报考ACCA需要准备些什么呢？

发布时间：2020-03-27

最近好多小伙伴问51题库考试学习网想要报考ACCA需要准备什么吗？有没有学习资料呢！今天51题库考试学习网就来为你们说说吧。

一、心理准备

无论是出国还是在国内考研，都应做好打一场硬仗的心理准备。就ACCA考试而言，不必如此惊慌失措。但也绝不可轻敌。只是在经历了中国的高等应试教育后，再去适应国外的考试，短时间内难以调整出相应的思维和思路。更何况语言上的劣势是如此的明显。英国EW学院有案例表明：即使是国内大专学历、在拥有纯熟的英语能力并掌握了正确的学习方法后，通常在3年左右可以完成ACCA的全部课程。

二、语言准备

据官方透露：“报考ACCA并登记成为其学员时，无需英语语言成绩。”但并不意味学习ACCA不需要英语语言能力。ACCA是1904年成立于英国的国际性质的会计师组织，其设置的14门课程被规范为统一教材、统一试卷、统一判卷。而无论是教材还是试卷又统一指定英文为唯一的考试语种。英国EW学院的中国学生在ACCA的学习中总结到：想顺利通过ACCA的考试，必须在英语的语法、专业词、阅读理解上大下工夫。在这里强调的是英语的实际应用能力而不是指单纯的英语雅思成绩或托福成绩。

三、专业准备

许多人认为：学ACCA之前只要具备一定的财务专业知识，就可以应付ACCA的考试。其实不然。近几年中国高校提供的财务知识与ACCA的内容在知识构架上有80%是相似的。但由于中国教学侧重点依然放在应试方面，并且教学背景仅限于在国内较狭隘的环境中，所以中国学生对在国际经济背景下的业务很难做出正确的认识和分析。但目前国内的会计本科课程中设置的西方会计学对学习ACCA有很大的帮助。它有效地引导了学生学习西方经济学的思路，使学生再学ACCA 课程时得到良好的思维对接。

随着ACCA报考者的日益增多，51题库考试学习网为ACCA学员提供了越来越丰富的免费学习资料，如何才能GET到这些资源？下面51题库考试学习网来帮你介绍一下：

一、ACCA历年真题(past exam papers)

没有什么科目是刷题不能pass的，fail了是因为刷的还不够多!!历年真题是刷题最重要的参考，所以一定要刷，多刷几遍。

二、ACCA考官文章(Technical Articles)

Technical Articles--ACCA考试小组考官编写

要特别提醒各位，Technical Articles的重要性。TechnicalArticles是ACCA考试小组(包括考官和技术专家等)出品，对于大纲中的重点，难点，新增点，学生的薄弱点，教材中阐述不够准备阶段：押宝心态不可取，机会只给有准备的小伙伴的。还要提醒小伙伴们不要偷懒，只看几篇押宝并不可取。

三、ACCA考官报告(Examiner’s Report)

这是ACCA考官对一次考试的评价，一是对考生的表现作出评判，二是反思考试出题的情况，有的考官会很明确的说某个知识点考生答得不好，以后还要加强考察，这就要注意了，加强准备为好。有的时候考官还会说明以后考试的侧重或者考法的变化，这也值得关注。总之，这是值得大家关注的考官资料，看上一次考试的Examiner’s Report就基本够了。

四、ACCA考试大纲(Syllabus and Study Guide)

这是考试大纲，把每门课的知识点详细的列了出来。文字性的Paper建议在考前几天扫一下，看看有没有很大块的知识自己没有复习到的。

好啦，今天51题库考试学习网为大家带来内容就完啦。希望各位小伙伴都能完成自己的梦想呢。

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。

Required:

(iii) A firm of consultants has offered to undertake a study on behalf of Envico Ltd which will provide perfect

information regarding seminar attendance during the forthcoming year.

Advise the management of Envico Ltd with regard to the maximum amount that they should pay to

consultants for perfect information regarding seminar attendance and comment briefly on the use of

perfect information in such decisions. (5 marks)

正确答案：
(iii) If attendance = 100 then management would opt for room size A which would produce a contribution of ￡832,000 x
0·2 = ￡166,400.
If attendance = 200 then management would opt for room size B which would produce a contribution of ￡2,163,200
x 0·5 = ￡1,081,600.
If attendance = 400 then management would opt for room size D which would produce a contribution of ￡6,656,000
x 0·3 = ￡1,996,800.
Therefore the expected value of perfect information would be the sum of the expected values of the three possible
outcomes which amounts to ￡3,244,800. Thus, if the information is correct then management should be willing to pay
up to ￡3,244,800 – ￡1,497,600 = ￡1,747,200 for the information. In practice, it is unlikely that perfect information
is obtainable. The management of Envico Ltd are really buying an information system that will provide them with a signal
which may prove to be correct or incorrect! For example, the consultants may predict that demand will be for 300
seminar places, however there still remains the fact that there is a likelihood of actual demand being for either 100,
200 or 400 seminar places. One should be mindful that imperfect information which may be, say only 75% reliable,
might still be worth obtaining. Other than when the value of imperfect and perfect information are equal to zero, the
value of perfect information will always be greater than the value of imperfect information.

(b) Briefly describe the way in which a ‘person specification’ differs from a ‘job description’. (3 marks)

正确答案：
Part (b):
The difference between a person specification and a job description is that a person specification sets out the qualities of an ideal
candidate whereas a job description defines the duties and responsibilities of the job.

(iii) Advice in connection with the sale of the manufacturing premises by Tethys Ltd; (7 marks)

正确答案：
(iii) Tethys Ltd – Sale of the manufacturing premises
Value added tax (VAT)
– The building is not a new building (i.e. it is more than three years old). Accordingly, the sale of the building is an
exempt supply and VAT should not be charged unless Tethys Ltd has opted to tax the building in the past.
Taxable profits on sale
– There will be no balancing adjustment in respect of industrial building allowances as the building is to be sold on
or after 21 March 2007.
– The capital gain arising on the sale of the building will be ￡97,760 (￡240,000 – (￡112,000 x 1·27)).
Rollover relief
– Tethys Ltd is not in a capital gains group with Saturn Ltd. Accordingly, rollover relief will only be available if Tethys
Ltd, rather than any of the other Saturn Ltd group companies, acquires sufficient qualifying business assets.
– The amount of sales proceeds not spent in the qualifying period is chargeable, i.e. ￡40,000 (￡240,000 –
￡200,000). The balance of the gain, ￡57,760 (￡97,760 – ￡40,000), can be rolled over.
– Qualifying business assets include land and buildings and fixed plant and machinery. The assets must be brought
into immediate use in the company’s trade.
– The assets must be acquired in the four-year period beginning one year prior to the sale of the manufacturing
premises.
Further information required:
– Whether or not Tethys Ltd has opted to tax the building in the past for the purposes of VAT.

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