2020年ACCA考试报名条件对学历有要求吗？

发布时间：2020-02-26

伴随着新年的到来，2020年ACCA考试也将和我们见面。因此，一些准备报考的小伙伴已经考试在网上查询相关的报名信息。比如，2020年ACCA考试报名条件对学历是否有要求。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试报名条件的相关信息，以供参考。

ACCA考试报名条件宽松，对报考人员的学历并无严格限制。不同学历的报考人员可采用不同的路径，成为ACCA的注册学员。报名参加ACCA考试，要具备以下条件之一：

 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；（教育部承认的学历除了全日制，还包括成考、自考等，小伙伴们要注意区分）

 2）教育部认可的高等院校在校生，顺利完成所有课程考试，即可报名成为ACCA的正式学员；（51题库考试学习网提醒：这里的在校生是本科生，而未完成所有课程考试的在校大学生也可以通过其他途径报考ACCA考试）

对于学历不符合要求的考生，可通过以下途径报考。

3）未符合以上报名资格的申请者，而年龄在21岁以上，可循成年考生（MSER）途径申请入会。（学历符合要求的考生，没有年龄限制）该途径允许学员作为ACCA校外进修生，在两年内通过F2和F3两门课程，便能以正式学员的身份继续考其他科目。（这种途径进入的考生，在通过F2、F3课程之后，仍然要按照正常考试模块顺序参加考试）

4）如果是未符合1、2项报名资格的申请者，也可以先申请参加CAT资格考试。考生在获得CAT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。后续考试需要正常的模块顺序进行，请注意。

注意，注册报名随时都可以进行，但注册时间的早晚，决定了第一次参加考试的时间。一般而言，每年7月31日前注册，有资格参加同年12月份的考试；12月15日前注册，有资格参加翌年6月份考试。另外，小伙伴们如果准备不够好，即使能够报名当年的ACCA考试，也别急于报考哦。

以上就是关于ACCA考试报名条件的相关情况。51题库考试学习网提醒：ACCA学员注册要求较低，但是考试费用高，且考试科目较多，小伙伴们在报考后应抓紧时间尽快脱坑。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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。

5 You are the audit manager for three clients of Bertie & Co, a firm of Chartered Certified Accountants. The financial

year end for each client is 30 September 2007.

You are reviewing the audit senior’s proposed audit reports for two clients, Alpha Co and Deema Co.

Alpha Co, a listed company, permanently closed several factories in May 2007, with all costs of closure finalised and

paid in August 2007. The factories all produced the same item, which contributed 10% of Alpha Co’s total revenue

for the year ended 30 September 2007 (2006 – 23%). The closure has been discussed accurately and fully in the

chairman’s statement and Directors’ Report. However, the closure is not mentioned in the notes to the financial

statements, nor separately disclosed on the financial statements.

The audit senior has proposed an unmodified audit opinion for Alpha Co as the matter has been fully addressed in

the chairman’s statement and Directors’ Report.

In October 2007 a legal claim was filed against Deema Co, a retailer of toys. The claim is from a customer who slipped

on a greasy step outside one of the retail outlets. The matter has been fully disclosed as a material contingent liability

in the notes to the financial statements, and audit working papers provide sufficient evidence that no provision is

necessary as Deema Co’s lawyers have stated in writing that the likelihood of the claim succeeding is only possible.

The amount of the claim is fixed and is adequately covered by cash resources.

The audit senior proposes that the audit opinion for Deema Co should not be qualified, but that an emphasis of matter

paragraph should be included after the audit opinion to highlight the situation.

Hugh Co was incorporated in October 2006, using a bank loan for finance. Revenue for the first year of trading is

$750,000, and there are hopes of rapid growth in the next few years. The business retails luxury hand made wooden

toys, currently in a single retail outlet. The two directors (who also own all of the shares in Hugh Co) are aware that

due to the small size of the company, the financial statements do not have to be subject to annual external audit, but

they are unsure whether there would be any benefit in a voluntary audit of the first year financial statements. The

directors are also aware that a review of the financial statements could be performed as an alternative to a full audit.

