qualified (qualify) An audit opinion that the financial statements as a whole are presented in conformity with U.S. GAAP, with the exceptions noted.
qualitative Relating to the quality of a trait, as opposed to quantitative, which means expressed as a number.
quality control systems provide a CPA firm with reasonable assurance that personnel comply with applicable professional standards and the firm's standards of quality, independence, integrity, and objectivity. It covers personnel management, acceptance and continuance of clients and engagements, engagement performance, and monitoring.
quantitative (quantitatively) Expressed as a number, as opposed to qualitative measurement.
questionnaire An internal control questionnaire is a list of questions about the internal control system to be answered (with answers such as yes, no, or not applicable) during audit field work. The questionnaire is part of the audit working papers used to document the auditor's understanding of the client's internal controls.
quick ratio Quick assets divided by current liabilities. Quick assets are current assets less inventories and prepaid expenses.
random sample (random-number sampling) Identical probability of each population item being selected for a sample. Also refers to the use of a table of random numbers to select a random sample from a population.
ratio estimation In audit sampling a ratio of the proportion of errors in the sample applied to the population value to estimate total error.
ratio The relation between two quantities expressed as the quotient of one divided by the other. The ratio of 8 to 2 is written 8/2 and equals four. Financial statement ratios are used in analytical procedures in audits.
reasonable assurance (in audit report) An auditor works within economic limits. The audit opinion, to be economically useful, must be formed in a reasonable time and at reasonable cost. The auditor must decide, exercising professional judgment, whether evidence available within limits of time and cost is sufficient to justify an opinion.
reasonable assurance (in internal control) An internal control, no matter how well designed and operated, can not guarantee that an entity’s objectives will be met because of inherent limitations in all internal controls systems. reaudit When an auditor is asked to audit and report on financial statements that have been previously audited and reported on.
recalculate Perform procedures again and compare to original results.
receiving report A document completed in the receiving department which identifies the purchase order that initiated the purchase, and the date, quantity, and condition of goods received.
recomputation Perform procedures again and compare to original results.
reconcile(reconciliation) A schedule establishing agreement between separate sources of information, such as accounting records reconciled with the financial statements.
registration statement A statement submitted to officially provide the SEC with information about an offering of securities. A registration statement includes audited financial statements (balance sheet, income statement, and statement of cash flows) for the previous three years.
regression analysis A statistical method for finding the relationship between two or more variables. Also called least squares or linear regression. regulation s-x is a regulation of the SEC that explains the format of information to be submitted to the SEC. It is entitled "Form and Content of and Requirements for Financial Statements, Securities Act of 1933, Securities Exchange Act of 1934, Public Utility Holding Company Act of 1935, Investment Company Act of 1940, and Energy Policy and Conservation Act of 1975." related parties are those with whom the client has a relationship which might destroy the self-interest of one of the parties (accounting is based on measurement of arm's length transactions). Related parties include affiliates of the client, principle owners, management (decision makers who control business policy) and members of their immediate families.
reliable (reliability) Different audit evidence provides different degrees of assurance to the auditor. When evidence can be obtained from independent sources outside an entity, it provides greater assurance of reliability for an independent audit than that secured solely in the entity. More effective internal controls provide more assurance about reliability of the accounting data and financial statements. The independent auditor's direct personal knowledge, obtained through physical examination, observation, computation, and inspection, is more persuasive than information obtained indirectly. remittance Sending money to someone at a distance. A remittance advice is a paper record of the amount sent, purpose of the payment, and associated account identification.
remote A contingency with only a slight chance of occurring. In computer processing of information, a distant computer.
reperformance The repeating by the auditor of a computation made by the client to check its accuracy.
reportable condition Matters coming to the auditor's attention that are communicated to the audit committee because they are significant deficiencies
in internal control which could adversely affect the organization's ability to record, process, summarize, and report financial data.
representation A letter from management to the auditor representing that the financial statements are fairly presented. The letter is addressed to the independent auditor, and dated at the date of the auditor's report. It is signed by members of management whom the auditor believes are responsible for, and knowledgeable about, matters covered (chief executive officer and chief financial officer).
requisition A formal written request for something needed. A purchase by a company is often initiated internally by a requisition, which results in the issuance of a purchase order to the outside supplier.
revenue cycle The portion of a company that fills customer orders, accounts for receivables, and collects those receivables.
