甘肃省考生：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。

(b) The CEO of Oceania National Airways (ONA) has already strongly rejected the re-positioning of ONA as a ‘no

frills’ low-cost budget airline.

(i) Explain the key features of a ‘no frills’ low-cost strategy. (4 marks)

正确答案：
(b) (i) A ‘no frills’ strategy combines low price with low perceived benefits of the product or service. It is primarily associated
with commodity goods and services where customers do not discern or value differences in the products or services
offered by competing suppliers. In some circumstances the customer cannot afford the better quality product or service
of a particular supplier. ‘No frills’ strategies are particularly attractive in price-sensitive markets. Within the airline sector,
the term ‘no frills’ is associated with a low cost pricing strategy. In Europe, at the time of writing, easyJet and Ryanair
are the two dominant ‘no frills’ low-cost budget airlines. In Asia, AirAsia and Tiger Airways are examples of ‘no frills’ lowcost
budget carriers. ‘No frills’ strategies usually exist in markets where buyers have high power coupled with low
switching costs and so there is little brand loyalty. It is also prevalent in markets where there are few providers with
similar market shares. As a result of this the cost structure of each provider is similar and new product and service
initiatives are quickly copied. Finally a ‘no frills’ strategy might be pursued by a company entering the market, using thisas a strategy to gain market share before progressing to alternative strategies.

(c) Discuss TWO limitations of the Boston Consulting Group matrix as a strategic planning tool. (4 marks)

正确答案：
(c) There are numerous criticisms that have been made regarding the BCG growth share matrix. Two such criticisms are as
follows:
– It is a model and the weakness of any model is inherent in its assumptions. For example many strategists are of the
opinion that the axes of the model are much too simplistic. The model implies that competitive strength is indicated by
relative market share. However other factors such as strength of brands, perceived product/service quality and costs
structures also contribute to competitive strength.
Likewise the model implies that the attractiveness of the marketplace is indicated by the growth rate of the market. This
is not necessarily the case as organisations that lack the necessary capital resources may find low-growth markets an
attractive proposition especially as they tend to have a lower risk profile than high-growth markets.
– There are problems with defining the market. The model requires management to define the marketplace within which
a business is trading in order that its rate of growth and relative market share can be calculated. This can prove
problematic in comparing competitors since if they supply different products and services then the absence of a
consistent basis for comparison impairs the usefulness of the model.
Other valid criticisms include the following:
The application of the BCG matrix may prove costly and time-consuming since it necessitates the collection of a large
amount of data. The use of the model may also lead to unfortunate consequences, such as:
– Moving into areas where there is little experience
– Over-milking of cash cows
– Abandonment of potentially healthy businesses labelled as problem children
– Neglect of interrelationships among businesses, and
– Too many problem children within the business portfolio largely as a consequence of incorrect focus of
management attention.

2 Your audit client, Prescott Co, is a national hotel group with substantial cash resources. Its accounting functions are

well managed and the group accounting policies are rigorously applied. The company’s financial year end is

31 December.

Prescott has been seeking to acquire a construction company for some time in order to bring in-house the building

and refurbishment of hotels and related leisure facilities (e.g. swimming pools, squash courts and restaurants).

Prescott’s management has recently identified Robson Construction Co as a potential target and has urgently requested

that you undertake a limited due diligence review lasting two days next week.

Further to their preliminary talks with Robson’s management, Prescott has provided you with the following brief on

Robson Construction Co:

The chief executive, managing director and finance director are all family members and major shareholders. The

company name has an established reputation for quality constructions.

Due to a recession in the building trade the company has been operating at its overdraft limit for the last 18

months and has been close to breaching debt covenants on several occasions.

Robson’s accounting policies are generally less prudent than those of Prescott (e.g. assets are depreciated over

longer estimated useful lives).

Contract revenue is recognised on the percentage of completion method, measured by reference to costs incurred

to date. Provisions are made for loss-making contracts.

The company’s management team includes a qualified and experienced quantity surveyor. His main

responsibilities include:

(1) supervising quarterly physical counts at major construction sites;

(2) comparing costs to date against quarterly rolling budgets; and

(3) determining profits and losses by contract at each financial year end.

Although much of the labour is provided under subcontracts all construction work is supervised by full-time site

managers.

In August 2005, Robson received a claim that a site on which it built a housing development in 2002 was not

properly drained and is now subsiding. Residents are demanding rectification and claiming damages. Robson

has referred the matter to its lawyers and denied all liability, as the site preparation was subcontracted to Sarwar

Services Co. No provisions have been made in respect of the claims, nor has any disclosure been made.

The auditor’s report on Robson’s financial statements for the year to 30 June 2005 was signed, without

modification, in March 2006.

Required:

(a) Identify and explain the specific matters to be clarified in the terms of engagement for this due diligence

review of Robson Construction Co. (6 marks)

正确答案：
2 PRESCOTT CO
(a) Terms of engagement – matters to be clarified
Tutorial note: This one-off assignment requires a separate letter of engagement. Note that, at this level, a standard list of
contents will earn few, if any, marks. Any ‘ideas list’ must be tailored to generate answer points specific to the due diligence
review of this target company.
■ Objective of the review: for example, to find and report facts relevant to Prescott’s decision whether to acquire Robson.
The terms should confirm whether Prescott’s interest is in acquiring the company (i.e. the share capital) or its trading
assets (say), as this will affect the nature and scope of the review.
Tutorial note: This is implied as Prescott ‘has been seeking to acquire ... to bring building … in-house’.
■ Prescott’s management will be solely responsible for any decision made (e.g. any offer price made to purchase Robson).
■ The nature and scope of the review and any standards/guidelines in accordance with which it will be conducted. That
investigation will consist of enquiry (e.g. of the directors and the quantity surveyor) and analytical procedures (e.g. on
budgeted information and prior period financial statements).
Tutorial note: This is not going to be a review of financial statements. The prior year financial statements have only
recently been audited and financial statements for the year end 30 June 2006 will not be available in time for the
review.
■ The level of assurance will be ‘negative’. That is, that the material subject to review is free of material misstatement. It
should be stated that an audit is not being performed and that an audit opinion will not be expressed.
■ The timeframe. for conducting the investigation (two days next week) and the deadline for reporting the findings.
■ The records, documentation and other information to which access will be unrestricted. This will be the subject of
agreement between Prescott and Robson.
■ A responsibility/liability disclaimer that the engagement cannot be relied upon to disclose errors, illegal acts or other
irregularities (e.g. fraudulent financial reporting or misappropriations of Robson’s assets).
Tutorial note: Third party reliance on the report seems unlikely as Prescott has ‘substantial cash resources’ and may not
need to obtain loan finance.

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