2020年在校大学生可以报考ACCA考试吗？

发布时间：2020-02-26

近年来ACCA考试热度不断上升，网上也出现了许多关于考试报名的询问。比如，有网友就在询问2020年在校大学生是否可以报考ACCA考试。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考试报名条件较低，对报考人员的学历以及工作并无硬性要求，大专以上学历可直接报考，在校本科生在完成课程考试的情况下也是可以直接报考ACCA考试。另外，不满足以上条件的人员也可以通过其他途径进行报名。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，请考生注意）

 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：这里的在校生是指本科在校生）

对于学历不满足要求的考生，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。

各位考生要注意，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。当然了，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在中国境内设有多个考点，小伙伴们在报考时要选择最合适的考点哦。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。

(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).

Assume that no tax planning measures are taken and that there has been no change in the value of any

of the assets since David’s death. (4 marks)

正确答案：

 

10 What would the company’s profit become after the correction of the above errors?

A $634,760

B $624,760

C $624,440

D $625,240

正确答案：D
630,000 – 4,320 – 440

(ii) Explain, with reasons, the relief available in respect of the fall in value of the shares in All Over plc,

identify the years in which it can be claimed and state the time limit for submitting the claim.

(3 marks)

正确答案：

 

(b) ‘Strategic positioning’ is about the way that a company as a whole is placed in its environment and concerns its

‘fit’ with the factors in its environment.

With reference to the case as appropriate, explain how a code of ethics can be used as part of a company’s

overall strategic positioning. (7 marks)

正确答案：
(b) Code of ethics and strategic positioning
Strategic positioning is about the way that a whole company is placed in its environment as opposed to the operational level,
which considers the individual parts of the organisation.
Ethical reputation and practice can be a key part of environmental ‘fit’, along with other strategic issues such as generic
strategy, quality and product range.
The ‘fit’ enables the company to more fully meet the expectations, needs and demands of its relevant stakeholders – in this
case, European customers.
The ‘quality’ of the strategic ‘fit’ is one of the major determinants of business performance and so is vital to the success of
the business.
HPC has carefully manoeuvred itself to have the strategic position of being the highest ethical performer locally and has won
orders on that basis.
It sees its strategic position as being the ethical ‘benchmark’ in its industry locally and protects this position against its parent
company seeking to impose a new code of ethics.
The ethical principles are highly internalised in Mr Hogg and in the company generally, which is essential for effective strategic
implementation.

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