review To examine again. The overall review of audit working papers is completed after field work. A peer review is a practice monitoring program in which the working papers of one CPA firm are periodically reviewed by independent partners of other firms to determine that the working papers conform to professional standards. An analytical review is a type of substantive audit procedure. A review of the financial statements of a nonpublic company is an engagement that results in the expression of less assurance than an audit, but more than in a compilation. A review of the interim financial statements of a public company consists of analytical procedures and inquiries.
rights Assertions about rights deal with whether the entity has rights to the asset at a given date. For example, management asserts that amounts capitalized for leases in the balance sheet represent the cost of the entity's rights to leased property.
risk analysis An analysis of the possibility of suffering loss.
sample size The number of population items selected when a sample is drawn from a population.
sampling error Unless the auditor examines 100% of the population, there is always some chance the sample results will mislead the auditor. This risk is sampling error. The larger the sample, the less chance of sampling error and the greater the reliability of the results.
sampling risk The possibility that conclusions drawn from the sample may not represent correct conclusions for the entire population.
sas "Statements on Auditing Standards" are interpretations of U.S. generally accepted auditing standards.
scope The type of engagement. The scope of an engagement might be a review, an audit, or a compilation. A scope limitation is a restriction on the evidence the auditor can gather.
scope paragraph The paragraph in the audit report that explains the scope of the engagement. The wording of the standard scope paragraph is: "We conducted our audit in accordance with U.S. generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion."
sec The Securities and Exchange Commission is an agency that administers Federal securities laws. These laws require disclosure of information about publicly traded securities. The SEC requires that businesses disclose facts and investigates securities fraud. It regulates securities exchanges and brokers.
second request When an auditor confirms receivables some customers of the client fail to respond to the first confirmation request. Another request sent to the same customers is the second request.
secured transaction Right to repossess goods as security for payment of a debt.
segregation of duties means assigning different people the responsibilities of authorizing transactions, recording transactions, and maintaining custody of assets. Segregation of duties reduces the opportunities for one person to both perpetrate and conceal errors or fraud.
self-checking digit An extra digit is added to a number. The extra digit is computed from the other digits in the number. The computer program can then check input by recomputing and comparing the check digit. This is a useful control over the input of account numbers.
service auditor The auditor of an organization that provides services such as data processing or pension trust administration to other organizations (the users). Auditors of the users (user auditors) rely on a report from the service auditor about controls in the service organization that apply to the financial statements of the user organization they are auditing.
shipping document A document prepared when goods are shipped. It identifies the date shipped, the customer, the method of shipment, and the quantity and specifications of goods shipped.
simulation Representation of the operation or features of one process or system through the use of another. Computer simulation of waiting lines can aid in determining the number of employees needed to serve customers at a particular time of day.
single audit act This federal legislation requires state and local governments that receive federal aid of $300,000 or more in a fiscal year to have an audit under the act. A government that receives from $25,000 to $300,000 has the option of an audit under the act or with specific federal laws and regulations of programs in which the government participates. State and local governments receiving less than $25,000 in federal aid need not have an audit. Under the Single Audit Act, auditors report whether the audited entity has followed laws and regulations that may have a material effect on each major federal aid program.
software Programs and languages that control computer hardware.
specialist An expert at activities not usually done by auditors (such as an appraiser for valuation).
ssars Statements on Standards for Accounting and Review Services (SSARS) are pronouncements concerning unaudited financial information of a nonpublic entity. They are issued by the AICPA Accounting and Review Services Committee.
standard deviation A statistic used to measure dispersion equal to the square root of the arithmetic mean of the squares of the deviations from the arithmetic mean.
statistical Making inferences in uncertain situations using applied mathematics. Measurements from a small group, the sample, are used to infer the behavior of a larger group, the population. Probability theory determines how well the sample represents the population.
stop-or-go sampling Taking a sample from a population and checking after each sample item is drawn whether the sample supports a desired conclusion. Sampling ceases as soon as that conclusion is supported.
stratify To arrange a population or a sample in distinct layers. Stratified sampling is used in auditing to select a greater percentage of accounts with high balances than of accounts with low balances.
subject to Years ago there was a type of qualified audit opinion that was worded "In our opinion, subject to....." Auditors are no longer permitted to issue such opinions.
