浙江省考生注意啦!你对ACCA了解多少呢?看了这些让你明白
发布时间:2020-01-09
2020年,目前风靡全球的ACCA证书许多人都听说过,但真正了解它的人或许是少之又少的,它是从事会计行业的会计人梦寐以求的证书,据说拿到了ACCA证书的人生活质量都得到了极大的提升,那么ACCA国际会计师到底是什么呢?它是有什么魔力让成千上万的人争相报考呢?且随51题库考试学习网一起了解一下吧。
ACCA证书是什么?
ACCA在国内被称为"国际注册会计师",是全球含金量高的财会金融领域的证书之一,在国际上的认可范围很广的财务人员资格证书。ACCA全称:英国特许公认会计师公会(The Association of Chartered Certified Accountants)。
ACCA证书的优点是什么?
他的优点分为以下几类:首先是在报名条件上门槛不高,不像国内其他类似的高级会计师一样有报考专业和工作年限的要求,它的报考并无专业限制;
其次,它的知识架构完整且基础,即便是无财会背景人士通过学习可以了解财务领域所有知识与技能;
最后,ACCA证书认可雇主皆为全球五百强企业。
拥有ACCA认证,就拥有了全球求职"通行证"
在培养方式的优势:
重视逻辑思维的培养
西方人重视考生逻辑思维,不同于国内的考试的是,在ACCA考试中,答题时需要表明个人观点与论据,并且在观点与论据中不能存在逻辑矛盾。比如分析事件内部与外部环境对它有什么影响,这些影响中哪些是可以控制的,哪些是不可以控制的,有哪些有利和不利的情况,不利的情况哪些是可以避免的,哪些是可以减少的等等。通过细分的分析,可以对一个事件有一个清晰的轮廓。
ACCA协会提倡和鼓励学员从战略角度思考问题,并且充当一位完美主义者。由于ACCA协会重在培养财务管理人才,在真实的工作岗位中,并不仅仅是需要面对会计知识领域事件,因此培养个人战略眼光是非常重要的,这也是他们的核心价值的体现。在学习过程中,从基本的逻辑分析入手,培养自己在复杂环境下的决策、判断和心理承受能力,这些能力的养成可通过教材中的大量案例的反复研究。经过一段学习之后,所影响的不仅仅是自我的知识感官,更加是生活感悟。
培养开放性思维
在ACCA考试的第三阶段,判分很宽松,这就是跟国内考试最大的差别,国内考试只要跟标准答案有出入你的回答就是错误的,而对于ACCA考试而言,考生相应就有了自由表达的空间。考官提供的答案也仅仅是参考答案,只要考生的回答在逻辑关系上言之成理,内容上言之有物,且与所问的题目相关,评分的专家大笔一挥就给分了。因此,小编提醒大家,到了第三阶段,思维一定要开放,不仅可以运用本门课程所学的知识,其他课程学习的知识甚至平常积累的知识都可以搬上来,思路越开阔,写的东西越贴近论点,得分就越高。
注重积累实践经验
平时注重积累实践经验, 采用各种方式了解会计、审计、财务管理和管理信息系统的实际运转流程, 这对ACCA的备考很有帮助。同时利用这个宝贵的学习机会,可以了解到国际的会计、审计和管理知识,接受国际上的教育,使自己开阔眼界,提高素质,更好地开展审计工作。一举两得,何乐而不为呢?
看完以上的这些信息之后,相信大家对ACCA国际注册师也有了一定的了解,对此类考试感兴趣的小伙伴们可以持续关注51题库考试学习网哟~
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。
10 Which of the following factors would cause a company’s gearing ratio to fall?
1 A bonus issue of ordinary shares.
2 A rights issue of ordinary shares.
3 An issue of loan notes.
4 An upward revaluation of non-current assets.
A 1 and 3
B 2 and 3
C 1 and 4
D 2 and 4
(b) You are the manager responsible for the audit of Poppy Co, a manufacturing company with a year ended
31 October 2008. In the last year, several investment properties have been purchased to utilise surplus funds
and to provide rental income. The properties have been revalued at the year end in accordance with IAS 40
Investment Property, they are recognised on the statement of financial position at a fair value of $8 million, and
the total assets of Poppy Co are $160 million at 31 October 2008. An external valuer has been used to provide
the fair value for each property.
Required:
(i) Recommend the enquiries to be made in respect of the external valuer, before placing any reliance on their
work, and explain the reason for the enquiries; (7 marks)
(b) (i) Enquiries in respect of the external valuer
Enquiries would need to be made for two main reasons, firstly to determine the competence, and secondly the objectivity
of the valuer. ISA 620 Using the Work of an Expert contains guidance in this area.
Competence
Enquiries could include:
– Is the valuer a member of a recognised professional body, for example a nationally or internationally recognised
institute of registered surveyors?
– Does the valuer possess any necessary licence to carry out valuations for companies?
– How long has the valuer been a member of the recognised body, or how long has the valuer been licensed under
that body?
– How much experience does the valuer have in providing valuations of the particular type of investment properties
held by Poppy Co?
