非财会专业能否报考ACCA？

发布时间：2021-07-31

近年来随着ACCA考试的热度逐年上涨，越来越多的人想报考ACCA，许多同学就问了ACCA报考不是财会专业的可以吗?考的时候有什么需要注意的地方吗?如果你也有以上的疑问，那么就一起来看看吧!

(一)因为ACCA的报考条件十分宽松，凡满16周岁的中国公民皆可报考，所以即使是非财会专业的小伙伴也是可以报考的。因为ACCA的原则是为所有人提供学习机会，任何背景的学员都可以参与其中。事实上，每年都有不少非财会背景的学员参加ACCA考试,他们当中很多人成功转入了财会行业。其次ACCA的课程体系也是非常人性化的，从基础到专业技能到高级进修，一环扣一环，循序渐进。这种课程设置尤其是对于没有会计基础的同学来说比较有利，能够帮他们轻松突破，顺利入门。

(二)当然大多数非财会专业考生的基础相对来说比较薄弱，有些甚至是零基础，不仅理解起来慢，学习的效果也大打折扣，ACCA考试的难度和考察的知识量都比其他证书大一点，基础比较弱的就要多费些力气了。所以非财会专业的考生最重要的就是打好基础，把备考时间线拉长，将讲义和教材合理的结合起来完成第一轮复习，这样才能让自己在后期的复习中占据更多的优势，提高通过率。

那同学就要问了自己基础不好，是不是不能报考ACCA?

(一)其实，没有基础也没有关系，因为ACCA的考试学习是循序渐进的，由基础到深入的完成学习。

(二)ACCA的原则是为所有人提供学习机会，任何背景的学员都可以参与其中。ACCA的好处是可以结合自己的时间规划灵活安排，尤其是网课只要有移动设备随时都可以听，自习、课间、水课甚至高铁都能学。

(三)学习ACCA的难度其实没有想象中的那么大，国内考生主要面临的难点是英文，因为ACCA是全英文的课程与考试，对于国内考生来讲，大多是在这方面比较吃力，但是大家也别对英语有太大的恐惧，ACCA改卷的考官对于非英语系国家的考生，语法错误、拼写错误等都不会扣分，只要你的语句把知识点表达出来能切到题目的要害即可，不用太担心。并且在ACCA的学习过程中英语能力也会慢慢提高的。

看到这里，非财会专业的同学是不是对ACCA考试信心倍增呢，再也不用担心不能报考了，今天就分享到这里了，更多ACCA相关资讯敬请关注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。

(ii) job enlargement; (5 marks)

正确答案：
(ii) Job enlargement is often referred to as ‘horizontal job enlargement’ and is aimed at widening the content of jobs by increasing the number of operations in which the job holder is involved and is another method by which employees at Bailey’s might become more involved. It reduces the level of repetition and dullness by providing a horizontal extension to activity, reducing monotony and boredom inherent in the operations at Bailey’s.

2 The risk committee at Southern Continents Company (SCC) met to discuss a report by its risk manager, Stephanie

Field. The report focused on a number of risks that applied to a chemicals factory recently acquired by SCC in another

country, Southland. She explained that the new risks related to the security of the factory in Southland in respect of

burglary, to the supply of one of the key raw materials that experienced fluctuations in world supply and also an

environmental risk. The environmental risk, Stephanie explained, was to do with the possibility of poisonous

emissions from the Southland factory.

The SCC chief executive, Choo Wang, who chaired the risk committee, said that the Southland factory was important

to him for two reasons. First, he said it was strategically important to the company. Second, it was important because

his own bonuses depended upon it. He said that because he had personally negotiated the purchase of the Southland

factory, the remunerations committee had included a performance bonus on his salary based on the success of the

Southland investment. He told Stephanie that a performance-related bonus was payable when and if the factory

achieved a certain level of output that Choo considered to be ambitious. ‘I don’t get any bonus at all until we reach

a high level of output from the factory,’ he said. ‘So I don’t care what the risks are, we will have to manage them.’

Stephanie explained that one of her main concerns arose because the employees at the factory in Southland were not

aware of the importance of risk management to SCC. She said that the former owner of the factory paid less attention

to risk issues and so the staff were not as aware of risk as Stephanie would like them to be. ‘I would like to get risk

awareness embedded in the culture at the Southland factory,’ she said.

