ACCA学员如何获得初/高商业会计证书？了解一下！

发布时间：2019-12-28

你知道ACCA学员如何获得初/高商业会计证书？对于这个问题，相信许多考生都想要知道，接下来就跟着51题库考试学习网一起看看吧！

我们都知道报考ACCA资格证书的过程中，我们可以获得多个证书，例如初级商业会计和高级商业会计证书。那么，我们应该如何申请这两大证书呢？

首先，当学员完成AB、MA、FA三门考试，并且通过基础阶段道德测试，即可获得ACCA商业会计师资格证书，如已免试，无法获得此证书。

其次当学员完成LW-FM六门考试，并且完成道德测试模块，即可获得高级商业会计证书，如全部免试将无法获得此证书。

除了以上两大证书外，当你通过ACCA所有科目的考试后，还可以获得ACCA官方颁布的准会员资质证书。当我们积累满3年相关工作经验，并提交会员申请表，通过官方的审核后方可获得ACCA会员证书。

在这个过程当中，同时你还有机会获取两项海外学历证书：牛津布鲁克斯大学学士学位证书和英国伦敦大学会计学专业硕士学位证书。

要想获得以上学位证书，你只需要在FR、AA、FM任意一门考前申请，提交并通过一篇7500字的论文即可申请英国牛津布鲁克斯大学应用会计学理学学士学位证书，或是在完成SBL&SBR后，申请海外远程进修项目即可获得英国伦敦大学会计学专业硕士学位证书。

ACCA在国内称为"国际注册会计师"，实际上是英国的注册会计师协会之一，但它是英国具有特许头衔的4家注册会计师协会之一，也是当今知名的国际性会计师组织之一。

ACCA是国际会计准则委员会(IASC)的创始成员，也是国际会计师联合会(IFAC)的主要成员。ACCA在欧洲会计专家协会(FEE)、亚太会计师联合会(CAPA)和加勒比特许会计师协会(ICAC)等会计组织中起着非常重要的作用。

以上就是51题库考试学习网提供的全部信息了！感兴趣的考友们，可以关注51题库考试学习网，51题库考试学习网会持续更新相关的考试内容哦！

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。

(ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.

(4 marks)

正确答案：

 

11 The following information is available for Orset, a sole trader who does not keep full accounting records:

$

Inventory 1 July 2004 138,600

30 June 2005 149,100

Purchases for year ended 30 June 2005 716,100

Orset makes a standard gross profit of 30 per cent on sales.

Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005?

A $2,352,000

B $1,038,000

C $917,280

D $1,008,000

正确答案：D

The following statements have been made about life cycle costing:

(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

Which of the above statements is/are correct?

A.(i) and (iii)

B.(iii) only

C.(i) and (iv)

D.(ii) only

正确答案：B

All of the statements are false except statement (iii).

(ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)

正确答案：
(ii) The income tax implications of the proposed financing arrangements
Mr Fencer has borrowed money from a UK bank in order to make a loan to Rapier Ltd, a close company. The interest
paid by Mr Fencer to the bank will be an allowable charge on income as long as he continues to hold more than 5% of
Rapier Ltd. Charges on income are deductible in arriving at an individual’s statutory total income.
Mr Fencer will receive interest from Rapier Ltd net of 20% income tax. The gross amount of interest will be subject to
income tax at either 10%, 20% or 40% depending on whether the income falls into Mr Fencer’s starting rate, basic rate
or higher rate tax band. Mr Fencer will obtain a tax credit for the 20% income tax suffered at source.

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