西藏2020年ACCA国际会计师报考指南

发布时间：2020-01-08

对于近些年才映入大众眼球的ACCA证书，想必大家也是处于一知半解的状态吧，那么ACCA国际注册会计师证到底有什么用？适用的报考的人群又是哪些呢？这些问题一直困扰着大部分准备报考ACCA的同学们，不用担心，51题库考试学习网在这为大家解答疑惑，这些报考指南宝典要收藏哟~

首先大家先看看最新的免试政策，看看你符合哪个条件，到底能免试几个科目：  

1.哪些人适合报考ACCA？

在校大学生（金融、会计、管理专业的）

有意向从事财务、金融、管理领域相关职业，教育部认可的高等院校在读学生，建议从大一开始学习ACCA。但需要你完成了大一整个学年的学习才可以报考ACCA。

大专及以上学历者

有意向从事财务、金融、管理领域相关职业，希望提升自身的学历水平和专业技能，扩大自己的人脉圈，ACCA可助你学历跟职业竞争力双丰收。

财务专业人士

正在从事或准备从事财会工作的专业人士，适合财务经理、财务主管、财务分析、财务顾问、投资经理等岗位人员。这一部分的人学习ACCA相比较前两者有优势的地方在于目前从事的工作与ACCA考试基础阶段的知识要点或多或少有重叠部分

高级管理人员

需要提升国际化思维能力，综合运用财务与管理知识做出战略决策的企业中高层管理者，高级管理人员对自身要求将会更高，而ACCA考试正是一个全方面对自己能力的考核的考试。例如公司总裁、财务总监、董秘等。

2.ACCA的效力？

ACCA一般用来和CPA相比。各自又有各自的优势，虽然对于大部分企业（各种集团和四大）而言，二者可以互换（作为会计知识水平的证明）。但前者作为全英文考试，更受外企喜爱；后者在国内有签字权（财务报告或审计报告签字），因而国内内资会计师事务所略看重一些。

3.ACCA考试改革具体的变化有哪些？

ACCA对其专业资格最高阶段的考试进行了创新设计，已于2018年9月以全新的战略专业阶段（Strategic Professional）考试取代之前的专业阶段考试体系，更加注重就业能力与核心技能在现代工作场所中的实际应用。更加注重培养理论和实践都杰出的人才

全新的战略专业阶段包括：

●战略商业领袖 （Strategic Business Leader）——这是一门基于现实商业情境的创新案例考试，考试时长为4小时。

●战略商业报告（Strategic Business Reporting）——这门新型考试将使学员接触到更广泛的财务和商业报告情境，培养他们的重要技能，从而向利益相关方解释和传达商业交易与报告的意义和影响。

●职业道德与专业技能模块（Ethics and Professional Skills module）——作为首家在2008年向学员开设职业道德模块的专业会计师组织，ACCA对当前的职业道德模块进行了重新构建。新模块已上线。

这一阶段的考试不仅仅是对考试理论层面的考核，还必须要结合实践，所以此类改革更加完备了ACCA考核的标准，让ACCA证书的含金量更上一层楼~

4.ACCA和学校学习之间的关系？

首先，由于ACCA是英文版的国际会计课程，所以在很多课程上会出现ACCA先讲过课内再讲，亦或者相反。总体而言，ACCA的课程比学校课程更加靠近时代，理论层次稍高。同时，ACCA对于四大的大一大二大三的项目、实习项目和企业的实习项目也有一定的帮助。但如果是在大学期间报考ACCA考试的话，一定要协调好ACCA考试和学校课程的关系，比较学校课程的成绩和绩点与自身的毕业证书有关。

总结，这些报考宝典你Get到了吗？最后，还是希望大家能明白，Pass，Fail本身并无好坏，成绩只是结果，关键是我们如何以平静的心态去面对考试，去面对考试结果。不论Pass or Fail，我们都要真确应对！最后，51题库考试学习网预祝大家在三月份的考试全部PASS！

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。

(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to

be a superior basis for the management incentive plan operated by NCL plc.

(N.B. No illustrative calculations should be incorporated into your explanation). (4 marks)

正确答案：
(b) The use of residual income as a basis for the management incentive plan operated by NCL plc would have the following
advantages:
Divisional management would be more willing to accept a project with a positive residual income and this would contribute
to the improved performance of NCL plc. Also, the disincentive to accept a project with a positive residual income but a return
on investment regarded by divisional management as not being in their best interests would be removed, because divisional
management would be rewarded.
The use of annuity depreciation may improve performance appraisal by removing the effect of straight-line depreciation which
tends to distort project returns especially in the early years of a project’s life when invested capital remains relatively high due
to the constant depreciation charge. The residual income approach using annuity depreciation will only match the NPV if the
annual cashflows of a project are constant. Hence the method when applied to the North or South projects would produce
an NPV which does not exactly match that previously calculated. By way of contrast it is forecast that the East project will
have constant cashflows and in this instance the NPV and residual income based approach when discounted, will produce
the same result.

(b) (i) State the condition that would need to be satisfied for the exercise of Paul’s share options in Memphis

plc to be exempt from income tax and the tax implications if this condition is not satisfied.

(2 marks)

正确答案：
(b) (i) Paul has options in an HMRC approved share scheme. Under such schemes, no tax liabilities arise either on the grant
or exercise of the option. The excess of the proceeds over the price paid for the shares (the exercise price) is charged to
capital gains tax on their disposal.
However, in order to secure this treatment, one of the conditions to be satisfied is that the options cannot be exercised
within three years of the date of grant. If Paul were to exercise his options now (i.e. before the third anniversary of the
grant), the exercise would instead be treated as an unapproved exercise. At that date, income tax would be charged on
the difference between the market value of the shares on exercise and the price paid to exercise the option.

(c) Discuss the quality control issues raised by the audit senior’s comments. (3 marks)

正确答案：
(c) Quality control issues raised from the senior’s comments
There are several issues raised, all of which indicate that quality control procedures have not functioned adequately. The
planned audit procedures appear to be inadequate, further tests should have been performed to confirm the completeness,
existence and valuation of the balance.
In last year’s audit, the management representation was accepted as sufficient evidence in relation to the receivable. Possibly
the item was not identified as a related party transaction, or it was not considered to be material enough to warrant further
investigation.
At the planning stage, it is standard procedure to identify key related parties of an entity, and to plan procedures specific to
them. Inadequate planning may lead to a lack of prioritisation of this as an area of relatively high audit risk.
Work on receivables is often carried out by a relatively inexperienced member of the audit team. Audit juniors may not
appreciate the potential breach of IAS 24, or the complexities regarding materiality assessment for this type of transaction.
Insufficient review by the audit manager has been performed on completed working papers, which then failed to spot the
weakness of the management representation as a source of evidence. This year the audit senior has highlighted the matter,
which can now be resolved through additional audit procedures.

(c) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:

(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.

You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)

正确答案：

 

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