ACCA证书含金量到底有多高？

发布时间：2019-07-20

2019年ACCA上半年考试已经结束，下半年考试正式计进入备考期，很多小伙在刚经历完上班年的考的，马上又要进入下半年新一轮的备考，这中间的疲惫相信很多正在备考或者已经考过的人都感同身受，很多考生会在这个阶段质疑说ACCA含金量真的有这么高吗？ACCA证书对求职就业、出国留学、未来发展有什么帮助吗？大这样努力考取这个证书真的是否有意义了？为此小编特地整理了如下内容。

一、ACCA的含金量

ACCA在通关部分科目后，可以申请英国OBU的学士学位和UOL的硕士学位，可以为自己的简历镀金，如果有想要出国留学或者工作都是有一定帮助的，获得学位后，还可以直接申请英联邦国家的硕博研究生。

ACCA在全球有180多个国家认可，被称为国际财会界的"通行证"。现拥有7,200家认可雇主，在中国有近千家签约就业企业，主要为四大会计师事务所、跨国银行、世界500强企业和国际国内大型知名企业。

据ACCA年度薪资调查报告显示，应届生通关ACCA后最低年薪基本不会低于15万。ACCA会员年薪达到30万至50万人民币之间比例高达52%，ACCA会员收入在50万至100万人民币之间比例高达21%，受访会员最高年薪超过200万人民币。

二、ACCA考试优势

ACCA考试周期短：

报名时间分为4个考季，3/6/9/12月，一年可以考4次。

ACCA报考条件低：

1、门槛不高，报考并无专业限制

2、大专学历即可报名

3、在校期间即可参加考试，毕业就拿证

4、无财会背景人士通过学习均可以通过

无论你是财会专业还是非财会专业，如果你想在财会行业有好的发展前景，就去考一个能够带你达到高起点、高薪资，真正有用的“万能通行证”。

三、ACCA就业前景

那考下ACCA之后，能去哪些企业~

1.四大会计师事务所

这个毫无疑问，ACCA这张素有“四大通行证”之称的证书，可谓是通往财会行业权威——四大的绝对加分项。但是，ACCAer可不止四大这一个选择哦~

2.国内会计师事务所

虽然，国际四大一直是财会人心中的圣地，但是近几年来，国内事务所的发展迅猛，收入和排名也随之发生了翻天覆地的变化。今年，身为本土八大的致同挤进前四!拿下ACCA，八大的面试官也会对你青睐有加。

3.投资银行

除了高盛、摩根大通、汇丰这些在国际上赫赫有名的国际银行外，国内的四大银行，也能给ACCA持证人们提供一个很好的施展平台。

4.金融机构

都说，金融、财会不分家，在ACCA的学习大军中，也不乏在金融领域打拼多年的从业者。因为金融工作中涉及到的财务报表、IPO估值等都需要用到财会的内容，所以ACCA可以说是对口证书。

5.500强外企

毫无疑问，ACCA这张起源于英国，适用国际会计准则的高端证书，绝对可以称得上是通往外企的“黄金文凭”。

综合以上就是对于上述ACCA问题的解答了，希望对于各位小伙伴有帮助，小编将持续更新相关内容。

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。

(c) Explain the extent to which you should plan to place reliance on analytical procedures as audit evidence.

(6 marks)

正确答案：
(c) Extent of reliance on analytical procedures as audit evidence
Tutorial note: In the requirement ‘… reliance … as audit evidence’ is a direction to consider only substantive analytical
procedures. Answer points concerning planning and review stages were not asked for and earn no marks.
■ Although there is likely to be less reliance on analytical procedures than if this had been an existing audit client, the fact
that this is a new assignment does not preclude placing some reliance on such procedures.
■ Analytical procedures will not be relied on in respect of material items that require 100% testing. For example, additions
to property is likely to represent a very small number of transactions.
■ Analytical procedures alone may provide sufficient audit evidence on line items that are not individually material. For
example, inventory (less than 1/2% revenue and less than 1% total assets) may be shown to be materially correctly
stated through analytical procedures on consumable stores (i.e. fuel, lubricants, materials for servicing vehicles etc).
■ Substantive analytical procedures are best suited to large volume transactions (e.g. revenue, materials expense, staff
costs). If controls over the completeness, accuracy and validity of recording transactions in these areas are effective then
substantive analytical procedures showing that there are no unexpected fluctuations should reduce the need for
substantive detailed tests.
■ The extent of planned use will be dependent on the relationships expected between variables. (e.g. between items of
financial information and between items of financial and non-financial information). For example, if material costs rise
due to an increase in the level of business then a commensurate increase in revenue and staff costs might be expected
also.
■ ‘Proofs in total’ (or reasonableness tests) provide substantive evidence that income statement items are not materially
misstated. In the case of Yates these might be applied to staff costs (number of employees in each category ×
wage/salary rates, grossed up for social security, etc) and finance expense (interest rate × average monthly overdraft
balance).
■ However, such tests may have limited application, if any, if the population is not homogenous and cannot be subdivided.
For example, all the categories of non-current asset have a wide range of useful life. Therefore it would be
difficult/meaningless to apply an ‘average’ depreciation rate to all assets in the class to substantiate the total depreciation
expense for the year. (Although it might highlight a risk of potential over or understatement requiring further
investigation.)
■ Substantive analytical procedures are more likely to be used if there is relevant information available that is being used
by Yates. For example, as fuel costs will be significant, Yates may monitor consumption (e.g. miles per gallon (MPG)).
■ Analytical procedures may supplement alternative procedures that provide evidence regarding the same assertion. For
example, the review of after-date payments to confirm the completeness of trade payables may be supplemented by
calculations of average payment period on a monthly basis.
Tutorial note: Credit will be given for other relevant points drawn from the scenario. For example, the restructuring during
the previous year is likely to have caused fluctuations that may result in less reliance being placed on analytical procedures.

