注意啦！2020年9月ACCA考试报名需要什么材料

发布时间：2020-04-28

作为国际注册会计师ACCA也受到了越来越多财务人和企业雇主的青睐。ACCA的报考门槛较低，凡具有国家教育局认可的大专以上学历即可报名参加考试，不过在我们进行在线注册报考时，仍需要准备一定的资格审核资料。一起跟随51题库考试学习网来看看吧。

在校学员所需准备的注册资料(原件、复印件和译文)：

(1)中英文在读证明（由学校教务部门开具，加盖公章，在读证明及成绩单加盖的公章必须一致）

(2)中英文在校期间各年级成绩单（至少要提供大一成绩单，并加盖所在学校或学校教务部门公章）

(3)中英文个人身份证件或护照

(4)2寸彩色证件照一张

(5)注册报名费（现金代缴或信用卡支付）

非在校学员所需准备的注册资料(原件、复印件和译文)：

(1)中英文个人身份证件或护照

(2)中英文学历证明（毕业证及学位证）

(3)2寸彩色证件照一张

不具备以上条件的，可通过FIA途径注册ACCA

(1)中英文个人身份证件或护照（确定年满16周岁）

(2)2寸彩色证件照一张

另外，关于ACCA的真实年薪究竟是多少，一起看看

根据ACCA专业培训机构对于ACCA会员和准会员留学归国平均薪金调查结果显示，ACCA会员和准会员的年薪远远超过国内的CPA、硕士研究生以及MBA毕业生的平均年薪。

据ACCA年度薪酬技能调查报告显示，从年薪分布来看，30万以上各收入区间，ACCA会员收入优势明显，所占比例远远高于准会员与学员。ACCA会员收入在50万至100万人民币之间的比例高达21%。受访会员最高年薪超过200万人民币。值得注意的是，调查中ACCA准会员的晋升比例和年薪涨幅均超过会员和学员。

据ACCA官方调查数据，ACCA会员目前在中国的年薪分布在30万~200万不等，在中国超过75%的ACCA会员在入职三年内获得岗位晋升。

ACCA是个加分项，让优秀的人的品质更加突出，但仍然需要你的经历，你的成绩，你的能力达到了那个基础。有后者的人即便不需要ACCA也能成功，但是他有了ACCA也许会更成功。

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生真才实学，学员学成后能适应各种环境，并使会员成为具有全面管理素质的高级财务管理专家。

ACCA会员在工商企业财务部门、(四大)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)。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!

好的，以上就是今天51题库考试学习网为大家分享的全部内容，如有其他疑问请继续关注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。

You are the manager responsible for performing hot reviews on audit files where there is a potential disagreement

between your firm and the client regarding a material issue. You are reviewing the going concern section of the audit

file of Dexter Co, a client with considerable cash flow difficulties, and other, less significant operational indicators of

going concern problems. The working papers indicate that Dexter Co is currently trying to raise finance to fund

operating cash flows, and state that if the finance is not received, there is significant doubt over the going concern

status of the company. The working papers conclude that the going concern assumption is appropriate, but it is

recommended that the financial statements should contain a note explaining the cash flow problems faced by the

company, along with a description of the finance being sought, and an evaluation of the going concern status of the

company. The directors do not wish to include the note in the financial statements.

Required:

(b) Consider and comment on the possible reasons why the directors of Dexter Co are reluctant to provide the

note to the financial statements. (5 marks)

正确答案：
(b) Directors reluctance to disclose
The directors are likely to have several reasons behind their reluctance to disclose the note as recommended by the audit
manager. The first is that the disclosure of Dexter Co’s poor cash flow position and perilous going concern status may reflect
badly on the directors themselves. The company’s shareholders and other stakeholders will be displeased to see the company
in such a poor position, and the directors will be held accountable for the problems. Of course it may not be the case that
the directors have exercised poor management of the company – the problems could be caused by external influences outside
the control of the directors. However, it is natural that the directors will not want to highlight the situation in order to protect
their own position.
Secondly, the note could itself trigger further financial distress for the company. Dexter Co is trying to raise finance, and it is
probable that the availability of further finance will be detrimentally affected by the disclosure of the company’s financial
problems. In particular, if the cash flow difficulties are highlighted, providers of finance will consider the company too risky
an investment, and are not likely to make funds available for fear of non-repayment. Existing lenders may seek repayment of
their funds in fear that the company may be unable in the future to meet repayments.
In addition, the disclosures could cause operational problems, for example, suppliers may curtail trading relationships as they
become concerned that they will not be paid, or customers may be deterred from purchasing from the company if they feel
that there is no long-term future for the business. Unfortunately the mere disclosure of financial problems can be self-fulfilling,
and cause such further problems for the company that it is pushed into non-going concern status.
The directors may also be concerned that if staff were to hear of this they may worry about the future of the company and
seek alternative employment, which could lead in turn to the loss of key members of staff. This would be detrimental to the
business and trigger further operational problems.
Finally, the reluctance to disclose may be caused by an entirely different reason. The directors could genuinely feel that the
cash flow and operational problems faced by the company do not constitute factors affecting the going concern status. They
may be confident that although a final decision has not been made regarding financing, the finance is likely to be forthcoming,
and therefore there is no long-term material uncertainty over the future of the company. However audit working papers
conclude that there is a significant level of doubt over the going concern status of Dexter Co, and therefore it seems that the
directors may be over optimistic if they feel that there is no significant doubt to be disclosed in the financial statements.

