你了解如何申请ACCA准会员证书吗?
发布时间:2020-03-17
你还不知道如何申请ACCA准会员证书?那么福利到了,接下来51题库考试学习网将为大家解答这个疑问,一起来看看吧。
众所周知,我们通过ACCA全部科目的考试后,还不能成为ACCA持证会员,我们还必须完成三年的工作经验,并完成职业道德测试后才能成为一名合格的ACCA会员。
很多人会说那考完ACCA是不是就没用了?
其实不是的,虽然我们无法成为ACCA持证会员,但是ACCA官方会为我们提供一个ACCA准会员证明,以此我们可以来给自己的就业添砖加瓦。
如何才能申请和下载ACCA准会员证书?
不论是申请会员和准会员,ACCA总部在收到学员申请后都会给学员颁发ACCA准会员证书,以确认学员成功通过所有考试。
申请acca准会员证书流程如下:
1. 如实填写会员申请手册
2. 总结平时记录的STR中的主要工作经历和取得的工作能力填入申请手册。
3. 评估核查 ACCA英国总部会对学员所填的工作记录进行评估,并与其监督人联系进行核查。
4. 确认无误 ACCA总部会在每个council meeting(3,6,9,11月)后会特制会员证书,并批量寄到中国的代表处。代表处收到证书后,会联系会员,并用顺丰快递给大家寄送。一般这个过程需要两个月的时间。我们要把自己正确的联系方式,包括电话和邮箱更新在MY ACCA里,否则代表处无法联系本人寄送证书。
5. 另外,成为ACCA会员后,每一位会员每年需要按时缴交会员年费并按相关要求完成并提交每年所需的CPD学时,连续五年后便自动成为ACCA会员,获得ACCA会员证书并可使用特许公认会计师这一称谓。
6. 考试规则
1、申请参加ACCA考试者,必须首先注册成为ACCA学员。
2、学员必须按考试大纲设置的先后次序报考,即知识课程,技能课程,核心课程和选修课程。
3、在一个课程阶段中可以选择任意顺序报考。但ACCA建议在一个课程中也按照顺序报考。
4、除免试和已通过的课程外,每次或者每个考试期最多报考4门。
5、核心课程的3个科目无须同时报考。
6、基础阶段的知识课程考试时间为两小时,基础阶段的技能课程和专业阶段所有课程考试时间为三小时,及格成绩为50分(百分制),每科成绩合格后予以保留。
7、F1-F9没有考试通过期限(FIA同样如此),P阶段的考试通过期限为7年。
8、考试报名需依照ACCA规定在每次考期考试报名截止时间完成。
今天的分享到这里就结束了,以上就是51题库考试学习网为大家分享的ACCA考试证书的相关内容,不知道有没有帮助到你呢?还有疑问的小伙伴请多多关注51题库考试学习网,我们会持续更新。
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 The draft financial statements of Rampion, a limited liability company, for the year ended 31 December 2005
included the following figures:
$
Profit 684,000
Closing inventory 116,800
Trade receivables 248,000
Allowance for receivables 10,000
No adjustments have yet been made for the following matters:
(1) The company’s inventory count was carried out on 3 January 2006 leading to the figure shown above. Sales
between the close of business on 31 December 2005 and the inventory count totalled $36,000. There were no
deliveries from suppliers in that period. The company fixes selling prices to produce a 40% gross profit on sales.
The $36,000 sales were included in the sales records in January 2006.
(2) $10,000 of goods supplied on sale or return terms in December 2005 have been included as sales and
receivables. They had cost $6,000. On 10 January 2006 the customer returned the goods in good condition.
(3) Goods included in inventory at cost $18,000 were sold in January 2006 for $13,500. Selling expenses were
$500.
(4) $8,000 of trade receivables are to be written off.
(5) The allowance for receivables is to be adjusted to the equivalent of 5% of the trade receivables after allowing for
the above matters, based on past experience.
Required:
(a) Prepare a statement showing the effect of the adjustments on the company’s net profit for the year ended
31 December 2005. (5 marks)
![](https://cdn.niusouti.com/asset/images/6f93c3ed214a2c2c9938767b6fccead0.gif)
5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:
Part A – Applicable to All Professional Accountants
Part B – Applicable to Professional Accountants in Public Practice
Part C – Applicable to Employed Professional Accountants
Required:
Distinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘Employed
Professional Accountants’. (3 marks)
5 BOLEYN & CO
(a) Professional Accountants
■ Professional Accountants are members of an IFAC member body. They may be:
– in public practice or employed professionals;
– a sole practitioner, partnership or corporate body.
