你知道ACCA证书一般要考多长时间吗？

发布时间：2019-12-27

随着企业需求的日益增多，现在只拥有一个初级证书是不够的，所以就有很多人会选择报考更高级别的资格考试，来提升自己在应聘和求职过程中的优势。那么一般情况下，多久才可以把ACCA考完呢？一起来看看吧！

ACCA考试总共要考过13科目，是科目最多的国际证书之一。因此很多人担心短时间内无法通过所有考试。我们大体可以通过两方面进行分析：  
首先，现行的ACCA官方考试政策，ACCA共有15门考试的科目，必须经过13科目的考试才可以拿到ACCA证书。不过，官方规定每位学员每个考季最多能报考四科，一年最多不得考过8科，因此总得来说在无任何免考的情况下，最快要一年半的时间。

接下来看看ACCA考试的其他内容吧！  

ACCA报考政策  

ACCA除AB、MA、FA三科可以随时报考之外，其它科目均实行了一年四考的政策。什么是一年四考？就是说，ACCA学员在报考ACCA时，需要在官方规定的时间内进行考试，即每年的3月、6月、9月和12月就是acca考季，其它时间不能考试。  

ACCA考试通过率  

ACCA为国际注册会计师资格考试，它实行了宽进严出的考试政策，因此对于ACCA学员它们有着比较严厉的审核方式。ACCA考试为50分及格制，虽然看上去很容易考过，但从它的通过率来看，ACCA考试是有着不为人知的难度。 根据最近发布的ACCA全球考试通过率来看，ACCA的一次性考过的概率约为40%-45%，应用知识阶段略高于其它阶段，可达70%以上。  根据ACCA整体情况来看，共有96000名学员考过了112000科考试，平均每位学员一个考季通过1.2科。按照平均值来看，要想通过除AB、MA、FA之外的10门考试，大约需要8个考季，也就大约需要2年的时间才能通过考试。

ACCA是目前财经领域认可度最高的资格证书，也是世界上拥有学员和会员最多的，为此还被我国称之为“国际注册会计师”。 学习ACCA不但可以让我们充分地掌握专业的会计技能，更能学到更高级别的财务管理知识，尤其对于那些学历低或者财会基础薄弱的人群来讲，ACCA都是非常好的一大选择。所以大家想要报考的话可以尽快报考哦！

今天51题库考试学习网给大家分享的关于ACCA考试相关内容就到这里了，如果还想了解更多内容请持续关注51题库考试学习网！

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。

(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following

items in the balance sheet:

(i) trade receivables; and (3 marks)

正确答案：
(d) Principal audit work
(i) Trade receivables
■ Review of agreements to determine the volume rebates terms. For example,
– the % discounts;
– the volumes to which they apply;
– the period over which they accumulate;
– settlement method (e.g. by credit note or other off-set or repayment).
■ Direct positive confirmation of a value-weighted sample of balances (i.e. larger amounts) to identify potential
overstatement (e.g. due to discounts earned not being awarded).
■ Monitoring of after-date cash receipts and matching against amounts due as shortfalls may indicate disputed
amounts.
■ Review of after-date credit notes to ensure adequate allowance (accrual) is made for discounts earned in the year
to 30 June 2006.
■ Credit risk analysis of individually significant balances and assessment of impairment losses (where carrying value
is less than the present value of the estimated cash flows discounted at the effective interest rate).

12 Which of the following statements are correct?

(1) Contingent assets are included as assets in financial statements if it is probable that they will arise.

(2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise.

(3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements.

(4) Material non-adjusting events are disclosed by note in the financial statements.

A 1 and 2

B 2 and 4

C 3 and 4

D 1 and 3

正确答案：B

1 The board of Worldwide Minerals (WM) was meeting for the last monthly meeting before the publication of the yearend

results. There were two points of discussion on the agenda. First was the discussion of the year-end results;

second was the crucial latest minerals reserves report.

