黑龙江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,PassFail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。

TQ Company, a listed company, recently went into administration (it had become insolvent and was being managed by a firm of insolvency practitioners). A group of shareholders expressed the belief that it was the chairman, Miss Heike Hoiku, who was primarily to blame. Although the company’s management had made a number of strategic errors that brought about the company failure, the shareholders blamed the chairman for failing to hold senior management to account. In particular, they were angry that Miss Hoiku had not challenged chief executive Rupert Smith who was regarded by some as arrogant and domineering. Some said that Miss Hoiku was scared of Mr Smith.

Some shareholders wrote a letter to Miss Hoiku last year demanding that she hold Mr Smith to account for a number of previous strategic errors. They also asked her to explain why she had not warned of the strategic problems in her chairman’s statement in the annual report earlier in the year. In particular, they asked if she could remove Mr Smith from office for incompetence. Miss Hoiku replied saying that whilst she understood their concerns, it was difficult to remove a serving chief executive from office.

Some of the shareholders believed that Mr Smith may have performed better in his role had his reward package been better designed in the first place. There was previously a remuneration committee at TQ but when two of its four non-executive members left the company, they were not replaced and so the committee effectively collapsed.

Mr Smith was then able to propose his own remuneration package and Miss Hoiku did not feel able to refuse him.

He massively increased the proportion of the package that was basic salary and also awarded himself a new and much more expensive company car. Some shareholders regarded the car as ‘excessively’ expensive. In addition, suspecting that the company’s performance might deteriorate this year, he exercised all of his share options last year and immediately sold all of his shares in TQ Company.

It was noted that Mr Smith spent long periods of time travelling away on company business whilst less experienced directors struggled with implementing strategy at the company headquarters. This meant that operational procedures were often uncoordinated and this was one of the causes of the eventual strategic failure.

(a) Miss Hoiku stated that it was difficult to remove a serving chief executive from office.

Required:

(i) Explain the ways in which a company director can leave the service of a board. (4 marks)

(ii) Discuss Miss Hoiku’s statement that it is difficult to remove a serving chief executive from a board.

(4 marks)

(b) Assess, in the context of the case, the importance of the chairman’s statement to shareholders in TQ

Company’s annual report. (5 marks)

(c) Criticise the structure of the reward package that Mr Smith awarded himself. (4 marks)

(d) Criticise Miss Hoiku’s performance as chairman of TQ Company. (8 marks)

正确答案:

(a) (i) Leaving the service of a board
Resignation with or without notice. Any director is free to withdraw his or her labour at any time but there is normally
a notice period required to facilitate an orderly transition from the outgoing chief executive to the incoming one.
Not offering himself/herself for re-election. Terms of office, which are typically three years, are renewable if the director
offers him or herself for re-election and the shareholders support the renewal. Retirement usually takes place at the end
of a three-year term when the director decides not to seek re-election.
Death in service when, obviously, the director is unable to either provide notice or seek retirement.
Failure of the company. When a company fails, all directors’ contracts are cancelled although this need not signal the
end of the directors’ involvement with company affairs as there may be ongoing legal issues to be resolved.
Being removed e.g. by being dismissed for disciplinary offences. It is relatively easy to ‘prove’ a disciplinary offence but
much more difficult to ‘prove’ incompetence. The nature of disciplinary offences are usually made clear in the terms and
conditions of employment and company policy.
Prolonged absence. Directors unable to perform. their duties owing to protracted absence, for any reason, may be
removed. The length of qualifying absence period varies by jurisdiction.
Being disqualified from being a company director by a court. Directors can be banned from holding directorships by a
court for a number of reasons including personal bankruptcy and other legal issues.
Failing to be re-elected if, having offered him or herself for re-election, shareholders elect not to re-appoint.
An ‘agreed departure’ such as by providing compensation to a director to leave.