– Does the valuer have specific experience of evaluating properties for the purpose of including their fair value within
the financial statements?
– Is there any evidence of the reputation of the valuer, e.g. professional references, recommendations from other
companies for which a valuation service has been provided?
– How much experience, if any, does the valuer have with Poppy Co?
Using the above enquiries, the auditor is trying to form. an opinion as to the relevance and reliability of the valuation
provided. ISA 500 Audit Evidence requires that the auditor gathers evidence that is both sufficient and appropriate. The
auditor needs to ensure that the fair values provided by the valuer for inclusion in the financial statements have been
arrived at using appropriate knowledge and skill which should be evidenced by the valuer being a member of a
professional body, and, if necessary, holding a licence under that body.
It is important that the fair values have been arrived at using methods allowed under IAS 40 Investment Property. If any
other valuation method has been used then the value recognised in the statement of financial position may not be in
accordance with financial reporting standards. Thus it is important to understand whether the valuer has experience
specifically in providing valuations that comply with IAS 40, and how many times the valuer has appraised properties
similar to those owned by Poppy Co.
In gauging the reliability of the fair value, the auditor may wish to consider how Poppy Co decided to appoint this
particular valuer, e.g. on the basis of a recommendation or after receiving references from companies for which
valuations had previously been provided.
It will also be important to consider how familiar the valuer is with Poppy Co’s business and environment, as a way to
assess the reliability and appropriateness of any assumptions used in the valuation technique.
Objectivity
Enquiries could include:
– Does the valuer have any financial interest in Poppy Co, e.g. shares held directly or indirectly in the company?
– Does the valuer have any personal relationship with any director or employee of Poppy Co?
– Is the fee paid for the valuation service reasonable and a fair, market based price?
With these enquiries, the auditor is gaining assurance that the valuer will perform. the valuation from an independent
point of view. If the valuer had a financial interest in Poppy Co, there would be incentive to manipulate the valuation in
a way best suited to the financial statements of the company. Equally if the valuer had a personal relationship with a
senior member of staff at Poppy Co, the valuer may feel pressured to give a favourable opinion on the valuation of the
properties.
The level of fee paid is important. It should be commensurate with the market rate paid for this type of valuation. If the
valuer was paid in excess of what might be considered a normal fee, it could indicate that the valuer was encouraged,
or even bribed, to provide a favourable valuation.
24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:
1 Bank charges of $200 have not been entered in the cash book.
2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.
3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.
4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.
Based on this information, what was the cash book balance BEFORE any adjustments?
A $43,100 overdrawn
B $16,900 overdrawn
C $60,300 overdrawn
D $34,100 overdrawn
(d) Advise on any lifetime inheritance tax (IHT) planning that could be undertaken in respect of both Stuart and
Rebecca to help reduce the potential inheritance tax (IHT) liability calculated in (c) above. (7 marks)
Relevant retail price index figures are:
May 1994 144·7
April 1998 162·6
(d) Stuart is not making use of his nil rate band, as all assets are transferred, exempt from inheritance tax (IHT), to Rebecca (as
spouse) on death. He should consider altering his will to transfer an amount equivalent to the nil rate band to his son, Sam.
If Stuart dies before altering his will, Rebecca can elect to make a Deed of Variation in favour of Sam instead. This will have
the same effect as the above.
Care should be taken in determining which assets are subject to this legacy. The Omega plc shares should not be transferred
to Sam as they currently attract 50% BPR. Instead, assets not subject to any reliefs (such as the insurance payout or cash
deposits) should be used instead. By doing this, IHT of £105,200 (£263,000 x 40%) could be saved on the ultimate death
of Rebecca.
It is too late for Stuart to make use of potentially exempt transfers (PETs) as no relief is obtained until three years have passed,
and full relief only occurs seven years after making the gifts. The same would also apply to Rebecca if she were to die on 1
March 2008. However, as she is currently in good health, she may decide to make lifetime gifts, although she should also
not gift the Omega plc shares for the reasons stated above as any gift other than of the entire holding will result in the loss
of BPR on the remainder.
Both individuals should make use of their annual exemptions (£3,000 per person per year). The annual exemptions not used
up in the previous year can be used in this current year. This would give a saving of £2,400 each (3,000 x 2 x 40%).
Exemptions for items such as small gifts (£250 per donee per year) are also available.
Gifts out of normal income should also be considered. After making such gifts, the individual should be left with sufficient
income to maintain their usual standard of living. To obtain the exemption, it is usually necessary to demonstrate general
evidence of a prior commitment to make the gifts, or a settled pattern of expenditure.
While there are no details of income, both Stuart and Rebecca are wealthy in their own right, and are likely to earn reasonable
sums from their investments. They should therefore be able to satisfy the conditions on that basis.
If Rebecca were to make substantial lifetime gifts, the donees would be advised to consider taking out insurance policies on
Rebecca’s life to cover the potential tax liabilities that may arise on any PETs in the event of her early death.
Tutorial note: the answer has assumed that the shares could be bought for £2·10, their value for IHT.
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