2 David Gould set up his accounting firm, providing accounting services to small businesses, in 2001. Within three

years his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gained

through word of mouth. David recognised that these small or micro businesses, typically employing ten or fewer

people, were receiving less than satisfactory service from their current accountants. These accounting firms typically

had between five and ten partners and operated regionally and not nationally. Evidence of poor service included

limited access to their particular accountant, poor response time to clients’ enquiries and failure to identify

opportunities to save clients money. In addition bad advice, lack of interest in business development opportunities for

the client and poor internal communication between the partners and their staff contributed to client dissatisfaction.

David has deliberately kept the costs of the business down by employing three part-time accountants and relying on

his wife to run the office.

David had recently met Ian King who ran a similar sized accounting firm. The personal chemistry between the two

and complementary skills led to a partnership being proposed. Gould and King Associates, subject to securing the

necessary funding, is to be launched in September 2006. David is to focus on the business development side of the

partnership and Ian on the core services provided. Indicative of their creative thinking is David’s conviction that

accounting services are promoted very inadequately with little attempt to communicate with clients using the Internet.

He is also convinced that there are real opportunities for the partnership to move into new areas such as providing

accountancy services for property developers, both at home and abroad. Ian feels that the partnership should set up

its own subsidiary in India, enjoying the benefits of much cheaper accountancy staff and avoiding the costs and

complications of outsourcing their core accounting services. Ian sees fee income growing to ￡2 million in five years’

time.

David has been asked by his bank to provide it with a business plan setting out how the partnership intends to grow

and develop.

Required:

(a) Write a short report for David giving the key features that you consider to be important and that you would

expect to see in the business plan for the Gould and King partnership that David has to present to his bank.

(12 marks)

正确答案：
(a) To: David Gould
From:
Writing a business plan is a critical stage in moving an idea for a business into a reality. The reality includes presenting a
convincing case to potential financers of the business, be they banks or venture capitalists. The key ingredients include clearly
saying what you plan to do and why people should want to buy your particular service. Experts warn of starting with a detailed
cash flow and then working backwards to make the numbers fit. You should regard the business plan as a management tool
and not simply a sales document. Again, the advice is to make credible and achievable projections; it is better to exceed low
targets than fail to achieve over-ambitious ones. Many business plans are based on deeply flawed research. Key to your
business success will be the size of your target market. There is much evidence to suggest that it is the make-up of the team
presenting the plan and their commitment rather than the business idea itself that will determine whether the necessary
financial support is made.
Clearly, you need to say how much money you require and why. Again the advice is not to be afraid to ask for large amounts
if your business requires it. Linked to how much you want is a clear statement of the return the investor or lender will get –
how much of the equity are you willing to give or what security can you offer the lender? Figure are important and you need
projected cash flows, profit and loss accounts and balance sheets for at least three years ahead. Potential investors and/or
lenders are likely to be impressed by a plan which clearly indicates where the major risks are to be found and the strategies
available to handle such risks.
There needs to be a clear statement of the major steps and milestones on the way to achieving your goals. Where are you
now, where do you intend to be and how are you going to get there. One expert argues there are three elements of the plan
itself – an executive summary pulling together the key points in your proposal, secondly the plan itself and finally an ‘elevator
pitch’, a one paragraph description that explains the business in the time it takes to go up in a lift.
In summary, your business plan should contain an executive summary as explained above, the objectives of the business,
including key financial targets and the philosophy of the business, the target market and relevant forecasts, the range of
products/services, the marketing strategy linked to the target markets, resource availability, people and organisation involved,
performance measurement to measure progress towards stated objectives and a summary of financial information.
One final point is to remember that no business plan ever was carried out exactly! In many ways it is the quality of the thinking
the plan includes and the actual process through which it is developed that will determine success.
Yours,

2 The draft financial statements of Rampion, a limited liability company, for the year ended 31 December 2005

included the following figures:

$

Profit 684,000

Closing inventory 116,800

Trade receivables 248,000

Allowance for receivables 10,000

No adjustments have yet been made for the following matters:

(1) The company’s inventory count was carried out on 3 January 2006 leading to the figure shown above. Sales

between the close of business on 31 December 2005 and the inventory count totalled $36,000. There were no

deliveries from suppliers in that period. The company fixes selling prices to produce a 40% gross profit on sales.

The $36,000 sales were included in the sales records in January 2006.

(2) $10,000 of goods supplied on sale or return terms in December 2005 have been included as sales and

receivables. They had cost $6,000. On 10 January 2006 the customer returned the goods in good condition.

(3) Goods included in inventory at cost $18,000 were sold in January 2006 for $13,500. Selling expenses were

$500.

(4) $8,000 of trade receivables are to be written off.

(5) The allowance for receivables is to be adjusted to the equivalent of 5% of the trade receivables after allowing for

the above matters, based on past experience.

Required:

(a) Prepare a statement showing the effect of the adjustments on the company’s net profit for the year ended

31 December 2005. (5 marks)

正确答案：

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