干货!ACCA免考政策优缺点你都清楚吗?
发布时间:2021-06-24
许多同学都知道acca考试有免考的机会,有的可免考9门。使用acca免考具体有哪些优点、缺点呢?其实各有利弊。acca免考科目一定是越多越好吗?答案是否定的。今天就给大家介绍一下具体情况吧。
acca免试有哪些缺点?
以中外联合教学模式对接出去的学生为例,如果学生选择acca免考政策,那么在择校和选择专业上面就会受到许多约束。如果要想取得免考资格,就必须选择对接能享受免考的海外大学,同时只能选择享受免考政策的商科专业。
从海外大学专业课程的衔接来看,免考对会计类专业的学生帮助有限。以英国为例,英国的会计与金融专业和acca切合度很高,很多科目内容基本一致。学生如果通过了F阶段的9门科目,能力上相当于英国一个本土的会计与金融专业毕业生。如果学生在国内只是读了F阶段部分课程,就直接插读海外大学的大二大三还是有一定的难度;但学生如果在国内学习了F阶段的全部课程,这样就有更为扎实的专业知识和语言技能来胜任大二大三的专业课程。由于有了良好的专业基础,还有助于学生本科毕业获得一个较高的毕业等级,从而申请到更加优秀的硕士学校。
从课程深度上讲,acca免考对学习和应考P阶段的课程无实质性的帮助,而F阶段的考试会对后续的P阶段考试产生良好的推进作用。
国内阶段开设F阶段3-9门课程,有3+1模式和2+2模式。宣导acca9门免考但同时国内阶段不接受F阶段完整的课程体系的对接模式,实则对学生造成诸多不利,从国内中外联合教学(acca方向)教育现状来看,国内目前大部分中外联合教学(acca方向)模式的项目,大部分还是海外学历教育为主。
免考对F阶段来说,如果较多科目都没有学习过,就会直接导致学生基础没有打好,对整个课程体系也不了解,简单的来讲就是免考会让学生F阶段学不好。
acca免试的优点有哪些
考试科目的通过率高低不确定,acca免考不用担心通过率的问题,减轻了一部分的考试压力,可以让我们更好的投入到后面的学习。我们可以直接参加后面阶段的考试,加快了学习的进程。
由此可见acca的免考机会各有利弊,具体该如何选择,在于大家的实际情况和最终目的,选择适合自己的方式最重要,以上就是给大家更新分享的全部内容啦,更多后续可以关注51题库考试学习网,51题库考试学习网将持续为大家服务分享最新考试资讯。
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) Describe the skills that a counsellor should possess. (14 marks)
(b) It is clear that many of the problems at Bailey’s that have led to the unhappy atmosphere lend themselves to resolution through the neutral and non-judgemental approach offered by the appointment of external counsellors. The counsellor must be in a position to help the individual employee to identify problems, issues and possible solutions to the kind of problems that have manifested themselves at Bailey’s: poor production, unrest, low morale and significantly, the long tradition of poor pay that is leading to employee family problems outside the factory. There is always the danger of leading the employee, so the counsellor must adopt a passive role, show interest and encourage reflection whilst allowing the employee to lead and talk around the issues. Open questions must be used to help the employee explore ideas and feelings. The counsellor must be an active listener, speaking only to clarify issues and elicit answers when appropriate. Above all, the counsellor must be impartial and this is why Bailey’s has appointed outside counsellors.
Counselling skills require the ability to establish rapport with the employee, to clarify and summarise as appropriate, to ask non-specific questions, use a non-directive approach, to listen and be able to discern what is meant by what the employee says. In addition, the counsellor must allow the employee to be silent if he or she wishes to be, to allow any meeting to take place at the speed of the employee and anticipate the employee’s views on the causes, which at Bailey’s are many, and to allow solutions to the problems.
Bonar Paint to date has had no formal strategic planning process.
(d) What are the advantages and disadvantages of developing a formal mission statement to guide Bonar Paint’s
future direction after the buyout? (10 marks)
(d) The change in ownership represents a major change in the life of any organisation and the opportunity to convince the various
stakeholders of the strategic direction the firm is going in should not be missed. Mission statements are not something that
can be created at five minutes notice and once created need to be revisited to ensure they are still relevant and engaging.
Some experts argue that the mission can only be developed once the firm’s competitive strategy has been developed. Others
argue that it is the starting point for the whole strategic planning process.
A mission statement expresses the purpose of the business and great care will need to be taken to clarify the new role and
status of the buyout directors. Two other critical stakeholders are the workforce and the customers – alienation of either group
will have serious consequences for the firm. Customers need to be convinced that they should stay with the firm and staff
that there is a future for them in the new set up. Bonar Paint needs to ensure that its reputation for customer care is part of
the statement.
The strategy of the firm in terms of where and how it is going to compete again should create confidence in the key
stakeholders. Developing this clear sense of where Bonar Paint is going and how it is going to get there will be of particular
interest to its financial backers. Expressing the mission of the business will be a key part of any business plan. Bonar Paint
may also choose to emphasise the standards of behaviour that will underpin the way it does business. This may include an
explicit commitment to innovative products and customer service. Once again the impact and relevance to both internal and
external stakeholders is important.
Finally, the buyout managers have to convince stakeholders that the culture and values associated with that culture will be
retained after the change in ownership. Bonar Paint, under the Bonar brothers’ ownership and direction, did not feel that
strategic planning was a necessary activity. A succinct and meaningful mission statement may be an excellent way to
communicate the new ownership and sense of purpose in Bonar Paint.
Creating mission statements that convey a sense of purpose may not be easy for the buyout team. The time spent creating
the statement has to have positive outcomes or it will be time wasted. Creating such a statement with no previous experience
increases the difficulties. Seeing it as an integral part of a strategic planning process is important. Care must be taken to
involve other stakeholders in the process or statements may be made with little meaning for them. The degree of involvement
is also significant; most stakeholders are more likely to be useful as ‘sounding boards’ for testing and refining the statement.
The danger is that a statement is produced that few stakeholders buy into and does not affect attitudes or behaviours towardBonar Paint.
(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be
financially viable, assuming that all other data remain unchanged. (4 marks)
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