ACCA考试顺序都有哪些要求？总共考多少门？都考什么？

发布时间：2020-03-28

ACCA是全球最具规模的国际专业会计师组织，为全世界有志投身于财务、会计以及管理领域的专才提供首选的资格认证。最近，有小伙伴问，ACCA考试顺序有哪些要求？总共考多少门？都考什么？今天，我们一起来了解一下吧！

了解过ACCA考试的小伙伴都知道，ACCA考试科目有15门，其中13门是必考。在这些科目当中，又可以按照难易程度分为三个不同的阶段。在这些课程当中，是有报考顺序要求的。

首先我们来说说ACCA规定的大的方向的考试顺序是怎么样的。

ACCA考试按照模块顺序来进行，即知识模块-技能模块-核心模块-选修模块。必须按照这个顺序来报考，但是各个模块内部的科目是可以打乱顺序考的。当然，这15个科目的考试顺序也是有规定的。15科目分为四个大模块：知识模块、技能模块、核心模块、选修模块考试必须按照模块顺序来进行，即知识模块-技能模块-核心模块-选修模块。必须按照这个顺序来报考，但是各个模块内部的科目是可以打乱顺序考的。

目前，ACCA官方共设置了15门考试科目，其中必须考过13门才能申请成为ACCA会员，十多个科目按难易程度可分为以下几个阶段，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。知识课程的三个科目同时也是FIA方式注册学员所学习的FAB、FMA、FFA三个科目。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。

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。

在前面，我们已经知道，ACCA考试共考15门，其中有13门课是必考，具体有哪些课呢？

报考ACCA，需要通过13门科目，按照难易的程度，又可分为知识课程/技能课程和战略课程。其主要科目如下：

基础阶段课程：

知识课程有：Accountant in Business计师与企业；Management Accounting管理会计;

Financial Accounting财务会计技能课程;Corporate and Business Law公司法与商法;Performance Management业绩管理;Taxation税法;Financial Reporting财务报告;

Audit and Assurance审计与认证;Financial Management财务管理

专业核心课程有：战略商业领袖Strategic Business Leader SBR；战略商业报告Strategic Business Reporting

选修课程：AFM高级财务管理Advanced Financial Management ；APM高级业绩管理Advanced Performance Management ；ATX高级税务Advanced Taxation；AAA高级审计与认证业务Advanced Audit and Assurance

好了，看了上面的内容，相信小伙伴对ACCA的考试顺序、考试科目有了更多的了解。如果还想了解其他信息，欢迎来51题库考试学习网留言咨询。

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。

(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to

be paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirus

to redeem the loan after seven years by paying the full amount of the interest to be charged over the ten year

period, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repayment

option is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initial

discussions with the bank about the possibility of repaying the loan within the next financial year. Sirus is

uncertain about the accounting treatment for the current loan agreement and whether the loan can be shown as

a current liability because of the discussions with the bank. (6 marks)

Appropriateness of the format and presentation of the report and quality of discussion (2 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(d) Repayment of the loan
If at the beginning of the loan agreement, it was expected that the repayment option would not be exercised, then the effective
interest rate would be 8% and at 30 April 2008, the loan would be stated at $2 million in the statement of financial position
with interest of $160,000 having been paid and accounted for. If, however, at 1 May 2007, the option was expected to be
exercised, then the effective interest rate would be 9·1% and at 30 April 2008, the cash interest paid would have been
$160,000 and the interest charged to the income statement would have been (9·1% x $2 million) $182,000, giving a
statement of financial position figure of $2,022,000 for the amount of the financial liability. However, IAS39 requires the
carrying amount of the financial instrument to be adjusted to reflect actual and revised estimated cash flows. Thus, even if
the option was not expected to be exercised at the outset but at a later date exercise became likely, then the carrying amount
would be revised so that it represented the expected future cash flows using the effective interest rate. As regards the
discussions with the bank over repayment in the next financial year, if the loan was shown as current, then the requirements
of IAS1 ‘Presentation of Financial Statements’ would not be met. Sirus has an unconditional right to defer settlement for longer
than twelve months and the liability is not due to be legally settled in 12 months. Sirus’s discussions should not be considered
when determining the loan’s classification.
It is hoped that the above report clarifies matters.

4 (a) Explain the auditor’s responsibilities for other information in documents containing audited financial

statements. (5 marks)

