想知道2021年ACCA免考政策？看这里

发布时间：2021-01-08

ACCA考试作为国际考试，对于不同的人群有不同的免考政策，那么2021年ACCA免考政策是什么，对于这个问题，接下来就和51题库考试学习网一起去了解下吧。

关于会计专业毕业生免试政策的调整公告发布时间：

ACCA将于2021年1月1日起调整会计学专业毕业生的免试政策，适用于2021年1月1日之后注册ACCA学员的会计学专业-学士或硕士学位的毕业生和MPAcc专业学位的毕业生。

相关学员将获得以下五门科目的免试：

(1)商业与技术(Business & Technology, BT)

(2)财务会计(Financial Accounting, FA)

(3)管理会计(Management Accounting, MA)

(4)公司法与商法(Corporate & Business Law, LW)

(5)税法(Taxation, TX)

调整之处在于取消原来的“业绩管理”(Performance Management, PM)免试，给予“税法”(Taxation, TX)的免试。该调整将有助于ACCA学员更好地发展未来商业环境中所需的业绩管理能力，并为战略专业阶段的科目学习和考试(特别是“战略商业领袖”和“高级业绩管理”)打下扎实的基础。

关于ACCA免考政策相关注意事项，详情如下：

1、申请牛津布鲁克斯大学的学士学位，不再需要英文证明

2、学员只有顺利通过整学年的课程才能够申请免试。

3、针对在校生的部分课程免试政策只适用于大学本科的在读学生，而不适用于硕士学位或大专学历的在读学生。

4、获得硕士学位和大专文凭的学生的免试课程只能按所学课程的相关性由ACCA免试评估部门进行逐门评估而定。

5、在中国，会计学学士学位是指会计学士、会计学学士、会计与金融学士或经济学学士(专业方向为会计学，会计与金融，国际会计，注册会计师)。

6、取得与会计学相关领域专业的学位都按“其他专业”对待，例如财务会计、工业会计、外贸会计、会计电算化、铁路会计等。

7、在大学第一学年所学过的课程不能作为申请免试的依据。

8、特许学位(即海外大学与中国本地大学合作而授予海外大学学位的项目)，部分完成时不能申请免试。

9、本政策适用于在中国教育部认可的高等院校全部完成或部分完成本科课程的学生，而不考虑目前居住地点。

以上就是51题库考试学习网给大家带来的关于2021年ACCA免考政策的相关分享，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。

5 The directors of Blaina Packaging Co (BPC), a well-established manufacturer of cardboard boxes, are currently

considering whether to enter the cardboard tube market. Cardboard tubes are purchased by customers whose

products are wound around tubes of various sizes ranging from large tubes on which carpets are wound, to small

tubes around which films and paper products are wound. The cardboard tubes are usually purchased in very large

quantities by customers. On average, the cardboard tubes comprise between 1% and 2% of the total cost of the

customers’ finished product.

The directors have gathered the following information:

(1) The cardboard tubes are manufactured on machines which vary in size and speed. The lowest cost machine is

priced at $30,000 and requires only one operative for its operation. A one-day training course is required in order

that an unskilled person can then operate such a machine in an efficient and effective manner.

(2) The cardboard tubes are made from specially formulated paper which, at times during recent years, has been in

short supply.

(3) At present, four major manufacturers of cardboard tubes have an aggregate market share of 80%. The current

market leader has a 26% market share. The market shares of the other three major manufacturers, one of which

is JOL Co, are equal in size. The product ranges offered by the four major manufacturers are similar in terms of

size and quality. The market has grown by 2% per annum during recent years.

(4) A recent report on the activities of a foreign-based multinational company revealed that consideration was being

given to expanding operations in their packaging division overseas. The division possesses large-scale automated

machinery for the manufacture of cardboard tubes of any size.

(5) Another company, Plastic Tubes Co (PTC) produces a narrow, but increasing, range of plastic tubes which are

capable of housing small products such as film and paper-based products. At present, these tubes are on average

30% more expensive than the equivalent sized cardboard tubes sold in the marketplace.

