你知道考ACCA对个人发展有哪些提升吗？

发布时间：2020-05-14

随着ACCA的国际认可度不断提高，学习ACCA的同学也越来越多。很多ACCA小白对于ACCA还并没有深入了解，只是知道ACCA很厉害，那么你知道考ACCA对个人发展有哪些提升吗？一起来了解一下吧！

一、工作升值

在日益复杂的经济环境中，企业愈发意识到专业会计师对稳健的运营和可持续发展的重要性。ACCA课程设置由浅入深，涵盖了企业战略管理、管理会计、财务会计、财务管理、风险管理以及税务、法律等相关课程。

凭借全面扎实的知识技能，具备ACCA资格专业会计师熟知企业运营的方方面面，无论是在跨国企业、国有企业还是中小企业，都是能够在优化财务流程，加强内部控制，商业分析，评估企业整体运营等方面充分发挥所长。

ACCA会员之中不乏身居要职的首席财务官、财务总监等高级财务管理人员，他们通过深入地参与公司的战略制定，以及在风险管理行政总裁和董事会信赖的合作伙伴。

二、能力提升

ACCA资格多涵盖的财务报告、审计、税务和法律课程能够为会计师胜任执业工作提供必要的专业知识。

同时，ACCA为不同国籍和地区的学员设置了40多种适当地国家和地区的法律与税务方面的试卷，中国学员可以选择报考中国法律和税务的试卷，使他们报考ACCA更具有现实意义。

ACCA资格课程不仅能够帮助学员掌握所需的知识和技能。

而且通过提供各种后续教育机会，让他们的专业水平与时俱进。

更为重要的是，ACCA会员也会不遗余力的保证会员遵循最高的执业标准和道德准则。这些都是促使会员成长为国际专业会计师的必要条件。

三、学习机会多

ACCA 前两个阶段考试通过后，在国内即可申请牛津布鲁克斯大学的(荣誉)理学士学位；

ACCA 会员可通过网络课程及论文提交，获得牛津布鲁克斯大学 MBA 硕士学位；

ACCA 证书持有者，留学签证率高，海外就业及移民可获得技术加分；

ACCA 证书持有者，可在工商企业财务部门、审计/会计师事务所、外资银行等金融机构、财政税务部门、跨国公司、国内境外上市公司等从事财务、财务管理和金融分析咨询工作。

ACCA 会员可拥有包括欧盟所有成员国、美、加、澳、新西兰、香港、新加坡、马来西亚等数十个国家和地区的注册会计师的优先转换权。

以上就是关于ACCA考试的相关信息了，希望可以帮助到你哦！想了解更多相关信息，请关注51题库考试学习网。

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。

(ii) Upwards; (3 marks)

正确答案：
(ii) Upwards communication is generally non-directive in nature and often takes two forms: personal problems or suggestions and/or technical feedback as part of the organisation’s control system.

(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated in

the financial statements of Savage for the year ended 31 October 2005. (4 marks)

正确答案：
(b) The contributions payable by Savage to the trustees will not count as an asset for the purposes of the valuation of the fund.
IAS19 (paragraph 103) states that plan assets should not include unpaid contributions due from the reporting entity to the
fund. Thus in the financial statements of Savage the contributions would be shown as an amount payable to the trustees
and there may be legal repercussions if the amount is not paid within a short period of time. Following the introduction of
changes to a defined benefit plan, a company should recognise immediately past service costs where the benefit has vested.
In the case where the benefits have not vested then the past service costs will be recognised as an expense over the averageperiod until the benefits vest. The company will therefore recognise $125 million at 1 November 2004.

(d) Evaluate the circumstances in which a government can act as an aid to business performance. (5 marks)

正确答案：
(d) Governments may act as an aid to business performance in the following ways:
– A government can increase aggregate demand for goods and services by increased government spending and/or by
reducing taxation so that firms (and individuals) have more after tax income available to spend.
– Government policy may encourage firms to locate to particular areas. This is particularly the case where there is high
unemployment in such areas.
– Government policy via the use of quotas and import tariffs might make it more difficult for overseas firms to compete in
domestic markets.
– A government can regulate monopolies in particular with regard to the prices they charge and the quality of their goods
and services.
– Government policy can regulate the activities of those firms which do not act in the best interests of the environment.
(Alternative relevant discussion would be acceptable)

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