■ Professional Accountants in Public Practice (‘practitioners’) are:
– each partner (or person occupying a position similar to that of a partner); and
– each employee in a practice providing professional services to a client irrespective of their functional classification
(e.g. audit, tax or consulting); and
– professional accountants in a practice having managerial responsibilities.
This term is also used to refer to a firm of professional accountants in public practice.
■ Employed Professional Accountants are professional accountants employed in industry, commerce, the public sector or
education.
(b) Calculate the value of the closing stocks of finished goods at the end of the three-month period, and the value
of cost of sales for the period. (3 marks)
(b) Opening stock of finished goods = £69,800
Closing stock of finished goods = 2,000 x 18·66 = £37,320
Cost of sales for three-month period = 69,800 + 2,262,380 – 37,320 = £2,294,860
1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectionery
products, including cakes. GWCC sells its products to national supermarket chains. The company’s success during
recent years is largely attributable to its ability to develop innovative products which appeal to the food selectors within
national supermarket chains.
The marketing department of Superstores plc, a national supermarket chain has asked GWCC to manufacture a cake
known as the ‘Mighty Ben’. Mighty Ben is a character who has recently appeared in a film which was broadcast
around the world. The cake is expected to have a minimum market life of one year although the marketing department
consider that this might extend to eighteen months.
The management accountant of GWCC has collated the following estimated information in respect of the Mighty Ben
cake:
(1) Superstores plc has decided on a launch price of £20·25 for the Mighty Ben cake and it is expected that this
price will be maintained for the duration of the product’s life. Superstores plc will apply a 35% mark-up on the
purchase price of each cake from GWCC.
(2) Sales of the Mighty Ben cake are expected to be 100,000 units per month during the first twelve months.
Thereafter sales of the Mighty Ben cake are expected to decrease by 10,000 units in each subsequent month.
(3) Due to the relatively short shelf-life of the Mighty Ben cake, management has decided to manufacture the cakes
on a ‘just-in-time’ basis for delivery in accordance with agreed schedules. The cakes will be manufactured in
batches of 1,000. Direct materials input into the baking process will cost £7,000 per batch for each of the first
three months’ production. The material cost of the next three months’ production is expected to be 95% of the
cost of the first three months’ production. All batches manufactured thereafter will cost 90% of the cost of the
second three months’ production.
(4) Packaging costs will amount to £0·75 per cake. The original costs of the artwork and design of the packaging
will amount to £24,000. Superstores plc will reimburse GWCC £8,000 in the event that the product is
withdrawn from sale after twelve months.
(5) The design of the Mighty Ben cake is such that it is required to be hand-finished. A 75% learning curve will
apply to the total labour time requirement until the end of month five. Thereafter a steady state will apply with
labour time required per batch stabilising at that of the final batch in month five. The labour requirement for the
first batch of Mighty Ben cakes to be manufactured is expected to be 6,000 hours at £10 per hour.
(6) A royalty of 5% of sales revenue (subject to a maximum royalty of £1·1 million) will be payable by GWCC to the
owners of the Mighty Ben copyright.
(7) Variable overheads are estimated at £3·50 per direct labour hour.
(8) The manufacture of the Mighty Ben cake will increase fixed overheads by £75,000 per month.
(9) In order to provide a production facility dedicated to the Mighty Ben cake, an investment of £1,900,000 will be
required and this will be fully depreciated over twelve months.
(10) The directors of GWCC require an average annual return of 35% on their investment over 12 months and
18 months.
(11) Ignore taxation and the present value of cash flows.
Note: Learning curve formula:
y = axb
where y = average cost per batch
a = the cost of the initial batch
x = the total number of batches
b = learning index (= –0·415 for 75% learning rate)
Required:
(a) Prepare detailed calculations to show whether the manufacture of Mighty Ben cakes will provide the required
rate of return for GWCC over periods of twelve months and eighteen months. (20 marks)
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。
- 2020-05-09
- 2019-07-20
- 2020-01-10
- 2020-01-10
- 2020-04-22
- 2020-04-15
- 2020-01-09
- 2020-05-18
- 2020-02-27
- 2020-01-10
- 2020-01-03
- 2019-12-27
- 2020-01-10
- 2020-01-10
- 2020-01-10
- 2020-04-11
- 2020-04-30
- 2020-01-10
- 2020-01-09
- 2019-12-06
- 2020-05-15
- 2020-01-10
- 2020-01-10
- 2020-04-20
- 2020-02-19
- 2020-01-10
- 2020-01-02
- 2020-01-10
- 2020-01-10
- 2020-01-10