HR为什么专选ACCA持证人？你知道吗？

发布时间：2020-03-22

关于HR为什么专选ACCA持证人？你知道吗？不知道的也没关系，下面就跟着51题库考试学习网一起来了解一下吧！

许多人都在抱怨，ACCA考证的时间那么长，报名费还特别贵，考试的科目又多，我辛辛苦苦准备这么长时间，只为了考下一张证书，到底是为了什么？

许多人对ACCA证书都有很大的误解，其实考下ACCA证书的作用远比你知道的要多，国内外知名企业对ACCA持证人的需求度也很高，金融机构、四大、知名外企等都在寻找ACCA持证人。

哪些雇主正在寻找ACCA持证人？

国内外很多知名企业都是ACCA资格的认可雇主，他们对ACCA人才一直求贤若渴，在相关人员的招聘要求上会直接注明“prefer ACCA”的字眼，这些企业主要有：

会计师事务所类：其中以四大会计师事务所最为知名，对ACCA持证人也一直十分偏好。因此，每年申请四大的应届毕业生中是ACCA学员的不在少数，而事实证明，ACCA的学习也的确让他们在四大的面试过程中占据优势。

银行及金融服务类：这类专业服务企业是ACCA在中国地区的知名认可雇主企业之一。银行、金融机构的一些财务、金融岗都非常需要具备专业资格认证的ACCA持证人才，尤其是在涉及到部分海外业务的岗位，ACCA的国际会计知识很有用。

500强等国际知名企业：很多跨国企业通常都有自己的全球财务共享中心，岗位分工细致，全球业务广泛，对ACCA这种熟悉国际会计准则的财务人十分偏爱，在招聘一些财务高管的时候，也会写上ACCA资格的要求。

为什么专选ACCA的持证人？

事实就摆在我们眼前，到底ACCA持证人身上有哪些特质吸引着企业的目光呢？一家大型外资企业的资深HR，专门负责企业财务岗位的招聘工作，以自己多年的招聘经验向51题库考试学习网阐述了她认为的企业看中ACCA持证人的真正原因：

1、招聘财务，筛选简历的时候会优先选择ACCA持证人，哪怕你还没考完，只要在简历里有，我们就会多留意一眼。虽然我们自己不是做财务的，但是我们知道这个证书从一定程度上代表了一定的国际会计水准，通过面试可以看出，大部分ACCA持证人都有国际化财务视野，思考问题的方向更多元化。毕竟ACCA是一套理论和实务结合的课程体系。

2、ACCA体系培养出的人才非常受到管理层的肯定，因为他们不仅拥有专业的会计知识，而且拥有一系列相对来说比较先进的财务管理观念，他们往往不拘泥于基础的会计核算，更乐于接受管理和分析的部分。据不少企业负责人反映，ACCA持证人能够运用所学的方法论，身体力行地实现财务价值，帮助企业解决财务难题，并不是只会口头上画画饼。

以上就是51题库考试学习网带给大家的内容，如果还有其他不清楚的问题，请及时反馈给51题库考试学习网，我们会尽快帮您解答。

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。

(b) Explain Mintzberg’s five organisational components. (10 marks)

正确答案：
(b) The strategic apex is the highest level of the organisation and is therefore the highest level of management. This part ensures that the organisation’s mission is followed and manages the relationship with the environment.
The operating core is the part that represents the productive activity of the organisation, gathering inputs and, through conversion, turns them into outputs.
The middle line represents that part of the organisation where the middle managers operate. The role of this part is to turn the instructions of the strategic apex into activities for the operating core.
The technostructure includes the staff who provide a technical or supportive activity but which are not a part of the core activities. This part of the organisation includes the engineering, accounting and human resource departments.
The support staff carry out the ancillary activities that are neither part of the core nor the technostructure. Support staff have no role in the direct activities of the organisation: these activities include catering and public relations.(Students may draw the appropriate diagram)

(b) Explain why Oliver might legitimately feel he has a grievance against his manager and identify which aspects

of the formal disciplinary procedure David Morgan did not follow or allow in this case. (9 marks)

正确答案：
Part (b):
Oliver may feel he has a grievance as a consequence of treatment which he perceives as unfair. Proper disciplinary procedures are
essential for harmonious relationships between management and all staff. Oliver may feel that he has been singled out and that
David Morgan does not understand the need for equity in invoking disciplinary procedures.
David Morgan did not follow this procedure. No informal talk took place which might have resolved the problem, preferring to
deliver an oral warning, then moving to a written warning and dismissal. Oliver was not represented and his dismissal is likely to
lead to dissatisfaction with Oliver’s peers.
Oliver must now invoke the correct grievance procedure.

(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following

items in the balance sheet:

(i) trade receivables; and (3 marks)

正确答案：
(d) Principal audit work
(i) Trade receivables
■ Review of agreements to determine the volume rebates terms. For example,
– the % discounts;
– the volumes to which they apply;
– the period over which they accumulate;
– settlement method (e.g. by credit note or other off-set or repayment).
■ Direct positive confirmation of a value-weighted sample of balances (i.e. larger amounts) to identify potential
overstatement (e.g. due to discounts earned not being awarded).
■ Monitoring of after-date cash receipts and matching against amounts due as shortfalls may indicate disputed
amounts.
■ Review of after-date credit notes to ensure adequate allowance (accrual) is made for discounts earned in the year
to 30 June 2006.
■ Credit risk analysis of individually significant balances and assessment of impairment losses (where carrying value
is less than the present value of the estimated cash flows discounted at the effective interest rate).

(ii) Division C is considering a decision to lower its selling price to customers external to the group to $95

per kilogram. If implemented, this decision is expected to increase sales to external customers to

70,000 kilograms.

Required:

For BOTH the current selling price of CC of $105 per kilogram and the proposed selling price of $95

per kilogram, prepare a detailed analysis of revenue, costs and net profits of BAG.

Note: in addition, comment on other considerations that should be taken into account before this selling

price change is implemented. (6 marks)

正确答案：

 

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