不知道acca和cpa哪个好考，今天就来看看本篇文章吧！

发布时间：2020-04-30

ACCA和CPA哪个好考一点？不清楚的小伙伴快快跟随51题库考试学习网一起来看看吧。

ACCA考试分为知识阶段和专业阶段，其共有13门考试科目，难度也是循序渐进，非常适合零基础和基础较差的学员，ACCA考试每科通过率45%左右，知识阶段考试科目通过率更高。ACCA培养的是复合型的管理人才，而且是全英文考试，因此对于英语水平不够扎实的学员来讲，可能难度会有一定的增加。

CPA考试是“6+1”模式：包括专业阶段和综合阶段。其中专业阶段有6门科目：经济法、税法、财务成本管理、会计、审计、公司战略与风险管理，综合阶段只有1门。CPA考试每科通过率25%左右。学习CPA必须要有一定会计专业基础，其考试内容建立在会计专业基础知识之上，CPA培养的是会计和审计的专业技术人才。

就本身的考试难度而言，CPA考试难度大于ACCA，但是ACCA是全英文考试，对于英语差的学员也是一个不小的挑战。不过，两者都是目前财经领域里，屈指可数的资格证书，CPA是专业技能型证书，在中国从事审计业务且唯一拥有签字权的证书。而ACCA是综合性证书（可以做学术），从事国际审计业务，可以转为某个国家的注册会计师，比如ACCA可以转为香港注册会计师，因此，无论考下ACCA或事CPA都可以帮助我们在财会的道路上走的更长远。

另外，51题库考试学习网为大家分享ACCA考试科目的相关内容，一起往下看吧。

ACCA考试是按现代企业财务人员需要具备的技能和技术的要求而设计的，共有13门课程，两门选修课，课程分为3个部分：

第一部分涉及基本会计原理;

第二部分涵盖专业财会人员应具备的核心专业技能；

第三部分培养学员以专业知识对信息进行评估，并提出合理的经营建议和忠告。

ACCA学员在通过ACCA专业资格考试第一、二部分即前9门的考试之后，再提交一份研究和分析报告，就有机会获得牛津·布鲁克斯大学的应用会计(优等)理学士学位。根据中英双方2003年2月签订的《中华人民共和国政府和大不列颠及北爱尔兰联合王国政府及托管政府关于相互承认高等教育学位证书的协议》协议，获得牛津·布鲁克斯大学(优等)理学士学位且成绩优异者，在不用取得中国硕士学位的前提下，可以直接参加中国博士生入学考试。

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。

(b) Using the TARA framework, construct four possible strategies for managing the risk presented by Product 2.

Your answer should describe each strategy and explain how each might be applied in the case.

(10 marks)

正确答案：
(b) Risk management strategies and Chen Products
Risk transference strategy
This would involve the company accepting a portion of the risk and seeking to transfer a part to a third party. Although an
unlikely possibility given the state of existing claims, insurance against future claims would serve to limit Chen’s potential
losses and place a limit on its losses. Outsourcing manufacture may be a way of transferring risk if the ourtsourcee can be
persuaded to accept some of the product liability.
Risk avoidance strategy
An avoidance strategy involves discontinuing the activity that is exposing the company to risk. In the case of Chen this would
involve ceasing production of Product 2. This would be pursued if the impact (hazard) and probability of incurring an
acceptable level of liability were both considered to be unacceptably high and there were no options for transference or
reduction.
Risk reduction strategy
A risk reduction strategy involves seeking to retain a component of the risk (in order to enjoy the return assumed to be
associated with that risk) but to reduce it and thereby limit its ability to create liability. Chen produces four products and it
could reconfigure its production capacity to produce proportionately more of Products 1, 3 and 4 and proportionately less of
Product 2. This would reduce Product 2 in the overall portfolio and therefore Chen’s exposure to its risks. This would need
to be associated with instructions to other departments (e.g. sales and marketing) to similarly reconfigure activities to sell
more of the other products and less of Product 2.
Risk acceptance strategy
A risk acceptance strategy involves taking limited or no action to reduce the exposure to risk and would be taken if the returns
expected from bearing the risk were expected to be greater than the potential liabilities. The case mentions that Product 2 is
highly profitable and it may be that the returns attainable by maintaining and even increasing Product 2’s sales are worth the
liabilities incurred by compensation claims. This is a risk acceptance strategy.

