重磅消息:听说吉林省ACCA考试有免考?你得有这些条件哦

发布时间:2020-01-09


众所周知,ACCA国际会计注册师考试科目多达15个科目,备考和复习起来的难度也毋容置疑是十分巨大的,而目前ACCA官方出台了相关的考试规则和免考政策,免考的科目一个人可以多达9科,具体免考的条件是什么呢?且随51题库考试学习网一起去了解一下,看看你能免考几科呢?

首先,在讲述免试政策之前,你得符合ACCA考试规则才可以参与考试,具体的规则如下:

1、申请参加ACCA考试者,必须首先注册成为ACCA学员。(需要到官网上申请注册)

2、学员必须按考试大纲设置的先后次序报考,即知识课程,技术课程,核心课程和选修课程。在一个课程中可以选择任意顺序报考。51题库考试学习网建议在一个课程中可以通过自身能力来考虑报名顺序,并不一定非要按照官方给出的顺序报名。

3基础阶段的知识课程考试时间为两小时,基础阶段的技能课程和专业阶段所有课程考试时间为三小时及格成绩为50(百分制)。从2016年起,ACCA实行4个考季,即学员可选择在36912月考季在当地笔试考点进行考试。学员每年最多报考8门。

4、基础阶段9门考试不设时限;专业阶段考试年限为7年,从通过第一门专业阶段考试之日算起。只要在7年内通过全部考试科目都算考核通过,下一步即可申请证书。

5、考试的报名时间不同,考试资费标准就不同(该优惠政策仅限网上报名)。简单点来说就是较早报名考试,费用会相对较少。报考时间分为提前报名时段,常规报名时段和后期报名时段。

接下来,就是万众瞩目的ACCA专业资格考试免试政策,建议ACCAer们收藏分享哟~




以上专业所对应的免试门数仅供参考,最终免试结果由ACCA英国总部审核确认。如有和ACCA英国总部所发布的免试政策有差异,一切以ACCA英国总部发布的文献为主~

如持有国外学历,或需要了解更详细免试情况,请查询官网或联系上财培训。

注意

1、在校生只有顺利通过整学年的课程才能够申请免试。(即未拿到学位证和学历证之前不能申请免试)

2、针对在校生的部分课程免试政策只适用于会计学专业全日制大学本科的在读学生,而不适用于硕士学位或大专学历的在读学生。

3、已完成MPAcc学位大纲规定课程,还需完成论文的学员也可注册并申请免试。但须提交由学校出具的通过所有MPAcc学位大纲规定课程的成绩单,并附注该学员已通过所有MPAcc学位大纲规定课程,论文待完成的说明。

4、特许学位(即海外大学与中国本地大学合作而授予海外大学学位的项目)部分完成时不能申请免试。

5、政策适用于在中国教育部认可的高等院校全部完成或部分完成本科课程的学生,而不考虑目前居住地点

大家是否已经了解到了自己能免试几科呢?51题库考试学习网提醒一下大家哦,免试虽然不用考试,但考试科目的报名费用还是得缴的哟~大家还是得及时缴费,以防出现不必要的麻烦~


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) Calculate the internal rate of return of the proposed investment and comment on your findings. (5 marks)

正确答案:

(e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.

(4 marks)

正确答案:
(e) In order to enhance profitability management might take the following actions:
(i) Increase the maximum capacity of the circus.
(ii) Undertake a detailed review of operating costs which are budgeted at £239,200,000. Such a review might identify nonvalue
added costs which may be eliminated thereby increasing profitability.
(iii) Enter into a strategic arrangement with large hotels and travel agencies to offer travel and accommodation inclusive
arrangements for visitors to Cinola Island. This might help to increase the number of visitors to the zoo thereby increasing
profits.
(iv) Change the price structure and entitlement of tickets so that purchasers might visit Cinola Island on two separate days
in order to attend the zoo and circus. Additional revenues would arise as a consequence of the increased number of
visitors to the zoo, thereby increasing profitability.
(v) Hold prize draws for free tickets to the zoo for families on an ‘all-inclusive basis’, including restaurants, photographs,
souvenirs etc.
N.B. Only four initiatives were required to be discussed.

(ii) Audit work on after-date bank transactions identified a transfer of cash from Batik Co. The audit senior has

documented that the finance director explained that Batik commenced trading on 7 October 2005, after

being set up as a wholly-owned foreign subsidiary of Jinack. No other evidence has been obtained.

(4 marks)

Required:

Identify and comment on the implications of the above matters for the auditor’s report on the financial

statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending

30 September 2006.

NOTE: The mark allocation is shown against each of the matters.

正确答案:
(ii) Wholly-owned foreign subsidiary
■ The cash transfer is a non-adjusting post balance sheet event. It indicates that Batik was trading after the balance
sheet date. However, that does not preclude Batik having commenced trading before the year end.
■ The finance director’s oral representation is wholly insufficient evidence with regard to the existence (or otherwise)
of Batik at 30 September 2005. If it existed at the balance sheet date its financial statements should have been
consolidated (unless immaterial).
■ The lack of evidence that might reasonably be expected to be available (e.g. legal papers, registration payments,
etc) suggests a limitation on the scope of the audit.
■ If such evidence has been sought but not obtained then the limitation is imposed by the entity (rather than by
circumstances).
■ Whilst the transaction itself may not be material, the information concerning the existence of Batik may be material
to users and should therefore be disclosed (as a non-adjusting event). The absence of such disclosure, if the
auditor considered necessary, would result in a qualified ‘except for’, opinion.
Tutorial note: Any matter that is considered sufficiently material to be worthy of disclosure as a non-adjusting
event must result in such a qualified opinion if the disclosure is not made.
■ If Batik existed at the balance sheet date and had material assets and liabilities then its non-consolidation would
have a pervasive effect. This would warrant an adverse opinion.
■ Also, the nature of the limitation (being imposed by the entity) could have a pervasive effect if the auditor is
suspicious that other audit evidence has been withheld. In this case the auditor should disclaim an opinion.

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