你知道报考acca需要准备哪些东西吗？

发布时间：2020-02-21

ACCA与CPA相比是一个门槛较低的资格考试，但是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”。大家知道学习ACCA需要准备哪些材料吗？不知道就看看51题库考试学习网为大家带来的这篇文章吧！   

必备材料有：   

1、身份证或者护照   

2、学历/学位证书。持国外学历及MPAcc学员还需提交所有课程成绩单。   

3、高校在校生注册需提交学校出具的在校证明函及所学所有学年的课程考试合格的成绩单   4、其他有利申请免试的证书   

5、如需申请OBU学位，需要提供英语证明   

注：非英文证件均需提交英文翻译件译文须由高校或者公司加盖红章，公证处/翻译公司提供的正规翻译件均可。

51题库考试学习网还给大家带来ACCA相关内容，一起看看吧！   

ACCA报考条件如下：报名注册ACCA学员，具备以下条件之一即可：   

1、教育部认可的高等院校在校生，顺利完成大一的课程考试，即可报名成为ACCA的正式学员；   

2、凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员；   

3、未符合1、2项报名资格的申请者，也可以先申请参加FIA基础财务资格考试。在完成FAB、FMA、FFA3门课程后，可豁免ACCA AB-FA三门课程的考试，直接进入ACCA技能课程的考试。

报考ACCA优势：

1.理论与实践能力的提升

ACCA是一个比较完善的系统知识体系，学到的东西也绝不仅是会计层面，学习后对公司制度的本质有了蛮大的了解。2.较高的薪资和认可

根据官方统计，ACCA会员收入在50万至100万之间的比例高达21%。受访会员最高年薪超过200万。ACCA未来的就业方向和行业主要集中在以下公司：

国际国内大型银行及投资银行：花旗银行、汇丰银行、渣打银行、中国工商银行、中国银行等。保险及金融投资机构：中国国际金融公司、美国高盛、美国友邦保险、鼎辉投资等。

国际知名企业：可口可乐(中国)有限公司、微软(中国)有限公司、西门子中国有限公司等。

中国大型国有及民营企业：中国移动通信集团、中国石油天然气集团、阿里巴巴、联想集团等。国际知名咨询企业及会计师事务所：麦肯锡、埃森哲、四大国际会计师事务所。

3.学历+证书双向提升学员

通过ACCA前两个阶段的考试后，在国内即可申请牛津布鲁克斯大学的应用会计理学士学位，申请英国和英联邦成员国很多著名大学MBA或金融和会计学硕士学位有诸多免考科目，因此ACCA学员在备考的过程中，可以同时获得海外学位。

4.出国和移民优势ACCA留学签证率高，移民更可获得技术加分。

好了，以上就是由51题库考试学习网为你带来的有关AACA考试相关信息了，想要获取更多信息的同学，请持续关注51题库考试学习网。

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。

(c) Using information from the case, assess THREE risks to the Giant Dam Project. (9 marks)

正确答案：
(c) Assessment of three risks
Disruption and resistance by Stop-the-dam. Stop-the-dam seems very determined to delay and disrupt progress as much as
possible. The impact of its activity can be seen on two levels. It is likely that the tunnelling and other ‘human’ disruption will
cause a short-term delay but the more significant impact is that of exposing the lenders. In terms of probability, the case says
that it ‘would definitely be attempting to resist the Giant Dam Project when it started’ but the probability of exposing the
lenders is a much lower probability event if the syndicate membership is not disclosed.
Impact/hazard: low
Probability/likelihood: high
The risk to progress offered by First Nation can probably be considered to be low impact/hazard but high probability. The case
says that it ‘would be unlikely to disrupt the building of the dam’, meaning low impact/hazard, but that ‘it was highly likely
that they would protest’, meaning a high level of probability that the risk event would occur.
Impact: low
Probability: high
There are financing risks as banks seems to be hesitant when it comes to lending to R&M for the project. Such a risk event,
if realised, would have a high potential for disruption to progress as it may leave R&M with working capital financing
difficulties. The impact would be high because the bank may refuse to grant or extend loans if exposed (subject to existing
contractual terms). It is difficult to estimate the probability. Perhaps there will be a range of attitudes by the lending banks
with some more reticent than others (perhaps making it a ‘medium’ probability event).
Impact: medium to high (depending on the reaction of the bank)
Probability: low to medium (depending on how easy it would be to discover the lender)

