ACCA证书获得方式你都清楚了吗

发布时间：2021-04-09

很多通过ACCA考试的考生都不知道如何领取ACCA证书，接下来就和51题库考试学习网一起去了解下吧!

一、ACCA高级商业会计证书

通过技能课程获得。涵盖专业财会人员应具备的核心专业技能，介绍商务运作的法律环境，并强化财会方面关键技能。ACCA通过前九门考试加上完成Professional ethics module后，系统会生成ACCA高级商业会计证书(Advanced Diploma in Accounting&Business)。

二、ACCA商业会计证书

通过基础课程获得。主要涉及基本的会计原理，财会信息的作用和管理领域的主要问题。在ACCA通过前三门考试加上完成foundations in professionalism后，系统会生成ACCA商业会计证书(Diploma in Accounting&Business)

三、ACCA专业阶段完成认证

核心课程及选项课程(四科选其中二科)。着重于企业战略管理中财务人员的作用，培养学员以专业知识对信息进行评估，并在专业伦理框架内提出合理的经营建议和忠告。选择课程的引入，使学员能根据自身的工作性质(专业执业或财务管理)选择课程，从而强化相关领域的知识。ACCA完成全部P阶段考试，系统会生成Professional Stage Completion Certification。

注意：如果有部分科目免考，F1-F3中至少有一门是自己考过的才会有商业会计证书;F4-F9中必须起码有两门是自己考试通过的才符合获得高级商业会计证书的资格。

证书获取方式：登录My ACCA-EXAM STATUS&RESULTS栏目里的Print a Certificate找到，证书为电子版本，自行保存到本地或打印。

四、ACCA会员证书

当成为ACCA会员所必须经历的三个E——Exams(考试)、Ethics(道德模块)以及Practical Experience(3年相关工作经验)，即可申请正式成为ACCA会员(只有ACCA会员才可以被允许使用特许公认会计师Chartered Certified Accountant这一头衔，并可在个人名片上使用ACCA的称谓。)，获得ACCA会员证书，开启你的人生新篇章。

证书获取方式：登录MY ACCA，完成Professional Ethics Module及工作经验要求(PER)，并提交会员申请。ACCA总部会在每个council meeting(3,6,9,11月)后会特制会员证书，并批量寄到中国的代表处。各个代表处收到证书后，会联系会员，并用顺丰快递给大家寄送。请务必把正确的联系方式，包括电话和邮箱更新在MY ACCA里，否则代表处无法寄送证书。

五、ACCA资深会员证书

成为ACCA会员后，每一位会员每年需要按时缴会员年费并按相关要求完成并提交每年所需的CPD学时，连续五年后便自动成为ACCA资深会员(FCCA)，获得ACCA资深会员证书并可使用资深特许公认会计师这一称谓。

证书获取方式：满足成为FCCA条件后，系统会自动转换，并将FCCA证书寄到中国的代表处，各个代表处收到证书后，会联系会员，并会安排寄送。

以上就是51题库考试学习网给大家分享的关于ACCA考试证书领取方式的相关分享，希望能够帮到大家!

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。

(ii) Following on from your answer to (i), evaluate the two purchase proposals, and advise Bill and Ben

which course of action will result in the highest amount of after tax cash being received by the

shareholders if the disposal takes place on 31 March 2006. (4 marks)

正确答案：

 

(iii) problems with delegation; (4 marks)

正确答案：
(iii) Problems with delegation are threefold. Firstly, reluctance from managers who are afraid of losing control, who fear that subordinates may carry out the work badly and who are resentful of subordinate development. Secondly, there is the problem of lack of confidence, lack of self confidence in the manager and often a lack of confidence in the subordinates.Thirdly, there are problems of trust; that is the amount of trust the superior has in the subordinate and the trust that the subordinate feels the superior has in him or her.

(c) Discuss the ethical and social responsibilities of the Beth Group and whether a change in the ethical and

social attitudes of the management could improve business performance. (7 marks)

Note: requirement (c) includes 2 professional marks for development of the discussion of the ethical and social

responsibilities of the Beth Group.

