湖北省考生：ACCA国际会计师是什么证书？好考吗？

发布时间：2020-01-09

随着时代的更替，相信有越来越多的人听说过ACCA证书吧，也有很多人知晓其含金量和社会认可度是逐年在增加；因此，有不少人慕名前来咨询关于ACCA证书的相关事宜。今天51题库考试学习网就统一为大家介绍一下什么是ACCA？以及它的难易程度，感兴趣的同学可以收藏起来~ 

首先，何为ACCA呢？ACCA在国内称为"国际注册会计师"，实际上是特许公认会计师公会(The Association Of Chartered Certified Accountants)的缩写，它是英国具有特许头衔的4家注册会计师协会之一，总部设立在英国，也是当今最知名的国际性会计师组织之一。ACCA资格被认为是"国际财会界的通行证"。许多国家立法许可ACCA会员从事审计、投资顾问和破产执行工作。它最有价值的地方是这个证书是全球都认可的，无论是你加入国企还是海外企业，相信这个证书一定会为你的履历上增添一抹光彩，从而增加你应试成功的几率。

ACCA目前在全球拥有近101个办事处和超过7400多家的认可雇主企业。覆盖事务所、金融服务、科技、制造等热门行业。可以说，拥有ACCA会员资格，就拥有了在世界各地就业的“通行证”。由此可见，ACCA证书的含金量是有多高。

因此ACCA证书也被会计界人士亲切地叫做：含着“金钥匙”的证书

那么ACCA持证者的就业方向，主要分为以下三大类：

一、金融服务类

大型银行和投资银行：无论是大型国有、股份制银行还是投资银行，都认可ACCA的国际资质，毕竟由于目前持有ACCA证书的人数还较少，能成功拿到ACCA证书的人想必一定是各方面能力都很突出的佼佼者。

二、事务所及咨询类

咨询企业：如麦肯锡、埃森哲等国际大牌咨询机构。

会计师事务所：国际四大会计师事务所：普华永道、毕马威、德勤、安永。国内八大会计师事务所：瑞华、立信、天健、信永中和、大华、大信、致同和天职国际。

这一部分对会计审计计算方面要求较高的，持有ACCA证书的人经过国际考核，认可度还是比较高的。

三、知名企业类

世界五百强：比如壳牌、英特尔、强生医疗、联合利华、百事食品等。

国内大中型企业或国企：比如中国中化、联想、中国移动、阿里巴巴、华为等。

这一部分的工作就比较强调语言交流能力，持有ACCA考试证书的人无论是英语交流还是中文交流相信都是手到擒来的。

在工作中ACCA会员会担任各类要职，其中担任公司副总裁/合伙人的就有5%，企业CFO有10%，财务总监的占12%，风控、审计、税务筹划经理各占9%、23%、16%。

说了这么多ACCA证书的好处，那么它好考吗？或许这是目前很多人关心的话题吧

首先，要给大家解释一下的是：ACCA是全英文的考试，包括考试题目、材料等都是英文这就是与国内考试的最大的区别。

其次，在于它的考试科目：多达13科目，在于从F阶段到P阶段简直是质的突破，不过通过率还是挺高的，所以想报的还是建议报考的。

（温馨提示：ACCA考试一个考季只能报考最多4个科目，且必须要F阶段全部科目通过之后才可以报考P阶段的）

虽然ACCA考试科目众多，但ACCA每个阶段完成后，ACCA官方协会都会颁发相应的证书鼓励ACCA考试小伙伴继续考下去，同时这些证书都可以帮助你找实习找工作、show给你的老板升职加薪、申请国外留学等等

以上就是关于ACCA考试的相关信息，51题库考试学习网想告诉大家的是，其实一个证书好不好考并不是绝对的，这取决于你自己的努力程度。俗话说，有志者事竟成，相信只要通过自己的不懈努力，通过看似很困难的ACCA考试也不是太大的问题。

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) Suggest THREE other performance measures (not applied in (i)) which might be used to assess the

customer perspective of the balanced scorecard of GER. (3 marks)

正确答案：
(ii) Performance measures that may be used to assess the customer perspective of the balanced scorecard of GER include
the following:
Lost or damaged luggage per 1,000 passengers
Train cancellation rate
Denied boarding rate
Number of passenger complaints.
Note: Only three measures were required.