(iii) Explain the potential corporation tax (CT) implications of Tay Limited transferring work to Trent Limited,

and suggest how these can be minimised or eliminated. (3 marks)

正确答案：
(iii) Trading losses may not be carried forward where, within a period of three years there is both a change in the ownership
of a company and a major change in the nature or conduct of its trade. The transfer of work from Tay Limited to Trent
Limited is likely to constitute a major change in the nature or conduct of the latter’s trade. As a consequence, any tax
losses at the date of acquisition will be forfeited. Assuming losses were incurred uniformly in 2005, the tax losses at the
date of acquisition were ￡380,000 (300,000 + 2/3 x 120,000)). This is worth ￡114,000 assuming a corporation tax
rate of 30%.
Thus, Tay Limited should not consider transferring any trade to Trent Limited until after the third anniversary of the date
of the change of ownership i.e. not before 1 September 2008. As the trades are similar, there should be little problem
in transferring work from that date onwards.

1 The board of Worldwide Minerals (WM) was meeting for the last monthly meeting before the publication of the yearend

results. There were two points of discussion on the agenda. First was the discussion of the year-end results;

second was the crucial latest minerals reserves report.

WM is a large listed multinational company that deals with natural minerals that are extracted from the ground,

processed and sold to a wide range of industrial and construction companies. In order to maintain a consistent supply

of minerals into its principal markets, an essential part of WM’s business strategy is the seeking out of new sources

and the measurement of known reserves. Investment analysts have often pointed out that WM’s value rests principally

upon the accuracy of its reserve reports as these are the best indicators of future cash flows and earnings. In order to

support this key part of its strategy, WM has a large and well-funded geological survey department which, according

to the company website, contains ‘some of the world’s best geologists and minerals scientists’. In its investor relations

literature, the company claims that:

‘our experts search the earth for mineral reserves and once located, they are carefully measured so that the company

can always report on known reserves. This knowledge underpins market confidence and keeps our customers

supplied with the inventory they need. You can trust our reserve reports – our reputation depends on it!’

At the board meeting, the head of the geological survey department, Ranjana Tyler, reported that there was a problem

with the latest report because one of the major reserve figures had recently been found to be wrong. The mineral in

question, mallerite, was WM’s largest mineral in volume terms and Ranjana explained that the mallerite reserves in

a deep mine in a certain part of the world had been significantly overestimated. She explained that, based on the

interim minerals report, the stock market analysts were expecting WM to announce known mallerite reserves of

4·8 billion tonnes. The actual figure was closer to 2·4 billion tonnes. It was agreed that this difference was sufficient

to affect WM’s market value, despite the otherwise good results for the past year. Vanda Monroe, the finance director,

said that the share price reflects market confidence in future earnings. She said that an announcement of an incorrect

estimation like that for mallerite would cause a reduction in share value. More importantly for WM itself, however, it

could undermine confidence in the geological survey department. All agreed that as this was strategically important

for the company, it was a top priority to deal with this problem.

Ranjana explained how the situation had arisen. The major mallerite mine was in a country new to WM’s operations.

The WM engineer at the mine said it was difficult to deal with some local people because, according to the engineer,

‘they didn’t like to give us bad news’. The engineer explained that when the mine was found to be smaller than

originally thought, he was not told until it was too late to reduce the price paid for the mine. This was embarrassing

and it was agreed that it would affect market confidence in WM if it was made public.