WM is a large listed multinational company that deals with natural minerals that are extracted from the ground,

processed and sold to a wide range of industrial and construction companies. In order to maintain a consistent supply

of minerals into its principal markets, an essential part of WM’s business strategy is the seeking out of new sources

and the measurement of known reserves. Investment analysts have often pointed out that WM’s value rests principally

upon the accuracy of its reserve reports as these are the best indicators of future cash flows and earnings. In order to

support this key part of its strategy, WM has a large and well-funded geological survey department which, according

to the company website, contains ‘some of the world’s best geologists and minerals scientists’. In its investor relations

literature, the company claims that:

‘our experts search the earth for mineral reserves and once located, they are carefully measured so that the company

can always report on known reserves. This knowledge underpins market confidence and keeps our customers

supplied with the inventory they need. You can trust our reserve reports – our reputation depends on it!’

At the board meeting, the head of the geological survey department, Ranjana Tyler, reported that there was a problem

with the latest report because one of the major reserve figures had recently been found to be wrong. The mineral in

question, mallerite, was WM’s largest mineral in volume terms and Ranjana explained that the mallerite reserves in

a deep mine in a certain part of the world had been significantly overestimated. She explained that, based on the

interim minerals report, the stock market analysts were expecting WM to announce known mallerite reserves of

4·8 billion tonnes. The actual figure was closer to 2·4 billion tonnes. It was agreed that this difference was sufficient

to affect WM’s market value, despite the otherwise good results for the past year. Vanda Monroe, the finance director,

said that the share price reflects market confidence in future earnings. She said that an announcement of an incorrect

estimation like that for mallerite would cause a reduction in share value. More importantly for WM itself, however, it

could undermine confidence in the geological survey department. All agreed that as this was strategically important

for the company, it was a top priority to deal with this problem.

Ranjana explained how the situation had arisen. The major mallerite mine was in a country new to WM’s operations.

The WM engineer at the mine said it was difficult to deal with some local people because, according to the engineer,

‘they didn’t like to give us bad news’. The engineer explained that when the mine was found to be smaller than

originally thought, he was not told until it was too late to reduce the price paid for the mine. This was embarrassing

and it was agreed that it would affect market confidence in WM if it was made public.

The board discussed the options open to it. The chairman, who was also a qualified accountant, was Tim Blake. He

began by expressing serious concern about the overestimation and then invited the board to express views freely. Gary

Howells, the operations director, said that because disclosing the error to the market would be so damaging, it might

be best to keep it a secret and hope that new reserves can be found in the near future that will make up for the

shortfall. He said that it was unlikely that this concealment would be found out as shareholders trusted WM and they

had many years of good investor relations to draw on. Vanda Monroe, the finance director, reminded the board that

the company was bound to certain standards of truthfulness and transparency by its stock market listing. She pointed

out that they were constrained by codes of governance and ethics by the stock market and that colleagues should be

aware that WM would be in technical breach of these if the incorrect estimation was concealed from investors. Finally,

Martin Chan, the human resources director, said that the error should be disclosed to the investors because he would

not want to be deceived if he were an outside investor in the company. He argued that whatever the governance codes

said and whatever the cost in terms of reputation and market value, WM should admit its error and cope with

whatever consequences arose. The WM board contains three non-executive directors and their views were also

invited.

At the preliminary results presentation some time later, one analyst, Christina Gonzales, who had become aware of

the mallerite problem, asked about internal audit and control systems, and whether they were adequate in such a

reserve-sensitive industry. WM’s chairman, Tim Blake, said that he intended to write a letter to all investors and

analysts in the light of the mallerite problem which he hoped would address some of the issues that Miss Gonzales

had raised.