2 Traditionally, the only objective of a business was to make a profit. However, some writers have suggested that this idea is simplistic and that profitability is only one objective amongst many.

Required:

State and explain Drucker’s eight classifications of objectives.

(15 marks)

正确答案：
2 For the complex, modern business, the view that the single objective of business is to make a profit is regarded by many writers as simplistic. Peter Drucker has argued that for a business to be successful, it must address a number of objectives.
Drucker was one of the first writers to identify the dangers of the single objective of profit maximisation. Concentrating on a single objective (invariably profit) is not only unproductive but potentially harmful to the organisation and can endanger the survival of the business and seriously undermine its future. He argues that business organisations have in fact eight objectives, all of which must be addressed concurrently. These eight objectives are particularly relevant to management, bringing together as they do the need to address all the issues with which the organisation is concerned.
Market standing is the need to identify and maintain market share and to ensure the development of new products to maintain share. Without market standing, no organisation can succeed.
Innovation is the need to develop and find new products and processes; no business can survive on providing the same product or service over the long term. Innovation is fundamental to understanding growth; organisations grow by developing innovative differences to their competitors.
Productivity and ‘contributed value’ recognises the need for efficiency and the efficient use of business resources.
Physical and financial resources is a recognition of the need to use the correct and appropriate financial resources.
Profitability. The word ‘profit’ does not appear, but ‘profitability’. Here there are three important determinants, profitability as a measure of effectiveness (many businesses make a profit which in fact is a poor return on the effort produced), the need for profit so that the business can be self-financing and the need to attract new capital.
Manager performance and development is the explicit recognition that the business requires objectives and that management activity can be linked directly to those objectives.
Worker performance and attitude is recognition that it is vital to measure the performance of the workforce by such means as labour turnover. However, worker attitude is more difficult to measure, but should be attempted.
Public responsibility has become an issue in the twenty-first century. Any business needs to be aware that it is a part of the community within which it operates and is therefore part of a wider social system.

3 Local neighbourhood shops are finding it increasingly difficult to compete with supermarkets. However, three years

ago, the Perfect Shopper franchise group was launched that allowed these neighbourhood shops to join the group

and achieve cost savings on tinned and packaged goods, particularly groceries. Perfect Shopper purchases branded

goods in bulk from established food suppliers and stores them in large purpose-built warehouses, each designed to

serve a geographical region. When Perfect Shopper was established it decided that deliveries to these warehouses

should be made by the food suppliers or by haulage contractors working on behalf of these suppliers. Perfect Shopper

places orders with these suppliers and the supplier arranges the delivery to the warehouse. These arrangements are

still in place. Perfect Shopper has no branded goods of its own.

Facilities are available in each warehouse to re-package goods into smaller units, more suitable for the requirements

of the neighbourhood shop. These smaller units, typically containing 50–100 tins or packs, are usually small trays,

sealed with strong transparent polythene. Perfect Shopper delivers these to its neighbourhood shops using specialist

haulage contractors local to the regional warehouse. Perfect Shopper has negotiated significant discounts with

suppliers, part of which it passes on to its franchisees. A recent survey in a national grocery magazine showed that

franchisees saved an average of 10% on the prices they would have paid if they had purchased the products directly

from the manufacturer or from an intermediary – such as cash and carry wholesalers.

As well as offering savings due to bulk buying, Perfect Shopper also provides, as part of its franchise:

(i) Personalised promotional material. This usually covers specific promotions and is distributed locally, either using

specialist leaflet distributors or loosely inserted into local free papers or magazines.

(ii) Specialised signage for the shops to suggest the image of a national chain. The signs include the Perfect Shopper

slogan ‘the nation’s local’.

(iii) Specialist in-store display units for certain goods, again branded with the Perfect Shopper logo.

Perfect Shopper does not provide all of the goods required by a neighbourhood shop. Consequently, it is not an

exclusive franchise. Franchisees agree to purchase specific products through Perfect Shopper, but other goods, such

as vegetables, fruit, stationery and newspapers they source from elsewhere. Deliveries are made every two weeks to

franchisees using a standing order for products agreed between the franchisee and their Perfect Shopper sales

representative at a meeting they hold every three months. Variations to this order can be made by telephone, but only

if the order is increased. Downward variations are not allowed. Franchisees cannot reduce their standing order

requirements until the next meeting with their representative.

Perfect Shopper was initially very successful, but its success has been questioned by a recent independent report that

showed increasing discontent amongst franchisees. The following issues were documented.

(i) The need to continually review prices to compete with supermarkets

(ii) Low brand recognition of Perfect Shopper

(iii) Inflexible ordering and delivery system based around forecasts and restricted ability to vary orders (see above)

As a result of this survey, Perfect Shopper has decided to review its business model. Part of this review is to reexamine

the supply chain, to see if there are opportunities for addressing some of its problems.

Required:

(a) Describe the primary activities of the value chain of Perfect Shopper. (5 marks)

正确答案：
(a) Inbound logistics: Handling and storing bulk orders delivered by suppliers and stored on large pallets in regional warehouses.
All inbound logistics currently undertaken by the food suppliers or by contractors appointed by these suppliers.
Operations: Splitting bulk pallets into smaller packages, packing, sealing and storing these packages.
Outbound logistics: Delivery to neighbourhood shops using locally contracted distribution companies.
Marketing & Sales: Specially commissioned signs and personalised sales literature. Promotions and special offers.
Service: Specialist in-store display units for certain goods, three monthly meeting between franchisee and representative.

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