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。

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(ii) Briefly discuss TWO factors which could reduce the rate of return earned by the investment as per the

results in part (a). (4 marks)

正确答案：
(ii) Two factors which might reduce the return earned by the investment are as follows:
(i) Poor product quality
The very nature of the product requires that it is of the highest quality i.e. the cakes are made for human
consumption. Bad publicity via a ‘product recall’ could potentially have a catastrophic effect on the total sales to
Superstores plc over the eighteen month period.
(ii) The popularity of the Mighty Ben character
There is always the risk that the popularity of the character upon which the product is based will diminish with a
resultant impact on sales volumes achieved. In this regard it would be advisable to attempt to negotiate with
Superstores plc in order to minimise potential future losses.

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(ii) List the additional information required in order to calculate the employment income benefit in respect

of the provision of the furnished flat for 2007/08 and advise Benny of the potential income tax

implications of requesting a more centrally located flat in accordance with the company’s offer.

(4 marks)

正确答案：
(ii) The flat
The following additional information is required in order to calculate the employment income benefit in respect of the
flat.
– The flat’s annual value.
– The cost of any improvements made to the flat prior to 6 April 2007.
– The cost of power, water, repairs and maintenance etc borne by Summer Glow plc.
– The cost of the furniture provided by Summer Glow plc.
– Any use of the flat by Benny wholly, exclusively and necessarily for the purposes of his employment.
Tutorial note
The market value of the flat is not required as Summer Glow plc has owned it for less than six years.
One element of the employment income benefit in respect of the flat is calculated by reference to its original cost plus
the cost of any capital improvements prior to 6 April 2007. If Benny requests a flat in a different location, this element
of the benefit will be computed instead by reference to the cost of the new flat, which in turn equals the proceeds of
sale of the old flat.
Accordingly, if, as is likely, the value of the flat has increased since it was purchased, Benny’s employment income
benefit will also increase. The increase in the employment income benefit will be the flat’s sales proceeds less its original
cost less the cost of any capital improvements prior to 6 April 2007 multiplied by 5%.

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(b) Determine whether the factoring company’s offer can be recommended on financial grounds. Assume a

working year of 365 days and base your analysis on financial information for 2006. (8 marks)

正确答案：

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(b) Using the unit cost information available and your calculations in (a), prepare a financial analysis of the

decision strategy which TOC may implement with regard to the manufacture of each product. (6 marks)

正确答案：

 

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