准备报考ACCA考试的你，了解OBU吗？

发布时间：2020-01-03




今天51题库考试学习网就为大家介绍OBU的关于ACCA的资讯：

01、牛津布鲁克斯大学（OBU）

Oxford Brookes University

※该校建于1865年，拥有150多年历史，前身是牛津理工学院，被当地人和学者称为“小牛津”。

※ 该校最强的专业分别是：酒店管理，工商管理，应用会计学

※ 世界会计专业顶级证书 ACCA皇家特许会计师主考院校

※ 连续8年都被《泰晤士报》评为“最佳新式大学”

※ 是英国最好的25所院校之一，20多门学科在全英名列前茅

※ 英国现代型综合性大学连续6年排名第一

※ 毕业生就业率大学排行表”中应届毕业生的就业率排在第八位

其实在英国，能叫“大学”的都是相当不错的学校，并且牛津布鲁克斯大学是ACCA的主考院校，其专业性毋庸置疑，对于该学校的资质大家尽可放心。

02、ACCA和OBU的合作关系

Relations between ACCA and OBU

ACCA在2000年和牛津布鲁克斯大学建立了合作关系，使学员在学习ACCA专业资格的同时，有机会获得该校应用会计(荣誉)理学士学位。

ACCA学员完成ACCA F阶九门课程并完成职业道德模块后，可以获得由英国官方颁发的高级商业会计证书，之后申请加入OBU项目后（2019年11月OBU论文提交期开始，所有ACCA新注册学员自动加入OBU项目，有机会提交论文，详情见下面介绍）提交一篇7500字的Research and Analysis Report(RAP)的论文和一篇2000字的Skills and Learning Statement(SLS) 的论文后，通过者即可获得牛津布鲁克斯大学会计理学学位。

以下为ACCA学员需要通过的F段九门课程：

论文通过后，获得牛津布鲁克斯大学应用会计（荣誉）理学士学位（BSc in Applied Accounting by Oxford Brookes University），我们一般叫它“牛布学位”。

03、OBU会计理学学位的用途

Worth of BSc in Applied Accounting by OBU

全球认可：

• 有资格申请海外院校研究生或在当地就业

• OBU学位受全球大学和雇主的认可

• 晋级为国际化人才，可在全球范围内就业

• 中国也认可此学位，求职应聘时相当受重视

• 名企、高薪职位的敲门砖

学业上的助力：

学生用此学位，可申请海外名校并就读研究生，(例如英国G5精英大学 LSE，UCL 等)，备受UK排名前15的学校的青睐。比中国取得的本科学位更受认可，帮助学生申请到名校就读研究生的offer。

专业上的认可：

专业度含金量超高。

04、申请OBU会计理学学位的资格

How to apply for ？

不是所有ACCA学员都有资格申请此学位，请大家仔细阅读以下步骤，确保自己拥有申请学位的资格，否则就有丧失资格的风险。

申请条件如下：

1、2019年4月ACCA和OBU取消了对于英语证明的要求，即从2019年11月OBU论文的提交期开始，学生通过ACCA F段九门考试（这九门课程相当于修大学的学分）并完成职业道德模块（Professional Ethics Model）之后，就可以提交论文、论文通过者获得此学位。

2、注意该学校对条件免试的要求（Conditional Exemptions）：

在校大学生如果AB(F1)-FM (F9)有任何一门有免试，这种免试称为Conditional Exemptions, 暂时不能申请OBU学位!

需要学生得到本科学位之后，免试才被OBU认可，可以申请学位。

也就是说，如果你免试了AB(F1)-FM (F9)中的任意一门课，本科四年之内你是没有资格提交论文的。

所以不要免试 = 正常参加并通过ACCA基础阶段所有科目！！！！！

所以不要免试 = 正常参加并通过ACCA基础阶段所有科目！！！！！

备注：注册FIA学员身份，并转入ACCA之后，获得F1-F3的免试者除外。

3、满足以上条件者可以参加论文辅导班，并经辅导老师签字后就可以成功提交论文。

注意！ACCA规定，ACCA的每科考试通过后，不能重新参加考试来刷分！

所以想申请一等学位的学生，请一定努力将LW(F4)-FM(F9) 的每科争取考的高分，以此提高平均分。

05、2019年4月ACCA和OBU

公布的最新政策

OBU最新政策给更多的ACCA学员、准会员、会员带来提交OBU论文的机会：

1、 刚刚注册成为ACCA学员身份者，将自动加入OBU项目（注册FIA的学员转入ACCA的那一刻，将自动加入OBU项目），未来通过FR、AA、FM任一一门后，请写邮件给ACCA总部（e-mail：students@accaglobal.com）提交FR、AA、FM任一一门的成绩证明就可以了。

