请问ACCA考试科目是什么？

发布时间：2021-06-03

请问ACCA考试科目是什么？

最佳答案

ACCA考试科目有点多，考试科目一共有14门课程，分3个部分，每年完成一个阶段。具体科目如下：
第一部分主要涉及基本会计原理，财会信息作用和管理领域的主要问题等，即《财务报表编制》、《财务信息与管理》、《人力资源管理》。
第二部分涵盖专业财会人员应具备的核心专业技能，介绍商务运作的法律环境，并强化财会方面关键技能，即《信息系统》、《公司法与法》、《企业税务》、《财务管理与控制》、《财务报告》、《审计与内部控制》。
第三部分着重于企业战略管理中财务人员作用，培养学员以专业知识对信息进行评估，并在专业伦理框架内提出合理的经营建议。具体为《审计与认证业务》、《高级税务》、《业绩管理》、《企业信息管理》等4门中选择2门；以及核心课程《战略经营计划与开发》、《高级公司报告》、《战略财务管理》等3门。


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) Advise Andrew of the tax implications arising from the disposal of the 7% Government Stock, clearly

identifying the tax year in which any liability will arise and how it will be paid. (3 marks)

正确答案：
(ii) Government stock is an exempt asset for the purposes of capital gains tax, however, as Andrew’s holding has a nominal
value in excess of ￡5,000, a charge to income tax will arise under the accrued income scheme. This charge to income
tax will arise in 2005/06, being the tax year in which the next interest payment following disposal falls due (20 April
2005) and it will relate to the income accrued for the period 21 October 2004 to 14 March 2005 of ￡279 (145/182
x ￡350). As interest on Government Stock is paid gross (unless the holder applies to receive it net), the tax due of ￡112
(￡279 x 40%) will be collected via the self-assessment system and as the interest was an ongoing source of income
will be included within Andrew’s half yearly payments on account payable on 31 January and 31 July 2006.

2 Chen Products produces four manufactured products: Products 1, 2, 3 and 4. The company’s risk committee recently

met to discuss how the company might respond to a number of problems that have arisen with Product 2. After a

number of incidents in which Product 2 had failed whilst being used by customers, Chen Products had been presented

with compensation claims from customers injured and inconvenienced by the product failure. It was decided that the

risk committee should meet to discuss the options.

When the discussion of Product 2 began, committee chairman Anne Ricardo reminded her colleagues that, apart from

the compensation claims, Product 2 was a highly profitable product.

Chen’s risk management committee comprised four non-executive directors who each had different backgrounds and

areas of expertise. None of them had direct experience of Chen’s industry or products. It was noted that it was

common for them to disagree among themselves as to how risks should be managed and that in some situations,

each member proposed a quite different strategy to manage a given risk. This was the case when they discussed

which risk management strategy to adopt with regard to Product 2.

Required:

(a) Describe the typical roles of a risk management committee. (6 marks)

正确答案：
(a) Typical roles of a risk management committee
The typical roles of a risk management committee are as follows:
To agree and approve the risk management strategy and policies. The design of risk policy will take into account the
environment, the strategic posture towards risk, the product type and a range of other relevant factors.
Receiving and reviewing risk reports from affected departments. Some departments will file regular reports on key risks (such
as liquidity assessments from the accounting department, legal risks from the company secretariat or product risks from the
sales manager).
Monitoring overall exposure and specific risks. If the risk policy places limits on the total risk exposure for a given risk then
this role ensures that limits are adhered to. In the case of certain strategic risks, monitoring could occur on a very frequent
basis whereas for more operational risks, monitoring will more typically occur to coincide with risk management committee
meetings.
Assessing the effectiveness of risk management systems. This involves getting feedback from departments and the internal
audit function on the workings of current management and risk mitigation systems.
Providing general and explicit guidance to the main board on emerging risks and to report on existing risks. This will involve
preparing reports on apparent risks and assessing their probability of being realised and their potential impact if they do.
To work with the audit committee on designing and monitoring internal controls for the management and mitigation of risks.
If the risk committee is part of the executive structure, it will likely have an advisory role in respect of its input into the audit
committee. If it is non-executive, its input may be more directly influential.
[Tutorial note: other roles may be suggested that, if relevant, will be rewarded]

11 Which of the following statements are correct?

1 A company might make a rights issue if it wished to raise more equity capital.

2 A rights issue might increase the share premium account whereas a bonus issue is likely to reduce it.

3 A bonus issue will reduce the gearing (leverage) ratio of a company.

4 A rights issue will always increase the number of shareholders in a company whereas a bonus issue will not.

A 1 and 2

B 1 and 3

C 2 and 3

D 2 and 4

正确答案：A

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