ACCA都是英语考试吗?ACCA怎么克服英语呢?

发布时间：2021-07-28

ACCA都是英语考试吗?ACCA怎么克服英语呢?这是报考ACCA同学最关心的问题了，接下来51题库考试学习网就带大家一起来了解吧!

一、ACCA都是英语吗?

ACCA是全英语考试的，且是全球统考，不论是在国内还是国外考试都是全英文的。ACCA考试分为机考和笔考。当然，不论机考还是笔考也都是全英文考试

其实ACCA对英语的要求不是很高，一般考过四、六级学生在看ACCA教材

的时候都不会有很大的困难。而且ACCA考试语法错误和拼写错误是不会扣分的。就算学生的英语水平一般，在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，只要知识点理解到位并且能够正确运用在案例中，一些小的瑕疵是不会扣分的。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，是可以轻松应对考试的。

如果学员在注册时选择参加牛津布鲁克斯大学学位项目(即希望在通过前9门课程后申请该大学的应用会计理学士学位)，则应按该大学的要求提供ACCA认可的英语水平证明，如CET-6、TOEFL、GMAT或IELTS证书等。

二、ACCA怎么克服英语呢?

积累一定量的会计类英语词汇，建议多看财会报纸

在ACCA的学习中我们会接触到很多专业的财经概念，这类词的表达是固定的，属于专业词汇。注重这类词语的积累，对于扩大词汇量以及提高阅读能力都有很大的帮助。下面就以F1为例子，做一探讨。

Profit-orientated vs.Non-profit-oriented(盈利导向型和非盈利导向型)

这个概念是在F1商业企业结构中所介绍的两种企业类型。一种是以盈利为目的的盈利导向型的企业，比如上市公司，贸易公司等。还有一种就是以政府和慈善机构为代表的的非盈利性的企业。在学习掌握概念的同时，对于oriented结尾的单词也可举一反三，比如market-oriented市场导向型，customer-oriented顾客导向型，这一类的单词也都可以掌握啦!

Private corporation vs.Public corporation(非上市和上市公司)

Macro-economic vs.Micro-economic(宏观经济和微观经济)

相同的例子还有很多，就不一一举例了。

对于英语语法的理解要跟上

中国的学生在学习英文的时候，遇到不会的单词就会查字典，然后直接看中文的解释，并不关注地道的英文释义，这样对英文单词的理解就大打折扣了。在ACCA的学习中对于每一个概念的讲解都有相应的英文解释，认真理解其中的英文内涵，对于英语阅读理解水平的提高有很大帮助。下面我们就举一个例子

这是AB中business organization中关于Divisionalisation(事业部制组织)的定义。通过定义我们可以认识到在Diisionalisation中，每一个部门(也就是分部)都或多或少的拥有自主经营管理的权利，每一个分部都拥有自己独立的收入，支出，市场营销项目，采购资本资产的政策，因而也要对自主经营的结果负责，也就是自负盈亏。在这个概念的理解过程中，我们也可以学习积累到新的词汇和短语，例如more or less(或多或少),autonomously operated(自主经营),have responsibilities with its own profit and loss(自负盈亏)。

希望同学能够在这新的一年里，昂首挺胸，勇往直前。在这里想说几句鼓励的话送给大家，你要相信你这些天熬过的夜，吃过的苦，流过的汗，都将成为你成功的证明，那时的你一定会感激现在拼命努力的自己。加油吧，大家!

以上就是【ACCA都是英语吗?ACCA怎么克服英语呢?】的全部解答，如果你想要学习更多ACCA的知识，欢迎大家关注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。

(c) Your firm has provided financial advice to the Pholey family for many years and this has sometimes involved your

firm in carrying out transactions on their behalf. The eldest son, Esau, is to take up a position as a senior

government official to a foreign country next month. (4 marks)

Required:

Identify and comment on the ethical and other professional issues raised by each of these matters and state what

action, if any, Dedza should now take.