2、 2009年11月之后注册ACCA学员身份者且曾经加入OBU项目并已完成FR、AA、FM任一一门的学员、或完成F阶段考试的学员、准会员、会员、甚至好几年没缴纳年费者，因为您在10年提交论文的有效期范围内，您依然有资格提交OBU论文，您只需要安心参加OBU辅导班，按时提交OBU论文就可以了，2019年5月底您的Myacca账户里的OBU项目的状况会自动体现Opt in的状态。

3、2009年11月之后注册ACCA学员身份者且曾经未加入OBU项目并已完成FR、AA、FM任一一门的学员或完成F阶段考试的学员、准会员、会员、甚至好几年没缴纳年费者，因为您在10年提交论文的有效期范围内，您依然有资格提交OBU论文，您只需给ACCA总部写封邮件(e-mail：students@accaglobal.com ）提交FR、AA、FM任一一门的成绩证明并申请加入OBU项目，获得邮件回复确认加入后，您只需要安心参加OBU辅导班，按时提交OBU论文就可以了。

4、对于10年提交期已过的同学，OBU在2019年4月发布的新政策中给予了重新申请学位的机会，但要满足以下条件：

（1）F段全部通过（有免试者至少通过FR、AA、FM3科）且过去5年内通过了SBR（P2）或SBL（P1+P3）任意一门通过者。

（2）以写邮件的形式直接向OBU提交P段任一战略类科目成绩单等证明（e-mail：acca@brookes.ac.uk ）

（3）提交P段成绩证明的时间范围：2019年04月26日至2020年05月01日。（提示：提交成绩单证明有效期到期之前，快快提交SBR和SBL任一一门考试成绩单，来重新获得提交OBU论文的机会吧！）

（4）已提交P段战略类科目成绩单证明者且符合以上条件者，OBU总部会给大家一个提交OBU论文的确切时间范围。

06、如果上述条件符合

可以任意时间提交论文吗？

牛津布鲁克斯大学会计理学学位每年开放两次申请：既5月和11月可以提交论文，论文通过则可以获得此学位。

论文写作安排：

• 学生在Mentor的指导下写完论文后，要在OBU官网上上传文件

• 之后导师签字，这样上传流程才算完成

• 大约需要3-4个月的论文准备与批阅过程

• OBU会通过邮件发布成绩，或学生登录上传网站查看成绩，论文通过后，学生会在成绩公布的1-2个月内陆续收到纸板的学位证书

• 如果申请海外研究生，可以让OBU发送电子版的学位证书到学生邮箱

07、论文一次没有通过

有没有 second chance?

每位ACCA学员有3次提交机会，

如果学生提交3次后仍然没有通过论文，很遗憾，没有资格再申请学位了。

08、论文成绩有好坏的区分吗?

还是说看不出成绩好坏?

论文满分为100，50分为及格。

论文成绩分4个等级 A，B，C，F—— F就是Failed，不及格。

A类文80~100分左右，B类文70分左右，C类文50~60分左右。

论文通过肯定有学位，但根据你的LW(F4)-FM(F9)的平均分，可能是一等学位，二等上，二等下，或者三等学位。

最最关键的是——LW(F4)-FM(F9)平均分68或以上者，无论论文成绩如何，都是一等学位。

09、一等学位

有什么作用?

答：获得一等学位可以申请全球排名靠前的精英大学。

提醒各位同学在学习F4-F9时，尽量提高成绩，取得高分，这样无论论文等级如何，你都将获得一等学位，这是申请精英大学的必备条件。

如果学生平均成绩一般，也不用担心，只要是牛布学位，申请的学校排名一直都很靠前，比大多数国内院校能申请的学校排名要靠前。

所以不要轻易放弃或错过提交论文的机会！

10、听起来很有用的学位!

是不是很难搞定啊?

• 为了提高学生的论文的质量，要求每位学生都要有导师辅导，已达到OBU对于论文的要求。

• 所以找到有签字权的论文辅导导师并辅导论文，并提交论文后导师签字是OBU的硬性要求，没有Mentor（导师）签字是无法拿到学位的。

• 这里需要提醒的是：如果导师缺乏经验，学生很难一次性通过论文。所以找一个靠谱的有经验的mentor至关重要！

• 不用担心！目前本校论文辅导老师的历届论文通过率为85%-100%

以上就是51题库考试学习网为大家提供关于OBU的相关资讯，希望能帮助到正在备考ACCA考试的你~

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 David Silvester is the founder and owner of a recently formed gift packaging company, Gift Designs Ltd. David has

spotted an opportunity for a new type of gift packaging. This uses a new process to make waterproof cardboard and

then shapes and cuts the card in such a way to produce a container or vase for holding cut flowers. The containers

can be stored flat and in bulk and then simply squeezed to create the flowerpot into which flowers and water are then

put. The potential market for the product is huge. In the UK hospitals alone there are 200,000 bunches of flowers

bought each year for patients. David’s innovative product does away with the need for hospitals to provide and store

glass vases. The paper vases are simple, safe and hygienic. He has also identified two other potential markets; firstly,

the market for fresh flowers supplied by florists and secondly, the corporate gift market where clients such as car

dealers present a new owner with an expensive bunch of flowers when the customer takes delivery of a new car. The

vase can be printed using a customer’s design and logo and creates an opportunity for real differentiation and impact

at sales conferences and other high profile PR events.

