通知：ACCA与CIA证书免试政策

发布时间：2020-03-21

大家要多关注考试信息的发布，很多考试之间存在很多联系，也有很多免考的资格，大家不要错过了。

国际注册内部审计师CIA不仅是国际内部审计领域专家的标志，也是目前国际审计界公认的职业资格。而ACCA在国内称为"国际注册会计师"，也是全世界有志投身于财务、会计以及管理领域的专才首选的资格认证，也是最早进入中国的国际专业会计师资格。那么，两者可以互认吗？ACCA与CIA互认协议：CIA的国际知名度也比较高。ACCA和CIA之间也存在免考政策，通过CIA的全部考试，可以免考ACCA的AB-FA的3门科目；通过ACCA的全部考试，可以免考CIA的经营管理技术科目。

课程设置

ACCA考试是按现代企业财务人员需要具备的技能和技术的要求而设计的，共有13门课程，两门选修课，课程分为3个阶段：

第一阶段（知识阶段）(AB MA FA)分涉及基本会计学原理、管理学原理、管理会计基础;

第二阶段（技能阶段）(LW PM TX FR AA FM)涵盖专业财会人员应具备的核心专业技能；

第三阶段（高级阶段）(SBL SBR APM AFM ATX AAA)培养学员以专业知识对信息进行评估，并提出合理的经营建议和忠告。

注册资格

a.具有教育部认可的大专以上学历，既可以报名成为ACCA的正式学员。

b.教育部认可的高等院校在校生，且顺利通过第一学年的所有课程考试，既可报名成为ACCA正式学员。

c.未符合以上报名资格的申请者，但年龄在18岁以上，可以先注册为FIA，并通过FAB,FMA,FFA三门考试（该三门考试与AB、MA、FA一致）便可以转为ACCA正式学员（需要在账户中选择转换路径），并获得前三门免试，直接进入ACCA技能课程阶段的考试。

以上就是51题库考试学习网分享的全部考试内容了，大家是不是还没有看过瘾呢，没关系，持续锁定51题库考试学习网，更多有用的考试资讯都在这里。

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。

(c) Comment on four reasons why the Managing Director of Quicklink Ltd might consider the acquisition of the

Celer Transport business to be a ‘good strategic move’ insofar as may be determined from the information

provided. (5 marks)

正确答案：

15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.

Which of the following factors could account for the shortfall?

1 Sales were lower than expected.

2 The opening inventories had been overstated.

3 The closing inventories of the business were higher than the opening inventories.

4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases with

the cost of the goods.

A All four factors

B 1, 2 and 4 only

C 2 only

D 3 and 4 only

正确答案：C

(ii) List the additional information required in order to calculate the employment income benefit in respect

of the provision of the furnished flat for 2007/08 and advise Benny of the potential income tax

implications of requesting a more centrally located flat in accordance with the company’s offer.

(4 marks)

正确答案：
(ii) The flat
The following additional information is required in order to calculate the employment income benefit in respect of the
flat.
– The flat’s annual value.
– The cost of any improvements made to the flat prior to 6 April 2007.
– The cost of power, water, repairs and maintenance etc borne by Summer Glow plc.
– The cost of the furniture provided by Summer Glow plc.
– Any use of the flat by Benny wholly, exclusively and necessarily for the purposes of his employment.
Tutorial note
The market value of the flat is not required as Summer Glow plc has owned it for less than six years.
One element of the employment income benefit in respect of the flat is calculated by reference to its original cost plus
the cost of any capital improvements prior to 6 April 2007. If Benny requests a flat in a different location, this element
of the benefit will be computed instead by reference to the cost of the new flat, which in turn equals the proceeds of
sale of the old flat.
Accordingly, if, as is likely, the value of the flat has increased since it was purchased, Benny’s employment income
benefit will also increase. The increase in the employment income benefit will be the flat’s sales proceeds less its original
cost less the cost of any capital improvements prior to 6 April 2007 multiplied by 5%.

3 Mark Howe, Managing Director of Auto Direct, is a victim of his own success. Mark has created an innovative way

of selling cars to the public which takes advantage of the greater freedom given to independent car distributors to

market cars more aggressively within the European Union. This reduces the traditional control and interference of the

automobile manufacturers, some of whom own their distributors. He has opened a number of showrooms in the

London region and by 2004 Auto Direct had 20 outlets in and around London. The concept is deceptively simple;

Mark buys cars from wherever he can source them most cheaply and has access to all of the leading volume car

models. He then concentrates on selling the cars to the public, leaving servicing and repair work to other specialist

garages. He offers a classic high volume/low margin business model.

Mark now wants to develop this business model onto a national and eventually an international basis. His immediate

plans are to grow the number of outlets by 50% each year for the next three years. Such growth will place

considerable strain on the existing organisation and staff. Each showroom has its own management team, sales

personnel and administration. Currently the 20 showrooms are grouped into a Northern and Southern Sales Division

with a small head office team for each division. Auto Direct now employs 250 people.

Mark now needs to communicate the next three-year phase of the company’s ambitious growth plans to staff and is

anxious to get an understanding of staff attitudes towards the company and its growth plans. He is aware that you

are a consultant used to advising firms on the changes associated with rapid growth and the way to generate positive

staff attitudes to change.

Required:

(a) Using appropriate strategies for managing change provide Mark with a brief report on how he can best create

a positive staff response to the proposed growth plans. (12 marks)

正确答案：
(a) To: Mark Howe – Managing Director, Auto Direct
From:
Strategies to manage growth
Successfully convincing others in the firm of the need for, and nature of change is sometimes referred to as internal marketing
and in many ways when substantial change is involved may be just as vital as external marketing aimed at the customer.
Classic strategies for managing include participation, education/communication, power/coercion, manipulation and
negotiation. The preferred strategy, or combination of strategies, will be influenced by leadership style. and where on the
continuum from autocratic through to democratic the management style. rests. Participation in the change process sounds an
ideal strategy but may delay implementation of the change, require high trust levels between management and staff and
encounter resistance to proposed change. Education and communication is often argued to be a strategy used in conjunction
with another strategy. Interestingly, many studies point to communication being the key weakness when change is being
implemented. Clearly there are many choices as to how to educate and communicate and choosing the right strategy for the
right situation is by no means easy. The level of change at Auto Direct may be seen as a quantum change in that it affects
all parts of the organisation and you should be aware of the complex linkages between these parts. Power/coercion may be
needed if the change planned needs to be implemented quickly as in crisis situations, when the survival of the organisation
may be at stake. Such an approach may alienate the staff and have a number of unanticipated and unfortunate
consequences. Manipulation, as its name implies, may have many negative consequences and reflects the power of the
management to implement change. Finally, negotiation is a traditional way of seeking to resolve differences between different
groups, each with its own goals and objectives. Again issues of time, trust and resistance may affect the effectiveness of this
strategy.
Many other change management models are available to help you overcome resistance to change including Lewin’s threestep
change and force field analysis and the Gemini 4Rs framework. The Gemini model aims at the sort of transformation
required by the scope and pace of the proposed growth strategy, where the reframing step communicates the vision, the need
for involvement and measures of successful change and the renewal step aligns the individual’s skills and competences withthe organisation’s needs in order to implement the change strategy.
I trust this overview of strategies for managing change is helpful.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签