NOTE: The mark allocation is shown against each of the three situations

正确答案：
(c) Financial advisor
■ Customer due diligence (CDD) and record-keeping measures apply to designated non-financial businesses and
professions (such as Dedza) who prepare for or carry out certain transactions on behalf of their clients.
■ Esau is a ‘politically exposed person’ (‘PEP’) (i.e. an individual who is to be entrusted with prominent public functions
in a foreign country).
■ Dedza’s business relationships with Pholey therefore involve reputational risks similar to those with Esau. In addition
to performing normal due diligence measures Dedza should:
? have risk management systems to have determined that Esau is a PEP;
? obtain senior partner approval for maintaining business relationships with such customers;
? take reasonable measures to establish the source of wealth and source of funds;
? conduct enhanced ongoing monitoring of the business relationship.
■ Dedza can choose to decline to act for Pholey and/or Esau (if asked).
■ If the business relationship is to be continued senior partner approval should be obtained for any transactions carried
out on Pholey’s behalf in future.
Tutorial note: The Pholey family is not described as an audit client therefore no familiarity threat arises in relation to an
audit (the family may not have any involvement in entities requiring an audit).

3 You are the manager responsible for the audit of Seymour Co. The company offers information, proprietary foods and

medical innovations designed to improve the quality of life. (Proprietary foods are marketed under and protected by

registered names.) The draft consolidated financial statements for the year ended 30 September 2006 show revenue

of $74·4 million (2005 – $69·2 million), profit before taxation of $13·2 million (2005 – $15·8 million) and total

assets of $53·3 million (2005 – $40·5 million).

The following issues arising during the final audit have been noted on a schedule of points for your attention:

(a) In 2001, Seymour had been awarded a 20-year patent on a new drug, Tournose, that was also approved for

food use. The drug had been developed at a cost of $4 million which is being amortised over the life of the

patent. The patent cost $11,600. In September 2006 a competitor announced the successful completion of

preliminary trials on an alternative drug with the same beneficial properties as Tournose. The alternative drug is

expected to be readily available in two years time. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Seymour Co for the year ended

30 September 2006.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：

 

■ A change in the estimated useful life should be accounted for as a change in accounting estimate in accordance
with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. For example, if the development
costs have little, if any, useful life after the introduction of the alternative drug (‘worst case’ scenario), the carrying
value ($3 million) should be written off over the current and remaining years, i.e. $1 million p.a. The increase in
amortisation/decrease in carrying value ($800,000) is material to PBT (6%) and total assets (1·5%).
■ Similarly a change in the expected pattern of consumption of the future economic benefits should be accounted for
as a change in accounting estimate (IAS 8). For example, it may be that the useful life is still to 2020 but that
the economic benefits may reduce significantly in two years time.
■ After adjusting the carrying amount to take account of the change in accounting estimate(s) management should
have tested it for impairment and any impairment loss recognised in profit or loss.
(ii) Audit evidence
■ $3 million carrying amount of development costs brought forward agreed to prior year working papers and financial
statements.
■ A copy of the press release announcing the competitor’s alternative drug.
■ Management’s projections of future cashflows from Tournose-related sales as evidence of the useful life of the
development costs and pattern of consumption.
■ Reperformance of management’s impairment test on the development costs: Recalculation of management’s
calculation of the carrying amount after revising estimates of useful life and/or consumption of benefits compared
with management’s calculation of value in use.
■ Sensitivity analysis on management’s key assumptions (e.g. estimates of useful life, discount rate).
■ Written management representation on the key assumptions concerning the future that have a significant risk of
causing material adjustment to the carrying amount of the development costs. (These assumptions should be
disclosed in accordance with IAS 1 Presentation of Financial Statements.)

14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200.

Which of the following could account fully for the difference?

A Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.

B The credit side of Beta’s account in Alpha’s records has been undercast by $500.

C An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.

D Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

正确答案：D

(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.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签