Glove Co makes high quality, hand-made gloves which it sells for an average of $180 per pair. The standard cost of labour for each pair is $42 and the standard labour time for each pair is three hours. In the last quarter, Glove Co had budgeted production of 12,000 pairs, although actual production was 12,600 pairs in order to meet demand.

37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930.

At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.

When overtime is required, workers are paid 25% more than their usual hourly rate.

Required:

(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)

(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)

(c) Assess the performance of the production manager for the last quarter. (7 marks)

正确答案：
(a)BasicvariancesLabourratevarianceStandardcostoflabourperhour=$42/3=$14perhour.Labourratevariance=(actualhourspaidxactualrate)–(actualhourspaidxstdrate)Actualhourspaidxactualrate=$531,930.Actualhourspaidxstdrate=37,000x$14=$518,000.Thereforeratevariance=$531,930–$518,000=$13,930ALabourefficiencyvarianceLabourefficiencyvariance=(actualproductioninstdhours–actualhoursworked)xstdrate[(12,600x3)–37,000]x$14=$11,200F(b)PlanningandoperationalvariancesLabourrateplanningvariance(Revisedrate–stdrate)xactualhourspaid=[$14·00–($14·00x1·02)]x37,000=$10,360A.LabourrateoperationalvarianceRevisedratexactualhourspaid=$14·28x37,000=$528,360.Actualcost=$531,930.Variance=$3,570A.Labourefficiencyplanningvariance(Standardhoursforactualproduction–revisedhoursforactualproduction)xstdrateRevisedhoursforeachpairofgloves=3·25hours.[37,800–(12,600x3·25)]x$14=$44,100A.Labourefficiencyoperationalvariance(Revisedhoursforactualproduction–actualhoursforactualproduction)xstdrate(40,950–37,000)x$14=$55,300F.(c)AnalysisofperformanceAtafirstglance,performancelooksmixedbecausethetotallabourratevarianceisadverseandthetotallabourefficiencyvarianceisfavourable.However,theoperationalandplanningvariancesprovidealotmoredetailonhowthesevarianceshaveoccurred.Theproductionmanagershouldonlybeheldaccountableforvarianceswhichhecancontrol.Thismeansthatheshouldonlybeheldaccountablefortheoperationalvariances.Whentheseoperationalvariancesarelookedatitcanbeseenthatthelabourrateoperationalvarianceis$3,570A.Thismeansthattheproductionmanagerdidhavetopayforsomeovertimeinordertomeetdemandbutthemajorityofthetotallabourratevarianceisdrivenbythefailuretoupdatethestandardforthepayrisethatwasappliedatthestartofthelastquarter.Theovertimeratewouldalsohavebeenimpactedbythatpayincrease.Then,whenthelabourefficiencyoperationalvarianceislookedat,itisactually$55,300F.Thisshowsthattheproductionmanagerhasmanagedhisdepartmentwellwithworkerscompletingproductionmorequicklythanwouldhavebeenexpectedwhenthenewdesignchangeistakenintoaccount.Thetotaloperatingvariancesaretherefore$51,730Fandsooverallperformanceisgood.Theadverseplanningvariancesof$10,360and$44,100donotreflectontheperformanceoftheproductionmanagerandcanthereforebeignoredhere.

Which of the following statements relating to internal and external auditors is correct?

A.Internal auditors are required to be members of a professional body

B.Internal auditors’ scope of work should be determined by those charged with governance

C.External auditors report to those charged with governance

D.Internal auditors can never be independent of the company

正确答案：B

A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

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