江西省考生有本科学历但还在读双学位可以考ACCA国际会计师吗？

发布时间：2020-01-10

从事会计行业的同学们是否都有一个疑问？那就是CPA证书和ACCA证书谁更好？51题库考试学习网想告诉大家的是，这两个证书没有任何可比性，但与国内注册会计师CPA证书相比，ACCA素来以低门槛的报考条件著名。如今，ACCA证书的含金量也已经被无数“会计人”发现，都纷纷不约而同地来报考ACCA考试，那么报考的具体规定是什么呢？有本科学位但在读双学位可以报考ACCA吗？且随51题库考试学习网一起来了解：

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。

(e) Job instruction. (3 marks)

正确答案：
(e) Job instruction is a one to one method of training through which the trainee is shown how to fulfill a task and then allowed to get on with that task. It is a systematic approach to training involving immediate supervision and by allowing the trainee to complete the task is a cost effective way of training.

(b) What research techniques could Mark use to get an accurate assessment of staff attitudes to the proposed

changes? (8 marks)

正确答案：
(b) As the term internal marketing implies, the methods of ascertaining staff reactions to the proposed growth strategy have close
parallels with the ways you find out about customer reaction to the company or its products. The benefits of taking a
structured research approach are considerable and often firms may prefer that attitude surveys are carried out by outside
consultants in order to improve objectivity and to remove some of the problems with Mark’s power and position. As with
external market research you are looking to see whether staff will ‘buy into’ the proposed strategy and the accurate
measurement of attitudes and consequent behaviour is very important.
Creating the framework for undertaking the research involves defining the issue to be researched – in this case staff attitudes
towards the growth strategy, designing the research methods, including the use of questionnaires and interviews, determining
the sample of staff to be involved, the use or otherwise of focus groups and ways of ensuring the data collected gives an
accurate picture of staff attitudes. The data generated must be analysed and presented to Mark in an appropriate way. How
the insights into staff attitudes are gained through the research is important, as is the communication of the results to the
staff. Mark should be aware that such research will inevitably create expectations among staff and managing those
expectations will be a test of his leadership powers.

4 (a) For this part, assume today’s date is 1 March 2006.

Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading company

that makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,

and commenced trading on the same day. The business has been successful, and the company has accumulated

a large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben have

received an offer from a rival company, which they are considering. The offer provides Bill and Ben with two

alternative methods of payment for the purchase of their shares:

(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.

(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.

Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offer

terms is that Bill and Ben would be retained as employees of the company on the same salary.

Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.

Required:

(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March

2006 will result in the highest after tax cash amount for Bill and Ben:

(1) payment of a dividend, or

(2) payment of a salary bonus.

You are not required to consider the corporation tax (CT) implications for Flower Limited in your

answer. (5 marks)

正确答案：

 

As a result, Bill and Ben would each be better off by ￡15,005 (69,142 – 54,137). If the cash were extracted by way
of dividend.
Tutorial note: In this answer the employers’ national insurance liability on the salary has been ignored. Credit would be
given to a candidate who recognised this issue.

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