速度了解一下！大学生如何快速考完ACCA？

发布时间：2020-01-01

关于大学生如何快速考完ACCA？对于这个问题大家知道多少呢？接下来就跟着51题库考试学习网一起看看吧！

ACCA考试一共需要通过13门，每年报考ACCA的人数虽然与日俱增，但是实际能够坚持下来的学员却在少数。因此，快速提升我们的学习效率，尽快拿下ACCA则显得非常的重要。那么，到底怎样才能让我们更快通过ACCA考试呢？

参加A考，其实没有太多犹豫。很多人选择ACCA的第一个原因，都是因为大学期间的课程安排是相对宽松的。为了给自己一个督促和激励，为了不浪费大学时光，让自己在课内外的学习上不懈怠。不过，除此之外，ACCA是财会界的通行证，很多人选择报考ACCA的第二个原因无非就是帮助自己提升在本专业的竞争优势。或许有人会说：“你学习的这些东西以后在你的课内都会学习到，为什么要学习两次呢，不是浪费时间吗?”对于这种说法，其实不太赞同的。在51题库考试学习网看来ACCA和我的本专业学习是相辅相成的，是互相促进的关系，而非覆盖的关系。课内的学习会帮助ACCA，同时ACCA的学习会助力我的专业课程，同时增加我们的国际财务视野。

就算有的知识点是重叠的，但是从不同的角度切入，会让我们对于知识有不同的认识，更加深入的理解国际会计准则。

如何提升学习效率，是对我们最大的考验

作为一个财会专业的学生或者在职人而言，想要快速拿到ACCA证书，首先，需要提前准备好你的各项学习资料，免费的考纲、历年真题、练习册等等，都是我们不可或缺的一部分。另外，我们最好能够找到一位良师益友，可以在学习过程中，进行交流和碰撞。 >>点击免费获得ACCA学习资料大礼包

也许会有人在想，同时上着专业课和资格的考试，不会分心从而两边都完成不好吗?我的回答是，不会。ACCA学习最主要的就在于多做题，但做题需有针对性，落实笔尖加深理解。比如刚刚复习了某一单元，那么就把这一单元的练习跟上。这个不仅仅是对于知识点的巩固，还是对于这个知识如何考察的了解。然后就到了复习，助教老师都会发脑图来帮助我们记忆。但是如果是光看脑图而不自己去记，知识还是不能构建成一个体系。所以，每次我在串联知识的时候都会在随手将复习过的知识划成框架，同时还附注一些易错点、重点。就我自身而言，落实在笔尖更能加深我对知识的理解。

最后的环节就是考试啦，也是有一定技巧的。为了避免心态问题影响到考试，建议大家在即将考试的情况下不要再去做新题，而是翻看总结的知识框架或者做过的重点题。这样既不会因为做到奇怪的题影响心情，又可以保持自己的做题状态，用最佳的姿态迎接考试。

以上就是关于考试的全部内容了，如果想要了解更多关于考试的信息，大家可以来关注51题库考试学习网哦，51题库考试学习网每天会为大家更新考试相关的内容。

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) The management of Division C has identified the need to achieve cost savings in order to become more

competitive. They have decided that an analysis and investigation of quality costs into four sub-categories will

provide a focus for performance measurement and improvement.

Required:

Identify the FOUR sub-categories into which quality costs can be analysed and provide examples (which

must relate to Division C) of each of the four sub-categories of quality cost that can be investigated in order

that overall cost savings might be achieved and hence the performance improved. (8 marks)

正确答案：
(b) Quality costs may be monitored by measuring costs of non-conformance and costs of conformance.
Costs of non-conformance occur when the product fails to reach the design quality standards. Such costs may be subdivided
into internal failure costs and external failure costs.
Internal failure costs occur when the failure is detected before the transfer of the product to the customer.
External failure costs occur when the failure to reach the required standards is not detected until after the product has been
transferred to the customer.
Costs of conformance are those incurred in reducing or eliminating the costs of non-conformance. Such costs may be
subdivided into appraisal costs and prevention costs.
Appraisal costs are those associated with the evaluation of items such as purchased material and services in order to ensure
that they conform. to the agreed specification.
Prevention costs are those associated with the implementation of a quality improvement programme. Such costs are planned
in advance and their implementation should lead to continuous improvement.
Examples of quality costs relevant to Division C may include:
Internal failure costs: cost of materials scrapped due to poor receipt and storage procedures or losses of CC output due to poor
processing routines.
External failure costs: cost of quality problems with batch of CC not detected until it has reached Division B. This may require
free replacement of the batch and compensation for loss of output by Division B.
Appraisal costs: evaluation of purchased material and services in relation to the manufacture of CC to ensure that it conforms
to the agreed specification; e.g. inspection and testing before use.
Prevention costs: the cost of implementation of staff training and the costs of equipment testing to ensure that it conforms to
the specification standards required for the production of CC.
(Alternative relevant examples would be accepted)

2 An important part of management is understanding the style. of leadership.

Required:

(a) Explain what Blake and Mouton’s Managerial Grid measures. (5 marks)

正确答案：
2 Overview:
The accountant is frequently the manager or group leader. An understanding of leadership theory and practice is therefore an
important part of an accountant’s training.
Part (a):
Robert Blake and Jane Mouton in their Ohio State Leadership Studies, observed two basic leadership dimensions that were
apparent from their studies; concern for the task and concern for people.
They recognised that it was possible for concern for the task to be independent of concern for people. It was therefore possible for
a leader to be strong on one and weak on the other, strong on both, weak on both or any variation in between.
They devised a series of questions, the answers to which enabled them to plot these two basic leadership dimensions. These two
dimensions were placed as the axes on a grid structure now known as the Managerial Grid. A person who scores 7 on ‘concern
for production’ (the x axis) and 5 on ‘concern for people’ (the y axis) is known as a 7,5 leader.

