好意萊傳媒
据官方透露：“报考ACCA并登记成为其学员时，无需英语语言成绩。”但并不意味学习ACCA不需要英语语言能力。ACCA是1904年成立于英国的国际性质的会计师组织，其设置的14门课程被规范为统一教材、统一试卷、统一判卷。而无论是教材还是试卷又统一指定英文为唯一的考试语种。
想顺利通过ACCA的考试，在语言上的准备是：
必须在英语的语法、专业词、阅读理解上大下工夫。在这里我们强调的是英语的实际应用能力而不是指单纯的英语雅思成绩或托福成绩。
一、语言方面
众所周知，特许公认会计师公会ACCA可是一项国际类的考试，目前，ACCA在国内并没有设置中文考试，考卷中的考题内容均是纯英文，所以也硬性要求了国内考生需要具备一定的英文水平才能报考。对于英文基础不太好的考生，在学习ACCA前，首先要做就是提高自身英语水平，只要掌握更多财会类英语词汇，你才能读懂、理解更多ACCA专业知识，进一步提升对ACCA的学习效率。
二、专业知识方面
因为ACCA涉及的知识会比较多，并且比较细，没有一定的会计基础学习ACCA会是一件非常吃力、艰难的事情，所以为了大家能够顺利的开展学习工作，建议大家学习ACCA前，不妨巩固好自己的专业基础，比如多做些课外的延伸阅读，加强对经济学、金融学、会计学等知识体系的理解，这样对学习ACCA也有着极大帮助。
三、心理方面
学习备考ACCA可以说是个比较漫长的过程，考验的正是考生们的耐性和毅力，往往有很多考生因为心里素质不强，承受不住压力在中途中选择了放弃。既然选择报考学习ACCA，就应该好好的坚持下去，学会懂得调整自己的心理情绪，积极勇敢去面对各种的困难与挑战，这样自己才能够进步。
四、时间方面
除此之外，考生在学习ACCA时也需要合理安排好时间，要做到有计划、有规律的进行学习，这样你的学习效率才能大大提高。
碎碎瓶安
对于英语的要求还是很高的，下列为2016年真题：
Question:
(a)GFH Ltd,a manufacturing company set up in Xi'an,produces and sells integrated circuits to an overseas associated company. It has not applied for the tax incentives for integrated circuits enterprises. GFH Ltd's statement of profit or loss for the year ended 31 December 2015 is as follows:
The following information is relevant to the items charged/credited in the above statement of profit or loss:
(1)The accountant has used the last in,first out (LIFO)method to value the inventories. If the first in,first out(FIFO)method were used,the cost of goods sold would have been reduced by RMB350,100.
(2)The increase in the provision for obsolete inventory was RMB123,450.
(3)A piece of equipment with a net book value of RMB80,000 was scrapped for nil proceeds.
(4)RMB1,000,000 was paid to a senior production manager in lieu of notice for early dismissal.
(5)In 2014,an antique vase was bought for RMB3,500,000 and put in the CEO's room for display. A ten-year economic life without scrap value has been used to calculate depreciation on this asset.
(6)Research and development expenses of RMB123,000 were incurred for a project which qualifies for an additional tax deduction.
(7)The salaries of the disabled employees hired by GFH Ltd in 2015 were RMB345,120. This cost qualified for the tax incentive.
(8)A donation of RMB25,000 was made to some students of a remote school.
(9)Interest at the rate of 25% per annum was paid on a loan of RMB8,000,000 from a finance institution in Xi'an. The interest rate of the People's Bank of China was 5%.
(10)Entertainment expenses incurred were RMB5,210,200.
(11)GFH Ltd acquired a new business in 2013 and paid RMB6,500,000 for the business' goodwill. This goodwill is being amortised over a period of ten years.
(12)GFH Ltd acquired a patent from another company in 2014 and paid a fee of RMB3,200,000. This patent fee is being amortised over a period of ten years.
(13)The dividend payable to the shareholder of GFH Ltd of RMB1,200,000 was treated as part of costs and expenses.
(14)Newly acquired equipment costing RMB2,500,000 qualifies under the Safety Production Special Equipment Catalogue.
(15)A warehouse was destroyed by a flood. The loss incurred of RMB150,000 was not covered by insurance.
(16)Irrecoverable input value added tax (VAT)on an abnormal loss amounted to RMB119,000.
(17)A subsidy of RMB3,000,000 was received from the Xi'an government for a specific project in 2013. The project was completed in 2015 and the amount spent on the project totalled RMB2,789,500. The balance of RMB210,500 was treated as income of 2015.
(18)GFH Ltd has granted an associated company in Vietnam the right to use its technology. The royalty income received of RMB90,000 was after the deduction of 10% Vietnamese withholding tax.
(19)GFH Ltd invested in an associated company in India in 2010. The profit of RMB123,100 is the proportion of the associate company's profit attributable to GFH Ltd and is included in its consolidated accounts. GFH Ltd pays enterprise income tax (EIT)at the standard rate.
试题均为英文，需要一定的英语基础。
希望可以帮到您。
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