remedying of those complaints is indicative of a service quality problem that must be addressed. Hence this
problem needs to be investigated at the earliest opportunity. Assuming consultants could have otherwise undertaken
chargeable work, the revenue foregone as a consequence of the remedial consultations relating to commercial work
amounted to (180 x ￡1500) = ￡27,000. Client complaints received by HLP during the year amounted to 1·24% of
consultations undertaken by commercial advisors whereas none were budgeted. In contrast, competitor MAS received
135 complaints which coincided with the number of non-chargeable consultations undertaken by them. This may
indicate that MAS operate a policy of a remedial consultation in respect of all complaints received from clients.
With regard to the number of on-time consultations, HLP only achieved an on-time consultation percentage of 94·4%
which is far inferior to that of 99% achieved by competitor MAS. Also, HLP re-scheduled the appointment times of
1,620 (3%) of its total consultations whereas competitor MAS only re-scheduled 0·5% of its consultation times. The
percentage number of successful consultations provided by HLP and MAS was 85% and 95% respectively which
indicates that competitor MAS possesses a superior skills-base to that of HLP.
The most alarming statistic lies in the fact that HLP was subject to three successful legal actions for negligence. This
may not only account for the 150% increase in the cost of professional indemnity insurance premiums but may also
result in a loss of client confidence and precipitate a considerable fall in future levels of business should the claims
become much publicised.

19 Which of the following statements about intangible assets in company financial statements are correct according

to international accounting standards?

1 Internally generated goodwill should not be capitalised.

2 Purchased goodwill should normally be amortised through the income statement.

3 Development expenditure must be capitalised if certain conditions are met.

A 1 and 3 only

B 1 and 2 only

C 2 and 3 only

D All three statements are correct

正确答案：A

2 Your firm was appointed as auditor to Indigo Co, an iron and steel corporation, in September 2005. You are the

manager in charge of the audit of the financial statements of Indigo, for the year ending 31 December 2005.

Indigo owns office buildings, a workshop and a substantial stockyard on land that was leased in 1995 for 25 years.

Day-to-day operations are managed by the chief accountant, purchasing manager and workshop supervisor who

report to the managing director.

All iron, steel and other metals are purchased for cash at ‘scrap’ prices determined by the purchasing manager. Scrap

metal is mostly high volume. A weighbridge at the entrance to the stockyard weighs trucks and vans before and after

the scrap metals that they carry are unloaded into the stockyard.

Two furnaces in the workshop melt down the salvageable scrap metal into blocks the size of small bricks that are then

stored in the workshop. These are sold on both credit and cash terms. The furnaces are now 10 years old and have

an estimated useful life of a further 15 years. However, the furnace linings are replaced every four years. An annual

provision is made for 25% of the estimated cost of the next relining. A by-product of the operation of the furnaces is

the production of ‘clinker’. Most of this is sold, for cash, for road surfacing but some is illegally dumped.

Indigo’s operations are subsidised by the local authority as their existence encourages recycling and means that there

is less dumping of metal items. Indigo receives a subsidy calculated at 15% of the market value of metals purchased,

as declared in a quarterly return. The return for the quarter to 31 December 2005 is due to be submitted on

21 January 2006.

Indigo maintains manual inventory records by metal and estimated quality. Indigo counted inventory at 30 November

2005 with the intention of ‘rolling-forward’ the purchasing manager’s valuation as at that date to the year-end

quantities per the manual records. However, you were not aware of this until you visited Indigo yesterday to plan

your year-end procedures.

During yesterday’s tour of Indigo’s premises you saw that:

(i) sheets of aluminium were strewn across fields adjacent to the stockyard after a storm blew them away;

(ii) much of the vast quantity of iron piled up in the stockyard is rusty;

(iii) piles of copper and brass, that can be distinguished with a simple acid test, have been mixed up.

The count sheets show that metal quantities have increased, on average, by a third since last year; the quantity of

aluminium, however, is shown to be three times more. There is no suitably qualified metallurgical expert to value

inventory in the region in which Indigo operates.

The chief accountant disappeared on 1 December, taking the cash book and cash from three days’ sales with him.

The cash book was last posted to the general ledger as at 31 October 2005. The managing director has made an

allegation of fraud against the chief accountant to the police.

The auditor’s report on the financial statements for the year ended 31 December 2004 was unmodified.

Required:

(a) Describe the principal audit procedures to be carried out on the opening balances of the financial statements

of Indigo Co for the year ending 31 December 2005. (6 marks)

正确答案：
2 INDIGO CO
(a) Opening balances – principal audit procedures
Tutorial note: ‘Opening balances’ means those account balances which exist at the beginning of the period. The question
clearly states that the prior year auditor’s report was unmodified therefore any digression into the prior period opinion being
other than unmodified or the prior period not having been audited will not earn marks.
■ Review of the application of appropriate accounting policies in the financial statements for the year ended 31 December
2004 to ensure consistent with those applied in 2005.
■ Where permitted (e.g. if there is a reciprocal arrangement with the predecessor auditor to share audit working papers
on a change of appointment), a review of the prior period audit working papers.
Tutorial note: There is no legal, ethical or other professional duty that requires a predecessor auditor to make available
its working papers.
■ Current period audit procedures that provide evidence concerning the existence, measurement and completeness of
rights and obligations. For example:
? after-date receipts (in January 2005 and later) confirming the recoverable amount of trade receivables at
31 December 2004;
? similarly, after-date payments confirming the completeness of trade and other payables (for services);
? after-date sales of inventory held at 31 December 2004;
? review of January 2005 bank reconciliation (confirming clearance of reconciling items at 31 December 2004).
■ Analytical procedures on ratios calculated month-on-month from 31 December 2004 to date and further investigation
of any distortions identified at the beginning of the current reporting period. For example:
? inventory turnover (by category of metal);
? average collection payment;
? average payment period;
? gross profit percentage (by metal).
■ Examination of historic accounting records for non-current assets and liabilities (if necessary). For example:
? agreeing balances on asset registers to the client’s trial balance as at 31 December 2004;
? agreeing statements of balances on loan accounts to the financial statements as at 31 December 2004.
■ If the above procedures do not provide sufficient evidence, additional substantive procedures should be performed. For
example, if additional evidence is required concerning inventory at 31 December 2004, cut-off tests may be
reperformed.

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