青海省大学生在校期间备考ACCA有什么优势?
发布时间:2020-01-10
很多小伙伴都会纠结,大学期间既要完成学业,又要考研,还要准备毕业论文,这么多的事还要准备ACCA??那不是得不偿失吗?其实,学习ACCA的相关知识对我们的大学生活可谓百利而无一害的,并且相比较于你工作几年之后再来备考ACCA,在校期间备考51题库考试学习网认为更为妥帖一些,为什么这样说呢?且随51题库考试学习网一起了解一下,在校备考ACCA有何优势所在:
(一)高薪岗位:ACCA本科毕业生非常容易进入四大国际注册会计师事务所!如果在大学期间考过ACCA证书,证明你的确是一个十分有能力的人,让企业更加的认可你,你也会得到各式各样的工作机会和接触更多层面的人。
(二)三重保障:本校学历+国外文凭+ACCA证书,学员通过ACCA前两个阶段的考试后,在国内即可申请英国牛津布鲁克斯大学的应用会计理学士学位,如果你有意愿继续深造,还可以申请攻读伦敦大学专业会计硕士学位。
(三)技能教育:ACCA的课程就是根据现时商务社会对财会人员的实际要求进行开发、设计的,特别注意培养学员的分析能力和在复杂条件下的决策、判断能力。系统的、高质量的培训给予学员真才实学,学员学成后能适应各种环境,并逐步成为具有全面管理素质的高级财务管理专家。
(四)学习时间:相比较在职人员而言在校大学生有充足的时间来学习,没有工作上的琐事打扰,并且还有一个更加优良的学习氛围(校园),且因为大学生生活不像社会,有许许多多的诱惑和安逸考验着ACCAer们。
(五)学习能力:大学期间,正处于青春年少时刻,学习能力和精力是处于人生的旺期,相比较于在职人员,学习能力和效率高的不是一点半点。
学习和考试时间该怎样分配?
一、大一同学的ACCA规划:
NOW:提升自我财务英语水平
大一下学期:学习F1F2F3
大二上学期:学习F4F5F6
大二下学期:学习F7F8F9
大三上学期:申请牛津布鲁克斯学士学位及高级商业会计证书,并继续学习ACCA最后5门课程,或凭借ACCA成绩实习就业。
二、大二同学的ACCA规划:
NOW:提升自我财务英语水平
大二上学期:学习F1F2F3
大二下学期:学习F4F5F6
大三上学期:学习F7F8F9
大三下学期:申请牛津布鲁克斯学士学位及高级商业会计证书,并继续学习ACCA最后5门课程,或凭借ACCA成绩实习就业。
最后,51题库考试学习网想对大家说:“物不经锻炼,终难成器;人不得切琢,终不成人。”各位ACCAer们,加油~
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。
17 Which of the following statements are correct?
(1) All non-current assets must be depreciated.
(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.
(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.
(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.
A 1 and 2
B 2 and 3
C 3 and 4
D 1 and 4
(b) Assuming that the income from the sale of the books is not treated as trading income, calculate Bob’s taxable
income and gains for all relevant tax years, using any loss reliefs in the most tax-efficient manner. Your
answer should include an explanation of the loss reliefs available and your reasons for using (or not using)
them. (12 marks)
Assume that the rates and allowances for 2004/05 apply throughout this part of the question.
(b) Explain the meaning of the term ‘Efficient Market Hypothesis’ and discuss the implications for a company if
the stock market on which it is listed has been found to be semi-strong form. efficient. (9 marks)
(b) The term ‘Efficient Market Hypothesis’ (EMH) refers to the view that share prices fully and fairly reflect all relevant available
information1. There are other kinds of capital market efficiency, such as operational efficiency (meaning that transaction costs
are low enough not to discourage investors from buying and selling shares), but it is pricing efficiency that is especially
important in financial management.
Research has been carried out to discover whether capital markets are weak form. efficient (share prices reflect all past or
historic information), semi-strong form. efficient (share prices reflect all publicly available information, including past
information), or strong form. efficient (share prices reflect all information, whether publicly available or not). This research has
shown that well-developed capital markets are weak form. efficient, so that it is not possible to generate abnormal profits by
studying and analysing past information, such as historic share price movements. This research has also shown that
well-developed capital markets are semi-strong form. efficient, so that it is not possible to generate abnormal profits by studying
publicly available information such as company financial statements or press releases. Capital markets are not strong form
efficient, since it is possible to use insider information to buy and sell shares for profit.
If a stock market has been found to be semi-strong form. efficient, it means that research has shown that share prices on the
market respond quickly and accurately to new information as it arrives on the market. The share price of a company quickly
responds if new information relating to that company is released. The share prices quoted on a stock exchange are therefore
always fair prices, reflecting all information about a company that is relevant to buying and selling. The share price will factor
in past company performance, expected company performance, the quality of the management team, the way the company
might respond to changes in the economic environment such as a rise in interest rate, and so on.
There are a number of implications for a company of its stock market being semi-strong form. efficient. If it is thinking about
acquiring another company, the market value of the potential target company will be a fair one, since there are no bargains
to be found in an efficient market as a result of shares being undervalued. The managers of the company should focus on
making decisions that increase shareholder wealth, since the market will recognise the good decisions they are making and
the share price will increase accordingly. Manipulating accounting information, such as ‘window dressing’ annual financial
statements, will not be effective, as the share price will reflect the underlying ‘fundamentals’ of the company’s business
operations and will be unresponsive to cosmetic changes. It has also been argued that, if a stock market is efficient, the timing
of new issues of equity will be immaterial, as the price paid for the new equity will always be a fair one.
(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitative
non-financial performance measures that could be used to assess the ‘quality of service’ provided by the
Dental Health Partnership. (3 marks)
(c) In order to assess the quality of patient care provided by the Dental Health Partnership the following performance measures
might be used:
– The percentage of ‘on time’ treatment of those patients who arrived prior to their appointment time would provide an
indication regarding the effectiveness of the scheduling of appointments by the Dental Health Partnership.
– the percentage of patient appointments which were re-arranged at the request of the Dental Health Partnership.
Rearranged appointments represent the provision of a lower level of service provision to clients who may, as a result,
switch to an alternative dental practice.
– the percentage of patients who return for treatment after their first appointment would provide an indication that they
were satisfied with the service they received.
– the percentage of patients who were able to gain an appointment at their preferred date and time is an indication of the
availability of the service to clients.
Note: Candidates were only required to discuss three measures.
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