4 Hogg Products Company (HPC), based in a developing country, was recently wholly acquired by American Overseas

Investments (AOI), a North American holding company. The new owners took the opportunity to completely review

HPC’s management, culture and systems. One of the first things that AOI questioned was HPC’s longstanding

corporate code of ethics.

The board of AOI said that it had a general code of ethics that HPC, as an AOI subsidiary, should adopt. Simon Hogg,

the chief executive of HPC, disagreed however, and explained why HPC should retain its existing code. He said that

HPC had adopted its code of ethics in its home country which was often criticised for its unethical business behaviour.

Some other companies in the country were criticised for their ‘sweat shop’ conditions. HPC’s adoption of its code of

ethics, however, meant that it could always obtain orders from European customers on the guarantee that products

were made ethically and in compliance with its own highly regarded code of ethics. Mr Hogg explained that HPC had

an outstanding ethical reputation both locally and internationally and that reputation could be threatened if it was

forced to replace its existing code of ethics with AOI’s more general code.

When Ed Tanner, a senior director from AOI’s head office, visited Mr Hogg after the acquisition, he was shown HPC’s

operation in action. Mr Hogg pointed out that unlike some other employers in the industry, HPC didn’t employ child

labour. Mr Hogg explained that although it was allowed by law in the country, it was forbidden by HPC’s code of

ethics. Mr Hogg also explained that in his view, employing child labour was always ethically wrong. Mr Tanner asked

whether the money that children earned by working in the relatively safe conditions at HPC was an important source

of income for their families. Mr Hogg said that the money was important to them but even so, it was still wrong to

employ children, as it was exploitative and interfered with their education. He also said that it would alienate the

European customers who bought from HPC partly on the basis of the terms of its code of ethics.

Required:

(a) Describe the purposes and typical contents of a corporate code of ethics. (9 marks)

正确答案：
(a) Purposes of codes of ethics
To convey the ethical values of the company to interested audiences including employees, customers, communities and
shareholders.
To control unethical practice within the organisation by placing limits on behaviour and prescribing behaviour in given
situations.
To be a stimulant to improved ethical behaviour in the organisation by insisting on full compliance with the code.
[Tutorial note: other purposes, if relevant, will be rewarded]
Contents of a corporate code of ethics
The typical contents of a corporate code of ethics are as follows:
Values of the company. This might include notes on the strategic purpose of the organisation and any underlying beliefs,
values, assumptions or principles. Values may be expressed in terms of social and environmental perspectives, and
expressions of intent regarding compliance with best practice, etc.
Shareholders and suppliers of finance. In particular, how the company views the importance of sources of finances, how it
intends to communicate with them and any indications of how they will be treated in terms of transparency, truthfulness and
honesty.
Employees. Policies towards employees, which might include equal opportunities policies, training and development,
recruitment, retention and removal of staff. In the case of HPC, the policy on child labour will be covered by this part of the
code of ethics.
Customers. How the company intends to treat its customers, typically in terms of policy of customer satisfaction, product mix,
product quality, product information and complaints procedure.
Supply chain/suppliers. This is becoming an increasingly important part of ethical behaviour as stakeholders scrutinise where
and how companies source their products (e.g. farming practice, GM foods, fair trade issues, etc). Ethical policy on supply
chain might include undertakings to buy from certain approved suppliers only, to buy only above a certain level of quality, to
engage constructively with suppliers (e.g. for product development purposes) or not to buy from suppliers who do not meet
with their own ethical standards.
Community and wider society. This section concerns the manner in which the company aims to relate to a range of
stakeholders with whom it does not have a direct economic relationship (e.g. neighbours, opinion formers, pressure groups,
etc). It might include undertakings on consultation, ‘listening’, seeking consent, partnership arrangements (e.g. in community
relationships with local schools) and similar.
[Tutorial note: up to six points to be identified and described but similar valid general contents are acceptable]

(ii) How existing standards could be modified to meet the needs of SMEs. (6 marks

正确答案：
(ii) The development of IFRSs for SMEs as a modification of existing IFRSs
Most SMEs have a narrower range of users than listed entities. The main groups of users are likely to be the owners,
suppliers and lenders. In deciding upon the modifications to make to IFRS, the needs of the users will need to be taken
into account as well as the costs and other burdens imposed upon SMEs by the IFRS. There will have to be a relaxation
of some of the measurement and recognition criteria in IFRS in order to achieve the reduction in the costs and the
burdens. Some disclosure requirements, such as segmental reports and earnings per share, are intended to meet the
needs of listed entities, or to assist users in making forecasts of the future. Users of financial statements of SMEs often
do not make such kinds of forecasts. Thus these disclosures may not be relevant to SMEs, and a review of all of the
disclosure requirements in IFRS will be required to assess their appropriateness for SMEs.
The difficulty is determining which information is relevant to SMEs without making the information disclosed
meaningless or too narrow/restricted. It may mean that measurement requirements of a complex nature may have to be
omitted.
There are, however, rational grounds for justifying different treatments because of the different nature of the entities and
the existence of established practices at the time of the issue of an IFRS.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签