ACCA学员、准会员、会员区别在哪儿，本文告诉你！

发布时间：2020-02-28

ACCA学员、准会员、会员区别在哪儿？今天就跟随51题库考试学习网一起来看看相关内容吧。

ACCA学员、准会员、会员从含义上来讲是隶属于不同考试阶段的：

ACCA学员：已注册成功，并开始或正在进行相关科目考试的学员。

ACCA准学员：如果学员通过了全部考试，但暂时还不具备3年专业实践经验，或者还没有完成职业道德测试课程的学习，则可以先成为准会员。

ACCA会员：13科全部通过，并且有3年相关工作经验的ACCA。（只有ACCA的正式会员才能被允许使用“ACCA”和“特许公认会计师”的头衔。）

无论是ACCA学员，或是准会员、会员，三者都需要缴纳ACCA年费，但三者的标准不同。一般情况下在当年的12月份缴纳下一年度的年费。

2020年ACCA年费标准：

ACCA学员：112英镑

ACCA准会员：129英镑

ACCA会员：首次成功申请ACCA会员，费用为246英镑，之后费用为258英镑

另外，关于ACCA和CPA哪个好考一点？不清楚的小伙伴快快跟随51题库考试学习网一起来看看吧。

ACCA考试分为知识阶段和专业阶段，其共有13门考试科目，难度也是循序渐进，非常适合零基础和基础较差的学员，ACCA考试每科通过率45%左右，知识阶段考试科目通过率更高。ACCA培养的是复合型的管理人才，而且是全英文考试，因此对于英语水平不够扎实的学员来讲，可能难度会有一定的增加。

CPA考试是“6+1”模式：包括专业阶段和综合阶段。其中专业阶段有6门科目：经济法、税法、财务成本管理、会计、审计、公司战略与风险管理，综合阶段只有1门。CPA考试每科通过率25%左右。学习CPA必须要有一定会计专业基础，其考试内容建立在会计专业基础知识之上，CPA培养的是会计和审计的专业技术人才。

就本身的考试难度而言，CPA考试难度大于ACCA，但是ACCA是全英文考试，对于英语差的学员也是一个不小的挑战。不过，两者都是目前财经领域里，屈指可数的资格证书，CPA是专业技能型证书，在中国从事审计业务且唯一拥有签字权的证书。而ACCA是综合性证书（可以做学术），从事国际审计业务，可以转为某个国家的注册会计师，比如ACCA可以转为香港注册会计师，因此，无论考下ACCA或事CPA都可以帮助我们在财会的道路上走的更长远。

好的，以上就是今天51题库考试学习网为大家分享的全部内容，想了解更多内容，敬请关注51题库考试学习网！

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) Criticise the internal control and internal audit arrangements at Gluck and Goodman as described in the case

scenario. (10 marks)

正确答案：
(b) Criticisms
The audit committee is chaired by an executive director. One of the most important roles of an audit committee is to review
and monitor internal controls. An executive director is not an independent person and so having Mr Chester as chairman
undermines the purpose of the committee as far as its role in governance is concerned.
Mr Chester, the audit committee chairman, considers only financial controls to be important and undermines the purpose of
the committee as far as its role in governance is concerned. There is no recognition of other risks and there is a belief that
management accounting can provide all necessary information. This viewpoint fails to recognise the importance of other
control mechanisms such as technical and operational controls.
Mr Hardanger’s performance was trusted without supporting evidence because of his reputation as a good manager. An audit
committee must be blind to reputation and treat all parts of the business equally. All functions can be subject to monitor and
review without ‘fear or favour’ and the complexity of the production facility makes it an obvious subject of frequent attention.
The audit committee does not enjoy the full support of the non-executive chairman, Mr Allejandra. On the contrary in fact,
he is sceptical about its value. In most situations, the audit committee reports to the chairman and so it is very important
that the chairman protects the audit committee from criticism from executive colleagues, which is unlikely given the situation
at Gluck and Goodman.
There is no internal auditor to report to the committee and hence no flow of information upon which to make control decisions.
Internal auditors are the operational ‘arms’ of an audit committee and without them, the audit committee will have little or no
relevant data upon which to monitor and review control systems in the company.
The ineffectiveness of the internal audit could increase the cost of the external audit. If external auditors view internal controls
as weak they would be likely to require increased attention to audit trails, etc. that would, in turn, increase cost.

(ii) consignment inventory; and (3 marks)

正确答案：
(ii) Consignment inventory
■ Agree terms of sale to dealers to confirm the ‘principal – agent’ relationship between Pavia and dealers.
■ Inspect proforma invoices for vehicles sent on consignment to dealers to confirm number of vehicles with dealers
at the year end.
■ Obtain direct confirmation from dealers of vehicles unsold at the year end.
■ Physically inspect vehicles sold on consignment before the year end that are returned unsold by dealers after the
year end (if any) for evidence of impairment.
■ Perform. cutoff tests on sales to dealers/trade receivables/vehicle inventory.
■ If goods on consignment are treated as inventory agree their unit costs to be the same as for other vehicles in
inventory.

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,

(c) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:

(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.

You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)

正确答案：

 

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