ACCA包含的考试科目都有哪些？了解一下！

发布时间：2020-02-05

要考ACCA的伙伴，你们知道ACCA包含的考试科目都有哪些吗？我们一起了解一下吧！

首先，可以肯定的是，报考ACCA是不限制专业的。ACCA是一个从零开始的专业资格证书，可以说完全为零基础的同学打造，以最基础的财会知识为起点由浅入深，打好基础之后，就能很顺利的融入ACCA的课程体系，觉得本专业的就业形势不佳，想要通过ACCA这张证书来弱化本专业的弱势，提高职场竞争力的话，ACCA是非常好的选择。ACCA的知识点是从简单到复杂的，知识层面上是一个循序渐进的过程。只要你能按部就班的学习，通过全科是没有问题的。   

正因如此，许多对自身专业不满意，或有志于投身财会行业的大学生也同样可以通过学习ACCA，让自己转行到财经领域当中，而ACCA的国内甚至国际知名度，则会帮我们非常好地镀金。  

另外，ACCA的课程设置和国内CPA有所不同，以最基础的财会、管理知识为起点而由浅入深的学习过程，其课程主要可分为：  

第一部分为基础阶段，主要分为知识课程和技能课程两个部分。知识课程主要涉及财务会计和管理会计方面的核心知识，也为接下去进行技能阶段的详细学习搭建了一个平台。技能课程共有六门课程，广泛的涵盖了一名会计师所涉及的知识领域及必须掌握的技能。

具体课程为：  

1.知识课程FUNDAMENTALS--KNOWLEDGE；会计师与企业Accountant in Business；管理会计Management Accounting；财务会计Financial Accounting  

2.技能课程FUNDAMENTALS—SKILLS；公司法与商法Corporate and Business Law；业绩管理Performance Management；税务Taxation；财务报告Financial Reporting；审计与认证业务Audit and Assurance ；财务管理Financial Management  

第二部分为专业阶段，主要分为核心课程和选修课程。该阶段的课程相当于硕士阶段的课程难度，是对第一部分课程的引申和发展。该阶段课程引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能。选修课程为从事高级管理咨询或顾问职业的学员，设计了解决更高级和更复杂的问题的技能。

具体课程为：

3.职业核心课程PROFESSIONAL—ESSENTIALS；SBL战略商业领袖Strategic Business Leader ；SBR战略商业报告Strategic Business Reporting  

4.职业选修课程PROFESSIONAL--OPTIONS；高级财务管理Advanced Financial Management；高级业绩管理Advanced Performance Management；高级税务Advanced Taxation；高级审计与认证业务Advanced Audit and Assurance

好了，看了上面的内容，相信大家对ACCA的考试科目有了一定的了解。如果还想了解更多信息，欢迎来51题库考试学习网留言。

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。

(c) Critically discuss the statement (in note 12) of the managing director of GBC and suggest how the company

could calculate the value of the service provision to the population of the Western region. (6 marks)

正确答案：
(c) It would appear that in operating a bus service to the Western region of Geeland that GBC is fulfilling a social objective since
a contribution loss amounting to $38,400 ($230,400 – $268,800) was made as a consequence of operating the route to
the Western region during 2007. As an organisation which is partially funded by the government it is highly probable that
GBC has objectives which differ from those of TTC which is a profit-seeking organisation.
The value of a social service such as the provision of public transport can be quantified, albeit, in non-financial times. It is
possible to apply quantitative measures to the bus service itself, the most obvious ones being the number of passengers
carried and the number of passenger miles travelled.
The cost of the provision of alternative transport to the Western region might also enable a value to be placed on the current
service by GBC.
It might be possible to estimate quantitatively some of the social benefits resulting from the provision of the transport facility
to and from the Western region. For example, GBC could undertake a survey of the population of the Western region in order
to help estimate the extent to which rural depopulation would otherwise have occurred had the transport facility not been
made.
The application of the technique of cost-benefit analysis makes it possible to estimate money values for non-monetary
benefits. Social benefits can therefore be expressed in financial terms. It is highly probable that the fact that the Western region
is served by GBC will increase the attractiveness of living in a rural area, which may in turn precipitate an increase in property
values in the Western region and the financial benefit could be expressed in terms of the aggregate increase in property values
in the region as a whole.

20 Which of the following events occurring after the balance sheet date are classified as adjusting, if material?

1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost.

2 A valuation of land and buildings providing evidence of an impairment in value at the year end.

3 The issue of shares and loan notes.

4 The insolvency of a customer with a balance outstanding at the year end.

A 1 and 3

B 2 and 4

C 2 and 3

D 1 and 4

正确答案：B

(c) Assuming that Stuart:

(i) purchased 201,000 shares in Omega plc on 3 December 2005; and

(ii) dies on 20 December 2007,

calculate the potential inheritance tax (IHT) liability which would arise if Rebecca were to die on 1 March

2008, and no further tax planning measures were taken.

Assume that all asset values remain unchanged and that the current rates of inheritance tax continue to

apply. (6 marks)

正确答案：

 

(ii) Identify the points that must be confirmed and any action necessary in order for capital treatment to

apply to the transaction. (4 marks)

正确答案：
(ii) Ensuring capital treatment
For the capital treatment to apply, a number of conditions need to be satisfied such that the following points need to be
confirmed.
– The business of Acrux Ltd consists wholly or mainly of the carrying on of a trade as opposed to the making of
investments.
– Spica is UK resident and ordinarily resident despite living in both the UK and Solaris.
– The transaction is being carried out for the purpose of the company’s trade and is not part of a scheme intended
to avoid tax. This is likely to be the case as HMRC accept that a management disagreement over the running of
the company has an adverse effect on the running of the business.
In addition, Spica must have owned the shares for at least five years so the transaction must not take place until
1 October 2008.

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