(ii) Discuss Miss Hoiku’s statement
The way that directors’ contracts and company law are written (in most countries) makes it difficult to remove a director
such as Mr Smith from office during an elected term of office so in that respect, Miss Hoiku is correct. Unless his contract
has highly specific performance targets built in to it, it is difficult to remove Mr Smith for incompetence in the
short-term as it is sometimes difficult to assess the success of strategies until some time has passed. If the alleged
incompetence is within Mr Smith’s term of office (typically three years) then it will usually be necessary to wait until the
director offers himself for re-election. The shareholders can then simply not re-elect the incompetent director (in this
case, Mr Smith). The most likely way to achieve the departure of Mr Smith within his term of office will be to ‘encourage’
him to resign by other directors failing to support him or by shareholders issuing a vote of no confidence at an AGM or
EGM. This would probably involve offering him a suitable financial package to depart at a time chosen by the other
members of the board or company shareholders.
(b) Importance of the chairman’s statement
The chairman’s statement (or president’s letter in some countries) is an important and usually voluntary item, typically carried
at the very beginning of an annual report. In general terms, it is intended to convey important messages to shareholders in
general, strategic terms. As a separate section from other narrative reporting sections of an annual report, it offers the
chairman the opportunity to inform. shareholders about issues that he or she feels it would be beneficial for them to be aware
of. This independent communication is an important part of the separation of the roles of CEO and chairman.
In the case of TQ Company, the role of the chairman is of particular importance because of the dominance of Mr Smith.
Miss Hoiku had a particular responsibility to use her most recent statement to inform. shareholders about going concern issues
notwithstanding the difficulties that might cause in her relationship with Mr Smith. Miss Hoiku has an ethical as well as an
agency responsibility to express her independence in the chairman’s statement and convey issues relevant to company value
to the company’s shareholders. She can use her chairman’s statement for this purpose.

(c) Criticise the structure of the reward package that Mr Smith awarded himself
The balance between basic to performance related pay was very poor. Mr Smith, perhaps being aware that the prospect of
gaining much performance related income was low, took the opportunity to increase the fixed element of his income to
compensate. This was not only unprofessional and unethical on Mr Smith’s part, but it also represented very bad value for
shareholders. Having exercised his share options and sold the resulting shares, there was now no element of alignment of
his package with shareholder interests at all. His award to himself of an ‘excessively’ expensive company car was also not
in the shareholders’ interests. The fact that he exercised and sold all of his share options means that he will now have no
personal financial motivation to take strategic decisions intended to increase TQ Company’s share value. This represents a
poor degree of alignment between Mr Smith’s package and the interests of TQ’s shareholders.
(d) Criticise Miss Hoiku’s performance as chairman of TQ Company
The case describes a particularly poor performance by a company chairman. It is a key function of the chairman to represent
the shareholders’ interests in the company and Miss Hoiku has clearly failed in this duty.
A key reason for her poor performance was her reported inability or unwillingness to face up to Mr Smith who was clearly a
domineering personality. A key quality of a company chairman is his or her ability and willingness to personally challenge the
chief executive if necessary.
She failed to ensure that a committee structure was in place, allowing as she did, the remunerations committee to atrophy
when two members left the company.
Linked to this, it appears from the case that the two non-executive directors that left were not replaced and again, it is a part
of the chairman’s responsibility to ensure that an adequate number of non-executives are in place on the board.
She inexplicably allowed Mr Smith to design his own rewards package and presided over him reducing the performance
related element of his package which was clearly misaligned with the shareholders’ interests.
When Mr Smith failed to co-ordinate the other directors because of his unspecified business travel, she failed to hold him to
account thereby allowing the company’s strategy to fail.
There seems to have been some under-reporting of potential strategic problems in the most recent annual report. A ‘future
prospects’ or ‘continuing business’ statement is often a required disclosure in an annual report (in many countries) and there is evidence that this statement may have been missing or misleading in the most recent annual report.