Required:

(a) Define ‘transparency’ and evaluate its importance as an underlying principle in corporate governance and in

relevant and reliable financial reporting. Your answer should refer to the case as appropriate. (10 marks)

正确答案：
(a) Transparency and its importance at WM
Define transparency
Transparency is one of the underlying principles of corporate governance. As such, it is one of the ‘building blocks’ that
underpin a sound system of governance. In particular, transparency is required in the agency relationship. In terms of
definition, transparency means openness (say, of discussions), clarity, lack of withholding of relevant information unless
necessary and a default position of information provision rather than concealment. This is particularly important in financial
reporting, as this is the primary source of information that investors have for making effective investment decisions.
Evaluation of importance of transparency
There are a number of benefits of transparency. For instance, it is part of gaining trust with investors and state authorities
(e.g. tax people). Transparency provides access for investors and other stakeholders to company information thereby dispelling
suspicion and underpinning market confidence in the company through truthful and fair reporting. It also helps to manage
stakeholder claims and reduces the stresses caused by stakeholders (e.g. trade unions) for whom information provision is
important. Reasons for secrecy/confidentiality include the fact that it may be necessary to keep strategy discussions secret
from competitors. Internal issues may be private to individuals, thus justifying confidentiality. Finally, free (secret or
confidential) discussion often has to take place before an agreed position is announced (cabinet government approach).
Reference to case
At Worldwide Minerals, transparency as a principle is needed to deal with the discussion of concealment. Should a discussion
of possible concealment even be taking place? Truthful, accurate and timely reporting underpins investor confidence in all
capital-funded companies including WM. The issue of the overestimation of the mallerite reserve is clearly a matter of concern
to shareholders and so is an example of where a default assumption of transparency would be appropriate.

(c) Critically evaluate Vincent Viola’s view that corporate governance provisions should vary by country.

(8 marks)

正确答案：
(c) Corporate governance provisions varying by country
There is a debate about the extent to which corporate governance provisions (in the form. of either written codes, laws or
general acceptances) should be global or whether they should vary to account for local differences. In this answer, Vincent
Viola’s view is critically evaluated.
In general terms, corporate governance provisions vary depending on such factors as local business culture, businesses’
capital structures, the extent of development of capital funding of businesses and the openness of stock markets. In Germany,
for example, companies have traditionally drawn much of their funding from banks thereby reducing their dependence on
shareholders’ equity. Stock markets in the Soviet Union are less open and less liquid than those in the West. In many
developing countries, business activity is concentrated among family-owned enterprises.
Against Vincent’s view
Although business cultures vary around the world, all business financed by private capital have private shareholders. Any
dilution of the robustness of provisions may ignore the needs of local investors to have their interests adequately represented.
This dilution, in turn, may allow bad practice, when present, to exist and proliferate.
Some countries suffer from a poor reputation in terms of endemic corruption and fraud and any reduction in the rigour with
which corporate governance provisions are implemented fail to address these shortcomings, notwithstanding the fact that they
might be culturally unexpected or difficult to implement.
In terms of the effects of macroeconomic systems, Vincent’s views ignore the need for sound governance systems to underpin
confidence in economic systems. This is especially important when inward investment needs are considered as the economic
wealth of affected countries are partly underpinned by the robustness, or not, of their corporate governance systems.
Supporting Vincent’s view
In favour of Vincent’s view are a number of arguments. Where local economies are driven more by small family businesses
and less by public companies, accountability relationships are quite different (perhaps the ‘family reasons’ referred to in the
case) and require a different type of accounting and governance.
There is a high compliance and monitoring cost to highly structured governance regimes that some developing countries may
deem unnecessary to incur.
There is, to some extent, a link between the stage of economic development and the adoption of formal governance codes.
It is generally accepted that developing countries need not necessarily observe the same levels of formality in governance as
more mature, developed economies.
Some countries’ governments may feel that they can use the laxity of their corporate governance regimes as a source of
international comparative advantage. In a ‘race to the bottom’, some international companies seeking to minimise the effects
of structured governance regimes on some parts of their operations may seek countries with less tight structures for some
operations.

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