subsequent events affect the client and occur between the balance sheet date and issuance of the audit report. Some such events provide additional evidence about conditions that existed at the balance sheet date, such as the bankruptcy of a customer with a history of financial difficulty. The financial statements are adjusted to reflect this evidence. Evidence about conditions that did not exist at the balance sheet date, such as fire that destroyed the client's plant after the balance sheet date, may be so significant as to require disclosure. General conditions, such as a war, do not require disclosure, even if they have a major impact on financial statements. Such items are public knowledge.
subsidiary ledger The detailed information which totals to the balance in the general ledger account. The total of all customer accounts receivable included in the subsidiary ledger of accounts receivable is the balance in the general ledger accounts receivable account.
substantiated Supported with proof or evidence.
substantive A substantive audit procedure is a direct test of a financial statement balance.
successor auditor The auditor of a client for the current year when that client had another auditor in prior years. The auditor who is no longer the auditor of that client is the predecessor auditor.
sufficiency(sufficient)A measure of the quantity of audit evidence. The independent auditor's objective is to obtain sufficient competent evidence to provide a reasonable basis for forming an opinion.
supervise Supervision is directing efforts of assistants in the audit and determining whether objectives were accomplished. Elements of supervision include instructing assistants, keeping informed of problems, reviewing work performed, and dealing with differences of opinion among firm personnel. The appropriate extent of supervision depends on the complexity of subject matter and qualifications of persons performing the work.
suppliers provide goods or services to an audited entity. Sometimes called vendors.
Accountant in Business Time allowed: 2 hours ALL FIFTY questions are compulsory and MUST be attempted. Do NOT open this paper until instructed by the supervisor.This question paper must not be removed from the examination hall. Fundamentals Pilot Paper – Knowledge module P a p e r F 1
ALL FIFTY questions are compulsory and MUST be attempted Please use the Candidate Registration Sheet provided to indicate your chosen answer to each multiple choice question. 1Span of control is concerned with the number of levels of management in an organisation. Is this statement true or false? A True B False (1 mark) 2Which of the following is the main function of marketing? A To maximise sales volume B To identify and anticipate customer needs C To persuade potential consumers to convert latent demand into expenditure D To identify suitable outlets for goods and services supplied (2 marks) 3 Which one of the following has become an established best practice in corporate governance in recent years? A An increasingly prominent role for non-executive directors B An increase in the powers of external auditors C Greater accountability for directors who are in breach of their fiduciary duties D A requirement for all companies to establish an internal audit