(ii) equipment used in the manufacture of Bachas Blue; and (4 marks)

正确答案:
(ii) Equipment used in the manufacture of Bachas Blue
Tutorial note: In the context of GVF, the principal issue to be addressed is whether or not the impairment loss previously
recognised should be reversed (by considering the determination of value in use). Marks will also be awarded for
consideration of depreciation, additions etc made specific to this equipment.
■ Agree cost less accumulated depreciation and impairment losses at the beginning of the year to prior year working
papers (and/or last year’s published financial statements).
■ Recalculate the current year depreciation charge based on the carrying amount (as reduced by the impairment
loss).
■ Calculate the carrying amount of the equipment as at 30 September 2005 without deduction of the impairment
loss.
Tutorial note: The equipment cannot be written back up to above this amount (IAS 36 ‘Impairment of Assets’).
■ Agree management’s schedule of future cash flows estimated to be attributable to the equipment for a period of up
to five years (unless a longer period can be justified) to approved budgets and forecasts.
■ Recalculate:
– on a sample basis, the make up of the cash flows included in the forecast;
– GVF’s weighted average cost of capital.
■ Review production records and sales orders for the year, as compared with the prior period, to confirm a ‘steady
increase’.
■ Compare sales volume at 30 September 2005 with the pre-‘scare’ level to assess how much of the previously
recognised impairment loss it would be prudent to write back (if any).
■ Scrutinize sales orders in the post balance sheet event period. Sales of such produce can be very volatile and
another ‘incident’ could have sales plummeting again – in which case the impairment loss should not be reversed.

21 Which of the following items must be disclosed in a company’s published financial statements?

1 Authorised share capital

2 Movements in reserves

3 Finance costs

4 Movements in non-current assets

A 1, 2 and 3 only

B 1, 2 and 4 only

C 2, 3 and 4 only

D All four items

正确答案:D

James died on 22 January 2015. He had made the following gifts during his lifetime:

(1) On 9 October 2007, a cash gift of £35,000 to a trust. No lifetime inheritance tax was payable in respect of this gift.

(2) On 14 May 2013, a cash gift of £420,000 to his daughter.

(3) On 2 August 2013, a gift of a property valued at £260,000 to a trust. No lifetime inheritance tax was payable in respect of this gift because it was covered by the nil rate band. By the time of James’ death on 22 January 2015, the property had increased in value to £310,000.

On 22 January 2015, James’ estate was valued at £870,000. Under the terms of his will, James left his entire estate to his children.

The nil rate band of James’ wife was fully utilised when she died ten years ago.

The nil rate band for the tax year 2007–08 is £300,000, and for the tax year 2013–14 it is £325,000.

Required:

(a) Calculate the inheritance tax which will be payable as a result of James’ death, and state who will be responsible for paying the tax. (6 marks)

(b) Explain why it might have been beneficial for inheritance tax purposes if James had left a portion of his estate to his grandchildren rather than to his children. (2 marks)

(c) Explain why it might be advantageous for inheritance tax purposes for a person to make lifetime gifts even when such gifts are made within seven years of death.

Notes:

1. Your answer should include a calculation of James’ inheritance tax saving from making the gift of property to the trust on 2 August 2013 rather than retaining the property until his death.

2. You are not expected to consider lifetime exemptions in this part of the question. (2 marks)

正确答案:

(a) James – Inheritance tax arising on death

Lifetime transfers within seven years of death

The personal representatives of James’ estate will be responsible for paying the inheritance tax of £348,000.

Working – Available nil rate band

(b) Skipping a generation avoids a further charge to inheritance tax when the children die. Gifts will then only be taxed once before being inherited by the grandchildren, rather than twice.

(c) (1) Even if the donor does not survive for seven years, taper relief will reduce the amount of IHT payable after three years.

(2) The value of potentially exempt transfers and chargeable lifetime transfers are fixed at the time they are made.

(3) James therefore saved inheritance tax of £20,000 ((310,000 – 260,000) at 40%) by making the lifetime gift of property.


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