The board discussed the options open to it. The chairman, who was also a qualified accountant, was Tim Blake. He

began by expressing serious concern about the overestimation and then invited the board to express views freely. Gary

Howells, the operations director, said that because disclosing the error to the market would be so damaging, it might

be best to keep it a secret and hope that new reserves can be found in the near future that will make up for the

shortfall. He said that it was unlikely that this concealment would be found out as shareholders trusted WM and they

had many years of good investor relations to draw on. Vanda Monroe, the finance director, reminded the board that

the company was bound to certain standards of truthfulness and transparency by its stock market listing. She pointed

out that they were constrained by codes of governance and ethics by the stock market and that colleagues should be

aware that WM would be in technical breach of these if the incorrect estimation was concealed from investors. Finally,

Martin Chan, the human resources director, said that the error should be disclosed to the investors because he would

not want to be deceived if he were an outside investor in the company. He argued that whatever the governance codes

said and whatever the cost in terms of reputation and market value, WM should admit its error and cope with

whatever consequences arose. The WM board contains three non-executive directors and their views were also

invited.

At the preliminary results presentation some time later, one analyst, Christina Gonzales, who had become aware of

the mallerite problem, asked about internal audit and control systems, and whether they were adequate in such a

reserve-sensitive industry. WM’s chairman, Tim Blake, said that he intended to write a letter to all investors and

analysts in the light of the mallerite problem which he hoped would address some of the issues that Miss Gonzales

had raised.

Required:

(a) Define ‘transparency’ and evaluate its importance as an underlying principle in corporate governance and in

relevant and reliable financial reporting. Your answer should refer to the case as appropriate. (10 marks)

正确答案：
(a) Transparency and its importance at WM
Define transparency
Transparency is one of the underlying principles of corporate governance. As such, it is one of the ‘building blocks’ that
underpin a sound system of governance. In particular, transparency is required in the agency relationship. In terms of
definition, transparency means openness (say, of discussions), clarity, lack of withholding of relevant information unless
necessary and a default position of information provision rather than concealment. This is particularly important in financial
reporting, as this is the primary source of information that investors have for making effective investment decisions.
Evaluation of importance of transparency
There are a number of benefits of transparency. For instance, it is part of gaining trust with investors and state authorities
(e.g. tax people). Transparency provides access for investors and other stakeholders to company information thereby dispelling
suspicion and underpinning market confidence in the company through truthful and fair reporting. It also helps to manage
stakeholder claims and reduces the stresses caused by stakeholders (e.g. trade unions) for whom information provision is
important. Reasons for secrecy/confidentiality include the fact that it may be necessary to keep strategy discussions secret
from competitors. Internal issues may be private to individuals, thus justifying confidentiality. Finally, free (secret or
confidential) discussion often has to take place before an agreed position is announced (cabinet government approach).
Reference to case
At Worldwide Minerals, transparency as a principle is needed to deal with the discussion of concealment. Should a discussion
of possible concealment even be taking place? Truthful, accurate and timely reporting underpins investor confidence in all
capital-funded companies including WM. The issue of the overestimation of the mallerite reserve is clearly a matter of concern
to shareholders and so is an example of where a default assumption of transparency would be appropriate.

(b) The Sarbanes-Oxley Act contains provisions for the attestation (verification) and reporting to shareholders of

internal controls over financial reporting.

Required:

Describe the typical contents of an external report on internal controls. (8 marks)

正确答案：
(b) Internal control statement
The United States Securities and Exchange Commission (SEC) guidelines are to disclose in the annual report as follows:
A statement of management’s responsibility for establishing and maintaining adequate internal control over financial reporting
for the company. This will always include the nature and extent of involvement by the chairman and chief executive, but may
also specify the other members of the board involved in the internal controls over financial reporting. The purpose is for
shareholders to be clear about who is accountable for the controls.
A statement identifying the framework used by management to evaluate the effectiveness of this internal control. This will
usually involve a description of the key metrics, measurement methods (e.g. rates of compliance, fair value measures, etc)
and tolerances allowed within these. Within a rules-based environment, these are likely to be underpinned by law.
Management’s assessment of the effectiveness of this internal control as at the end of the company’s most recent fiscal year.
This may involve reporting on rates of compliance, failures, costs, resources committed and outputs (if measurable) achieved.
A statement that its auditor has issued an attestation report on management’s assessment. Any qualification to the attestation
should be reported in this statement.
Tutorial note: guidance from other corporate governance codes is also acceptable.

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