function (2 marks) 4According to Charles Handy’s four cultural stereotypes, which of the following organisations would adopt a task culture? A The cost accounting department of a large steel producing company B The consulting division of a ‘big four’ accountancy firm C A civil service department D A small clothes and design fashion house (2 marks) 5At what stage of the planning process should a company carry out a situation analysis? A When converting strategic objectives into tactical plans B When formulating a mission statement C When validating the effectiveness of plans against outcomes D When formulating strategic objectives (2 marks) 6Which one of the following is potential advantage of decentralisation? A Greater control by senior management B Risk reduction in relation to operational decision-making C More accountability at lower levels D Consistency of decision-making across the organisation
Fundamentals Level – Knowledge Module Management Accounting Time allowed: 2 hours This paper is divided into two sections: Section A – ALL 35 questions are compulsory and MUST be attempted Section B – ALL THREE questions are compulsory and MUST be attempted Formulae Sheet, Present Value and Annuity Tables are on pages 16, 17 and 18. Do NOT open this paper until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants
Section A – ALL 35 questions are compulsory and MUST be attempted Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. 1 A manufacturing company benchmarks the performance of its accounts receivable department with that of a leading credit card company. What type of benchmarking is the company using? A B C D Internal benchmarking Competitive benchmarking Functional benchmarking Strategic benchmarking 2 3 Which of the following BEST describes target costing? A B C D Setting a cost by subtracting a desired profit margin from a competitive market price Setting a price by adding a desired profit margin to a production cost Setting a cost for the use in the calculation of variances Setting a selling price for the company to aim for in the long run Information relating to two processes (F and G) was as follows: Process Normal loss as % of input Input (litres) Output (litres) F G 8 5 65,000 37,500 58,900 35,700 For each process, was there an abnormal loss or an abnormal gain? Process F Process G A B C D Abnormal gain Abnormal gain Abnormal loss Abnormal loss Abnormal gain Abnormal loss Abnormal gain Abnormal loss 4 The following budgeted information relates to a manufacturing company for next period: Units $ Production Sales 14,000 12,000 Fixed production costs Fixed selling costs 63,000 12,000 The normal level of activity is 14,000 units per period. Using absorption costing the profit for next period has been calculated as $36,000. What would be the profit for next period using marginal costing? A B C D $25,000 $27,000 $45,000 $47,000 2
常见ACCA会计术语汇总 Account 有很多意思，常见的主要是“说明、解释;计算、帐单;银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ? 银行出纳：下午好，能为您做什么? Man ：I'd like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。 在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。
