看这里！ACCA申请免试需要提供成绩单吗？

发布时间：2020-03-14

众所周知，ACCA考试有一定科目的免试权政策。许多ACCA学员都希望能够获得一定科目的免试，以便让自己更快更轻松一些的拿到ACCA证书，那么ACCA免考是否需要提供成绩单证明？快跟随51题库考试学习网的脚步一起来看看吧！

ACCA免考是否需要提供成绩单证明：

会计学、国际会计、注册会计师专业学士学位。非相关专业，如英语专业，机械工程专业等，可以不提供成绩单。

牛津布鲁克斯大学的应用会计的理学士学位，同时具有注册会计师的全科合格证，要提供成绩单。

学位、毕业证书是10年前的，放弃免试。

国内MBA学员需提供成绩单原件，若成绩单原件为中文，请同时提供英文译文。需要学校教务处盖章的，如果学校有英文件可以把英文件也盖了，如果没有，那就自己再找翻译公司把证明翻译了，红色公章可不翻的，直接中文字可以的。

高校在校生注册需提交学校出具的在校证明函及所有学年的课程考试合格的成绩单、其他申请免试的证书。

51题库考试学习网还给大家带来了注册报名相关ACCA官方提示：

ACCA注重学员学习的独立性，很多事项是由ACCA英国总部直接与学员联系。为避免由于疏忽造成延误，特此列出以下注意事项，请学员关注：

1、您在完成网上注册、上传了符合要求的完整材料且在线缴费成功之后，将在三周左右收到英国总部确认注册成功的电子邮件;如果您是采用邮寄的方式递送材料到英国，英国总部的处理时间会相对较长，大概需要六周左右时间才能收到英国的确认邮件。

2、ACCA注册报名没有截止日期。您申请注册成功后，才能根据所处的考试报名时段申请参加ACCA的考试。

3、注册成功后，您就可以凭注册号和密码在全球官方网站上登录MY ACCA，在线进行考试报名、支付考试费用、缴纳年费以及更新联系方式等。

4、收到英国注册成功确认信后，请您完成中文网站首页上方“我的ACCA”的注册，您所在地区所属的代表处工作人员将会在两个工作日内审批通过您的申请。此后，您即可在线报名参加代表处为学员组织的丰富的活动和各类讲座了。

好的，以上就是51题库考试学习网给到的所有内容了，希望能对小伙伴们有一定的帮助喔！

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。

Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.

Which of the following statements about intra-group profits in consolidated financial statements is/are correct?

(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party

(ii) Eliminating intra-group unrealised profits never affects non-controlling interests

(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full

A.(i) only

B.(i) and (ii)

C.(ii) and (iii)

D.(iii) only

正确答案：A

(i) is the only correct elimination required by IFRS.

(b) Advise Sergio on the appropriateness of investing in a domestic rental property in view of his personal

circumstances and recommend suitable alternative investments giving reasons for your advice. (4 marks)

正确答案：
(b) Sergio’s investments
Sergio aims to leave a substantial asset to his family on his death. Accordingly, in view of his age, he is right to be considering
investing in an asset whose value is unlikely to fall suddenly, such as a domestic rental property. However, it must be
recognised that although the value of land and buildings can usually be relied on to increase over a long period of time, its
value may fall over a shorter period. The only investments that cannot fall in value are cash deposits, although they do, of
course, fall in real terms due to the effects of inflation.
Sergio should consider whether or not he wishes to increase his annual income. The return on capital invested in a domestic
rental property is unlikely to be very high due to the recent increases in property values in the UK. Also, there are likely to be
periods when the house is unoccupied during which no income will be generated. If it is important to Sergio to generate
additional income he should consider other low-risk investments with a more reliable and higher rate of return, for example,
gilt edged stocks, unit trusts and cash deposits.
Sergio must also decide whether it is important to him to be able to access capital quickly, as it is usually not possible to
realise the capital invested in land and buildings at short notice. If this is important, Sergio should consider holding some of
his capital in cash deposits or other liquid investments, eg unit trusts.
Sergio could invest up to ￡7,000 each year in an individual savings account (ISA). A maximum of ￡3,000 can be held as a
cash deposit with the balance invested in quoted shares. The income and gains arising on the funds invested would be
exempt from both income tax and capital gains tax. This would be a relatively low-risk investment and would also be
accessible quickly if required.

