想从准会员转成会员，怎么转？需要什么条件？

发布时间：2020-04-09

有同学在网上留言问，想从ACCA的准会员转成会员，怎么转，是不是需要一些条件？接下来，51题库考试学习网带大家一起来看一看吧！

要从ACCA准会员转成会员，一是要考试科目全部通过，二是需要三年工作经验的。如果ACCA学员通过了全部ACCA考试科目，但暂时还不具备3年专业实践经验，或者还没有完成在线职业操守训练课程的学习和测试，可以先成为准会员。

1.    关于在线职业操守训练课程

ACCA的在线职业操守训练课程，用以检验学员职业操守的价值观和行为。学员可以自己灵活掌握学习时间，但是必须在申请会员之前完成课程的学习。

2.    实践经验要求

具备工作经验是成为会员的一个非常重要的条件。在还没ACCA报名参加ACCA考试之前、考试期间、考试完成之后取得的工作经验ACCA都认可。

那么，如何证明自己拥有三年相关工作经验? 接着往下看吧！

工作经验记录：学员回答TDM相关问题，来记录自己的工作绩效，并需要上司的签字认可，之后通过网络或书面的形式提交即可。

年度报告提交：每年的最后一个季度，ACCA会员申请者需通过网络或书面的形式提交年度报告，陈述自己当年的某要素领域的绩效考核指标及岗位工作时长。如果申请者受雇于ACCA黄金或白金级雇主，可无须填写详细的TDM，只需在年度报告中声明这一点即可。

设置考核条件与监督人：会员申请者在工作中要有一名指导人对其在以下方面进行监督指导：选择绩效考核的领域; 设定要达到的工作绩效的目标和时间; 提供适当的条件和支持; 定期进行审核评估。

注意：指导人可以是申请人的直接上司、所在单位的部门经理或其他个人。

好了，看了上面的内容，相信小伙伴对准会员怎么转成会员有了更多的认识。如果还想了解更多其他信息，可以在51题库考试学习网留言的哦。

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) Advise the management of SCC Ltd of THREE strategies that should be considered in order to improve the

future performance of SCC Ltd. (6 marks)

正确答案：
(b) The four quadrants of the Boston-growth share matrix summarise expected profits and resultant cash flows and recommends
an outline strategy to follow which rather simplistically may be summarised as invest in stars, scrutinise the problem children,
milk the cows and divest the dogs.
Value Chain Analysis
It is vital that the management of SCC Ltd undertake a value chain analysis of each of its divisions in order to identify and
eliminate all non-value added activities, thereby improving profitability and cash flow without necessarily increasing turnover
or market share.
Divestment of the Footwear division
Serious consideration should be given to the divestment of the Footwear division. This will enable resources to be redirected
to divisions categorised as problem children i.e. the Industrial and Children’s divisions.
Support the Stars
As far as the Fashion division is concerned, it is obviously in a growth market and currently performing well. It is vital, given
the forecast performance of the other subsidiaries that the management of SCC Ltd do not concentrate on the poor performers
to the detriment of its only star.

2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its

clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting

day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The

total cost per consulting day has been estimated as being 80% variable and 20% fixed.

The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of

two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that

she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has

responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the

HR division ￡750 per consulting day.

The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would

reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal

consultations.

Required:

(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide

consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group

is maximised in each of the following situations:

(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in

providing consulting services to external clients, i.e. there is no spare capacity.

(ii) There is one team of consultants who, being free from other commitments, would be available to

undertake the provision of services to the HR division during the required 48-week period. All other

teams of consultants would be 100% utilised in providing consulting services to external clients.

(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants

during the required 48-week period.

(12 marks)

正确答案：
(a) (i) The transfer price of ￡750 proposed by the IT division is based on cost plus 150% from which it can be deduced that
the total cost of a consulting day is (100/250) x ￡750 = ￡300. This comprises ￡240 (80%) variable cost and ￡60
(20%) fixed cost. In this instance the transfer price should be set at marginal costs plus opportunity cost. It is assumed
in this situation that transferring internally would result in the IT division having a lost contribution of ￡750 – ￡240 =
￡510 per consulting day. The marginal cost of the transfer of services to the HR division is ￡190 (￡240 external variable
costs less ￡50 saving due to use of internal video-conferencing equipment). Adding the opportunity cost of ￡510 gives
a transfer price of ￡700 per consulting day. This is equivalent to using market price as a basis for transfer pricing where
the transfer price is set at the external market price (￡750) less any costs avoided (￡50) by transferring internally.
(ii) There is in effect no external market available for one of the required pairs of consultants within the IT division and
therefore opportunity cost will not apply and transfers should be made at the variable cost per consulting day of ￡190.
The other pair of consultants, who would otherwise be 100% utilised in providing consulting services to external clients,
should be charged at a rate of ￡700 per day which represents marginal cost plus opportunity cost.
(iii) The lost contribution from the major client amounts to ￡264,000/(2 x 240) = ￡550 less variable costs of ￡240 =
￡310 per consulting day. Thus, in this instance the transfer price should be the contribution foregone of ￡310 plus
internal variable costs of ￡190 making a total of ￡500 per consulting day.

(c) Illustrate how:

(i) inquiry; and (4 marks)

正确答案：
(c) Due diligence review
(i) Inquiries
Tutorial note: These should be focussed on uncovering facts that may not be revealed by the audited financial
statements (e.g. off balance sheet finance, contingencies, commitments and contracts) especially where knowledge
may be confined to management.
■ Do any members of MCM’s senior/executive management have contractual terms that will result in significant
payouts to them (e.g. on change of ownership of the company or their being made redundant)?
■ What contracts with clients, if any, will lapse or be made void in the event that MCM is purchased from Frontiers?
■ What synergy or inter-company trading, if any, currently exists between MCM and Frontiers? For example, Frontiers
may publish MCM’s training materials.
■ Are there any major clients who are likely to be lost if MCM is purchased by Plaza (e.g. any competitor food
retailers)?
■ What are the principal terms of the operating leases relating to the International business’s premises?
■ What penalties should be expected to be incurred if operating leases and/or contracts with training consultants are
terminated?
■ Has MCM entered into any purchase commitments since 31 December 2004 (e.g. to buy or lease further
premises)?
■ Who are the best trainers that Plaza should seek to retain after the purchase of MCM?
■ What events since the audited financial statements to 31 December 2004 were published have made a significant
impact on MCM’s assets, liabilities, operating capability and/or cash flows? (For example, storm damage to
premises, major clients defaulting on payments, significant interest/foreign-exchange rate fluctuations, etc.)
■ Are there any unresolved tax issues which have not been provided for in full?
■ What effect will the purchase have on loan covenants? For example, term loans may be rendered repayable on a
change of ownership.

(ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.

(4 marks)

正确答案：

 

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