广东省考生:ACCA考试内容是什么?难度和专业课相比怎样?
发布时间:2020-01-09
第一次听闻ACCA考试的同学可能只知道其证书的含金量是十分高的,但当听到ACCA考试的考试科目多达13科的时候,可能有些同学就会打退堂鼓了。其实,51题库考试学习网想告诉大家的是,ACCA考试并不是高不可攀的,任何一场考试他都是有难度的,但只要自己付出过汗水,努力过,即使没有通过也不会留下遗憾。可能这样说大家还是感觉到很空洞吧,那么51题库考试学习网就结合当下同学们目前正在学习的学校专业课程与ACCA考试的科目进行比较,让你们更加直观地感受ACCA考试的具体内容。
和大学课程相比,ACCA的难度如何?
相比较国内会计师考试,ACCA对于报考要求很低,最明显的一点就是它不要求你需要从事此行业到一定年限才可以报考,即使是没接触过会计学科知识的人,通过ACCA的考试的系统化的学习、记忆和理解,也能建立起系统的会计学科知识。
ACCA考试分为基础阶段和专业阶段。因为ACCA总部是在英国,所以考试的难度是以英国大学学位考试的难度为标准,换到国内的水平就是:基础课程的难度相当于学士学位高年级课程的考试难度,专业阶段课程的考试相当于硕士学位的考试。再说简单点就是,基础阶段是国内大学水平,专业阶段是国内硕士水平。所以更大学的专业课程相比,基础阶段的知识还能勉强用大学所学的知识应付,而到了专业阶段就可能不适用了,因此必须要去学习专业阶段的知识。ACCA的课程使学员全面掌握财务、财务管理、审计、税务及经营战略等方面的专业知识,提升分析能力并拓宽战略思维。
与国内注会拔高式的考试内容不同,ACCA的知识体系是呈阶梯式递进的。难度也是层层递进的,因此即便是非财会专业出身,也不必担心吃不透某个基础概念的状况。如果你是财会专业出身,ACCA学起来不但更为轻松,高级阶段教授的知识内容也能你让你提前领会在校期间学不到的商业奥义。
考完ACCA需要多长时间呢?
听到考试科目多达13科目是不是被吓到了?一次性同时备考13个科目压力还是太大了。所以,ACCA官方给了你7年时间去完成整个考试,不过大家不要怕,基本上大多数学生只需要花2-4年的时间就可以全部考完。当然前提是你每个阶段都是认真学习的情况下。
英语不好学ACCA会不会困难?
简单来说,ACCA里的英文水准可能等同于国家三级水准,只要在大学考试通过了CET-4的同学,一般来说没什么参加ACCA考试不会吃看不懂单词的亏。学ACCA不是学英语,只要表述没有问题,考官不会在意你用的是什么华丽的句式或者无伤大雅的语病。而且语感这东西,在学习的过程中是能逐渐培养出来的,也就是所谓的“套路”。
需要注意的地方是:ACCA里很多是会计专业词汇,我们平时学的英语单词很少用上。而且在ACCA培训班,老师解释的时候都用中文,这样字典也不用查了,况且不少专业词汇的用法在普通字典里是查不到的,比如premium既可以解释为“溢价”,又可以解释为“定金/押金”,普通字典查不到这种解释,大学四六级雅思什么的也没有这种解释。所以说,51题库考试学习网建议大家购买专业的英文字典,可以去ACCA官网了解一下相关字典是通过何种渠道获得的。
ACCA能否通过,要看你付出到什么程度。
ACCA考试虽然有一定的难度,但是绝对是在大家能力范围之内的——只要你努力。如果你想不花精力和时间就通过ACCA的话,通过考试也只是痴人说梦。想要通过ACCA肯定是要做出一定的牺牲的。俗话说,贵在坚持,也就是说,ACCA的难度其实取决于你自己。通过率的高低其实与我们没有太大的关系,通过率再高,你不认真学习,也是通不过的。
如何平衡ACCA考试与大学生活
在大学生活中,如果备考ACCA考试,那么首先要面临的问题就是如何平衡考试与大学生活了。大学专业课的绩点与排名,对自己能否拿到学位证和学历证以及对今后的考研或出国来说,还是有着至关重要影响的,所以51题库考试学习网建议在ACCA的复习备考的基础上要首先完善好大学的相关课程和作业,因为毕竟ACCA考试的年限长达7年,而大学也就4年左右。所以,该做取舍的时候就还是可以做取舍的。建议大家在大学期间每一个考季不用报考满4个科目,根据自己的学习时间来制定相应的计划就可以了。
另外,合理利用自己周末的时间,这就是大学生复习时间的主要来源。对当天所讲的内容进行全面的复习与刷题会比较困难,所以我个人建议,对于一些难度大的知识点要确保在讲授当天及时复习巩固,其他的知识点如果来不及,可以分散到周一到周五去抽一定的时间复习,并保证一定的刷题量,这样才能加深对相应知识点的印象,提高复习的效率,减轻备考时的工作量。
在文章的最后,51题库考试学习网想与大家分享一句话:“人不能漂泊一辈子,但在声嘶力竭之前就安居乐业也未免可惜。”既然选择了报考ACCA这条道路,那就坚持下去,让生命在汗水与努力中呐喊出最灿烂的色彩,大家加油~。
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。
(b) During the inventory count on 31 December, some goods which had cost $80,000 were found to be damaged.
In February 2005 the damaged goods were sold for $85,000 by an agent who received a 10% commission out
of the sale proceeds. (2 marks)
Required:
Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which
justifies your answer in each case.
NOTE: The mark allocation is shown against each of the three matters.
