为你分享~ACCA的真实现状，对ACCAer的三连问

发布时间：2020-05-02

没有报名ACCA的小伙伴总是带着各种问题，各种疑虑，想知道ACCA的真实现状是什么。那么今天51题库考试学习网就为大家分享以下内容，一起看看吧。

问题一：学习ACCA就一定进会计师事务所工作吗？

ACCA对于大多数人来说无疑是一场持久战，其实它课程的难度不像外界流传的那么大。它涉猎的范围很广，学ACCA我们不会感觉自己只是个会计，将来我们很有可能成为一名出色的审计、拔尖的财务。

这都是与你自身的能力，付出的努力，遇到的机遇成正比的，ACCA不是企业在对人才进行筛选的时候主要考核的硬性指标，并不是看谁拥有的证书多来作为第一审查标准的，而是更注重应聘者的个人能力。

ACCA考试不仅考试费贵，复习也占据了我们很大一部分时间。但是证书的本身并不能给我们的人生带来太大的改变。

考证的真正意义是在于如何将证书的价值用于我们的人生当中。

可能是我们求职名企的一块敲门砖，可能是我们在职场平步青云的一块垫脚石，可能是我们磨练意志的一种方式。

没有目标地出发通常都很容易半途折返，这也是为什么那么多人在学习ACCA的过程中选择了放弃的原因。     

问题二：ACCA十几门科目，学的完吗？

考ACCA证书的初衷有千万种，但是每一种都充满着积极向上的愿景。例如很多人开始考证的原因都是，大学那么闲，不做点额外的事感觉浪费了大把的时间。

直到学校的考试、社团的活动、课业的pre、意外事故同时砸向你的时候，你自己自主选择的考证也一起向你袭来，你恨不得想掐死自己。

但ACCA的课程设计如果一直坚持学习的话，是可以在两年之内考完的。

不同的人有不同的做事风格，有的人在重压下能激发出前所未有的能量，这样的人能不畏deadline。也有的人无法直面deadline，觉得在如此紧迫的时间下做不好事情，或者越紧迫越容易弃疗。

学习ACCA不仅是掌握一门技能，更加多的是锻炼我们的意志。

问题三：许多人对待ACCA是考着考着就放弃了，为什么还有那么的多人前赴后继地报考呢？

从课程体系上面来分析，在成为ACCA准会员的时候，每一位ACCAer都已经掌握了完整的企业管理能力以及商业思维。而这样的能力和思维将有助于我们在职场上平步青云，运筹帷幄。

最突出的例子莫过于阿里巴巴集团首席财务官武卫女士。

武卫女士是中国首位获得“ACCA卓越成就奖”的女性领袖。

她在阿里巴巴发展成为国际互联网和移动商务领导者的进程中做出了巨大的贡献，以敏锐的商业洞察力和丰富的首次公开募股经验为业界熟知。

作为集团首席财务官以及ACCA资深会员，她清楚地认识到，一个强有力的财务团队可以帮助阿里巴巴作为全球商业巨擘实现可持续发展。

她强烈支持在企业内部员工培训和发展中引入ACCA学习内容，增强团队的财务能力，达到国际标准。

好的，以上就是今天51题库考试学习网为大家分享的全部内容，想了解更多内容，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。

(b) (i) Advise the directors of GWCC on specific actions which may be considered in order to improve the

estimated return on their investment of ￡1,900,000. (8 marks)

正确答案：
(b) (i) The directors of GWCC might consider any of the following specific actions in order to improve the return on the
investment:
– Attempt to raise the selling price of the Mighty Ben cake to Superstores plc. Much will depend on the nature of the
relationship in terms of mutuality of trust and co-operation between the parties. If Superstores plc are insistent on
a launch price of ￡20·25 and a mark-up of 35% on its purchase price from GWCC then this is likely to be
unsuccessful.
– Attempt to reduce the material losses in the first 600 batches of production via improved process control.
– Attempt to negotiate a retrospective rebate based on volumes of packaging purchased.
– Improve the rate of learning of the hand-skilled cake decorators via a more intensive training programme and/or
altering the flow of production.
– Undertake a thorough review of all variable overheads which have been absorbed on the basis of direct labour
hours. It might well be the case that labour is not the only ‘cost driver’ in which case variable overheads might be
overstated.
– Undertake a thorough review of all fixed overheads to ensure that they are specific to the production of the Mighty
Ben cake.
– Adopt a ‘value engineering’ approach in order to identify ‘non value added’ features/aspects of the product or
processes used to produce it. This would have to be done in conjunction with Superstores plc, but might end in a
‘win-win’ scenario.
– Ensure that all overhead expenditure will be incurred in the most ‘economic’ manner.

(ii) The UK value added tax (VAT) implications for Razor Ltd of selling tools to and purchasing tools from

Cutlass Inc; (2 marks)

正确答案：
(ii) Value added tax (VAT)
Goods exported are zero-rated. Razor Ltd must retain appropriate documentary evidence that the export has taken place.
Razor Ltd must account for VAT on the value of the goods purchased from Cutlass Inc at the time the goods are brought
into the UK. The VAT payable should be included as deductible input tax on the company’s VAT return.