Choo Wang said that he knew from Stephanie’s report what the risks were, but that he wanted somebody to explain

to him what strategies SCC could use to manage the risks.

Required:

(a) Describe four strategies that can be used to manage risk and identify, with reasons, an appropriate strategy

for each of the three risks mentioned in the case. (12 marks)

正确答案：
(a) Risks at Southland and management strategies
Risk management strategies
There are four strategies for managing risk and these can be undertaken in sequence. In the first instance, the organisation
should ask whether the risk, once recognised, can be transferred or avoided.
Transference means passing the risk on to another party which, in practice means an insurer or a business partner in another
part of the supply chain (such as a supplier or a customer).
Avoidance means asking whether or not the organisation needs to engage in the activity or area in which the risk is incurred.
If it is decided that the risk cannot be transferred nor avoided, it might be asked whether or not something can be done to
reduce or mitigate the risk. This might mean, for example, reducing the expected return in order to diversify the risk or
re-engineer a process to bring about the reduction.
Risk sharing involves finding a party that is willing to enter into a partnership so that the risks of a venture might be spread
between the two parties. For example an investor might be found to provide partial funding for an overseas investment in
exchange for a share of the returns.
Finally, an organisation might accept or retain the risk, believing there to be no other feasible option. Such retention should
be accepted when the risk characteristics are clearly known (the possible hazard, the probability of the risk materialising and
the return expected as a consequence of bearing the risk).
Risks in the case and strategy
There are three risks to the Southland factory described in the case.
Risk to the security of the factory in Southland. This risk could be transferred. The transference of this risk would be through
insurance where an insurance company will assume the potential liability on payment, by SCC, of an appropriate insurance
premium.
Risk to the supply of one of the key raw materials that experienced fluctuations in world supply. This risk will probably have
to be accepted although it may be possible, with redesigning processes, to reduce the risk.
If the raw material is strategically important (i.e. its use cannot be substituted or reduced), risk acceptance will be the only
possible strategy. If products or process can be redesigned to substitute or replace its use in the factory, the supply risk can
be reduced.
The environmental risk that concerned a possibility of a poisonous emission can be reduced by appropriate environmental
controls in the factory. This may require some process changes such as inventory storage or amendments to internal systems
to ensure that the sources of emissions can be carefully monitored.
Tutorial note: the strategies for the individual risks identified in the case are not the only appropriate responses and other
strategies are equally valid providing they are supported with adequate explanation.

(b) (i) Advise Benny of the income tax implications of the grant and exercise of the share options in Summer

Glow plc on the assumption that the share price on 1 September 2007 and on the day he exercises the

options is ￡3·35 per share. Explain why the share option scheme is not free from risk by reference to

the rules of the scheme and the circumstances surrounding the company. (4 marks)

正确答案：
(b) (i) The share options
There are no income tax implications on the grant of the share options.
In the tax year in which Benny exercises the options and acquires the shares, the excess of the market value of the
shares over the price paid, i.e. ￡11,500 ((￡3·35 – ￡2·20) x 10,000) will be subject to income tax.
Benny’s financial exposure is caused by the rule within the share option scheme obliging him to hold the shares for a
year before he can sell them. If the company’s expansion into Eastern Europe fails, such that its share price
subsequently falls to less than ￡2·20 before Benny has the chance to sell the shares, Benny’s financial position may be
summarised as follows:
– Benny will have paid ￡22,000 (￡2·20 x 10,000) for shares which are now worth less than that.
– He will also have paid income tax of ￡4,600 (￡11,500 x 40%).

1 The scientists in the research laboratories of Swan Hill Company (SHC, a public listed company) recently made a very

important discovery about the process that manufactured its major product. The scientific director, Dr Sonja Rainbow,

informed the board that the breakthrough was called the ‘sink method’. She explained that the sink method would

enable SHC to produce its major product at a lower unit cost and in much higher volumes than the current process.

It would also produce lower unit environmental emissions and would substantially improve product quality compared

to its current process and indeed compared to all of the other competitors in the industry.