David anticipates a rapid growth in Gift Designs as its products become known and appreciated. The key question is

how quickly the company should grow and the types of funding needed to support its growth and development. The

initial financial demands of the business have been quite modest but David has estimated that the business needs

￡500K to support its development over the next two years and is uncertain as to the types of funding best suited to

a new business as it looks to grow rapidly. He understands that business risk and financial risk is not the same thing

and is looking for advice on how he should organise the funding of the business. He is also aware of the need to avoid

reliance on friends and family for funding and to broaden the financial support for the business. Clearly the funding

required would also be affected by the activities David decides to carry out himself and those activities better provided

by external suppliers.

Required:

(a) Provide David with a short report on the key issues he should take into account when developing a strategy

for funding Gift Designs’ growth and development. (10 marks)

正确答案：

(a) To: David Silvester
From:
Funding strategy for Gift Designs Ltd
Clearly, you have identified a real business opportunity and face both business and financial risks in turning the opportunity
into reality. One possible model you can use is that of the product life cycle which as a one-product firm is effectively the life
cycle for the company. Linking business risk to financial risk is important – in the early stages of the business the business
risk is high and the high death rate amongst new start-ups is well publicised and, consequently, there is a need to go for low
financial risk. Funding the business is essentially deciding the balance between debt and equity finance, and equity offers the
low risk that you should be looking for. As the firm grows and develops so the balance between debt and equity will change.
A new business venture like this could in Boston Box terms be seen as a problem child with a non-existent market share but
high growth potential. The business risks are very high and consequently the financial risks taken should be very low and
avoid taking on large amounts of debt with a commitment to service the debt.
You need to take advantage of investors who are willing to accept the risks associated with a business start-up – venture
capitalists and business angels accept the risks associated with putting equity capital in but may expect a significant share
in the ownership of the business. This they will seek to realise once the business is successfully established. As the business
moves into growth and then maturity so the business risks will reduce and access to debt finance becomes feasible and cost
effective. In maturity the business should be able to generate significant retained earnings to finance further development.

Dividend policy will also be affected by the stage in the life cycle that the business has reached.
Yours,

4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrases

for use when issuing modified reports’.

Required:

Explain and distinguish between each of the following terms:

(i) ‘qualified opinion’;

(ii) ‘disclaimer of opinion’;

(iii) ‘emphasis of matter paragraph’. (6 marks)

正确答案：
4 PETRIE CO
(a) Independent auditor’s report terms
(i) Qualified opinion – A qualified opinion is expressed when the auditor concludes that an unqualified opinion cannot be
expressed but that the effect of any disagreement with management, or limitation on scope is not so material and
pervasive as to require an adverse opinion or a disclaimer of opinion.
(ii) Disclaimer of opinion – A disclaimer of opinion is expressed when the possible effect of a limitation on scope is so
material and pervasive that the auditor has not been able to obtain sufficient appropriate audit evidence and accordingly
is unable to express an opinion on the financial statements.
(iii) Emphasis of matter paragraph – An auditor’s report may be modified by adding an emphasis of matter paragraph to
highlight a matter affecting the financial statements that is included in a note to the financial statements that more
extensively discusses the matter. Such an emphasis of matter paragraph does not affect the auditor’s opinion. An
emphasis of matter paragraph may also be used to report matters other than those affecting the financial statements
(e.g. if there is a misstatement of fact in other information included in documents containing audited financial
statements).
(iii) is clearly distinguishable from (i) and (ii) because (i) and (ii) affect the opinion paragraph, whereas (iii) does not.
(i) and (ii) are distinguishable by the degree of their impact on the financial statements. In (i) the effects of any disagreement
or limitation on scope can be identified with an ‘except for …’ opinion. In (ii) the matter is pervasive, that is, affecting the
financial statements as a whole.
(ii) can only arise in respect of a limitation in scope (i.e. insufficient evidence) that has a pervasive effect. (i) is not pervasive
and may also arise from disagreement (i.e. where there is sufficient evidence).

(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated in

the financial statements of Savage for the year ended 31 October 2005. (4 marks)

正确答案：
(b) The contributions payable by Savage to the trustees will not count as an asset for the purposes of the valuation of the fund.
IAS19 (paragraph 103) states that plan assets should not include unpaid contributions due from the reporting entity to the
fund. Thus in the financial statements of Savage the contributions would be shown as an amount payable to the trustees
and there may be legal repercussions if the amount is not paid within a short period of time. Following the introduction of
changes to a defined benefit plan, a company should recognise immediately past service costs where the benefit has vested.
In the case where the benefits have not vested then the past service costs will be recognised as an expense over the averageperiod until the benefits vest. The company will therefore recognise $125 million at 1 November 2004.

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