学acca英语要求高不高？来51题库考试学习网看看相关内容

发布时间：2020-04-28

大家很想参加ACCA考试，但是自己的英语水平有限，那就来51题库考试学习网看看，参加ACCA考试需要什么样的英语水平吧。

1、四六级没过，不影响报考

首先，ACCA对英语的要求并没有那么高。四六级需要考听力、阅读、语法、写作，而ACCA更重视读写能力，所以即使四六级没过，只要对课程的理解到位，对财务方面知识积累充足，英语并不会对考ACCA造成太大阻碍。ACCA报考也不需要四六级证明。

2、词汇量有限熟能生巧

其次，ACCA考试的词汇量其实很有限，看多了教材和做过了习题就会发现很多单词都是重复出现的，刚入门的时候会觉得他们很陌生，但是当一科完整学习下来以后你就能够非常熟悉这些单词和句式的表达了。 

在ACCA课程第一部分课本中，含有绝大部分今后学习中将会出现的专业词条，建议ACCA考试学员们在学习前几门理论知识较为简单的课程时先过语言关，侧重于词汇的记忆、英语理解能力和书面表达能力的提高，在后面相对较难的课程中，语言方面的障碍将得到很大的缓解。 

3、使用简单句掌握专业词汇 

如果ACCA报名时间较晚的学生的英文写作不够熟练，建议在主观题作答时使用简单句，简单明了地表达出观点。ACCA和雅思、托福考试要求不同，写作上需要句式的多样和词汇的丰富。我们只需要掌握特定的专业词汇，参考历年真题考官答案中的一些专业句式表达，就能够轻松应对考试。 

4、评分标准人性化 

ACCA考试另一个比较人性化的地方体现在评分标准里，语法错误和拼写错误是不影响考试的。即使学生的英语水平一般，回答主观题的时候一些句式语法使用不够标准也不会影响考试的通过，如果要扣分，也多只会扣4分专业分，只要知识点理解到位并且能够正确运用在案例中，ACCA考试成绩通过考试是没问题的。

整个ACCA课程有一个设计精良的框架，它会帮助你逐步掌握技术和技能。一旦你完成整个课程之后，你会取得扎实的专业知识;同时，你会发现你的英文也有了相当大的进步。 

5、为什么一定要用全英文教材? 

整个会计学科的理论都是来自英语的，包括会计、审计、财务分析等等。这些学科的教科书都是从英文翻译过来的。有些时候翻译成中文反而会让读者觉得表达得很拗口，因为在翻译的过程中一些名词是被硬生生制造出来的，而且中英文句式在转换的时候也会存在语序问题，影响内容前后的逻辑连贯性。所以英文教材相较中文来说阅读起来很顺畅，更容易理解。

看完了51题库考试学习网分享的内容之后，大家在准备考试内容的同时也要多多提升自己的英语水平，这样对你的考试成绩也是一种提升。

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。

The following information is available for a manufacturing company which produces multiple products:

(i) The product mix ratio

(ii) Contribution to sales ratio for each product

(iii) General fixed costs

(iv) Method of apportioning general fixed costs

Which of the above are required in order to calculate the break-even sales revenue for the company?

A.All of the above

B.(i), (ii) and (iii) only

C.(i), (iii) and (iv) only

D.(ii) and (iii) only

正确答案：B

The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

(b) On 31 May 2007, Leigh purchased property, plant and equipment for $4 million. The supplier has agreed to

accept payment for the property, plant and equipment either in cash or in shares. The supplier can either choose

1·5 million shares of the company to be issued in six months time or to receive a cash payment in three months

time equivalent to the market value of 1·3 million shares. It is estimated that the share price will be $3·50 in

three months time and $4 in six months time.

Additionally, at 31 May 2007, one of the directors recently appointed to the board has been granted the right to

choose either 50,000 shares of Leigh or receive a cash payment equal to the current value of 40,000 shares at

the settlement date. This right has been granted because of the performance of the director during the year and

is unconditional at 31 May 2007. The settlement date is 1 July 2008 and the company estimates the fair value

of the share alternative is $2·50 per share at 31 May 2007. The share price of Leigh at 31 May 2007 is $3 per

share, and if the director chooses the share alternative, they must be kept for a period of four years. (9 marks)

Required:

Discuss with suitable computations how the above share based transactions should be accounted for in the

financial statements of Leigh for the year ended 31 May 2007.

正确答案：

(b) Transactions that allow choice of settlement are accounted for as cash-settled to the extent that the entity has incurred a
liability (IFRS2 para 34). The share based transaction is treated as the issuance of a compound financial instrument. IFRS2
applies similar measurement principles to determine the value of the constituent parts of a compound instrument as that
required by IAS32 ‘Financial Instruments: Disclosure and Presentation’. The purchase of the property, plant and equipment
(PPE) and the grant to the director, both fall under this section of IFRS2 as the supplier and the director have a choice of
settlement. The fair value of the goods can be measured directly as regards the purchase of the PPE and therefore this fact
determines that the transaction is treated in a certain way. In the case of the director, the fair value of the service rendered
will be determined by the fair value of the equity instruments given and IFRS2 says that this type of share based transaction
should be dealt with in a certain way. Under IFRS2, if the fair value of the goods or services received can be measured directly
and easily then the equity element is determined by taking the fair value of the goods or services less the fair value of the
debt element of this instrument. The debt element is essentially the cash payment that will occur. If the fair value of the goods
or services is measured by reference to the fair value of the equity instruments given then the whole of the compound
instrument should be fair valued. The equity element becomes the difference between the fair value of the equity instruments
granted less the fair value of the debt component. It should take into account the fact that the counterparty must forfeit its
right to receive cash in order to receive the equity instrument.
When Leigh received the property, plant and equipment it should have recorded a liability of $4 million and an increase in
equity of $0·55 million being the difference between the value of the property, plant and equipment and the fair value of theliability. The fair value of the liability is the cash payment of $3·50 x 1·3 million shares, i.e. $4·55 million.
The accounting entry would be:

(b) Using sensitivity analysis, estimate by what percentage each of the under-mentioned items, taken separately,

would need to change before the recommendation in (a) above is varied:

(i) Initial outlay;

(ii) Annual contribution. (4 marks)

正确答案：

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