SHC currently has 30% of the global market with its nearest competitor having 25% and the other twelve producers

sharing the remainder. The company, based in the town of Swan Hill, has a paternalistic management approach and

has always valued its relationship with the local community. Its website says that SHC has always sought to maximise

the benefit to the workforce and community in all of its business decisions and feels a great sense of loyalty to the

Swan Hill locality which is where it started in 1900 and has been based ever since.

As the board considered the implications of the discovery of the sink method, chief executive Nelson Cobar asked

whether Sonja Rainbow was certain that SHC was the only company in the industry that had made the discovery and

she said that she was. She also said that she was certain that the competitors were ‘some years’ behind SHC in their

research.

It quickly became clear that the discovery of the sink method was so important and far reaching that it had the

potential to give SHC an unassailable competitive advantage in its industry. Chief executive Nelson Cobar told board

colleagues that they should clearly understand that the discovery had the potential to put all of SHC’s competitors out

of business and make SHC the single global supplier. He said that as the board considered the options, members

should bear in mind the seriousness of the implications upon the rest of the industry.

Mr Cobar said there were two strategic options. Option one was to press ahead with the huge investment of new plant

necessary to introduce the sink method into the factory whilst, as far as possible, keeping the nature of the sink

technology secret from competitors (the ‘secrecy option’). A patent disclosing the nature of the technology would not

be filed so as to keep the technology secret within SHC. Option two was to file a patent and then offer the use of the

discovery to competitors under a licensing arrangement where SHC would receive substantial royalties for the twentyyear

legal lifetime of the patent (the ‘licensing option’). This would also involve new investment but at a slower pace

in line with competitors. The licence contract would, Mr Cobar explained, include an ‘improvement sharing’

requirement where licensees would be required to inform. SHC of any improvements discovered that made the sink

method more efficient or effective.

The sales director, Edwin Kiama, argued strongly in favour of the secrecy option. He said that the board owed it to

SHC’s shareholders to take the option that would maximise shareholder value. He argued that business strategy was

all about gaining competitive advantage and this was a chance to do exactly that. Accordingly, he argued, the sink

method should not be licensed to competitors and should be pursued as fast as possible. The operations director said

that to gain the full benefits of the sink method with either option would require a complete refitting of the factory and

the largest capital investment that SHC had ever undertaken.

The financial director, Sean Nyngan, advised the board that pressing ahead with investment under the secrecy option

was not without risks. First, he said, he would have to finance the investment, probably initially through debt, and

second, there were risks associated with any large investment. He also informed the board that the licensing option

would, over many years, involve the inflow of ‘massive’ funds in royalty payments from competitors using the SHC’s

patented sink method. By pursuing the licensing option, Sean Nyngan said that they could retain their market

leadership in the short term without incurring risk, whilst increasing their industry dominance in the future through

careful investment of the royalty payments.

The non-executive chairman, Alison Manilla, said that she was looking at the issue from an ethical perspective. She

asked whether SHC had the right, even if it had the ability, to put competitors out of business.

Required:

(a) Assess the secrecy option using Tucker’s model for decision-making. (10 marks)

正确答案：
(a) Tucker’s framework
Is the decision:
Profitable? For SHC, the answer to this question is yes. Profits would potentially be substantially increased by the loss of all
of its competitors and the emergence of SHC, in the short to medium term at least, as a near monopolist.
Legal? The secrecy option poses no legal problems as it is a part of normal competitive behaviour in industries. In some
jurisdictions, legislation forbids monopolies existing in some industries but there is no indication from the case that this
restriction applies to Swan Hill Company.
Fair? The fairness of the secrecy option is a moral judgment. It is probably fair when judged from the perspective of SHC’s
shareholders but the question is the extent to which it is fair to the employees and shareholders of SHC’s competitors.
Right? Again, a question of ethical perspective. Is it right to pursue the subjugation of competitors and the domination of an
industry regardless of the consequences to competitors? The secrecy option may be of the most benefit to the local community
of Swan Hill that the company has traditionally valued.
Sustainable or environmentally sound? The case says that the sink method emits at a lower rate per unit of output than the
existing process but this has little to do with the secrecy option as the rates of emissions would apply if SHC licensed the
process. This is also an argument for the licensing option, however, as environmental emissions would be lower if other
competitors switched to the sink method as well. There may be environmental implications in decommissioning the old plant
to make way for the new sink method investment.

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