你知道ACCA课程是怎么设置?都要学什么吗?
发布时间:2020-03-12
ACCA课程主要以培养国际性的高级会计、财务管理专家为主,学习ACCA不但可以让我们充分地掌握专业的会计技能,更能学到更高级别的财务管理知识,尤其对于那些学历低或者财会基础薄弱的人群来讲,ACCA都是非常好的一大选择。那大家知道ACCA课程都是怎么设置和怎么学的吗?不知道的话看看下面这篇文章吧!
ACCA课程是由浅入深的而设置的,非常适合基础差或者零基础的学员进行学习。它一共包含了15门,我们只需要通过13门就能获得ACCA证书。这些科目,按照由易到难的程度又可分为两个阶段、四个部分,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。
第二阶段为专业阶段,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,所有学生必须完成两门核心课程。
ACCA会员不仅赢得了联合国和各大国际性组织的高度认可,更受到了世界很多500强企业和各大会计事务所的一致青睐。而且大部分ACCA会员也都能在政府机构、大型跨国企业、著名会计师事务所等机构中担任一些非常重要的财务管理职务。可以说拥有了ACCA证书,那就能切切实实的给自己的职业发展镀金。
随着企业需求的日益增多,现在只拥有一个初级证书是不够的,所以就有很多人会选择报考更高级别的资格考试,来提升自己在应聘和求职过程中的优势。ACCA证书对大家来说就是一个很好的选择。ACCA是目前财经领域认可度最高的资格证书,也是世界上拥有学员和会员最多的,为此还被我国称之为“国际注册会计师”。
大家看了ACCA课程内容后对ACCA考试有了一定的了解了吧,如果大家想要报考ACCA,一定要多了解相关信息哦!
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。
(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be
financially viable, assuming that all other data remain unchanged. (4 marks)
(d) Evaluate the effect on Gerard of the changes to be made by Fizz plc to its performance related bonus scheme.
You should ignore the effect of any pension contributions to be made by Gerard in the future, consider both
the value and timing of amounts received by Gerard and include relevant supporting calculations.
(5 marks)
Note: – You should assume that the income tax rates and allowances for the tax year 2006/07 apply throughout
this question.
(d) Implications for Gerard of the changes to Fizz plc’s bonus scheme
Value received
Under the existing scheme Gerard receives approximately £4,500 each year. This is subject to income tax at 40% and
national insurance contributions at 1% such that Gerard receives £2,655 (£4,500 x 59%) after all taxes.
Under the proposed share incentive plan (SIP), Gerard expects to receive free shares worth £3,500 (£2,100 + £1,400).
Provided the shares remain in the plan for at least five years there will be no income tax or national insurance contributions
in respect of the value received. Gerard’s base cost in the shares for the purposes of capital gains tax will be their value at
the time they are withdrawn from the scheme.
In addition, the amount he spends on partnership shares will be allowable for both income tax and national insurance such
that he will obtain shares with a value of £700 for a cost of only £413 (£700 x 59%).
Accordingly, Gerard will receive greater value under the SIP than he does under the existing bonus scheme. However, as noted
below, he will not be able to sell the free or matching shares until they have been in the scheme for at least three years by
which time they may have fallen in value.
Timing of receipt of benefit
Under the existing scheme Gerard receives a cash bonus each year.
The value of free and matching shares awarded under a SIP cannot be realised until the shares are withdrawn from the
scheme and sold. This withdrawal cannot take place until at least three years after the shares are awarded to Gerard.
Accordingly, Gerard will not have access to the value of the bonuses he receives under the SIP until the scheme has been in
operation for at least three years. In addition, if the shares are withdrawn within five years of being awarded, income tax and
national insurance contributions will become payable on the lower of their value at the time of the award and their value at
the time of withdrawal thus reducing the value of Gerard’s bonus.
(c) Critically discuss the likely effectiveness of standard questionnaires sent to other auditors as a means of
obtaining information required. (5 marks)
(c) Likely effectiveness of standard questionnaires
Most group auditors obtain information from other auditors through questionnaires in the form. of yes/no requests and/or
detailed questions.
Standard yes/no questionnaires are widely used because, for example, they:
■ can be completed more quickly by someone already familiar with their form. and content;
■ facilitate summarisation of responses from other auditors by the group auditor.
However, a standard questionnaire may be less effective than a ‘bespoke’ one in that it is likely to ask unnecessary questions.
This may result in the other auditor finding the questions to be ‘not applicable’ and regarding completion of the questionnaire
as a form-filling exercise, rather than providing the group auditor with essential information.
Nevertheless, there is a danger that questionnaires that are not based on some standard form. may overlook or otherwise omit
some significant issues and therefore fail to alert the group auditor to a potential risk area.
Thus a balance needs to be struck between requesting enough information for the group auditor to form. their own view
without requesting meaningless ‘box-ticking’ questions that do not deal with the issues. Questionnaires that get longer and
longer are likely to lose their effectiveness especially if they are to be used in different locations/jurisdictions.
Questionnaires will cover a broad range of topics such as qualifications, competence/experience, compliance with ISAs (and
ISQC 1), audit findings, subsequent events, etc. Therefore there will be a tendency to length (completeness) rather than
quality (relevance).
In conclusion, questionnaires should:
■ avoid over-use of yes/no questions which may encourage laxity;
■ not ask for information that has already been provided or which is unnecessary; and
■ be adequately tailored.
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