速看！近期关于ACCA证书含金量的相关内容出来了

发布时间：2020-04-20

ACCA证书含金量有多高？你以为考完ACCA，只有一张证书？ACCA作为国际注册会计师，在国际上有很高的地位，那么通过学习ACCA课程，我们会有那些收获呢？今天就跟随51题库考试学习网一起来看看相关内容吧。

首先基础课程。主要涉及基本的会计原理，财会信息的作用和管理领域的主要问题。在ACCA通过前三门考试加上完成foundations in professionalism后，系统会生成ACCA商业会计证书（Diploma in Accounting&Business）

其次技能课程。涵盖专业财会人员应具备的核心专业技能，介绍商务运作的法律环境，并强化财会方面关键技能。ACCA通过前九门考试加上完成Professional ethics module后，系统会生成ACCA高级商业会计证书（Advanced Diploma in Accounting&Business）。

核心课程及选项课程（四科选其中二科）。着重于企业战略管理中财务人员的作用，培养学员以专业知识对信息进行评估，并在专业伦理框架内提出合理的经营建议和忠告。选择性课程的引入，使学员能根据自身的工作性质（专业执业或财务管理）选择课程，从而强化相关领域的知识。ACCA完成全部P阶段考试，系统会生成Professional Stage Completion Certification。

额外补充

如果有部分科目免考，F1-F3中至少有一门是自己考过的才会有商业会计证书；F4-F9中必须起码有两门是自己考试通过的才符合获得高级商业会计证书的资格。

如何获取这些证书

登录My ACCA-EXAM STATUS&RESULTS栏目里的Print a Certificate找到，证书为电子版本，自行保存到本地或打印。

ACCA会员证书

当完成了成为ACCA会员所必须经历的三个E——Exams（考试）、Ethics（道德模块）以及Practical Experience（3年相关工作经验），即可申请正式成为ACCA会员（只有ACCA会员才可以被允许使用特许公认会计师Chartered Certified Accountant这一头衔，并可在个人名片上使用ACCA的称谓。），获得ACCA会员证书，开启你的人生新篇章。

如何申请

登录MY ACCA，完成Professional Ethics Module及工作经验要求（PER），并提交会员申请。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。各个代表处收到证书后，会联系会员，并用顺丰快递给大家寄送。

*请务必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。

ACCA资深会员证书

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资深会员（FCCA），获得ACCA资深会员证书并可使用资深特许公认会计师这一称谓。

如何申请

满足成为FCCA条件后，系统会自动转换，并将FCCA证书寄到中国的代表处，各个代表处收到证书后，会联系会员，并用顺丰快递给大家寄送。

好的，以上就是今天51题库考试学习网为大家分享的全部内容，想了解更多内容，敬请关注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。

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)

正确答案：

(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,

(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be

financially viable, assuming that all other data remain unchanged. (4 marks)

正确答案：

 

6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the development

of international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) has

been at the forefront of the development of the worldwide accountancy profession through its activities in ethics,

auditing and education.

Required:

Explain the developments in each of the following areas and indicate how they affect Chartered Certified

Accountants:

(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)

正确答案：
6 DEVELOPMENTS AND CERTIFIED CHARTERED ACCOUNTANTS
Tutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will
be given suitable credit.
(a) IFAC’s ‘Code of Ethics for Professional Accountants’
Since its issue in 1996, IFAC’s ‘Code of Ethics for Professional Accountants’ (‘The Code’) has undergone several revisions
(1996, 1998, 2001, 2004 and 2005). IFAC holds the view that due to national differences (of culture, language, legal and
social systems) the task of preparing detailed ethical requirements is primarily that of the member bodies in each country
concerned (and that they also have the responsibility to implement and enforce such requirements).
In recognizing the responsibilities of the accountancy profession, IFAC considers its own role to be in providing guidance and
promoting harmonization. IFAC has established ‘The Code’ to provide a basis on which the ethical requirements for
professional accountants in each country should be founded.
IFAC’s conceptual approach is principles-based. It provides a route to convergence that emphasises the profession’s integrity.
This approach may be summarised as:
■ identifying and evaluating circumstances and relationships that create threats (e.g. to independence); and
■ taking appropriate action to:
– eliminate these threats; or
– reduce them to an acceptable level by the application of safeguards.
If no safeguards are available to reduce a threat to an acceptable level an assurance engagement must be refused or
discontinued.
This approach was first introduced to Section 8 of The Code, on independence, and is applicable to assurance engagements
when the assurance report is dated on or after 31 December 2004.
Further to the cases of Enron, Worldcom and Parmalat, IFAC issued a revised Code in July 2005 that applies to all professional
accountants, whether in public practice, business, industry or government2.
A member body of IFAC may not apply less stringent standards than those stated in the Code. The Code is effective from
30 June 2006.
Practicing accountants and members in business must maintain the high standards of professional ethics that are expected
by their professional bodies (such as ACCA). These developments codify current best practice in the wake of the
aforementioned recent corporate scandals.
The developments in The Code have wider application in that it:
■ applies to all assurance services (not just audit);
■ considers the standpoints of the firm and of the assurance team.
Since ACCA is a member-body of IFAC the elevation of The Code to a standard will affect all Chartered Certified Accountants.
.

(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).

Assume that no tax planning measures are taken and that there has been no change in the value of any

of the assets since David’s death. (4 marks)

正确答案：

 

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