ACCA Qualification网上注册指引 欢迎注册Certified Accounting T echnician (CAT) Qualification！请登陆https://www.doczj.com/doc/7115476885.html,/join/register/online, 点击Certified Accounting Technician Scheme,注册共有23个步骤。每一步骤都有详细的解释和介绍，以下是注册过程中可能遇到的问题的中文注释，希望能够帮助您顺利完成网上注册。 Step 1 of 23: 欢迎来到CAT网上注册页面 仔细阅读网上注册的注意事项后点击proceed Step 2 of 23：选择注册类型 请选择Accounting Technician Register, Diploma in Financial Management, 确认无误后，点击proceed。 Step 3 of 23：选择注册前状态 如果以前没有注册过PER、MSER或TR , 请点击No，否则点击Yes。（同学直接点No） Step 4 of 23：注册前提 如果以前曾经注册过ACCA Diploma , 请点击Yes，否点击No。（同学直接点No）
Step 5 of 23：选择注册CAT 选择Certified Accounting Technician Register, 然后点击continue。 Step 6 of 23：Direct Entry 如果您有财会相关的学位证书及相关的工作经验，可以申请直接获得CAT的资格证书，如果您符合条件的话，请勿选择网上注册，请与ACCA联系。详情请点住页面中的Notes for Completing this Section查看。同学点击no Step 7 of 23：相关认证和经历情况 由于中国没有“Joint Scheme”，请点击no。 Step 8 of 23：个人信息填写 选择您的Title, 在“Surname or Family name”一栏填写姓名的拼音，姓在前，空一格后填名字，例如：李小明“”填写格式：Li Xiaoming； 在“Date of Birth”一栏填写/选择出生日期，“Gender”一栏选择性别，“Nationality”一栏选择China；“Email address”一栏填写个人邮箱，并根据个人要求选择Email Consent； □不希望收到电子邮件
acca一共要考几门课 ACCA一共15门课程共分为两个阶段，分别是F阶段和P阶段，其中又分为几个部分，F1-F3属于知识课程部分，F4-F9属于技能课程部分，SBL-SBR属于核心课程部分，P4-P7(选修两门)属于选修课程部分。考生只需通过13门考试即可。 考试的具体课程： 基础阶段课程： 知识课程(共3门) F1 Accountant in Business商业会计 F2 Management Accounting管理会计 F3 Financial Accounting财务会计 技能课程(共6门) F4 Corporate and Business Law(CHN)公司法与商法 F5 Performance Management业绩管理 F6 Taxation(CHN)税法 F7 Financial Reporting财务报告 F8 Audit and Assurance审计与认证 F9 Financial Management财务管理 专业阶段：核心课程 SBL战略商业领袖Strategic Business Leader SBL战略商业报告Strategic Business Reporting 选修课程(任选其中2门) P4 Advanced Financial Management高级财务管理 P5 Advanced Performance Management高级业绩管理 P6 Advanced Taxation高级税法 P7 Advanced Audit and Assurance高级审计和认证
急速通关计划 ACCA全球私播课大学生雇主直通车计划周末面授班寒暑假冲刺班其他课程
Answers
Fundamentals Level – Skills Module, Paper F5 Performance Management December 2014 Answers Section A 1 A Division A: Profit = $14·4m x 30% = $4·32m Imputed interest charge = $32·6m x 10% = $3·26m Residual income = $1·06m Division B: Profit = 8·8m x 24% = $2·112m Imputed interest charge = $22·2m x 10% = $2·22m Residual income = $(0·108)m 2 3 4 5 D All costs are included when using life cycle costing. A This is the definition of a basic standard. B The first statement is describing management control, not strategic planning. C Number of units required to make target profit = fixed costs + target profit/contribution per unit of P1. Fixed costs = ($1·2 x 10,000) + ($1 x 12,500) – $2,500 = $22,000. Contribution per unit of P = $3·20 + $1·20 = $4·40. ($22,000 + $60,000)/$4·40 = 18,636 units. 6 A Product A B C D Selling price per unit Raw material cost Direct labour cost at $11 per hour Variable overhead cost Contribution per unit $160 $24 $66 $24 $214 $56 $88 $18 $100 $22 $33 $24 $140 $40 $22 $18 $46 $52 $21 $60 –––––––––––––––– Direct labour hours per unit Contribution per labour hour Rank 6 $7·67 2 8 $6·50 4 3 $7 2 $30 1 3 Normal monthly hours (total units x hours per unit) 1,800 1,000 720 800 If the strike goes ahead, only 2,160 labour hours will be available. Therefore make all of D, then 1,360 hours’ worth of A (2,160 – 800 hrs). 7 8 B 460 – 400 = 60 clients $40,000 – $36,880 = $3,120 VC per unit = $3,120/60 = $52 Therefore FC = $40,000 – (460 x $52) = $16,080 B Increase in variable costs from buying in (2,200 units x $40 ($140 – $100)) = $88,000 Less the specific fixed costs saved if A is shut down = ($10,000) Decrease in profit = $78,000