3 Mary Hobbes joined the board of Rosh and Company, a large retailer, as finance director earlier this year. Whilst she

was glad to have finally been given the chance to become finance director after several years as a financial

accountant, she also quickly realised that the new appointment would offer her a lot of challenges. In the first board

meeting, she realised that not only was she the only woman but she was also the youngest by many years.

Rosh was established almost 100 years ago. Members of the Rosh family have occupied senior board positions since

the outset and even after the company’s flotation 20 years ago a member of the Rosh family has either been executive

chairman or chief executive. The current longstanding chairman, Timothy Rosh, has already prepared his slightly

younger brother, Geoffrey (also a longstanding member of the board) to succeed him in two years’ time when he plans

to retire. The Rosh family, who still own 40% of the shares, consider it their right to occupy the most senior positions

in the company so have never been very active in external recruitment. They only appointed Mary because they felt

they needed a qualified accountant on the board to deal with changes in international financial reporting standards.

Several former executive members have been recruited as non-executives immediately after they retired from full-time

service. A recent death, however, has reduced the number of non-executive directors to two. These sit alongside an

executive board of seven that, apart from Mary, have all been in post for over ten years.

Mary noted that board meetings very rarely contain any significant discussion of strategy and never involve any debate

or disagreement. When she asked why this was, she was told that the directors had all known each other for so long

that they knew how each other thought. All of the other directors came from similar backgrounds, she was told, and

had worked for the company for so long that they all knew what was ‘best’ for the company in any given situation.

Mary observed that notes on strategy were not presented at board meetings and she asked Timothy Rosh whether the

existing board was fully equipped to formulate strategy in the changing world of retailing. She did not receive a reply.

Required:

(a) Explain ‘agency’ in the context of corporate governance and criticise the governance arrangements of Rosh

and Company. (12 marks)

正确答案：
(a) Defining and explaining agency
Agency is defined in relation to a principal. A principal appoints an agent to act on his or her behalf. In the case of corporate
governance, the principal is a shareholder in a joint stock company and the agents (that have an agency relationship with
principals) are the directors. The directors remain accountable to the principals for the stewardship of their investment in the
company. In the case of Rosh, 60% of the shares are owned by shareholders external to the Rosh family and the board has
agency responsibility to those shareholders.
Criticisms of Rosh’s CG arrangements
The corporate governance arrangements at Rosh and Company are far from ideal. Five points can be made based on the
evidence in the case.
There are several issues associated with the non-executive directors (NEDs) at Rosh. It is doubtful whether two NEDs are
enough to bring sufficient scrutiny to the executive board. Some corporate governance codes require half of the board of larger
companies to be non-executive and Rosh would clearly be in breach of such a requirement. Perhaps of equal concern, there
is significant doubt over the independence of the current NEDs as they were recruited from retired executive members of the
board and presumably have relationships with existing executives going back many years. Some corporate governance codes
(such as the UK Combined Code) specify that NEDs should not have worked for the company within the last five years. Again,
Rosh would be in breach of this provision.
Succession planning for senior positions in the company seems to be based on Rosh family membership rather than any
meritocratic approach to appointments (there doesn’t appear to be a nominations committee). Whilst this may have been
acceptable before the flotation when the Rosh family owned all of the shares, the flotation introduced an important need for
external scrutiny of this arrangement. The lack of NED independence makes this difficult.
There is a poor (very narrow) diversity of backgrounds among board members. Whilst diversity can bring increased conflict,
it is generally assumed that it can also stimulate discussion and debate that is often helpful.
There is a somewhat entrenched executive board and Mary is the first new appointment to the board in many years (and is
the first woman). Whilst experience is very important on a board, the appointment of new members, in addition to seeding
the board with talent for the future, can also bring fresh ideas and helpful scrutiny of existing policies.
There is no discussion of strategy and there is evidence of a lack of preparation of strategic notes to the board. The assumption
seems to be that the ‘best’ option is obvious and so there is no need for discussion and debate. Procedures for preparing
briefing notes on strategy for board meetings appear to be absent. Most corporate governance codes place the discussion and
setting of strategy as a high priority for boards and Rosh would be in breach of such a provision.
There is no evidence of training for Mary to facilitate her introduction into the organisation and its systems. Thorough training
of new members and ongoing professional development of existing members is an important component of good governance.

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