acca介绍!让你明白什么是acca!

发布时间：2021-05-07

ACCA是全球含金量较高的证书之一，什么是ACCA呢?考acca有什么用?还不知道到ACCA考试是什么的小伙伴们，赶快看过来!

ACCA是什么?

ACCA是特许公认会计师公会(The Association Of Chartered Certified Accountants)的简称，在国内被称为“国际注册会计师”。是英国具有特许头衔的4家注册会计师协会之一，也是当今最知名的国际性会计师组织之一。被誉为“国际财会界的通行证”。

为什么要考ACCA?

纵观历史，ACCA作为英国注册会计师协会的开拓者，塑造并定义着财会行业未来的发展方向，通过实施一系列“首创”举措，不断推动国际财会行业实现创新发展。

纵观全球，ACCA的知名度、影响力、发展规模在国际专业会计师组织中都遥遥领先。ACCA资格被誉为“国际财会界的通行证”。

全球7110家知名企业已加入“ACCA认可雇主计划”。国内超过700家雇主都已与ACCA强强联手，如：阿里巴巴、PWC、安利、华为、可口可乐、飞利浦、春秋航空、美的、中国平安、立信、HSBC等大型企业，进一步吸引和培养保留能够影响商业未来的财务领导者。

ACCA专业资格是唯一一个融合本地实践与国际经验的财会专业资格，ACCA会员职业前景非常可观，能够在任何领域、任何行业胜任高层职务，多数为跨国公司、事务所、大型国企、金融机构等。

ACCA资格不仅涵盖全面、核心的财会技能，还将公司管理、战略决策和职业道德相结合。响应全球商业界的需求，同时坚持以最高标准培养专业能力、职业道德和前瞻思维，是ACCA能成为国际财会专业资格标杆的重要原因。

ACCA的学习模式非常灵活。学员可以通过自学、参加培训，互联网和全球各地开设的100家办事处等方式进行学习。

在备考ACCA资格的同时，学员还可以考取其他资格证书，其中包括由牛津布鲁克斯大学(Oxford Brookes University)颁发的应用会计理科学士学位以及由伦敦大学(University of London)颁发的专业会计硕士学位。除此之外，如果需要在英语技能方面获得额外的帮助，英国BPP大学可以为ACCA学员提供英语培训课程。

以上就是今天分享的全部内容，希望能够帮助到大家，报考acca考试的小伙伴可以先收藏起来，如果想要了解更多关于acca的资讯，敬请关注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。

(b) Briefly describe the way in which a ‘person specification’ differs from a ‘job description’. (3 marks)

正确答案：
Part (b):
The difference between a person specification and a job description is that a person specification sets out the qualities of an ideal
candidate whereas a job description defines the duties and responsibilities of the job.

4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 marks)

正确答案：
(a) The working capital cycle illustrates the changing make-up of working capital in the course of the trading operations of a
business:
1 Purchases are made on credit and the goods go into inventory.
2 Inventory is sold and converted into receivables
3 Credit customers pay their accounts
4 Cash is used to pay suppliers.

(b) For this part, assume today’s date is 1 May 2010.

Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,

is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill

believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s

shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the

company could acquire the shares instead.

The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.

Required:

Write a letter to Ben:

(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to

repurchase his 50% holding of ordinary shares, immediately in May 2010; and

(2) advising him of any available planning options that might improve this tax position. Clearly explain any

conditions which must be satisfied and quantify the tax savings which may result.

(13 marks)

Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances

for the tax year 2005/06 apply throughout this question.

正确答案：

(b) [Ben’s address]                                                                                                     [Firm’s address]
Dear Ben                                                                                                                              [Date]
A company purchase of own shares can be subject to capital gains treatment if certain conditions are satisfied. However, one
of these conditions is that the shares in question must have been held for a minimum period of five years. As at 1 May 2010,
your shares in Flower Limited have only been held for four years and ten months. As a result, the capital gains treatment will
not apply.
In the absence of capital gains treatment, the position on a company repurchase of its own shares is that the payment will
be treated as an income distribution (i.e. a dividend) in the hands of the recipient. The distribution element is calculated as
the proceeds received for the shares less the price paid for them. On the basis that the purchase price is ￡500,000, then the
element of distribution will be ￡499,500 (500,000 – 500). This would be taxed as follows:

(c) Discuss the practical problems that may be encountered in the implementation of an activity-based system

of product cost management. (5 marks)

正确答案：
(c) The benefits of an activity-based system as the basis for product cost/profit estimation may not be straightforward. A number
of problems may be identified.
The selection of relevant activities and cost drivers may be complicated where there are many activities and cost drivers in
complex business situations.
There may be difficulty in the collection of data to enable accurate cost driver rates to be calculated. This is also likely to
require an extensive data collection and analysis system.
The problem of ‘cost driver denominator level’ may also prove difficult. This is similar to the problem in a traditional volume
related system. This is linked to the problem of fixed/variable cost analysis. For example the cost per batch may be fixed. Its
impact may be reduced, however, where the batch size can be increased without a proportionate increase in cost.
The achievement of the required level of management skill and commitment to change may also detract from the
implementation of the new system. Management may feel that the activity based approach contains too many assumptions
and estimates about activities and cost drivers. There may be doubt as to the degree of increased accuracy which it provides.
(alternative relevant examples and discussion would be acceptable)

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