ACCA考试F7考试历年真题精选及详细解析 1109-59 1. Petre owns 100% of the share capital of the following companies. The directors are unsure of whether the investments should be consolidated. In which of the following circumstances would the investment NOT be consolidated? A Petre has decided to sell its investment in Alpha as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group’s future profits B Beta is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate it C Delta is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the group 1
(1)ABC作业基础成本计算 (2)absorbed overhead已吸收制造费用 (3)absorption costing吸收成本计算 (4)account帐户,报表 (5)accounting postulate会计假设 (6)accounting series release会计公告文件 (7)accounting valuation会计计价 (8)account sale承销清单 (9)accountability concept经营责任概念 (10)accountancy会计职业 (11)accountant会计师 (12)accounting会计 (13)agency cost代理成本 (14)accounting bases会计基础 (15)accounting manual会计手册 (16)Accounting period会计期间 (17)Accounting policies会计方针 (18)Accounting rate of return会计报酬率 (19)Accounting reference date会计参照日 (20)accounting reference period会计参照期间 (21)Accrual concept应计概念 (22)Accrual expenses应计费用 (23)Acid test ration速动比率(酸性测试比率) (24)Acquisition购置 (25)Acquisition accounting收购会计 (26)Activity based accounting作业基础成本计算 (27)Adjusting events调整事项 (28)Administrative expenses行政管理费 (29)Advice note发货通知 (30)Amortization摊销 (31)Analytical review分析性检查 (32)Annual equivalent cost年度等量成本法 (33)Annual report and accounts年度报告和报表 (34)Appraisal cost检验成本 (35)Appropriation account盈余分配帐户 (36)Articles of association公司章程细则 (37)Assets资产 (38)Assets cover资产保障 (39)Asset value per share每股资产价值 (40)Associated company联营公司 (41)Attainable standard可达标准 (42)Attributable profit可归属利润 (43)Audit审计 (44)Audit report审计报告
2019最新ACCA考试科目如何安排，考试攻略详细介绍2019最新ACCA考试科目如何安排，考试攻略详细介绍 2019年01月30日 ACCA一共15个科目，通过13科就可以拿到ACCA准会员证书(最后4科P4-P7是四选二)。这15个科目的考试顺序也是有规定的。还不知道自己是不适合学习ACCA，戳：学前评估 15科目分为四个大模块：知识模块(F1-F3)、技能模块(F4-F9)、核心模块(SNR&SBL)、选 修模块(P4-P7) 考试必须按照模块顺序来进行，即知识模块-技能模块-核心模块-选修模块。必须按照这 个顺序来报考，但是各个模块内部的科目是可以打乱顺序考的。例如：F1-F3，可以先考 F3，再考F2，再考F1，后面的依此类推。 当然，ACCA每一次考试最多可以报满4科，那么可以把前面模块的都报上，报完以后还有剩余科目可以给后面模块的再报上后面模块的科目。例如，可以一次把F1、F2、F3、F4 都报上，考试结束后，F4、F3、F2都通过了，F1没通过，那么下次报F678等科目时，必 须先把F1报上，如果考完了F4-F9的科目，F1还是没通过，报P阶段时，F1也必须先报上。就是说前一个模块没有考完的科目，必须在下一次报考下一个模块考试时都带上继续 报考，直到通过。 你将如何安排接下去的ACCA考试科目F5——F9的考试顺序? 如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7)，这就要取决你一次想考几门。 事实上，雇主会要求正在学习ACCA的员工去先考ACCA考试科目F7和F8这两门，因为这 两门课会教给学员很多在实际工作中非常实用的技能和知识。如果你的工作是和税务相关的，或者你对税法比较感兴趣的话，就推荐你从ACCA考试科目F6考起，如果你想一次考
ACCA考试P阶段的考试顺序建议 本文由高顿ACCA整理发布，转载请注明出处 [导读]ACCA每一次考试最多可以报满4科，考试必须按照模块顺序来进行，但是各个模块内部的科目是可以打乱顺序考的，F和P段的课程不能一起考，先考完F阶段再考P阶段，除非F阶段剩下一俩门可以与P阶段同时报考。 ACCA考试P阶段的考试顺序建议 ACCA考试一共16个科目，通过14科就可以拿到ACCA准会员证书(最后4科P4-P7是四选二)，这16个科目的考试顺序也是有规定的。 16科目分为四个大模块：知识模块(F1-F3)、技能模块(F4-F9)、核心模块(P1-P3)、选修模块(P4-P7)。 ACCA考试必须按照模块顺序来进行，即知识模块-技能模块-核心模块-选修模块。必须按照这个顺序来报考，但是各个模块内部的科目是可以打乱顺序考的。例如：F1-F3，可以先考F3，再考F2，再考F1，后面的依此类推。 当然，ACCA每一次考试最多可以报满4科，那么可以把前面模块的都报上，报完以后还有剩余科目可以给后面模块的再报上后面模块的科目。例如，可以一次把F1、F2、F3、F4都报上，考试结束后，F4、F3、F2都通过了，F1没通过，那么下次报F678等科目时，必须先把F1报上，如果考完了F4-F9的科目，F1还是没通过，报P阶段时，F1也必须先报上。就是说前一个模块没有考完的科目，必须在下一次报考下一个模块考试时都带上继续报考，直到通过，后面的依此类推。 特例：
