ACCA考生在备考过程中会遇到什么问题呢？

发布时间：2020-05-05

ACCAer在备考过程中可能会遇到一些问题，而且准备不够很可能会踩很多坑，那快跟着51题库考试学习网给大家带来的这篇文章看看大家是否会遇到如下情况呢？

1.花长时间考证，费用还不低，大家就会想是否值得？

在整个财会类证书考试费用中，ACCA报考费用属于中上水平，全部科目考下来，也不是一个小数目。考ACCA这笔投资，需要考虑。除了金钱之外，还需要考虑时间的投资。

ACCA考试课程众多，每年只有四个考季，想要全部通过ACCA考试，通常需要2-3年时间，

2.考试难度

综合各种帖子，各种前辈解答之后，注册了自己的ACCA官方账户，交上了自己的会员费和第一科注册费。开始作为一个ACCA考生而努力奋斗。但这门考试，好像复杂程度略微超出了自己的预想。对于刚刚接触这门考试的小白们来说，常常看到书就是一脸问号。

3.怎么复习？

ACCA考生们，虽然在学生时代或多或少都有自学的经历，但如今面临的是一个完全陌生的学科，很多学生会变得束手无策。

这时候，历年考试高分学霸们的经验就派上用场了的，有人适合边看书边刷题，有人适合直接背标准答案，复习方法因人而异，大家要找到适合自己的才行。

4.英语

为了通过ACCA考试，不少朋友拿出来高考前复习气势，从最基础的词汇表开始背，最后也取得了不错的成绩。

其实许多考生们也反映，考ACCA之前四六级都没过，而考完ACCA后，四六级都看起来好简单，所以担心自己英语水平的考生，不妨试试先考ACCA。

5.自己不够自律

每个人都有梦想，但并不是每个人都能坚持下去。一个考季过4科、一年过8科的不在少数，所有这些考证狂人们的经验中，有一点是相似的，那就是对自己整个学习时间的规划和管理。

6.遇到挂科情况

ACCA很难一次顺利通过中途不打磕。而对于考生们来说，每次从官方账户上查到Fail的成绩，都是一场心理防线的摧毁。挂科还意味着整个考试时间规划的改变，原本以为可以准时进入下一科的复习，挂科之后只能往后推。不少考生就是在关键科目挂科之后就从此弃考了的。行百里者半九十，最后放弃的人，大多数都因为跨不过挫折那道坎。

7.孤独

考证中，最大的困难，恐怕要算孤独了。一个个ACCA考生，就像一个个孤独的骑士。但骑士之所以伟大，只因为内心有信仰，从来不会退缩。

考证路上要克服的困难很多，远不止6种。但就像所有伟大的事业一样，正因为困难，更显得这段旅程的珍贵。

以上就是由51题库考试学习网为您带来的有关AACA的相关信息了，想要获取更多信息的同学，请持续关注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) The marketing director of CTC has suggested the introduction of a new toy ‘Nellie the Elephant’ for which the

following estimated information is available:

1. Sales volumes and selling prices per unit

Year ending, 31 May 2009 2010 2011

Sales units (000) 80 180 100

Selling price per unit ($) 50 50 50

2. Nellie will generate a contribution to sales ratio of 50% throughout the three year period.

3. Product specific fixed overheads during the year ending 31 May 2009 are estimated to be $1·6 million. It

is anticipated that these fixed overheads would decrease by 10% per annum during each of the years ending

31 May 2010 and 31 May 2011.

4. Capital investment amounting to $3·9 million would be required in June 2008. The investment would have

no residual value at 31 May 2011.

5. Additional working capital of $500,000 would be required in June 2008. A further $200,000 would be

required on 31 May 2009. These amounts would be recovered in full at the end of the three year period.

6. The cost of capital is expected to be 12% per annum.

Assume all cash flows (other than where stated) arise at the end of the year.

Required:

(i) Determine whether the new product is viable purely on financial grounds. (4 marks)

正确答案：

 

(d) Family owned and managed businesses often find delegation and succession difficult processes to get right.

What models would you recommend that Tony use in looking to change his leadership and management style

to create a culture in the Shirtmaster Group better able to deal with the challenges it faces? (10 marks)