正确答案：
(c) Corporate social responsibility (CSR) is concerned with business ethics and the company’s accountability to its stakeholders,
and about the way it meets its wider obligations. CSR emphasises the need for companies to adopt a coherent approach to
a range of stakeholders including investors, employees, suppliers, and customers. Beth has paid little regard to the promotion
of socially and ethically responsible policies. For example, the decision to not pay the SME creditors on the grounds that they
could not afford to sue the company is ethically unacceptable. Additionally, Beth pays little regard to local customs and
cultures in its business dealings.
The stagnation being suffered by Beth could perhaps be reversed if it adopted more environmentally friendly policies. The
corporate image is suffering because of its attitude to the environment. Environmentally friendly policies could be cost effective
if they help to increase market share and reduce the amount of litigation costs it has to suffer. The communication of these
policies would be through the environmental report, and it is critical that stakeholders feel that the company is being
transparent in its disclosures.
Evidence of corporate misbehaviour (Enron, World.com) has stimulated interest in the behaviour of companies. There has
been pressure for companies to show more awareness and concern, not only for the environment but for the rights and
interests of the people they do business with. Governments have made it clear that directors must consider the short-term
and long-term consequences of their actions, and take into account their relationships with employees and the impact of the
business on the community and the environment. The behaviour of Beth will have had an adverse effect on their corporate
image.
CSR requires the directors to address strategic issues about the aims, purposes, and operational methods of the organisation,
and some redefinition of the business model that assumes that profit motive and shareholder interests define the core purpose
of the company. The profits of Beth will suffer if employees are not valued and there is poor customer support.
Arrangements should be put in place to ensure that the business is conducted in a responsible manner. The board should
look at broad social and environmental issues affecting the company and set policy and targets, monitoring performance and
improvements.

3 On 1 January 2007 Dovedale Ltd, a company with no subsidiaries, intends to purchase 65% of the ordinary share

capital of Hira Ltd from Belgrove Ltd. Belgrove Ltd currently owns 100% of the share capital of Hira Ltd and has no

other subsidiaries. All three companies have their head offices in the UK and are UK resident.

Hira Ltd had trading losses brought forward, as at 1 April 2006, of ￡18,600 and no income or gains against which

to offset losses in the year ended 31 March 2006. In the year ending 31 March 2007 the company expects to make

further tax adjusted trading losses of ￡55,000 before deduction of capital allowances, and to have no other income

or gains. The tax written down value of Hira Ltd’s plant and machinery as at 31 March 2006 was ￡96,000 and

there will be no fixed asset additions or disposals in the year ending 31 March 2007. In the year ending 31 March

2008 a small tax adjusted trading loss is anticipated. Hira Ltd will surrender the maximum possible trading losses

to Belgrove Ltd and Dovedale Ltd.

The tax adjusted trading profit of Dovedale Ltd for the year ending 31 March 2007 is expected to be ￡875,000 and

to continue at this level in the future. The profits chargeable to corporation tax of Belgrove Ltd are expected to be

￡38,000 for the year ending 31 March 2007 and to increase in the future.

On 1 February 2007 Dovedale Ltd will sell a small office building to Hira Ltd for its market value of ￡234,000.

Dovedale Ltd purchased the building in March 2005 for ￡210,000. In October 2004 Dovedale Ltd sold a factory

for ￡277,450 making a capital gain of ￡84,217. A claim was made to roll over the gain on the sale of the factory

against the acquisition cost of the office building.

On 1 April 2007 Dovedale Ltd intends to acquire the whole of the ordinary share capital of Atapo Inc, an unquoted

company resident in the country of Morovia. Atapo Inc sells components to Dovedale Ltd as well as to other

companies in Morovia and around the world.

It is estimated that Atapo Inc will make a profit before tax of ￡160,000 in the year ending 31 March 2008 and will

pay a dividend to Dovedale Ltd of ￡105,000. It can be assumed that Atapo Inc’s taxable profits are equal to its profit

before tax. The rate of corporation tax in Morovia is 9%. There is a withholding tax of 3% on dividends paid to

non-Morovian resident shareholders. There is no double tax agreement between the UK and Morovia.

Required:

(a) Advise Belgrove Ltd of any capital gains that may arise as a result of the sale of the shares in Hira Ltd. You

are not required to calculate any capital gains in this part of the question. (4 marks)

正确答案：
(a) Capital gains that may arise on the sale by Belgrove Ltd of shares in Hira Ltd
Belgrove Ltd will realise a capital gain on the sale of the shares unless the substantial shareholding exemption applies. The
exemption will be given automatically provided all of the following conditions are satisfied.
– Belgrove Ltd has owned at least 10% of Hira Ltd for a minimum of 12 months during the two years prior to the sale.
– Belgrove Ltd is a trading company or a member of a trading group during that 12-month period and immediately after
the sale.
– Hira Ltd is a trading company or the holding company of a trading group during that 12-month period and immediately
after the sale.
Hira Ltd will no longer be in a capital gains group with Belgrove Ltd after the sale. Accordingly, a capital gain, known as a
degrouping charge, may arise in Hira Ltd. A degrouping charge will arise if, at the time it leaves the Belgrove Ltd group, Hira
Ltd owns any capital assets which were transferred to it at no gain, no loss within the previous six years by a member of the
Belgrove Ltd capital gains group.

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