想申请英国牛津布鲁克斯大学应用会计学本科学士学位的学生，如果没有英语成绩证明(例如CET-6、雅思6.5等)那么在第二个模块——技能模块中，就必须先通过F4的考试以后才能报考F789(注意必须是通过F4的考试以后)如果F4被免试了，就必须放弃免试，通过考试，才能考F789，否则就失去了申请学位的资格；其他的考试顺序同上所述。 ACCA官方建议：因为ACCA课程的安排都是很合理的，所以还是顺着顺序来考比较好，以免造成不必要的麻烦。 关于ACCA考试P阶段考试难度及考试顺序： ACCA考试第三部分P阶段有3门核心课程(P1-P3)是必须考试的，另外选修模块(P4-P7)中选考两门，P阶段考试科目是专业的阶段课程，相对于前面二部分是有难度的，对综合应用英语的能力和专业知识部分提出了新的挑战。 ACCA考试科目P2、P4、P5偏向于计算，ACCA考试科目P1和P3的计算量较少。所以想一次性报考的话，建议交叉考试分配。 更多ACCA资讯请关注高顿ACCA官网：https://www.doczj.com/doc/7115476885.html,
A C C A网上注册流程
ACCA 网上注册流程 引导语：ACCA 如何网上注册?应届毕业生培训网小编来为您解答。 1.登陆accaglobal/join/register/online，点击Register online for the ACCA Qualification; 2.选择ACCA Qualification 之后，点击Next; 3.如果以前没有注册过ACCA Professional Examination Route (PER)，请选择No，否则选Yes，点击Next; 4.选择所在国家China，由于中国没有Joint Scheme，所以Joint Scheme 这一栏可以不选，点击NEXT; 5.选择你的Title, 在Surname or Family name 一栏填写姓名的拼 音，姓在前，空一格后填名字，例如：Zhang Xiaoming, 在Date of Birth 一栏在Select to access date picker 处选择出生日期，Gender 一栏 选择性别，Nationality 一栏选择Chinese, 点击Next; 6. 通信地址务必写清楚，除非您知道准确的、正规的英文地址翻译，否则请按由小到大的顺序填写。例如： Address: Room 2929 No. 1 Lane 2 Hua Mu Road Pudong Town: /Nanjing County/State: Shanghai/Jiangsu Telephone: 请选择Country Code，中国为86，area code 一栏填 写区号，例如：上海为021，number 一栏填写固定电话号码，mobile telephone number 一栏填写手机号码，点击Next;
Accountant in Business (F1) June & December 2010 and June 2011 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session. THE STRUCTURE OF THE SYLLABUS AND STUDY GUIDE Relational diagram of paper with other papers This diagram shows direct and indirect links between this paper and other papers preceding or following it.Some papers are directly underpinned by other papers such as Advanced Performance Management by Performance Management.These links are shown as solid line arrows. Other papers only have indirect relationships with each other such as links existing between the accounting and auditing papers.The links between these are shown as dotted line arrows.This diagram indicates where you are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study. Overall aim of the syllabus This explains briefly the overall objective of the paper and indicates in the broadest sense the capabilities to be developed within the paper. Main capabilities This paper's aim is broken down into several main capabilities which divide the syllabus and study guide into discrete sections. Relational diagram of the main capabilities This diagram illustrates the flows and links between the main capabilities (sections) of the syllabus and should be used as an aid to planning teaching and learning in a structured way. Syllabus rationale This is a narrative explaining how the syllabus is structured and how the main
accap1p3合并SBL课程 即将取代P1和P3两个科目的Strategic Business Leader课程（SBL），绝不是两个科目的简单结合，而是从更高视野、更深层次建构了一个全新的知识大厦，这座大厦不仅吸收了原有的P1、P3大部分内容，还对领导力、战略管理、信息处理及数据分析、沟通技能、创新管理等进行了更深层次的考察。SBL试题仅有一道全情境的商业案例，内容包括财务报告、市场数据、公司网站、商业信函、会议纪要、员工简历、预算方案等，试题内容长达10余页，考试时长为4个小时，这不仅需要学生批判性阅读案例，迅速关联案例和知识；同时，问题和答题的方式更加灵活，尤其要求考生全面阐述决策推理过程（Rationale）,这对学员的英文写作，尤其是写出用词精准、逻辑清晰、表达全面的商务报告无疑提出了更高的要求。 东亚国际SBL储备讲师周朋杰说：“相对于P1和P3,SBL这门课程更加务实也更加务虚，务实之处在于其更贴近真实的商业环境，试题中的案例就是真实商业事件的缩影，这些内容几乎涵盖了作为一名高级（财务）管理人员/管理咨询顾问日常工作的方方面面；而务虚之处则是SBL课程提纲挈领、高屋建瓴，对学员的定位更上一层楼，尤其是要求学员能够透过数字看管理、透过现象看本质的能力，这也反映了ACCA一直致力于呼应时代需求，为未来提供创新型解决方案的核心价值观。” 谈到大学在校生如何学习备考SBL的问题时，周老师建议道：“对于没有商业领域工作经验的学员，初学时对考题案例的深度理解会略感困难，英文写作、公文写作、沟通技能等软实力、软技能也需要锻炼，对此我们教研组开发了“案例教学+注重写作”的授课方案，在试点班级反响良好。就目前来说，改革还没