(ii) consignment inventory; and (3 marks)

正确答案：
(ii) Consignment inventory
■ Agree terms of sale to dealers to confirm the ‘principal – agent’ relationship between Pavia and dealers.
■ Inspect proforma invoices for vehicles sent on consignment to dealers to confirm number of vehicles with dealers
at the year end.
■ Obtain direct confirmation from dealers of vehicles unsold at the year end.
■ Physically inspect vehicles sold on consignment before the year end that are returned unsold by dealers after the
year end (if any) for evidence of impairment.
■ Perform. cutoff tests on sales to dealers/trade receivables/vehicle inventory.
■ If goods on consignment are treated as inventory agree their unit costs to be the same as for other vehicles in
inventory.

6 Assume today’s date is 16 April 2005.

Henry, aged 48, is the managing director of Happy Home Ltd, an unquoted UK company specialising in interior

design. He is wealthy in his own right and is married to Helen, who is 45 years old. They have two children – Stephen,

who is 19, and Sally who is 17.

As part of his salary, Henry was given 3,000 shares in Happy Home Ltd with an option to acquire a further 10,000

shares. The options were granted on 15 July 2003, shortly after the company started trading, and were not part of

an approved share option scheme. The free shares were given to Henry on the same day.

The exercise price of the share options was set at the then market value of ￡1·00 per share. The options are not

capable of being exercised after 10 years from the date of grant. The company has been successful, and the current

value of the shares is now ￡14·00 per share. Another shareholder has offered to buy the shares at their market value,

so Henry exercised his share options on 14 April 2005 and will sell the shares next week, on 20 April 2005.

With the company growing in size, Henry wishes to recruit high quality staff, but the company lacks the funds to pay

them in cash. Henry believes that giving new employees the chance to buy shares in the company would help recruit

staff, as they could share in the growth in value of Happy Home Ltd. Henry has heard that there is a particular share

scheme that is suitable for small, fast growing companies. He would like to obtain further information on how such

a scheme would work.

Henry has accumulated substantial assets over the years. The family house is owned jointly with Helen, and is worth

￡650,000. Henry has a ￡250,000 mortgage on the house. In addition, Henry has liquid assets worth ￡340,000

and Helen has shares in quoted companies currently worth ￡125,000. Henry has no forms of insurance, and believes

he should make sure that his wealth and family are protected. He is keen to find out what options he should be

considering.

Required:

(a) (i) State how the gift of the 3,000 shares in Happy Home Ltd was taxed. (1 mark)

正确答案：
(a) (i) Gift of shares
Shares, which are given free or sold at less than market value, are charged to income tax on the difference between the
market value and the amount paid (if any) for the shares. Henry was given 3,000 shares with a market value of ￡1 at
the time of gift, so he was assessed to income tax on ￡3,000, in the tax year 2003/04.

(b) Briefly describe the five extreme scores identified by Blake and Mouton. (5 marks)

正确答案：
Part (b):
Blake and Mouton analysed the extreme scores as:
1,1 – Impoverished Management
low concern for production and low concern for people.
This manager only makes the minimum effort in either area and will make the smallest possible effort required to get
the job done.
1,9 – Country Club Management
low concern for production and high concern for people.
This manager is thoughtful and attentive to the need of the people, which leads to a comfortable friendly organisation
atmosphere but very little ‘work’ is actually achieved.
9,1 – Task Management
high concern for production and low concern for people.
This manager is only concerned with production and arranges work in such a way that people interference is minimised.
5,5 – Middle of the Road Management
reasonable concern for both dimensions.
This manager is able to balance the task in hand and motivate the people to achieve these tasks.
9,9 – Team Management
High concern for production and high concern for people.
This manager integrates the two areas to foster working together and high production to produce true team leadership.
(Candidates may wish to draw the grid and describe these scores).

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