Required:

(a) Using Porter’s five forces model, assess the attractiveness of the option to enter the market for cardboard

tubes as a performance improvement strategy for BPC. (10 marks)

正确答案：
(a) In order to assess the attractiveness of the option to enter the market for spirally-wound paper tubes, the directors of BPC
could make use of Michael Porter’s ‘five forces model’.
In applying this model to the given scenario one might conclude that the relatively low cost of the machine together with the
fact that an unskilled person would only require one day’s training in order to be able to operate a machine, constitute
relatively low costs of entry to the market. Therefore one might reasonably conclude that the threat of new entrants might be
high. This is especially the case where the market is highly fragmented.
The fact that products are usually purchased in very large quantities by customers together with the fact that there is little real
difference between the products of alternative suppliers suggests that customer (buyer) power might well be very high. The
fact that the paper tubes on average only comprise between 1% and 2% of the total cost of the purchaser’s finished product
also suggests that buyer power may well be very high.
The threat from suppliers could be high due to the fact that the specially formulated paper from which the tubes are made is
sometimes in short supply. Hence suppliers might increase their prices with consequential diminution in gross margin of the
firms in the marketplace.
The threat from competitive rivals will be strong as the four major players in the market are of similar size and that the market
is a slow growing market. The market leader currently has 26% of the market and the three nearest competitors hold
approximately 18% of the market.
The fact that Plastic Tubes Co (PTC) produces a narrow range of plastic tubes constitutes a threat from a substitute product.
This threat will increase if the product range of PTC is extended and the price of plastic tubes is reduced.
The fact that a foreign-based multinational company is considering entering this market represents a significant threat from a
potential new entrant as it would appear that the multinational company might well be able to derive economies of scale from
large scale automated machinery and has manufacturing flexibility.
Low capital barriers to entry might appeal to BPC but they would also appeal to other potential entrants. The low growth
market, the ease of entry, the existence of established competitors, a credible threat of backward vertical integration by
suppliers, the imminent entry by a multi-national, a struggling established competitor and the difficulty of differentiating an
industrial commodity should call into question the potential of BPC to achieve any sort of competitive advantage. If BPC can
achieve the position of lowest cost producer within the industry then entry into the market might be a good move. In order
to assess whether this is possible BPC must consider any potential synergies that would exist between its cardboard business
and that of the tubes operation.
From the information available, the option to enter the market for cardboard tubes appears to be unattractive. The directors
of BPC should seek alternative performance improvement strategies.

4 The International Accounting Standards Board (IASB) has begun a joint project to revisit its conceptual framework for

financial accounting and reporting. The goals of the project are to build on the existing frameworks and converge them

into a common framework.

Required:

(a) Discuss why there is a need to develop an agreed international conceptual framework and the extent to which

an agreed international conceptual framework can be used to resolve practical accounting issues.

(13 marks)

正确答案：
(a) The IASB wish their standards to be ‘principles-based’ and in order for this to be the case, the standards must be based on
fundamental concepts. These concepts need to constitute a framework which is sound, comprehensive and internally
consistent. Without agreement on a framework, standard setting is based upon the personal conceptual frameworks of the
individual standard setters which may change as the membership of the body changes and results in standards that are not
consistent with each other. Such a framework is designed not only to assist standard setters, but also preparers of financial
statements, auditors and users.
A common goal of the IASB is to converge their standards with national standard setters. The IASB will encounter difficulties
converging their standards if decisions are based on different frameworks. The IASB has been pursuing a number of projects
that are aimed at achieving short term convergence on certain issues with national standard setters as well as major projects
with them. Convergence will be difficult if there is no consistency in the underlying framework being used.
Frameworks differ in their authoritative status. The IASB’s Framework requires management to expressly consider the
Framework if no standard or interpretation specifically applies or deals with a similar and related issue. However, certain
frameworks have a lower standing. For example, entities are not required to consider the concepts embodied in certain
national frameworks in preparing financial statements. Thus the development of an agreed framework would eliminate
differences in the authoritative standing of conceptual frameworks and lead to greater consistency in financial statements
internationally.
The existing concepts within most frameworks are quite similar. However, these concepts need revising to reflect changes in
markets, business practices and the economic environment since the concepts were developed. The existing frameworks need
developing to reflect these changes and to fill gaps in the frameworks. For example, the IASB’s Framework does not contain
a definition of the reporting entity. An agreed international framework could deal with this problem, especially if priority was
given to the issues likely to give short-term standard setting benefits.
Many standard setting bodies attempted initially to resolve accounting and reporting problems by developing accounting
standards without an accepted theoretical frame. of reference. The result has been inconsistency in the development of
standards both nationally and internationally. The frameworks were developed when several of their current standards were
in existence. In the absence of an agreed conceptual framework the same theoretical issues are revisited on several occasions
by standard setters. The result is inconsistencies and incompatible concepts. Examples of this are substance over form. and
matching versus prudence. Some standard setters such as the IASB permit two methods of accounting for the same set of
circumstances. An example is the accounting for joint ventures where the equity method and proportionate consolidation are
allowed.
Additionally there have been differences in the way that standard setters have practically used the principles in the framework.
Some national standard setters have produced a large number of highly detailed accounting rules with less emphasis on
general principles. A robust framework might reduce the need for detailed rules although some companies operate in a
different legal and statutory context than other entities. It is important that a framework must result in standards that account
appropriately for actual business practice.
An agreed framework will not solve all accounting issues, nor will it obviate the need for judgement to be exercised in resolving
accounting issues. It can provide a framework within which those judgements can be made.
A framework provides standard setters with both a foundation for setting standards, and concepts to use as tools for resolving
accounting and reporting issues. A framework provides a basic reasoning on which to consider the merits of alternatives. It
does not provide all the answers, but narrows the range of alternatives to be considered by eliminating some that are
inconsistent with it. It, thereby, contributes to greater efficiency in the standard setting process by avoiding the necessity of
having to redebate fundamental issues and facilitates any debate about specific technical issues. A framework should also
reduce political pressures in making accounting judgements. The use of a framework reduces the influence of personal biases
in accounting decisions.
However, concepts statements are by their nature very general and theoretical in their wording, which leads to alternative
conclusions being drawn. Whilst individual standards should be consistent with the Framework, in the absence of a specific
standard, it does not follow that concepts will provide practical solutions. IAS8 ‘Accounting Policies, Changes in Accounting
Estimates and Errors’ sets out a hierarchy of authoritative guidance that should be considered in the absence of a standard.
In this case, management can use its judgement in developing and applying an accounting policy, albeit by considering the
IASB framework, but can also use accounting standards issued by other bodies. Thus an international framework may nottotally provide solutions to practical accounting problems.

