数学计算不好,可以考ACCA吗,本文来为你解疑答惑!

发布时间:2020-03-06


ACCA比较注重学员实际环境中的工作能力,而较轻于考核学员的基础知识。很多人担心自己的数学计算能力差,从而很难考过ACCA。其实,这是错误的。接下来,一起看看以下详细内容。

ACCA课程设置广泛涉及会计、法律、商务、管理等知识,注重案例分析,着重培养学生财务管理、财务分析、财务投资、财务运作的能力。

普通高等中学或大学的数学成绩只是反映了学生的数学解题能力。本身ACCA课程里面的数字运算并不复杂,没有微积分、线性代数,概率论等高等数学的内容,所以数学成绩不好的同学,也不用担心。如果数学成绩好,能帮助学生学习ACCA的课程,但不是学好课程的唯一条件。理解能力、分析能力、运用能力是学习中最需要逐步培养和完善的。

相关拓展:

ACCA会员资格在国际上得到广泛认可,尤其得到欧盟立法以及许多国家公司法的承认。所以拥有ACCA会员资格,就拥有了在世界各地就业的"通行证"

ACCA的课程就是根据现时商务社会对财会人员的实际要求进行开发、设计的,特别注意培养学员的分析能力和在复杂条件下的决策、判断能力。系统的、高质量的培训给予学员真才实学,学员学成后能适应各种环境,并逐步成为具有全面管理素质的高级财务管理专家。

为了更好地为企业提供支持,ACCA向全球雇主推出一项免费合作项目——ACCA认可雇主计划,免费加入ACCA认可雇主计划,可享受优质财会人才招聘和员工培训发展等方面的一系列专享免费服务。目前在全球范围内有超过8500家企业为认可雇主,优先聘用提拔ACCA学员及会员,中国地区亦有超过600家国际国内大型企业为ACCA认可雇主企业。ACCA会员可在工商企业财务部门、审计/会计师事务所、金融机构和财政、税务部门从事财务和财务管理工作。很多会员在世界各地大公司担任高级职位(财务经理、财务总监CFO,甚至总裁CEO)。

ACCA学员的就业方向主要为:

国际、国内金融机构、大型银行、投资银行。如:中国工商银行、中国银行、中国国际金融公司、交通银行、汇丰银行、花旗银行、渣打银行、法国兴业银行、荷兰银行、高盛等。

跨国企业,国内大型企业。如:宝洁、联合利华、壳牌石油、微软、强生、GE、中石化、阿里巴巴集团、中国移动等大型企业。

国际大型金融咨询机构或专业会计师事务所。如埃森哲咨询等国际金融咨询机构、普华永道、毕马威、德勤、安永"四大"会计师事务所等国际会计师事务所。

总之,考取ACCA专业资格,可望取得令人尊敬的地位、令人羡慕的职位、令人心动的薪水!

希望本篇文章能够帮助到大家,如果大家还遇到其他不能解决的问题,可以反馈给51题库考试学习网,我们会尽快帮您解决。


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) Advise on the capital gains implications should Trent Limited’s old building be sold as proposed. Support your

advice with relevant calculations. (4 marks)

正确答案:

 

This gives a higher post-entry loss of £50,000 (150,000 – 100,000) and so it is advisable for Trent Limited to make
this election.
The £100,000 of pre-entry losses are still available, but can only be set against gains on assets which:
(i) Trent Limited sold prior to being acquired (subject to the normal carry back restrictions), or
(ii) Trent Limited already owned when it was acquired, or
(iii) Trent Limited acquired from outside the group and used in its trade after being bought by Tay Limited.


3 Fran?ois, Demetris, José and Giuseppe are a group of students from different Mediterranean countries, taking their

MBA in a large UK city. As part of their course requirements, the group has to come up with an innovative business

idea, research into the feasibility of that idea and then present their business plan to a panel. After considerable

brainstorming they have come up with the idea of a themed restaurant based around Mediterranean cooking, menus

and service provisionally called ‘Casa del Mediterraneo’ and located in the city centre.

Initial research has revealed suitable premises to rent, but also the severe competition they will face in a city that is

very cosmopolitan and well provided for with restaurants serving cuisine from many parts of the world. The city has

a student population of around 100,000 and this, together with a young working population, means that there is a

very vibrant social life and a real willingness to sample food from different parts of the world.

Required:

(a) Identify and evaluate the critical success factors and associated competences that the group should consider

in developing their business plan for the restaurant. (12 marks)

正确答案:

(a) New ventures are notoriously risky and it is vital that the group has a clear idea of the factors that will be critical to the
restaurant’s success and the capabilities and competences needed to achieve their critical success factors. Johnson, Scholes
and Whittington define critical success factors as ‘those product (or service) features that are particularly valued by a group
of customers, and, therefore where the organisation must excel to outperform. the competition’. The group have chosen to
enter a highly competitive market and one where it is very difficult to create a distinctive product or service for the customer.
It is important in establishing what factors are important that they know the features their potential customers will particularly
value in the restaurant business. All too often firms design products or services on the basis of what the ‘expert’ inside the
company thinks the customer wants. One of the major problems in setting up a new restaurant is that customers can easily
compare one restaurant with another. Often they are in close proximity making all aspects of the service, particularly price,
easily open to customer evaluation.
Clearly, service will be a critical factor but precisely how will it be defined? Does the customer look for fast food service with
an emphasis on being served quickly? This seems unlikely and a more likely requirement is that the table service replicates
the friendly ambience experienced at restaurants on the Mediterranean. Many of their customers will have experienced this
first-hand and this would reinforce the Mediterranean theme. To deliver this service the waiters/waitresses will need
appropriate training. The menu and quality of food will be key factors – they lie at the heart of the reason for setting up the
business. How is distinctiveness to be achieved? The quality of the chef and kitchen staff will determine the quality of the
food served. The design of the restaurant and its layout and seating are also features, which it is important to get right. Aboveall, there is the need to create a price/value combination that is difficult for competitors to beat.

The critical success factors will stem from using the restaurant’s resources in a distinctive way. In Hamel and Prahalad’s
terms, there are three tests that can identify core competences in a company. Firstly, the core competence has the potential
for transfer across a variety of markets – less likely in a small business. Secondly, a core competence should make a significant
contribution to the perceived customer benefits of the end product or service. Finally, the core competence will be difficult for
a competitor to imitate. In service businesses such as restaurants, imitation of less tangible factors such as the quality of tableservice may be much more difficult to copy than the features designed into a tangible product.


(ii) job enlargement; (5 marks)

正确答案:
(ii) Job enlargement is often referred to as ‘horizontal job enlargement’ and is aimed at widening the content of jobs by increasing the number of operations in which the job holder is involved and is another method by which employees at Bailey’s might become more involved. It reduces the level of repetition and dullness by providing a horizontal extension to activity, reducing monotony and boredom inherent in the operations at Bailey’s.

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