国际注册会计师ACCA可以自学吗，一起来看看本篇文章内容！

发布时间：2020-04-08

很多人都想自学ACCA，因为报班学ACCA需要一笔不小的费用。但是ACCA可以自学吗？为了让大家更详细地了解ACCA考试，51题库考试学习网为大家分享了以下内容，一起看看吧。

首先，从政策上来讲ACCA肯定是可以自学的，但是根据每个人的情况不同，自学的程度也是不同的。

ACCA考试的前半部分是F阶段，也就是ACCA考试基础阶段，主要包括一些基础知识和技能课程。要求考生学习并掌握财务会计和管理会计方面的核心知识，以及一名专业ACCA需要了解和熟悉的知识领域以及必须掌握的技能。基础阶段包含了AB-FA，学名又叫‘Knowledge“阶段，就是从零开始的会计和管理学科的ABC，没有任何专业知识背景，理论上讲：只要具有高中毕业以后的英语水平的学员是可以开始学习ACCA的(因为第一阶段涉及到的会计类和管理类的单词都是基础阶段的，比如说Financial Statement—财务报表，Assets-资产)都非常容易理解。

第二阶段的课程有六门(LW-FM)，知识方面也是循序渐进的。两门纯粹考理论的LW和AA，没有任何的计算。其中LW是以大量的记忆为主的(因为是法律方面的课程)。所以，非常具有记忆的性质(法律条文相对来说要的是语言的严谨)。AA的课程和LW很相像，因为审计也是强调程序和方法，以及流程图表的。所以，学习方法基本类似。讲师猜题准确度也很高。PM、TX、FR、FM都是计算部分占比较大比例的考试科目。中国学生向来喜欢计算题，一是做题的速度很快，二是准确度很高。所以第二阶段课程平均通过率是百分之五十左右。

ACCA的第二阶段是P阶段，也就是专业阶段，这一阶段的课程难度相当于会计硕士阶段的课程难度，是在F阶段科目内容上的拓展和延伸。这里ACCA考生需要学习的是一名高级会计师必须具备的更高级的职业财务技能，或者是从事高级管理咨询、金融投资等所必需的技能。

ACCA的知识体系可以说非常完善了，涉及到财务会计、管理会计、税务、商法、审计、财务管理、商业风险等方方面面，对于学员的要求非常高，自学的话光是梳理知识点，理顺教材思路就非常头疼了。它对大家综合应用英语的能力提出了新的挑战。其中三门课程是偏计算的(SBR、SBL和选修)，只有SBL的计算量较少。不过，因为我们已经有了九门课程的学习，当然英语水平和综合应用的能力已经提高很快了，在打好基础的情况下通过P阶段考试也就并非很困难了。

希望本篇文章能够帮助到大家，如果大家还遇到其他不能解决的问题，可以反馈给51题库考试学习网，我们会尽快帮您解决。

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。

4 Assume today’s date is 15 May 2005.

In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,

and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He

started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more

customers. However, he was eventually successful, and the business subsequently made profits.

The results for Bob’s business were as follows:

Period Schedule D Case I

Trading Profits/(losses)

￡

1 October 2001 – 30 April 2002 13,500

1 May 2002 – 30 April 2003 (18,000)

1 May 2003 – 30 April 2004 28,000

Bob required funds to help start his business, so he raised money in three ways:

(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob

started selling books from his collection. These had risen considerably in value and sold for between ￡150 and

￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.

Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.

(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising

chargeable gains totalling ￡23,720.

(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600

per year since he started this employment.

Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares

in August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the company

had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company

estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.

He has not yet received any money.

Required:

(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.

Your advice should include reference to the badges of trade and their application to this case.

(9 marks)

正确答案：
(a) Evidence of trading
[Client address]
[Own address]
[Date]
Dear Bob,
I note that you have been selling some books in order to raise some extra income. While you believe that the sums are not
taxable, I believe that there may be a risk of the book sales being treated as a trade, and therefore taxable under Schedule D
Case I. We need to refer to guidance in the form. of a set of principles known as the ‘badges of trade’. These help determine
whether or not a trade exists, and need to be looked at in their entirety. The badges are as follows.
1. The subject matter
Some assets can be enjoyed by themselves as an investment, while others (such as large amounts of aircraft linen) are
clearly not. It is likely that such assets are acquired as trading stock, and are therefore a sign of trading. Sporting books
can be an investment, and so this test is not conclusive.
2. Frequency of transactions
Where transactions are frequent (not one-offs), this suggests trading. You have sold several books, which might suggest
trading, although you have only done this for a short period - between one and two years.
3. Length of ownership
Where items are bought and sold soon afterwards, this indicates trading. You bought your books in the 1990s, and the
length of time between acquisition and sale would not suggest trading.
4. Supplementary work and marketing
You are actively marketing the books on your internet website, which is an indication of trading.
5. Profit motive
A motive to make profit suggests trading activity. You sold the books to raise funds for your property business, and not
to make a profit as such, which suggests that your motive was to raise cash, and not make profits.
6. The way in which the asset sold was acquired.
Selling assets which were acquired unintentionally (such as a gift) is not usually seen as trading. You acquired the books
for your collection over a period of time, and while these were intentional acquisitions, the reasons for doing so were for
your personal pleasure.
By applying all of these tests, it should be possible to argue that you were not trading, merely selling some assets in
order to generate short-term cash for your business.
The asset disposals will be taxed under the capital gain tax rules, but as the books are chattels and do not form. part of
a set, they will be exempt from capital gains tax.
Yours sincerely
A N. Accountant

(c) The inheritance tax payable by Adam in respect of the gift from his aunt. (4 marks)

Additional marks will be awarded for the appropriateness of the format and presentation of the memorandum and

the effectiveness with which the information is communicated. (2 marks)

Note: you should assume that the tax rates and allowances for the tax year 2006/07 will continue to apply for the

foreseeable future.

正确答案：
(c) Inheritance tax payable by Adam
The gift by AS’s aunt was a potentially exempt transfer. No tax will be due if she lives until 1 June 2014 (seven years after
the date of the gift).
The maximum possible liability, on the assumption that there are no annual exemptions or nil band available, is ￡35,216
(￡88,040 x 40%). This will only arise if AS’s aunt dies before 1 June 2010.
The maximum liability will be reduced by taper relief of 20% for every full year after 31 May 2010 for which AS’s aunt lives.
The liability will also be reduced if the chargeable transfers made by the aunt in the seven years prior to 1 June 2007 are
less than ￡285,000 or if the annual exemption for 2006/07 and/or 2007/08 is/are available.

(c) the deferred tax implications (with suitable calculations) for the company which arise from the recognition

of a remuneration expense for the directors’ share options. (7 marks)

正确答案：

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