留学英国，ACCA还是会计硕士

有网友问：我是英语专业，目前在辅修会计。想毕业后去英国留学，请比较一下申请会计专业的硕士和念ACCA哪个更好一些呢？费用是多少？在国内先过CPA对申请ACCA会有多大帮助？

　　回答：会计硕士学位及ACCA资格证书对你将来职业选择各有利弊。

　　ACCA是实践性非常强的职业培训课程，而且是全球认可的资格证书。不过要通过14门考试并且要有3年相关工作经验才能拿到执业证书。

　　但是申请就读ACCA非常容易，不论你以前是否有做会计的经验，或是否有相关学历都没有关系。另外读ACCA的学费很低，但通过全部考试花的时间比较长。一般来讲，要过ACCA所有考试，需要两年半的时间。

　　ACCA的每门考试费为220镑，14们全部科目考出来差不多要3000多镑。免考的科目也要交和考试费相同的免考费。但额外的参与辅导课的费用，每所学校和培训公司会有所不同，平均会在2000镑左右。

　　对比

　　英国的会计研究生课程只需一年的时间，但学费较高，在7500到10000英镑之间。如果希望在英国公司求职，会计硕士不比读ACCA的学生有特别的优势。

　　在英国成功找到工作的 Malaysia 留学生们认为，如果你要想在英国找会计方面的工作，ACCA会更有用。但如果你有硕士学位，会对申请工作许可有一定的帮助。

　　会计研究生课程的内容和ACCA相比，实践性和针对专业技能的培养方面相对欠缺一些。如果你决定来英国读会计硕士，建议你选择那些提供和ACCA紧密相关学科的大学，这样在你攻读硕士学位期间，同时也准备了ACCA考试。

　　如果你要来英国学ACCA的话，最好选那些提供实习经验的学校。毕竟通过考试后，你还需要有三年的工作经验才能成为ACCA的执业者。

　　和拥有会计学士学位一样，在国内考过CPA，在申请ACCA时会有一些科目免试。

ACCA EXAM DEC 2008 f7 f8 f9

F7 (Int) FTC Exam Tips for December 2008

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F7 INT – Financial Reporting (international variant)

Question 1
Consolidation possibly 3 company SFP or 2 company I/S and SFP
Question will probably include the update to IFRS 3 affecting Goodwill and NCI calculations

Question 2
Preparation of published accounts from TB to include I/S, SOCIE and SFP - possible transactions, depreciation, revaluation, income tax and deferred tax, lease, development costs.

Question 3
Possible mixed interpretation question to include calculation of a basic statement of cashflow and a report to include calculation of ratios and interpretation of the accounts using the cash flow and ratio results.

Question 4 and 5
Construction Contracts, IASB Framework (elements or qualitative characteristics), Impairment or Provisions.

F8 (FTC) Exam Tips for December 2008

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F8 – Audit & Assurance (UK & International variant)

Q1 – Audit procedures: payroll, CAATs & substantive tests (30 marks)

Q2 – Facts/standards: engagement letters/acceptance (10 marks)

Q3 – Risk & audit approach: identification of risks in audit risk model (20 marks)

Q4 – Specialist audit areas: internal audit (20 marks)

Q5 – Collection of evidence/reporting: events after the reporting date (20 marks)

F9 (Ftc) Exam Tips for December 2008

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F9 – Financial Management

• Investment appraisal - NPV/IRR with tax, inflation and working capital is a favourite topic of the examiner, although areas not examined to date include payback, replacement analysis, capital rationing and lease v buy.

• Working Capital Management - receivables are traditionally the most popular topic but payables and cash are due a turn.

• Cost of Capital – given recent articles CAPM, its advantages and disadvantages, and its use in calculating a cost of equity and a risk-adjusted WACC must be expected.

• Risk Management - hedging foreign exchange risk

• Business Finance - gearing/capital structure calculations and comment

• Valuations - asset and cash flow based values

BAHAGIAN NOVEL [ SOALAN 4 KERTAS 2 ]


SOALAN PERBANDINGAN

• LATAR MASYARAKAT / MASA
  
• NILAI / PENGAJARAN
  
• TEKNIK PLOT
• WATAK DAN PERWATAKAN
• KESESUAIAN TAJUK

SOALAN TUNGGAL

• PLOT
• GAYA BAHASA
• KRITIKAN SOSIAL / MASYARAKAT
• NILAI KEMASYARAKATAN
• KESESUAIAN PELERAIAN / PERMULAAN / PUNCAK CERITA