正确答案：
(d) Much has been written on the links between leadership and culture and in particular the influence of the founder on the
culture of the organisation. Schein actually argues that leadership and culture are two sides of the same coin. Tony’s father
had a particular vision of the type of company he wanted and importance of product innovation to the success of the business.
Tony is clearly influenced by that cultural legacy and has maintained a dominant role in the business though there is little
evidence of continuing innovation. Using the McKinsey 7-S model the founder or leader is the main influence on the
development of the shared values in the firm that shapes the culture. However, it is clear from the scenario that Tony through
his ‘hands-on’ style. of leadership is affecting the other elements in the model – strategy, structure and systems – the ‘hard’
factors and the senior staff and their skills – the ‘soft’ factors – in making strategic decisions.
Delegation has been highlighted as one of the problems Tony has to face and it is a familiar one in family firms. Certainly
there could be need for him to give his senior management team the responsibility for the functional areas they nominally
control. Tony’s style. is very much a ‘hands-on’ style. but this may be inappropriate for handling the problems that the company
faces. Equally, he seems too responsible for the strategic decisions the company is taking and not effectively involving his
team in the strategy process. Style. is seen as a key factor in influencing the culture of an organisation and getting the right
balance between being seen as a paternalistic owner-manager and a chairman and chief executive looking to develop his
senior management team is difficult. Leadership is increasingly being seen as encouraging and enabling others to handle
change and challenge and questioning the assumptions that have influenced Shirtmaster’s strategic thinking and development
to date. The positive side of Tony’s style. of leadership is that he is both known and well regarded by the staff on the factory
floor. Unfortunately, if the decision is taken to source shirts from abroad this may mean that the manufacturing capability
disappears.

6D–ENGAA
Paper 3.5
Tony should be aware that changing the culture of an organisation is not an easy task and that as well as his leadership style
influencing, his leadership can also be constrained by the existing culture that exists in the Shirtmaster Group. Other models
that could be useful include Johnson, Scholes and Whittington’s cultural web and Lewin’s three-stage model of change and
forcefield analysis. Finally, Peters and Waterman in their classic study ‘In search of excellence’ provides insights into the closerelationship between leadership and creating a winning culture.

6 Assume today’s date is 16 April 2005.

Henry, aged 48, is the managing director of Happy Home Ltd, an unquoted UK company specialising in interior

design. He is wealthy in his own right and is married to Helen, who is 45 years old. They have two children – Stephen,

who is 19, and Sally who is 17.

As part of his salary, Henry was given 3,000 shares in Happy Home Ltd with an option to acquire a further 10,000

shares. The options were granted on 15 July 2003, shortly after the company started trading, and were not part of

an approved share option scheme. The free shares were given to Henry on the same day.

The exercise price of the share options was set at the then market value of ￡1·00 per share. The options are not

capable of being exercised after 10 years from the date of grant. The company has been successful, and the current

value of the shares is now ￡14·00 per share. Another shareholder has offered to buy the shares at their market value,

so Henry exercised his share options on 14 April 2005 and will sell the shares next week, on 20 April 2005.

With the company growing in size, Henry wishes to recruit high quality staff, but the company lacks the funds to pay

them in cash. Henry believes that giving new employees the chance to buy shares in the company would help recruit

staff, as they could share in the growth in value of Happy Home Ltd. Henry has heard that there is a particular share

scheme that is suitable for small, fast growing companies. He would like to obtain further information on how such

a scheme would work.

Henry has accumulated substantial assets over the years. The family house is owned jointly with Helen, and is worth

￡650,000. Henry has a ￡250,000 mortgage on the house. In addition, Henry has liquid assets worth ￡340,000

and Helen has shares in quoted companies currently worth ￡125,000. Henry has no forms of insurance, and believes

he should make sure that his wealth and family are protected. He is keen to find out what options he should be

considering.

Required:

(a) (i) State how the gift of the 3,000 shares in Happy Home Ltd was taxed. (1 mark)

正确答案：
(a) (i) Gift of shares
Shares, which are given free or sold at less than market value, are charged to income tax on the difference between the
market value and the amount paid (if any) for the shares. Henry was given 3,000 shares with a market value of ￡1 at
the time of gift, so he was assessed to income tax on ￡3,000, in the tax year 2003/04.

(ii) Write a letter to Donald advising him on the most tax efficient manner in which he can relieve the loss

incurred in the year to 31 March 2007. Your letter should briefly outline the types of loss relief available

and explain their relative merits in Donald’s situation. Assume that Donald will have no source of income

other than the business in the year of assessment 2006/07 and that any income he earned on a parttime

basis while at university was always less than his annual personal allowance. (9 marks)

Assume that the corporation tax rates and allowances for the financial year 2004 and the income tax rates

and allowances for 2004/05 apply throughout this question.

Relevant retail price index figures are:

January 1998 159·5

April 1998 162·6

正确答案：

(ii) [Donald’s address] [Firm’s address]
Dear Donald [Date]
I understand that you have incurred a tax loss in your first year of trading. The following options are available in respect
of this loss.
1. The first option is to use the trading loss against other forms of income in the same year. If such a claim is made,
losses are offset against income before personal allowances.
Any excess loss can still be offset against capital gains of the year. However, any offset against capital gains is
before both taper relief and annual exemptions.

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