正确答案：
4 HEGAS
(a) Auditor’s responsibilities for ‘other information’
■ The auditor has a professional responsibility to read other information to identify material inconsistencies with the
audited financial statements (ISA 720 ‘Other Information in Documents Containing Audited Financial Statements’).
■ A ‘material inconsistency’ arises when other information contradicts that which is contained in the audited financial
statements. It may give rise to doubts about:
– the auditor’s conclusions drawn from audit evidence; and
– the basis for the auditor’s opinion on the financial statements.
■ In certain circumstances, the auditor may have a statutory obligation (under national legislation) to report on other
information (e.g. Management Report).
■ Even where there is no such obligation (e.g. chairman’s statement), the auditor should consider it, as the credibility of
the financial statements may be undermined by any inconsistency.
■ The auditor must arrange to have access to the other information on a timely basis prior to dating the auditor’s report.
Material inconsistency
■ If a material inconsistency is identified, the auditor should determine whether it is the audited financial statements or
the other information which needs amending.
■ If an amendment to the audited financial statements is required but not made, there will be disagreement, resulting in
the expression of a qualified or adverse opinion. (Such a situation would be extremely rare.)
■ Where an amendment to other information is necessary, but refused, the auditor’s report may include an emphasis of
matter paragraph (since the audit opinion cannot be other than unqualified with respect to this matter).
Material misstatement of fact
■ A material misstatement of fact in other information exists when information which is not related to matters appearing
in the audited financial statements is incorrectly stated or presented in a misleading manner.
■ If management do not act on advice to correct a material misstatement the auditors should document their concerns to
those charged with corporate governance and obtain legal advice.
Tutorial note: Marks would be awarded here for the implications for the auditor’s report. However, such marks, which are
for the restatement of knowledge would NOT be awarded again if repeated in answers to (b).

4 Global Imaging is a fast growing high tech company with some 100 employees which aims to double in size over the

next three years. The company was set up as a spin out company by two research professors from a major university

hospital who now act as joint managing directors. They are likely to leave the company once the growth objective is

achieved.

Global Imaging’s products are sophisticated imaging devices facing a growing demand from the defence and health

industries. These two markets are very different in terms of customer requirements but share a related technology.

Over 90% of sales are from exports and the current strategic plan anticipates a foreign manufacturing plant being set

up during the existing three-year strategic plan. Current management positions are largely filled by staff who joined in

the early years of the company and reflect the heavy reliance on research and development to generate the products

to grow the business. Further growth will require additional staff in all parts of the business, particularly in

manufacturing and sales and marketing.

Paul Simpson, HR manager at Global Imaging is annoyed. This stems from the fact that HR is the one management

function not involved in the strategic planning process shaping the future growth and direction of the company. He

feels trapped in a role traditionally given to HR specialists, that of simply reacting to the staffing needs brought about

by strategic decisions taken by other parts of the business. He feels even more threatened by one of the joint managing

directors arguing that HR issues should be the responsibility of the line managers and not a specialist HR staff

function. Even worse, Paul has become aware of the increasing number of companies looking to outsource some or

all of their HR activities.

Paul wants to develop a convincing case why HR should not only be retained as a core function in Global Imaging’s

activities, but also be directly involved in the development of the current growth strategy.

Required:

Paul has asked you to prepare a short report to present to Global Imaging’s board of directors:

(a) Write a short report for Paul Simpson on the way a Human Resource Plan could link effectively with Global

Imaging’s growth strategy. (12 marks)

正确答案：
(a) To: Paul Simpson – HR Manager
From:
Human Resource Planning and Global Imaging’s future growth
I will use this report to highlight the main phases in HR (human resource) planning and then deal with the specific HR
activities, which will be needed to support the achievement of the growth strategy.
There are four major stages in creating a human resource plan. Firstly, auditing the current HR resources in Global Imaging,
as a relatively young company one could anticipate it having a relatively young labour force many of whom will be
professionally qualified. Secondly, the planned growth will require a forecast of both the number and type of people who will
be needed to implement the strategy. Thirdly, planning will be needed on how to meet the needs identified in the forecast –
how do we fill the gap in between the human reources we currently have and those needed to fulfil the plan? Finally, there
will be the need to control those resources in terms of measuring performance against the goals set.
The key activities to achieve the growth goals will be:
Recruitment, selection and staffing – here the key issues will be to recruit the necessary additional staff and mix of suitably
qualified workers. The growth of the company will create management succession issues including the two managing
directors, who are looking to exit the business in the foreseeable future. The rate of growth will also make it necessary to
manage significant internal transfers of people in the company as new positions and promotion opportunities are created.
Compensation and benefits – the start up phase of a company’s life is often a stage where a formal reward structure has not
been created. It also may be necessary to meet or exceed the labour market rates in order to attract the necessary talent. As
the firm grows there will be a need to ensure that the firm is competitive in terms of the rewards offered, but there is an
increasing need to ensure equity between newcomers and staff already employed in the firm. These pressures will normally
lead to the creation of a formal compensation structure.
Employee training and development – here there is a need to create an effective management team through management
development and organisational development.

Political
Global stability
Free trade
No wars
Economic
Growth
High disposable incomes
Stable fuel prices
Low inflation
No tax increases
AIRTITE
Social
More travel
Pensioners living longer
– travelling more
More working abroad
More second homes
Technological
Engines more efficent
Larger aircraft
Less pollution
Environmental
No global emission policy
No global warming threat
Legal
Free trade
No emission controls
No wars
Labour employee relations – here there is a need to establish harmonious labour relations and employee motivation and
morale.
Overall, the HR implications of the proposed growth strategy are profound and there is a significant danger that failure to linkstrategy and the consequent HR needs will act as a major constraint on achieving the strategy.
Yours,

(d) The managing partner of HLP stated at a recent partners’ meeting that ‘every advisor should aim to ensure that

95% of all hours he/she works are billed to clients. This will ensure that we remain both profitable and

competitive’.

Required:

Discuss the statement of the managing partner, drawing attention to any concerns that you may have

regarding the statement. (6 marks)

正确答案：

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签