全国考生注意啦！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。

C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price

(ii) The maximum price which should be paid for an additional kg of material B is $2

(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price

(iv) The maximum price which should be paid for an additional kg of material B is $2·80

Which of the above statements is/are correct?

A.(ii) only

B.(ii) and (iii)

C.(i) only

D.(i) and (iv)

正确答案：D

Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.

1 The scientists in the research laboratories of Swan Hill Company (SHC, a public listed company) recently made a very

important discovery about the process that manufactured its major product. The scientific director, Dr Sonja Rainbow,

informed the board that the breakthrough was called the ‘sink method’. She explained that the sink method would

enable SHC to produce its major product at a lower unit cost and in much higher volumes than the current process.

It would also produce lower unit environmental emissions and would substantially improve product quality compared

to its current process and indeed compared to all of the other competitors in the industry.

SHC currently has 30% of the global market with its nearest competitor having 25% and the other twelve producers

sharing the remainder. The company, based in the town of Swan Hill, has a paternalistic management approach and

has always valued its relationship with the local community. Its website says that SHC has always sought to maximise

the benefit to the workforce and community in all of its business decisions and feels a great sense of loyalty to the

Swan Hill locality which is where it started in 1900 and has been based ever since.

As the board considered the implications of the discovery of the sink method, chief executive Nelson Cobar asked

whether Sonja Rainbow was certain that SHC was the only company in the industry that had made the discovery and

she said that she was. She also said that she was certain that the competitors were ‘some years’ behind SHC in their

research.

It quickly became clear that the discovery of the sink method was so important and far reaching that it had the

potential to give SHC an unassailable competitive advantage in its industry. Chief executive Nelson Cobar told board

colleagues that they should clearly understand that the discovery had the potential to put all of SHC’s competitors out

of business and make SHC the single global supplier. He said that as the board considered the options, members

should bear in mind the seriousness of the implications upon the rest of the industry.

Mr Cobar said there were two strategic options. Option one was to press ahead with the huge investment of new plant

necessary to introduce the sink method into the factory whilst, as far as possible, keeping the nature of the sink

technology secret from competitors (the ‘secrecy option’). A patent disclosing the nature of the technology would not

be filed so as to keep the technology secret within SHC. Option two was to file a patent and then offer the use of the

discovery to competitors under a licensing arrangement where SHC would receive substantial royalties for the twentyyear

legal lifetime of the patent (the ‘licensing option’). This would also involve new investment but at a slower pace

in line with competitors. The licence contract would, Mr Cobar explained, include an ‘improvement sharing’

requirement where licensees would be required to inform. SHC of any improvements discovered that made the sink

method more efficient or effective.

The sales director, Edwin Kiama, argued strongly in favour of the secrecy option. He said that the board owed it to

SHC’s shareholders to take the option that would maximise shareholder value. He argued that business strategy was

all about gaining competitive advantage and this was a chance to do exactly that. Accordingly, he argued, the sink

method should not be licensed to competitors and should be pursued as fast as possible. The operations director said

that to gain the full benefits of the sink method with either option would require a complete refitting of the factory and

the largest capital investment that SHC had ever undertaken.

The financial director, Sean Nyngan, advised the board that pressing ahead with investment under the secrecy option

was not without risks. First, he said, he would have to finance the investment, probably initially through debt, and

second, there were risks associated with any large investment. He also informed the board that the licensing option

would, over many years, involve the inflow of ‘massive’ funds in royalty payments from competitors using the SHC’s

patented sink method. By pursuing the licensing option, Sean Nyngan said that they could retain their market

leadership in the short term without incurring risk, whilst increasing their industry dominance in the future through

careful investment of the royalty payments.

The non-executive chairman, Alison Manilla, said that she was looking at the issue from an ethical perspective. She

asked whether SHC had the right, even if it had the ability, to put competitors out of business.

Required:

(a) Assess the secrecy option using Tucker’s model for decision-making. (10 marks)

正确答案：
(a) Tucker’s framework
Is the decision:
Profitable? For SHC, the answer to this question is yes. Profits would potentially be substantially increased by the loss of all
of its competitors and the emergence of SHC, in the short to medium term at least, as a near monopolist.
Legal? The secrecy option poses no legal problems as it is a part of normal competitive behaviour in industries. In some
jurisdictions, legislation forbids monopolies existing in some industries but there is no indication from the case that this
restriction applies to Swan Hill Company.
Fair? The fairness of the secrecy option is a moral judgment. It is probably fair when judged from the perspective of SHC’s
shareholders but the question is the extent to which it is fair to the employees and shareholders of SHC’s competitors.
Right? Again, a question of ethical perspective. Is it right to pursue the subjugation of competitors and the domination of an
industry regardless of the consequences to competitors? The secrecy option may be of the most benefit to the local community
of Swan Hill that the company has traditionally valued.
Sustainable or environmentally sound? The case says that the sink method emits at a lower rate per unit of output than the
existing process but this has little to do with the secrecy option as the rates of emissions would apply if SHC licensed the
process. This is also an argument for the licensing option, however, as environmental emissions would be lower if other
competitors switched to the sink method as well. There may be environmental implications in decommissioning the old plant
to make way for the new sink method investment.

(c) State the specific inquiries you should make of Robson Construction Co’s management relevant to its

accounting for construction contracts. (6 marks)

正确答案：
(c) Specific inquiries – accounting for construction contracts
Tutorial note: This answer is illustrative of the types of inquiry that should be made. Other relevant answer points will be
awarded similar credit. For each full mark to be earned an inquiry should address the specifics of Robson (e.g. that its
accounting policies are ‘generally less prudent’). The identification of asset overstatement/liability understatement may
reduce the purchase price offered by Prescott.
■ Are any constructions being undertaken without signed contracts?
Tutorial note: Any expenditure on constructions without contracts (e.g. of a speculative nature, perhaps to keep the
workforce employed) must be accounted for under IAS ‘Inventories’; revenue cannot be recognised nor profit taken.
■ Is full provision made for future losses foreseen on loss-making contracts?
Tutorial note: The information in the brief is that ‘provisions are made’. The level of provision is not indicated and
could be less than full.
■ Which contracts started during the year are likely to be/have been identified as loss-making (for which no provision has
yet been made)?
Tutorial note: Profits and losses are only determined by contract at each financial year end.
■ What are management’s assumptions and judgments on the likely future outcome on the Sarwar contract (and other
actual and contingent liabilities)?
Tutorial note: Robson would be imprudent if it underestimates the probability of an unfavourable outcome (or
overestimates the likelihood of successful recourse).
■ What claims history has Robson experienced? (What proportion of contracts have been subject to claims? What
proportion of claims brought have been successful? How have they been settled? Under insurance? Out-of-court
settlement?) How effective are the penalty clauses? (Is Robson having to pay penalties for overrunning on contracts?)
■ What are the actual useful lives of assets used in construction? What level of losses are made on disposal?
Tutorial note: If such assets are depreciated over useful lives that are estimated to be too long, depreciation costs
incurred to date (and estimated depreciation to be included in costs to completion) will be understated. This will result
in too much profit/too little loss being calculated on contracts.
■ What is the cause of losses on contracts? For example, if due to theft of building supplies Robson’s management is not
exercising sufficient control over the company’s assets.

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