Hugh Co currently employs a part-time, part-qualified accountant, Monty Parkes, who has prepared a year end

balance sheet and income statement, and who produces summary management accounts every three months.

Required:

(a) Evaluate whether the audit senior’s proposed audit report is appropriate, and where you disagree with the

proposed report, recommend the amendment necessary to the audit report of:

(i) Alpha Co; (6 marks)

正确答案：
5 BERTIE & CO
(a) (i) Alpha Co
The factory closures constitute a discontinued operation per IFRS 5 Non-Current Assets Held for Sale and Discontinued
Operations, due to the discontinuance of a separate major component of the business. It is a major component due to
the 10% contribution to revenue in the year to 30 September 2007 and 23% contribution in 2006. It is a separate
business component of the company due to the factories having made only one item, indicating a separate income
generating unit.
Under IFRS 5 there must be separate disclosure on the face of the income statement of the post tax results of the
discontinued operation, and of any profit or loss resulting from the closures. The revenue and costs of the discontinued
operation should be separately disclosed either on the face of the income statement or in the notes to the financial
statements. Cash flows relating to the discontinued operation should also be separately disclosed per IAS 7 Cash Flow
Statements.
In addition, as Alpha Co is a listed company, IFRS 8 Operating Segments requires separate segmental disclosure of
discontinued operations.
Failure to disclose the above information in the financial statements is a material breach of International Accounting
Standards. The audit opinion should therefore be qualified on the grounds of disagreement on disclosure (IFRS 5,
IAS 7 and IFRS 8). The matter is material, but not pervasive, and therefore an ‘except for’ opinion should be issued.
The opinion paragraph should clearly state the reason for the disagreement, and an indication of the financial
significance of the matter.
The audit opinion relates only to the financial statements which have been audited, and the contents of the other
information (chairman’s statement and Directors’ Report) are irrelevant when deciding if the financial statements show
a true and fair view, or are fairly presented.
Tutorial note: there is no indication in the question scenario that Alpha Co is in financial or operational difficulty
therefore no marks are awarded for irrelevant discussion of going concern issues and the resultant impact on the audit
opinion.

(b) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he had

hoped, and he made a trading loss of ￡8,000 in the year to 31 March 2007. However, trading is now improving,

and Donald has sufficient orders to ensure that the business will make profits of at least ￡30,000 in the year to

31 March 2008.

In order to raise funds to support his business over the last 15 months, Donald has sold a painting which was

given to him on the death of his grandmother in January 1998. The probate value of the painting was ￡3,200,

and Donald sold it for ￡8,084 (after deduction of 6% commission costs) in November 2006.

He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of ￡8,775 (after

indexation of ￡249 and taper relief of ￡975).

Required:

(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)

正确答案：

 

4 A properly conducted appraisal interview is fundamental in ensuring the success of an organisation’s performance

appraisal system.

Required:

(a) Describe three approaches to conducting the appraisal interview. (5 marks)

正确答案：
4 Appraisal systems are central to human resource management and understanding the difficulties of such schemes and the correct
approach to them is necessary if the appraisal process is to be successful and worthwhile.
(a) The manager conducting the interview might base it on one of three approaches.
The Tell and Sell Method. The manager explains to the employee being appraised how the appraisal assessment is to be undertaken and gains acceptance of the evaluation and improvement plan from the employee. Human resource skills are important with this approach in order for the manager to be able to provide constructive criticism and to motivate the employee.
The Tell and Listen Method. The manager invites the employee to respond to the way that the interview is to be conducted.This approach requires counselling skills and encouragement to allow the employee to participate fully in the interview. A particular feature of this approach is the encouragment of feedback from the employee.
The Problem Solving Method. With this method the manager takes a more helpful approach and concentrates on the work problems of the employee, who is encouraged to think through his or her problems and to provide their own intrinsic motivation.

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