2 Your firm was appointed as auditor to Indigo Co, an iron and steel corporation, in September 2005. You are the

manager in charge of the audit of the financial statements of Indigo, for the year ending 31 December 2005.

Indigo owns office buildings, a workshop and a substantial stockyard on land that was leased in 1995 for 25 years.

Day-to-day operations are managed by the chief accountant, purchasing manager and workshop supervisor who

report to the managing director.

All iron, steel and other metals are purchased for cash at ‘scrap’ prices determined by the purchasing manager. Scrap

metal is mostly high volume. A weighbridge at the entrance to the stockyard weighs trucks and vans before and after

the scrap metals that they carry are unloaded into the stockyard.

Two furnaces in the workshop melt down the salvageable scrap metal into blocks the size of small bricks that are then

stored in the workshop. These are sold on both credit and cash terms. The furnaces are now 10 years old and have

an estimated useful life of a further 15 years. However, the furnace linings are replaced every four years. An annual

provision is made for 25% of the estimated cost of the next relining. A by-product of the operation of the furnaces is

the production of ‘clinker’. Most of this is sold, for cash, for road surfacing but some is illegally dumped.

Indigo’s operations are subsidised by the local authority as their existence encourages recycling and means that there

is less dumping of metal items. Indigo receives a subsidy calculated at 15% of the market value of metals purchased,

as declared in a quarterly return. The return for the quarter to 31 December 2005 is due to be submitted on

21 January 2006.

Indigo maintains manual inventory records by metal and estimated quality. Indigo counted inventory at 30 November

2005 with the intention of ‘rolling-forward’ the purchasing manager’s valuation as at that date to the year-end

quantities per the manual records. However, you were not aware of this until you visited Indigo yesterday to plan

your year-end procedures.

During yesterday’s tour of Indigo’s premises you saw that:

(i) sheets of aluminium were strewn across fields adjacent to the stockyard after a storm blew them away;

(ii) much of the vast quantity of iron piled up in the stockyard is rusty;

(iii) piles of copper and brass, that can be distinguished with a simple acid test, have been mixed up.

The count sheets show that metal quantities have increased, on average, by a third since last year; the quantity of

aluminium, however, is shown to be three times more. There is no suitably qualified metallurgical expert to value

inventory in the region in which Indigo operates.

The chief accountant disappeared on 1 December, taking the cash book and cash from three days’ sales with him.

The cash book was last posted to the general ledger as at 31 October 2005. The managing director has made an

allegation of fraud against the chief accountant to the police.

The auditor’s report on the financial statements for the year ended 31 December 2004 was unmodified.

Required:

(a) Describe the principal audit procedures to be carried out on the opening balances of the financial statements

of Indigo Co for the year ending 31 December 2005. (6 marks)

正确答案：
2 INDIGO CO
(a) Opening balances – principal audit procedures
Tutorial note: ‘Opening balances’ means those account balances which exist at the beginning of the period. The question
clearly states that the prior year auditor’s report was unmodified therefore any digression into the prior period opinion being
other than unmodified or the prior period not having been audited will not earn marks.
■ Review of the application of appropriate accounting policies in the financial statements for the year ended 31 December
2004 to ensure consistent with those applied in 2005.
■ Where permitted (e.g. if there is a reciprocal arrangement with the predecessor auditor to share audit working papers
on a change of appointment), a review of the prior period audit working papers.
Tutorial note: There is no legal, ethical or other professional duty that requires a predecessor auditor to make available
its working papers.
■ Current period audit procedures that provide evidence concerning the existence, measurement and completeness of
rights and obligations. For example:
? after-date receipts (in January 2005 and later) confirming the recoverable amount of trade receivables at
31 December 2004;
? similarly, after-date payments confirming the completeness of trade and other payables (for services);
? after-date sales of inventory held at 31 December 2004;
? review of January 2005 bank reconciliation (confirming clearance of reconciling items at 31 December 2004).
■ Analytical procedures on ratios calculated month-on-month from 31 December 2004 to date and further investigation
of any distortions identified at the beginning of the current reporting period. For example:
? inventory turnover (by category of metal);
? average collection payment;
? average payment period;
? gross profit percentage (by metal).
■ Examination of historic accounting records for non-current assets and liabilities (if necessary). For example:
? agreeing balances on asset registers to the client’s trial balance as at 31 December 2004;
? agreeing statements of balances on loan accounts to the financial statements as at 31 December 2004.
■ If the above procedures do not provide sufficient evidence, additional substantive procedures should be performed. For
example, if additional evidence is required concerning inventory at 31 December 2004, cut-off tests may be
reperformed.

(iv) how these problems might be overcome. (4 marks)

正确答案：
(iv) Problems with delegation can be overcome by careful selection and training, an open communication system, the establishment of an appropriate control system and a system that rewards effective delegation.

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