ACCA考试注册报名需要提供相应的英文资料，CPA证书就是其中一项，CPA证书翻译范本如下：中注协全科合格证(CICPA Certificate of Completion) Chinese Institute of Certified Public Accountants Certificate of Completion This is to certify that __________ has completed the full scheme of examinations of the Chinese Institute of Certified Public Accountants (CICPA) and is hereby awarded the Certificate of Completion. Issuing Authority: Examination Council of CPAs Ministry of Finance (seal) Issuing Date: ____________________ No.: ___________________ ID No.:____________________ Valid until:____________________ Remarks 1. This is to certify that the holder of this certificate has been awarded the CICPA qualification. In accordance with the Law of CPAs of the People's Republic of China and the relevant regulations, the certificate holder is eligible to apply for practicing. 2. The certificate does not entitle its holder to do public practice. 3. Please keep this certificate carefully. No duplicate copy will be issued if lost. 中注协会员证(CICPA membership certificate) Chinese Institute of Certified Public Accountants Membership Certificate Name: _______________________ Sex: _______________________ Date of Birth: _______________________ Membership Category: Practicing membership or Non-practicing membership Certificate No: _______________________ Issuing Body: Beijing Institute of Certified Public Accountants (按实际情况填写) Issuing Date: _______________________
acca考试 ACCA简介编辑 具有真正的国际性。ACCA目前在全世界拥有66,000多会员、15万学员,在140个国家和地区设有300多个考点。ACCA总部设在伦敦，在都伯林、格拉斯哥、香港、印度、吉隆坡、约翰内斯堡、新加坡和北京均设有办事处。在她的95年的历史中ACCA一直以她开放的政策而吸引人，不管年龄、性别、学历或种族上的差异，人们都能报名注册，在经过一系列的专业考试、并取得三年财务方面的工作经验、确认能胜任会计工作后，就能获得会员资格。他们可以自称为"特许公认会计师"。可以在他们的姓名之后以ACCA或FCCA作为标志。 学员取得会员身份，便拥有一项国际认可的专业会计师资格。ACCA专业资格在英国、欧洲及世界上其他一些主要国家被认为具有法定会计师资格，会员可成为执业会计师，受法律许可从事审计、税务、破产执行及投资顾问等专业会计师的工作。此外，ACCA的会员可在政府机构、公用事业和工商业企业中从事财务工作。目前,ACCA 会员在世界各地担任有限公司的会计师、执业会计师行的合伙人、跨国公司或合资公司的财务经理、财务总监、总经理等职的均不乏其人。 英国特许公认会计师公会是当今世界最富盛名的国际性会计师组织之一。ACCA以高质量的课程设计、高标准的培训要求和高水平的考试安排，赢得联合国和大量国际组织的高度评价，更为众多的跨国公司和专业机构所推崇。
考试月份考试具体时间 2020年3月2020年3月：2日、3日、4日、5日、6日2020年6月2020年6月：1日、2日、3日、4日、5日2020年9月2020年9月：7日、8日、9日、10日、11日2020年12月2020年12月：7日、8日、9日、10日、11日
ACCA高手总结700个ACCA入门英语词汇（下）丨值得 收藏 中国学生学习ACCA难在什么地方？主要有两点：一是中国学生一直以来实用中文教材，中文学习资料学习会计以及其他学科，当面对ACCA全英教材以及教学答题模式时英语基础会是一个入门的障碍，第二个难题是长久以来形成的思维模式跟解题思路。 ACCA需要学员更多的发挥主观能动性，发现问题解决问题。光死记硬背并不能够很好的拿下ACCA开始。 对于第一个难题唯有下功夫提高自己英语水平才行，在此A 考君为新人收集整理了ACCA学习有可能会遇到的700个会计英语单词，助ACCA新人更快适应ACCA全英文学习环境。 回顾：ACCA高手总结700个ACCA入门英语词汇（上）丨值得收藏 (381)machine hour rate 机器小时率(382)machine time record 机器时间记录(383)managed cost 管理成本(384)management accounting 管理会计(385)management accounting concept 管理会计概念(386)management accounting guides 管理会计指导方针(387)management audit 管理审计
(388)management buy-out 管理性购买产权 (389)management by exception 例外管理原则(390)margin 边际(391)margin of safety ration 安全边际比率(392)margin cost 边际成本(393)margin costing 边际成本计算 (394)mark-down 降低标价(395)mark-up 提高标价(396)market risk premium 市场分险补偿(397)market share 市场份额(398)marketing cost 营销成本(399)matching concept 配比概念(400)materiality concept 重要性概念 (401)materials requisition 领料单(402)materials returned note 退料单(403)materials transfer note 材料转移单(404)memorandum of association 公司设立细则(405)merger 兼并(406)merger accounting 兼并会计(407)minority interest 少数股权(408)mixed cost 混合成本(409)net assets 净资产(410)net book value 净帐面价值(411)net liquid funds 净可变现资金 (412)net margin 净边际(413)net present value(NPV) 净现值(414)net profit 净利润(415)net realizable value 可变现净值(416)net worth 资产净值(417)network analysis 网络