2 Good Sports Limited is an independent sports goods retailer owned and operated by two partners, Alan and Bob. The

sports retailing business in the UK has undergone a major change over the past ten years. First of all the supply side

has been transformed by the emergence of a few global manufacturers of the core sports products, such as training

shoes and football shirts. This consolidation has made them increasingly unwilling to provide good service to the

independent sportswear retailers too small to buy in sufficiently large quantities. These independent retailers can stock

popular global brands, but have to order using the Internet and have no opportunity to meet the manufacturer’s sales

representatives. Secondly, UK’s sportswear retailing has undergone significant structural change with the rapid growth

of a small number of national retail chains with the buying power to offset the power of the global manufacturers.

These retail chains stock a limited range of high volume branded products and charge low prices the independent

retailer cannot hope to match.

Good Sports has survived by becoming a specialist niche retailer catering for less popular sports such as cricket,

hockey and rugby. They are able to offer the specialist advice and stock the goods that their customers want.

Increasingly since 2000 Good Sports has become aware of the growing impact of e-business in general and e-retailing

in particular. They employed a specialist website designer and created an online purchasing facility for their

customers. The results were less than impressive, with the Internet search engines not picking up the company

website. The seasonal nature of Good Sports’ business, together with the variations in sizes and colours needed to

meet an individual customer’s needs, meant that the sales volumes were insufficient to justify the costs of running

the site.

Bob, however, is convinced that developing an e-business strategy suited to the needs of the independent sports

retailer such as Good Sports will be key to business survival. He has been encouraged by the growing interest of

customers in other countries to the service and product range they offer. He is also aware of the need to integrate an

e-business strategy with their current marketing, which to date has been limited to the sponsorship of local sports

teams and advertisements taken in specialist sports magazines. Above all, he wants to avoid head-on competition

with the national retailers and their emphasis on popular branded sportswear sold at retail prices that are below the

cost price at which Good Sports can buy the goods.

Required:

(a) Provide the partners with a short report on the advantages and disadvantages to Good Sports of developing

an e-business strategy and the processes most likely to be affected by such a strategy. (12 marks)

正确答案：
(a) To: Good Sports Limited
From:
E – Business strategy
Clearly, the markets that Good Sports operates in are being affected by the development of e-business and its experiences to
date are mixed to say the least. In many ways the advantages and disadvantages of e-business are best related to the benefit
the customer gets from the activity. Firstly, through integrating and accelerating business processes e-business technologies
enable response and delivery times to be speeded up. Secondly, there are new business opportunities for information-based
products and services. Thirdly, websites can be linked with customer databases and provide much greater insights into
customer buying behaviour and needs. Fourthly, there is far greater ability for interaction with the customer, which enables
customisation and a dialogue to be developed. Finally, customers may themselves form. communities able to contact one
another.
There is considerable evidence to show how small operators like Good Sports are able to base their whole strategy on
e-business and achieve high rates of growth. The key to Good Sports survival is customer service – in strategic terms they
are very much niche marketers supplying specialist service and advice to a small section of the local market. The nature of
the business means that face-to-face contact is crucial in moving customers from awareness to action (AIDA – awareness,interest, desire and action). There are therefore limits to the ability of e-business to replace such contact.
Yours,

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