收藏!ACCA课程该怎么选?

发布时间：2021-06-26

备考acca的小伙伴们多多少少都了解过acca的课程，课程学习的种类非常多，可以说零零总总，眼花缭乱，其实仔细观察，课程内容大都差不多。那么如何选择适合自己的课程呢?下面就给大家分享一下。

一、应该如何选择课程?

一般来说课程分为网课，直播课，面授课三种。

1、网课。如果自身就是相关专业的，同时基础比较好的话，可以选择网课的形式，一方面价格相对来说会低一些，而且上课地点灵活，网络通畅的情况下，随时随地都可以进行学习，另一方面，由于自身有一定的基础，可以跟随网课系统学习，把握考点难点。但是网课也有一定的弊端，因为是网上学习没有人监督，自觉性不强的同学在学习过程中就很容易分心。

2、直播课。直播课兼具网课的优点，在授课过程中如果存在疑虑，可以直接与老师进行互动，一般来说直播课时间是比较固定的，灵活性会低一些，直播过程中学员的人数较多，授课老师可能无法兼顾每一位同学的问题。

3、面授课。面授课的优势在于一般情况下学员人数不会太多，老师通常可以照顾到每一位学员的感受，根据学员的课堂反应及时调整授课计划，在一定程度上能够对学员的听课情况进行监督，互动性更强，是上课效果比较好的一个选择。缺点是时间比较固定，价格可能会略高一些。

二、如何选择acca培训机构?

1、机构规模。机构规模是应对风险、防范风险的重要指标。可以通过了解备选培训机构的规模是否有扩张、在同一个城市有没有开设新的培训点，以及各培训网点的场地、人员情况。

2、教学和研发水平。对于培训机构来说，教学和研发水平是最主要的竞争力，在进行选择、考量的同时，教学水平是首要关注的地方，可以了解不同机构之间课程内容和授课形式的区别，选择最适合自己的课程。

3、服务质量。不仅仅要关注教学，服务也是至关重要的衡量指标。有没有承诺不到位的，有没有随便更改时间却不通知学员的，信息有没有记事本和学员沟通，封锁学员和外界接触渠道的等等，这些都是需要进行考量的。同时签订合同的时候也要特别注意细节，以免落入陷阱。

以上就是关于如何选择acca课程的全部内容啦!希望对大家有所帮助，想了解更多acca备考咨询，可以关注51题库考试学习网，51题库考试学习网将竭诚为您服务。

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。

4 (a) A company may choose to finance its activities mainly by equity capital, with low borrowings (low gearing) or by

relying on high borrowings with relatively low equity capital (high gearing).

Required:

Explain why a highly geared company is generally more risky from an investor’s point of view than a company

with low gearing. (3 marks)

正确答案：
(a) A highly-geared company has an obligation to pay interest on its loans regardless of its profit level. It will show high profits if
its overall rate of return on capital is greater than the rate of interest being paid on its borrowings, but a low profit or a loss if
there is a down-turn in its profit such that the rate of interest to be paid exceeds the return on its assets.

4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrases

for use when issuing modified reports’.

Required:

Explain and distinguish between each of the following terms:

(i) ‘qualified opinion’;

(ii) ‘disclaimer of opinion’;

(iii) ‘emphasis of matter paragraph’. (6 marks)

正确答案：
4 PETRIE CO
(a) Independent auditor’s report terms
(i) Qualified opinion – A qualified opinion is expressed when the auditor concludes that an unqualified opinion cannot be
expressed but that the effect of any disagreement with management, or limitation on scope is not so material and
pervasive as to require an adverse opinion or a disclaimer of opinion.
(ii) Disclaimer of opinion – A disclaimer of opinion is expressed when the possible effect of a limitation on scope is so
material and pervasive that the auditor has not been able to obtain sufficient appropriate audit evidence and accordingly
is unable to express an opinion on the financial statements.
(iii) Emphasis of matter paragraph – An auditor’s report may be modified by adding an emphasis of matter paragraph to
highlight a matter affecting the financial statements that is included in a note to the financial statements that more
extensively discusses the matter. Such an emphasis of matter paragraph does not affect the auditor’s opinion. An
emphasis of matter paragraph may also be used to report matters other than those affecting the financial statements
(e.g. if there is a misstatement of fact in other information included in documents containing audited financial
statements).
(iii) is clearly distinguishable from (i) and (ii) because (i) and (ii) affect the opinion paragraph, whereas (iii) does not.
(i) and (ii) are distinguishable by the degree of their impact on the financial statements. In (i) the effects of any disagreement
or limitation on scope can be identified with an ‘except for …’ opinion. In (ii) the matter is pervasive, that is, affecting the
financial statements as a whole.
(ii) can only arise in respect of a limitation in scope (i.e. insufficient evidence) that has a pervasive effect. (i) is not pervasive
and may also arise from disagreement (i.e. where there is sufficient evidence).

(iii) Lateral or horizontal. (3 marks)

正确答案：
(iii) Lateral or horizontal. Traditional communication assumes a hierarchical structure with only vertical communication,however horizontal communication has become important and necessary in less formal organisations. It takes the form. of coordination with departmental managers or supervisors meeting regularly, problem solving with department members meeting to resolve an issue or information sharing and it also describes interdepartmental sharing of ideas or conflict resolution where there is a need to resolve interdepartmental friction.

19 Which of the following statements about intangible assets in company financial statements are correct according

to international accounting standards?

1 Internally generated goodwill should not be capitalised.

2 Purchased goodwill should normally be amortised through the income statement.

3 Development expenditure must be capitalised if certain conditions are met.

A 1 and 3 only

B 1 and 2 only

C 2 and 3 only

D All three statements are correct

正确答案：A

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