2020年ACCA免试政策解读，ACCA最多可以免考几科？

发布时间：2020-02-01

我们都知道ACCA考试科目总共有15门，其中13门必考科目，所以考取ACCA证书需要至少两年到三年的时间备考，备考周期较长。不过，ACCA官网有免考政策，对于同类财会证书的会员，或者相关专业的大学生及在职人士都可以申请免考1-9门。那么， 2020年ACCA免试政策是什么？ACCA中国区免试政策如下： 

一、ACCA对中国教育部认可的全日制大学在读生设置的免试政策

1.会计学或金融学：可以注册为ACCA正式学员，无免试；

2.会计学或金融学：免试3门课程；

3.会计学或金融学：免试5门课程；

4.其他专业：可以注册但无免试。  

 二、ACCA对中国教育部认可高校毕业生设置的免试政策 

1.会计学：免试5门课程；

2.会计学：免试3门课程；

3.金融专业：免试5门课程；

4.法律专业：免试1门课程；

5.商务及管理专业：免试1门课程；

6.非相关专业：无免试。

三、注册会计师考生

1.2009年CICPA“6+1”新制度实行之前获得CICPA全科通过的人员：免试5门课程；

2.2009年CICPA“6+1”新制度实行之后获得CICPA全科通过的人员：免试9们课程；

3.如果在学习ACCA基础阶段科目的过程中获得了CICPA全科合格证，可以自行决定是否申请追加免试。

四、其他

CMA全科通过并取得证书：免试F1-F3；

USCPA全科通过：免试F1-F6、F8、F9；

ACCA免考政策相关注意事项：

获得大学学历的非在校人员，只要年满21周岁即可通过成人途径注册成为ACCA学员，但不能申请任何科目的免考。学员只有顺利通过整学年的课程才能够申请免试。针对在校生的部分课程免试政策只适用于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。获得硕士学位和大专文凭的学生的免试课程只能按所学课程的相关性由ACCA免试评估部门进行逐门评估而定。在中国，会计学学士学位是指会计学士、会计学学士、会计与金融学士或经济学学士。取得与会计学相关领域专业的学位都按“其他专业”对待，例如财务会计、工业会计、外贸会计、会计电算化、铁路会计等。

好了，看了上面的内容，相信大家对ACCA免试政策有了一定的了解。如果还想了解更多信息，欢迎来51题库考试学习网留言。

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) (i) Explain the capital gains tax (CGT) implications of a takeover where the consideration is in the form. of

shares (a ‘paper for paper’ transaction) stating any conditions that need to be satisfied. (4 marks)

正确答案：
(c) (i) Paper for paper rules
The proposed transaction broadly falls under the ‘paper for paper’ rules. Where this is the case, chargeable gains do not
arise. Instead, the new holding stands in the shoes (and inherits the base cost) of the original holding.
The company issuing the new shares must:
(i) end up with more than 25% of the ordinary share capital (or a majority of the voting power) of the old company,
OR
(ii) make a general offer to shareholders in the other company with a condition that, if satisfied, would give the
acquiring company control of the other company.
The exchange must be for bona fide commercial reasons and must not have as its main purpose (or one of its main
purposes) the avoidance of CGT or corporation tax. The acquiring company can obtain advance clearance from the
Inland Revenue that the conditions will be met.
If part of the offer consideration is in the form. of cash, a gain must be calculated using the part disposal rules. If the
cash received is not more than the higher of ￡3,000 or 5% of the total value on takeover, then the amount received in
cash can be deducted from the base cost of the securities under the small distribution rules.

(iii) problems with delegation; (4 marks)

正确答案：
(iii) Problems with delegation are threefold. Firstly, reluctance from managers who are afraid of losing control, who fear that subordinates may carry out the work badly and who are resentful of subordinate development. Secondly, there is the problem of lack of confidence, lack of self confidence in the manager and often a lack of confidence in the subordinates.Thirdly, there are problems of trust; that is the amount of trust the superior has in the subordinate and the trust that the subordinate feels the superior has in him or her.

(c) In August 2004 it was discovered that the inventory at 31 December 2003 had been overstated by $100,000.

(4 marks)

Required:

Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which

justifies your answer in each case.

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

正确答案：
(c) The opening inventory should be included in the current year’s income statement at the corrected figure, and the opening
balance of retained profit reduced by $100,000. The $100,000 reduction will appear in the statement of changes in equity.
(IAS8 Accounting policies, changes in accounting estimates and errors)

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