ACCA选修阶段哪门科目最简单?

发布时间:2020-03-01



众所周知,ACCA考试的最后阶段属于选修课程,ACCA学员只需选择其中两门报考即可(共四门)。而如何选择合适的科目,是不少ACCA学员的难题。鉴于此,51题库考试学习网在下面为大家带来ACCA考试科目选择的相关信息,以供参考。

根据考试内容来看,ACCA F阶段基础知识与P阶段课程内容有很大的联系,也就说ACCA学员在进行F阶段的考试时,就能清晰地看到自己在某一方面的学习优势。因此,ACCA学员只需要根据自己的优势来选择对应的P阶段课程就能够为自己争取到更高的通关概率。那么,科目对应关系是怎样的呢?

首先,如果你对F5科目很感兴趣,那么P5对于你来说就是不错的选择;假如你F9考试成绩很好,那么选择P4对你来说将会更加容易。其他的科目与此类似。因此,找到自己擅长的科目类型是通过考试的关键。

  除了科目对应外,我们还可以从P阶段各科目的作用及考查方式来选择。ACCA考试科目中的P4-高级财务管理,此课程包含的知识点具有较强的实用性,其对应实际工作中的公司新项目投资评估、公司并购估值、公司财务或业务战略重组以及公司外汇及信用风险管理等内容,所以在此科目考试中各类计算占主要部分。因此,51题库考试学习网建议擅长计算的同学可优先报选读P4,在取得ACCAqualification之后。当然了,有需要的小伙伴也可再选修P7课程,可以进一步提高自身的能力。为自己谋求更好的个人发展。

  而P7这门课程偏重于会计师事务所各类审计计划和报告,考试注重写作。因此,51题库考试学习网建议具有相关经验和擅长写作的同学可以考虑先选修这门课程。当然了,小伙伴们在取得ACCAqualification后,如果需要也可再选修P4课程以进一步提高自身的能力。因此,51题库考试学习网还是建议各位考生去尝试报考哦。

以上就是关于ACCA考试题型的相关情况。51题库考试学习网提醒:ACCA考试涵盖的内容较广,因此出于对个人发展的考虑,小伙伴们在正常选修考试之外,最好还是选择额外选修哦。最后,51题库考试学习网预祝准备参加2020ACCA考试的小伙伴都能顺利通过。



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。

18 How should interest charged on partners’ drawings appear in partnership financial statements?

A As income in the income statement

B Added to net profit and charged to partners in the division of profit

C Deducted from net profit and charged to partners in the division of profit

D Deducted from net profit in the division of profit and credited to partners

正确答案:B

(ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house and

garden by means of two separate disposals as proposed. Calculations are not required for this part of

the question. (3 marks)

正确答案:
(ii) The implications of selling the Oxford house and garden in two separate disposals
The additional sales proceeds would result in an increase in Clifford’s capital gains and consequently his tax liability.
When computing the gain on the sale of the house together with a small part of the garden, the allowable cost would
be a proportion of the original cost. That proportion would be A/A + B where A is the value of the house and garden
that has been sold and B is the value of the part of the garden that has been retained. Principal private residence relief
and taper relief would be available in the same way as that set out in (i) above.
When computing the gain on the sale of the remainder of the garden, the cost would be the original cost of the property
less the amount used in computing the gain on the earlier disposal. Principal private residence relief would not be
available as the land sold is not a dwelling house or part of one.

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,

(iii) Lateral or horizontal. (3 marks)

正确答案:
(iii) Lateral or horizontal. Traditional communication assumes a hierarchical structure with only vertical communication,however horizontal communication has become important and necessary in less formal organisations. It takes the form. of coordination with departmental managers or supervisors meeting regularly, problem solving with department members meeting to resolve an issue or information sharing and it also describes interdepartmental sharing of ideas or conflict resolution where there is a need to resolve interdepartmental friction.

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