哪些大学有acca免试资格

发布时间：2021-09-27

准备去英国学习会计金融类专业的同学，都想考ACCA。在此，51题库考试学习网就给大家介绍一下，在英国，学完相关本、硕课程后，部分可免考ACCA基础部分的英国大学。赶紧过来参考一下吧!

1.格拉斯哥大学

始建于1451年，是全球最为古老的十所大学之一，英国老牌名校，全球百强大学，在QS世界大学排名中，2015年位居全英第9名，全球第55名，格拉斯哥大学是英国第一所获得超五星级评价的大学。

格拉斯哥大学亚当斯密商学院是世界著名的商学院，目前已成为享誉国际的英国商学院之一，获得三项商学院认证资格，跻身世界1%商学院行列

专业：MAcc International Accounting and Financial Management

Bachelor of Accounting and Finance/Accountancy with Finance

免考科目：均为9门(F1-F9)

2.巴斯大学

成立于1966年，位于“世界历史名城”、英国唯一的世界遗产城市——巴斯之外的美丽乡村，距离伦敦只有90分钟的路程。这是一所以科研为向导的英国名校，科研实力被评定为世界领先。

在2015完全大学指南英国大学排名上位居第8位，28个学科中有24个位列英国前十，其中，建筑学，会计与金融，社会工作专业，位列全英第1。毕业生就业前景和起薪收入也多年位居全英大学前十。

专业：BSc(Hons)Accounting and Finance

免考科目：6门(F1-F4、F7、F9)

专业：MScAccounting and Finance

免考科目：5门(F1-F4、F7)

3.华威大学

创立于1965年，位于英国英格兰中部华威郡和考文垂市的交界处。以其高水准的学术研究和教学质量而闻名，其在工、商、政、学各界均拥有良好口碑，克林顿访英时特地到访参观华威。

世界闻名的华威商学院(Warwick Business School，缩写WBS)被誉为英国最的商学院之一，半个世纪里，华威商学院的卓越表现使其在主要排行榜中稳居英国前5名，欧洲前10名，世界前30名，并处于持续上升的势头。此外，其传媒、戏剧、经济学等专业名列前茅。传媒和戏剧专业更是多次荣膺英国专业排名第一。

华威大学在短短半个世纪内已在欧洲乃至全球建立起卓越的学术名望，是英国国内大学排名中，除牛津、剑桥之外唯一一所未跌出过排名前十的英国大学。

专业：BSc Accounting and Finance

免考科目：8门(F1-F4、F4-F6、F7F9)

4.纽卡斯尔大学

是一所位于英国英格兰东北部泰恩河畔纽卡斯尔的一流研究型大学。创建于1834年，是英国历史最悠久的大学之一，其历史悠久，以拥有欧洲最的医学院著称。此外，该校在工程，科学及人文等方面皆相当著名，同时，该校也是英国拥有最多的欧盟研究文件的学校之一。

大学下设8个学院：农业与生物科学学院、艺术学院、教育学院、工程学院、法学院、环境与社会学院、医学院和理学院。共开设了200多种本科学位课程和130种授课研究生课程，所有的院系都开设有硕士或博士研究课程。截止2015年有20,000名全日制学生就读于该校，其中3000多名学生来自英国以外的100多个国家，校园里有浓厚的国际学术交流气氛。

专业：MA International Financial Analysis

免考科目：4门(F1-F4)

5.卡迪夫大学

于1883年成立，位于威尔士首府加的夫，是威尔士地区唯一一所罗素集团(The Russell Group)的成员，该集团亦被称为英国的常春藤联盟，并且拥有两名诺贝尔奖获得者。

卡迪夫大学商学院(Cardiff Business School)经国际高等商学院协会(AACSB)认证的英国排名第6，世界百强精英商学院;其金融类专业在世界范围内享有盛名，每年为金融机构输送大量人才。

高质量的研究成果使其在全英优秀的城市大学中名列前茅，卡迪夫大学的城市与地区研究，机械制造，工程学，药剂学等12门学科均达到最高的5级标准。

专业：BSc Accounting/Accounting and Finance

免考科目：8门(F1-F4、F5-F6、F8-F9)

6.斯特林大学

于1967年获英国女王的授权而成立，坐落于曾经的苏格兰王国的皇城，是最富创新精神、最美丽和最优秀的英国国立大学之一，也是苏格兰地区最的大学之一。

斯特林大学拥有全英国最的教育学院和体育学院;全苏格兰第一的新闻传媒学院;全英国最大的市场营销学系，是全英市场营销学研究的中心之一;全英国第一个设立投资分析专业，斯特林的投资分析专业享誉国际，拥有注册金融分析师协会(CFA INSTITUTE)的官方认证且课程极具实效性，授课老师均为苏格兰著名的投资分析专家，银行家或者资深金融从业者;全欧洲第一个开设公共关系专业;

斯特林大学的教育、金融、传媒、体育、酒店、旅游管理，癌症护理，水产，管理科学，零售研究和社会营销等大批专业都位居全英或领先水平。

专业：Bachelor of Accountancy

免考科目：7门(F1-F4、F5、F7、F9)

