河北省考生注意啦！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。

2 Benny Korere has been employed as the sales director of Golden Tan plc since 1994. He earns an annual salary of

￡32,000 and is provided with a petrol-driven company car which has a CO2 emission rate of 187g/km and had a

list price when new of ￡22,360. In August 2003, when he was first provided with the car, Benny paid the company

￡6,100 towards the capital cost of the car. Golden Tan plc does not pay for any of Benny’s private petrol and he is

also required to pay his employer ￡18 per month as a condition of being able to use the car for private purposes.

On 1 December 2006 Golden Tan plc notified Benny that he would be made redundant on 28 February 2007. On

that day the company will pay him his final month’s salary together with a payment of ￡8,000 in lieu of the three

remaining months of his six-month notice period in accordance with his employment contract. In addition the

company will pay him ￡17,500 in return for agreeing not to work for any of its competitors for the six-month period

ending 31 August 2007.

On receiving notification of his redundancy, Benny immediately contacted Joe Egmont, the managing director of

Summer Glow plc, who offered him a senior management position leading the company’s expansion into Eastern

Europe. Summer Glow plc is one of Golden Tan plc’s competitors and one of the most innovative companies in the

industry, although not all of its strategies have been successful.

Benny has agreed to join Summer Glow plc on 1 September 2007 for an annual salary of ￡39,000. On the day he

joins the company, Summer Glow plc will grant him an option to purchase 10,000 ordinary shares in the company

for ￡2·20 per share under an unapproved share option scheme. Benny can exercise the option once he has been

employed for six months but must hold the shares for at least a year before he sells them.

The new job will require Benny to spend a considerable amount of time in London. Summer Glow plc has offered

Benny the exclusive use of a flat that the company purchased on 1 June 2003 for ￡165,000; the flat is currently

rented out. The flat will be made available from 1 September 2007. The company will pay all of the utility bills

relating to the flat as well as furnishing and maintaining it. Summer Glow plc has also suggested that if Benny would

rather live in a more central part of the city, the company could sell the existing flat and buy a more centrally located

one, of the same value, with the proceeds.

On 15 March 2007 Benny intends to sell 5,800 shares in Mahana plc, a quoted company, for ￡24,608. His

transactions in the company’s shares have been as follows:

￡

June 1988 Purchased 8,400 shares 6,744

February 1996 Sale of rights nil paid 610

January 2005 Purchased 1,300 shares 2,281

The sale of rights, nil paid, was not treated as a part disposal of Benny’s holding in Mahana plc.

Benny’s shareholding in Mahana plc represents less than 1% of the company’s issued ordinary share capital. He will

not make any other capital disposals in 2006/07.

In addition to his employment income, Benny receives rental income of ￡4,000 (net of deductible expenses) each

year. He normally submits his tax return in August but he has not yet prepared his return for 2005/06. He expects

to be very busy in December and January and is planning to prepare his tax return in late February 2007.

Required:

(a) Calculate Benny’s employment income for 2006/07. (4 marks)

正确答案：

 

5 A management accounting focus for performance management in an organisation may incorporate the following:

(1) the determination and quantification of objectives and strategies

(2) the measurement of the results of the strategies implemented and of the achievement of the results through a

number of determinants

(3) the application of business change techniques, in the improvement of those determinants.

Required:

(a) Discuss the meaning and inter-relationship of the terms (shown in bold type) in the above statement. Your

answer should incorporate examples that may be used to illustrate each term in BOTH profit-seeking

organisations and not-for-profit organisations in order to highlight any differences between the two types of

organisation. (14 marks)

正确答案：
5 (a) Objectives may be viewed as profit and market share in a profit-oriented organisation or the achievement of ‘value for money’
in a not-for-profit organisation (NFP). The overall objective of an organisation may be expressed in the wording of its mission
statement.
In order to achieve the objectives, long-term strategies will be required. In a profit-oriented organisation, this may incorporate
the evaluation of strategies that might include price reductions, product design changes, advertising campaign, product mix
change and methods changes, embracing change techniques such as BPR, JIT, TQM and ABM. In NFP situations, strategies
might address the need to achieve ‘economy’ through reduction in average cost per unit; ‘efficiency’ through maximisation of
the input:output ratio, whilst checking on ‘effectiveness’ through monitoring whether the objectives are achieved.
The annual budget will quantify the short-term results anticipated of the strategies. These results may be seen as the level of
financial performance and competitiveness achieved. This quantification may be compared with previous years and with
actual performance on an ongoing basis. Financial performance may be measured in terms of profit, liquidity, capital structure
and a range of ratios. Competitiveness may be measured by sales growth, market share and the number of new customers.
In a not-for-profit organisation, the results may be monitored by checking on the effectiveness of actions aimed at the
achievement of the objectives. For instance, the effectiveness of a University may be measured by the number of degrees
awarded and the grades achieved. The level of student ‘drop-outs’ each year may also be seen as a measure of ineffectiveness.
The determinants of results may consist of a number of measures. These may include the level of quality, customer
satisfaction, resource utilisation, innovation and flexibility that are achieved. Such determinants may focus on a range of nonfinancial
measures that may be monitored on an ongoing basis, as part of the feedback information in conjunction with
financial data.
A range of business change techniques may be used to enhance performance management.
Techniques may include:
Business process re-engineering (BPR) which involves the examination of business processes with a view to improving the
way in which each is implemented. A major focus may be on the production cycle, but it will also be applicable in areas such
as the accounting department.
Just-in-time (JIT) which requires commitment to the pursuit of ‘excellence’ in all aspects of an organisation.
Total quality management (TQM) which aims for continuous quality improvement in all aspects of the operation of an
organisation.
Activity based management systems (ABM) which focus on activities that are required in an organisation and the cost drivers
for such activities, with a view to identifying and improving activities that add value and eliminating those activities that do
not add value.
Long-term performance management is likely to embrace elements of BPR, JIT, TQM and ABM. All of these will be reflected
in the annual budget on an ongoing basis.

(d) Job rotation. (3 marks)

正确答案：
(d) Job rotation is an important training method and is often also seen as a means of motivation. It involves moving the trainee from one job to another and is therefore more suitable for lower level employees. The trainee is required to do different jobs in logical succession, thus broadening experience and gaining a picture of the organisation’s wider activities.

(iii) job enrichment. (5 marks)

正确答案：
(iii) Job enrichment, which is often referred to as ‘vertical job enlargement’, is a planned, deliberate action to build greater responsibility, breadth and challenge into the work of the individual. The emphasis is on the individual rather than the organisation, team or group. This may be a way forward for some of Bailey’s employees since it provides the individual employee with the responsibility for decision making of a higher order, provides greater freedom to decide how the job or task should be undertaken, improves understanding of the entire process, encourages participation in the planning and production procedures and provides regular feedback to management – urgently needed at Bailey’s.

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