ACCA考试对英文有要求吗？

发布时间：2022-04-10

最近有很多备考ACCA考试的同学询问：“ACCA考试对英文有要求吗?”今天51题库考试学习网就为大家带来了报考ACCA考试相关的内容，欢迎各位同学前来围观!

ACCA是国际性的考试，所以官方没有明确的要求报考ACCA考试的人员必须达到英语多少级，难度上是因人而异的。在我国国内比较明确的就四六级、专四、专八等英语级别，国外针对英语非母语的学生，要求都是托福和雅思。

ACCA考试全英文，理论上英语的过了四六级就是可以参加考试的。因为ACCA考试是循序渐进的，再加上ACCA考试对英文语法的要求并没有四六级那么苛刻，考官看到答案，只要考生的描述能与题目相符合即可，考生用最简单的语句也是可以的，偶尔有个别错的单词也无伤大雅，但由于ACCA考试涉及很多财会、金融、法律专业性的词汇，这个就要求考生必须进行积累，尤其是零基础的考生，否则是很难学进去的。

一、报名成为ACCA的正式学员的要求(以下条件满足一条即可)：

1、教育部认可的高等院校在校生(本科在校)，顺利完成大一的课程考试，即可报名成为ACCA的正式学员;

2、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;

3、未符合1、2项报名资格的申请者，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。

二、报名相关的注意事项：

1、登录ACCA全球官网http://www.accaglobal.com/;

2、点击My ACCA登录，输入自己的学员号和密码，进入您的个人空间;

3、选择EXAM ENTER，按照页面相关提示，进入考试报名界面，选择相关报考科目，报名即可。

4、打印准考证

(1)在ACCA官网主页http://www.accaglobal.com/en.html点击MY ACCA，进入登录页面;

(2)进入MY ACCA账户后点击左侧的EXAM ENTRY;

(3)进入考试信息页面，在Exam attendance docket中点击Download Docket，确认准考证信息无误后，下载并打印PDF准考证即可。一般在考前两周左右即开放打印。

以上就是51题库考试学习网为大家带来的ACCA考试相关资讯，希望能够帮到大家!想要了解更多ACCA考试相关的信息，请多多关注51题库考试学习网。

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。

(iii) A statement on the importance of confidentiality in the financing of the early stage working capital needs

and an explanation of how this conflicts with the duty of transparency in matters of corporate

governance. (6 marks)

Professional marks for layout, logical flow and persuasiveness of the statement. (4 marks)

正确答案：
(iii) Importance of confidentiality in the financing of the project and the normal duty of transparency.
I have been asked to include a statement in my remarks on the balance between our duty to be transparent whenever
possible and the need for discretion and confidentiality in some situations. In the case of our initial working capital needs
for the Giant Dam Project, the importance of confidentiality in financing is due to the potential for adverse publicity that
may arise for the lender. It is important that R&M have the project adequately financed, especially in the early stages
before the interim payments from the client become fully effective.
In general, of course, we at R&M attempt to observe the highest standards of corporate governance and this involves
adopting a default position of transparency rather than concealment wherever possible. We recognise that transparency
is important to underpin investor confidence and to provide investors with the information they need to make fund
allocation decisions.
Whilst it is normal to disclose the amount of debt we carry at any given point (on the balance sheet), it is rarely normal
practice to disclose the exact sources of those loans. In the case of the financing of initial working capital for the Giant
Dam Project, I’m sure you will realise that in this unique situation, disclosure of the lender’s identity could threaten the
progress of the project. For this reason we must resist any attempts to release this into the public domain. We are aware
of one pressure group that is actively seeking to discover this information in order to disrupt the project’s progress and
we shall be taking all internal measures necessary to ensure they do not obtain the information.
Thank you for listening.

(d) Player trading

Another proposal is for the club to sell its two valuable players, Aldo and Steel. It is thought that it will receive a

total of $16 million for both players. The players are to be offered for sale at the end of the current football season

on 1 May 2007. (5 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)

正确答案：

Jewel Co is setting up an online business importing and selling jewellery headphones. The cost of each set of headphones varies depending on the number purchased, although they can only be purchased in batches of 1,000 units. It also has to pay import taxes which vary according to the quantity purchased.

Jewel Co has already carried out some market research and identified that sales quantities are expected to vary depending on the price charged. Consequently, the following data has been established for the first month:

Required:

(a) Calculate how many batches Jewel Co should import and sell. (6 marks)

(b) Explain why Jewel Co could not use the algebraic method to establish the optimum price for its product.

(4 marks)

正确答案：
(b)Thealgebraicmodelrequiresseveralassumptionstobetrue.First,theremustbeaconsistentrelationshipbetweenprice(P)anddemand(Q),sothatademandequationcanbeestablished,usuallyintheform.P=a–bQ.Here,althoughthereisaclearrelationshipbetweenthetwo,itisnotaperfectlylinearrelationshipandsomorecomplicatedtechniquesarerequiredtocalculatethedemandequation.ItalsocannotbeassumedthatalinearrelationshipwillholdforallvaluesofPandQotherthanthefivegiven.Similarly,theremustbeaclearrelationshipbetweendemandandmarginalcost,usuallysatisfiedbyconstantvariablecostperunitandconstantfixedcosts.Thechangingvariablecostsperunitagaincomplicatetheissue,butitisthechangesinfixedcostswhichmakethealgebraicmethodlessusefulinJewel’scase.Thealgebraicmodelisonlysuitableforcompaniesoperatinginamonopolyanditisnotclearherewhetherthisisthecase,butitseemsunlikely,soany‘optimum’pricemightbecomeirrelevantifJewel’scompetitorschargesignificantlylowerprices.Othermoregeneralfactorsnotconsideredbythealgebraicmodelarepoliticalfactorswhichmightaffectimports,socialfactorswhichmayaffectcustomertastesandeconomicfactorswhichmayaffectexchangeratesorcustomerspendingpower.Thereliabilityoftheestimatesthemselves–forsalesprices,variablecostsandfixedcosts–couldalsobecalledintoquestion.

(b) The directors of Carver Ltd are aware that some of the company’s shareholders want to realise the value in their

shares immediately. Accordingly, instead of investing in the office building or the share portfolio they are

considering two alternative strategies whereby, following the sale of the company’s business, a payment will be

made to the company’s shareholders.

(i) Liquidate the company. The payment by the liquidator would be ￡126 per share.

(ii) The payment of a dividend of ￡125 per share following which a liquidator will be appointed. The payment

by the liquidator to the shareholders would then be ￡1 per share.

The company originally issued 20,000 ￡1 ordinary shares at par value to 19 members of the Cutler family.

Following a number of gifts and inheritances there are now 41 shareholders, all of whom are family members.

The directors have asked you to attend a meeting to set out the tax implications of these two alternative strategies

for each of the two main groups of shareholders: adults with shareholdings of more than 500 shares and children

with shareholdings of 200 shares or less.

Required:

Prepare notes explaining:

– the amount chargeable to tax; and

– the rates of tax that will apply

in respect of each of the two strategies for each of the two groups of shareholders ready for your meeting

with the directors of Carver Ltd. You should assume that none of the shareholders will have any capital

losses either in the tax year 2007/08 or brought forward as at 5 April 2007. (10 marks)

Note:

You should assume that the rates and allowances for the tax year 2006/07 will continue to apply for the

foreseeable future.

正确答案：

 

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