(b) The inventories should be valued at the lower of cost and net realisable value. Cost is $80,000, net realisable value is
$85,000 less 10%, or $76,500. The net realisable value of $76,500 should therefore be taken (IAS2 Inventories)
5 International Financial Reporting Standards (IFRSs) are primarily designed for use by publicly listed companies and
in many countries the majority of companies using IFRSs are listed companies. In other countries IFRSs are used as
national Generally Accepted Accounting Practices (GAAP) for all companies including unlisted entities. It has been
argued that the same IFRSs should be used by all entities or alternatively a different body of standards should apply
to small and medium entities (SMEs).
Required:
(a) Discuss whether there is a need to develop a set of IFRSs specifically for SMEs. (7 marks)
5 (a) IFRSs were not designed specifically for listed companies. However, in many countries the main users of IFRS are listed
companies. Currently SMEs who adopt IFRS have to follow all the requirements and not all SMEs take exception to applying
IFRS because it gives their financial statements enhanced reliability, relevance and credibility, and results in fair presentation.
However, other SMEs will wish to comply with IFRS for consistency and comparability purposes within their own country and
internationally but wish to apply simplified or different standards relevant to SMEs on the grounds that some IFRS are
unnecessarily demanding and some of the information produced is not used by users of SME financial statements.
The objectives of general purpose financial statements are basically appropriate for SMEs and publicly listed companies alike.
Therefore there is an argument that there is a need for only one set of IFRS which could be used nationally and internationally.
However, some SMEs require different financial information than listed companies. For example expanded related party
disclosures may be useful as SMEs often raise capital from shareholders, directors and suppliers. Additionally directors often
offer personal assets as security for bank finance.
The cost burden of applying the full set of IFRS may not be justified on the basis of user needs. The purpose and usage of
the financial statements, and the nature of the accounting expertise available to the SME, will not be the same as for listed
companies. These circumstances themselves may provide justification for a separate set of IFRSs for SMEs. A problem which
might arise is that users become familiar with IFRS as opposed to local GAAP thus creating a two tier system which could
lead to local GAAP being seen as an inferior or even a superior set of accounting rules.
One course of action would be for GAAP for SMEs to be developed on a national basis with IFRS being focused on accounting
for listed company activities. The main issue here would be that the practices developed for SMEs may not be consistent and
may lack comparability across national boundaries. This may mean that where SMEs wish to list their shares on a capital
market, the transition to IFRSs may be difficult. It seems that national standards setters are strongly supportive of thedevelopment of IFRSs for SMEs.
(c) Comment on four reasons why the Managing Director of Quicklink Ltd might consider the acquisition of the
Celer Transport business to be a ‘good strategic move’ insofar as may be determined from the information
provided. (5 marks)

4 David Silvester is the founder and owner of a recently formed gift packaging company, Gift Designs Ltd. David has
spotted an opportunity for a new type of gift packaging. This uses a new process to make waterproof cardboard and
then shapes and cuts the card in such a way to produce a container or vase for holding cut flowers. The containers
can be stored flat and in bulk and then simply squeezed to create the flowerpot into which flowers and water are then
put. The potential market for the product is huge. In the UK hospitals alone there are 200,000 bunches of flowers
bought each year for patients. David’s innovative product does away with the need for hospitals to provide and store
glass vases. The paper vases are simple, safe and hygienic. He has also identified two other potential markets; firstly,
the market for fresh flowers supplied by florists and secondly, the corporate gift market where clients such as car
dealers present a new owner with an expensive bunch of flowers when the customer takes delivery of a new car. The
vase can be printed using a customer’s design and logo and creates an opportunity for real differentiation and impact
at sales conferences and other high profile PR events.
David anticipates a rapid growth in Gift Designs as its products become known and appreciated. The key question is
how quickly the company should grow and the types of funding needed to support its growth and development. The
initial financial demands of the business have been quite modest but David has estimated that the business needs
£500K to support its development over the next two years and is uncertain as to the types of funding best suited to
a new business as it looks to grow rapidly. He understands that business risk and financial risk is not the same thing
and is looking for advice on how he should organise the funding of the business. He is also aware of the need to avoid
reliance on friends and family for funding and to broaden the financial support for the business. Clearly the funding
required would also be affected by the activities David decides to carry out himself and those activities better provided
by external suppliers.
Required:
(a) Provide David with a short report on the key issues he should take into account when developing a strategy
for funding Gift Designs’ growth and development. (10 marks)
(a) To: David Silvester
From:
Funding strategy for Gift Designs Ltd
Clearly, you have identified a real business opportunity and face both business and financial risks in turning the opportunity
into reality. One possible model you can use is that of the product life cycle which as a one-product firm is effectively the life
cycle for the company. Linking business risk to financial risk is important – in the early stages of the business the business
risk is high and the high death rate amongst new start-ups is well publicised and, consequently, there is a need to go for low
financial risk. Funding the business is essentially deciding the balance between debt and equity finance, and equity offers the
low risk that you should be looking for. As the firm grows and develops so the balance between debt and equity will change.
A new business venture like this could in Boston Box terms be seen as a problem child with a non-existent market share but
high growth potential. The business risks are very high and consequently the financial risks taken should be very low and
avoid taking on large amounts of debt with a commitment to service the debt.
You need to take advantage of investors who are willing to accept the risks associated with a business start-up – venture
capitalists and business angels accept the risks associated with putting equity capital in but may expect a significant share
in the ownership of the business. This they will seek to realise once the business is successfully established. As the business
moves into growth and then maturity so the business risks will reduce and access to debt finance becomes feasible and cost
effective. In maturity the business should be able to generate significant retained earnings to finance further development.
Dividend policy will also be affected by the stage in the life cycle that the business has reached.
Yours,
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