来看看关于ACCA考试需要用怎样的计算器呢？来了解下吧！

发布时间：2020-05-20

报考ACCA的考生注意啦！接下来一起看看关于ACCA考试需要用怎样的计算器呢？赶紧了解下吧！

根据自己需求选择，要买计算器的同学现在就可以买起来了，不要等临近考试再买，快递不到的话真的很危险的，以下几种可参考：

1.卡西欧FX-991ESPLUS函数计算器这个计算器功能非常强大，完全可以满足ACCA考试的需求。买了这个平时大学高数考试也可以用到。这个计算器用的是纽扣电池，还有太阳能的电池功能，完全不用担心没电。各种开方、计算功能都有涉及到。

2.卡西欧FX-82ES PLUS A函数科学计算器这款计算器虽然没有上面那款功能强大，但是完全可以满足ACCA考试需求。而且这款计算器颜色特别多，可以满足女生的不同需求，用了这样美颜色的计算器，感觉心情也好多了。

3.卡西欧FX-82CN X中文版函数科学计算器这个计算器的特点之一就是中文界面+分辨率很高。

以ACCA近年的考试通过率来看，如果在没有免考的情况下，从F1-P阶段完成考试的时间大致是2年-3年的时间。

当然，如果有相应的免考机会，比如拥有CPA、MPAcc等证书的话就可以免除一部分科目的考试。这样的话就能大大缩短时间，还能快速通过考试。

现如今，也会有基础知识薄弱，甚至是其他非财会专业的学员报考ACCA，这样的小伙伴一般会更焦虑和不安，但是大家要知道，ACCA的课程的学习是一个循序渐进的过程。

重要的是坚持与积累，所以说零基础学习也并不会比拥有一定财会专业知识的人需要更多的学习时间。所以在这里建议基础比较差的小伙伴们可以从大一就开始学习ACCA。

如此一来，基本就可以在大学毕业之前完成ACCA全科考试。毕业后再积累一定工作经验的话，就可以马上拿到了ACCA证书了，为你之后的升值加薪或是跳槽提供重要的资本。

由于ACCA在国内称为"国际注册会计师"，是当今知名的国际性会计师组织之一，并且也是许多小伙伴的奋斗目标。

但是有一些小伙伴也对ACCA存在一些疑虑，觉得自己大二才报考ACCA会不会有点晚？不了解情况的人或许会觉得大二这不是刚开始奋斗的年纪吗？怎么会晚呢？

这是因为ACCA从开始报考到取证通常需要2-3年的时间，很多小伙伴都会担心报考得晚了会影响自己两三年之后毕业或者考研的进程。

好了，以上就是本次51题库考试学习网为大家分享的整体内容，如果还想了解更多关于这方面的信息，也可关注51题库考试学习网解决心中的疑惑，祝大家考出满意的成绩吧。

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。

(ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)

正确答案：
(ii) The income tax implications of the proposed financing arrangements
Mr Fencer has borrowed money from a UK bank in order to make a loan to Rapier Ltd, a close company. The interest
paid by Mr Fencer to the bank will be an allowable charge on income as long as he continues to hold more than 5% of
Rapier Ltd. Charges on income are deductible in arriving at an individual’s statutory total income.
Mr Fencer will receive interest from Rapier Ltd net of 20% income tax. The gross amount of interest will be subject to
income tax at either 10%, 20% or 40% depending on whether the income falls into Mr Fencer’s starting rate, basic rate
or higher rate tax band. Mr Fencer will obtain a tax credit for the 20% income tax suffered at source.

(b) A summary of the information needed to satisfy our obligations under the money laundering legislation and

any action that should be taken before agreeing to become tax advisers to the Saturn Ltd group. (5 marks)

正确答案：
(b) Before agreeing to become tax advisers to the Saturn Ltd group
Information needed:
– Proof of incorporation and primary business address and registered office.
– The structure, directors and shareholders of the company.
– The identities of those persons instructing the firm on behalf of the company and those persons that are authorised to
do so.
Action to take:
– Consider whether becoming tax advisers to the Saturn Ltd group would create any threats to compliance with the
fundamental principles of professional ethics, for example integrity and professional competence. Where such threats
exist, we should not accept the appointment unless the threats can be reduced to an acceptable level via the
implementation of safeguards.
– Contact the existing tax adviser in order to ensure that there has been no action by the Saturn Ltd group that would, on
ethical grounds, preclude us from accepting appointment.

(c) Briefly discuss why the directors of HFL might choose contract D irrespective of whether or not contract D

would have been selected using expected values as per part (a). (2 marks)

正确答案：
(c) The directors might select Contract D under which 360,000 kilograms of organic mushrooms would be supplied to HFL for
each outlet. This is the entire capacity of HFL which would ensure that competitors would not be able to supply the same
product and hence the competitive advantage held by HFL might be preserved.

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