MSc International Accounting and Finance

免考科目：6门(F1-F4、F7、F9)

7.邓迪大学

其前身为创建于1881年的圣安德鲁斯大学邓迪学院。邓迪大学从生命科学领域到设计领域在国际上都久享盛誉。

该大学的生命科学、法律、设计专业享有世界级美誉。具有突出研究实力的专业包括生物化学、土木工程、数学、法律、计算机、艺术设计、会计金融专业。

专业：MSC Professional Accountancy

免考科目：9门(F1-F9)

8.牛津布鲁克斯大学

牛津布鲁克斯大学(Oxford Brookes University)位于世界学术名城——牛津。这里学风浓郁、精英荟萃，历来为求学圣地。布鲁克斯大学历史悠久，始建于1865年，以其授课和课程设置的不断创新和高质量而享有国际声誉;在教学和科研上，以结合实际应用解决现实世界的课题而著称。目前已发展成为英国具有特色的一所综合性大学。

以上内容就是51题库考试学习网给大家分享的全部内容，希望对各位同学有所帮助。后期51题库考试学习网还会持续发布acca考试的相关资讯，请大家多多关注。


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) Assuming that the cost of equity and cost of debt do not alter, estimate the effect of the share repurchase on the company’s cost of capital and value. (5 marks)

正确答案：

(b) Estimated new cost of capital:
If equity is repurchased such that the gearing becomes 50% equity, 50% debt, the new estimated weighted average cost of capital is:

(c) Discuss the difficulties that may be experienced by a small company which is seeking to obtain additional

funding to finance an expansion of business operations. (8 marks)

正确答案：
(c) Small businesses face a number of well-documented problems when seeking to raise additional finance. These problems have
been extensively discussed and governments regularly make initiatives seeking to address these problems.
Risk and security
Investors are less willing to offer finance to small companies as they are seen as inherently more risky than large companies.
Small companies obtaining debt finance usually use overdrafts or loans from banks, which require security to reduce the level
of risk associated with the debt finance. Since small companies are likely to possess little by way of assets to offer as security,
banks usually require a personal guarantee instead, and this limits the amount of finance available.
Marketability of ordinary shares
The equity issued by small companies is difficult to buy and sell, and sales are usually on a matched bargain basis, which
means that a shareholder wishing to sell has to wait until an investor wishes to buy. There is no financial intermediary willing
to buy the shares and hold them until a buyer comes along, so selling shares in a small company can potentially take a long
time. This lack of marketability reduces the price that a buyer is willing to pay for the shares. Investors in small company
shares have traditionally looked to a flotation, for example on the UK Alternative Investment Market, as a way of realising their
investment, but this has become increasingly expensive. Small companies are likely to be very limited in their ability to offer
new equity to anyone other than family and friends.
Tax considerations
Individuals with cash to invest may be encouraged by the tax system to invest in large institutional investors rather than small
companies, for example by tax incentives offered on contributions to pension funds. These institutional investors themselves
usually invest in larger companies, such as stock-exchange listed companies, in order to maintain what they see as an
acceptable risk profile, and in order to ensure a steady stream of income to meet ongoing liabilities. This tax effect reduces
the potential flow of funds to small companies.
Cost
Since small companies are seen as riskier than large companies, the cost of the finance they are offered is proportionately
higher. Overdrafts and bank loans will be offered to them on less favourable terms and at more demanding interest rates than
debt offered to larger companies. Equity investors will expect higher returns, if not in the form. of dividends then in the form
of capital appreciation over the life of their investment.

(iii) whether you agree or not with the statement of the production director. (3 marks)

正确答案：
(iii) ‘If we implement a reward scheme then it is bound to be beneficial for BGL’.
The statement of the manufacturing director is not necessarily correct. Indeed there is much evidence to support the
proposition that the existence of performance-related reward schemes can encourage dysfunctional behaviour. This often
manifests itself in the form. of ‘budgetary slack’ which is incorporated into budgets in anticipation of subsequent cuts by
higher levels of management or to make subsequent performance look better.

3 Seejoy is a famous football club but has significant cash flow problems. The directors and shareholders wish to take

steps to improve the club’s financial position. The following proposals had been drafted in an attempt to improve the

cash flow of the club. However, the directors need advice upon their implications.

(a) Sale and leaseback of football stadium (excluding the land element)

The football stadium is currently accounted for using the cost model in IAS16, ‘Property, Plant, and Equipment’.

The carrying value of the stadium will be $12 million at 31 December 2006. The stadium will have a remaining

life of 20 years at 31 December 2006, and the club uses straight line depreciation. It is proposed to sell the

stadium to a third party institution on 1 January 2007 and lease it back under a 20 year finance lease. The sale

price and fair value are $15 million which is the present value of the minimum lease payments. The agreement

transfers the title of the stadium back to the football club at the end of the lease at nil cost. The rental is

$1·2 million per annum in advance commencing on 1 January 2007. The directors do not wish to treat this

transaction as the raising of a secured loan. The implicit interest rate on the finance in the lease is 5·6%.

(9 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)

正确答案：

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