你知道ACCA中国地区的认可公司有哪些吗？

发布时间：2020-01-04

最近好多想考ACCA的小伙伴都会担心ACCA考完之后有没有用，尤其在中国，这种外国的认证是否能够赢得中国企业的认可。为了证明ACCA在国内真的有用，今天就由51题库考试学习网为大家汇总了国内认可ACCA的主要企业。

具体名单如下：银行及金融服务类：法国兴业银行Societe GeneraleLimited中国工商银行Industrial And Commercial Bank Of China中国国际金融公司China International Capital Corporation Limited中国人寿保险股份有限公司China LifeInsurance Co，Ltd.世界银行驻中国代表团The World Bank Office鼎辉投资CDH Investment东亚银行有限公司The Bank of East AsiaLimited荷兰银行有限公司ABN-ARMOBankN.V，花旗银行有限公司CitibankCo.，Ltd.恒生银行Hang Seng Bank Ltd英国保诚保险The PrudentialAssuranceCoLtd法国外贸银行上海分行NatexisBanquesPopulaires，ShanghaiBranch汇丰银行有限公司HSBC BankCompany Limited美国摩根大通银行有限公司中国JPMorgan Chase Bank美国友邦保险有限公司上海分公司AmericanInternaltionalAssuranceghaiBranch上汽通用汽车金融有限责任公司GMAC-SAICAutomotiveFinanceCo，Ltd荷兰银行上海分行ABN AMRO Bank，Shanghai Branch渣打银行有限公司Standard Chartered Bank China东亚银行有限公司沈阳分行The Bank of EastAsiaLimited Shenyang Branch东亚银行有限公司西安分行The Bank ofEastAsiaLimitedXi‘anBranch。

会计师事务所类：安永会计师事务所ERNST&YOUNG毕马威华振会计师事务所KPMG德勤华永会计师事务所DeloitteToucheTohmatsu CPALtd富勤国际FortuneInternational雷博国际会计师事务所LehmanBrownCPAs普华永道中天会计师事务所有限公司PricewaterhouseCoopers

知名企业类：碧辟投资有限公司BPHoldingsLimited壳牌有限公司Shell陶氏化学投资有限公司Dow ChemicalInvestment微软有限公司MicrosoftCo.，Ltd西门子中国有限公司Siemens Ltd，China中国移动通信集团公司ChinaMobileCommunicationsCorporation艾森哲咨询Accenture奥美整合行销传播集团Ogilvy&Mather飞利浦投资有限公司PhilipsInvestmentCompanyLimited联想集团LenovoGroup摩托罗拉电子有限公司Motorola Electric China Ltd中国中化集团公司Sinochem Corporation７天连锁酒店集团7 Days Inn Group腾讯控股有限公司Tencent Holdings Limited金蝶软件有限公司Kingdee SoftwareCo.，Ltd.美的集团MideaGroup美赞臣有限公司MeadJohnson中国平安保险股份有限公司Ping An InsuranceCompanyofChina，Ltd安利日用品有限公司Amway.奥的斯电梯有限公司Otis Elevator China Co，Ltd.蒂森克虏伯投资有限公司ThyssenKruppChina加拿大中国钻石集团China Diamond Corp.联合利华中国公司UnileverChina通用电气医疗集团GE Healthcare中国铝业AluminumCorporationofChina Limited德高中国JCDecauxChina杜邦中国集团有限公司DuPontChinaHoldingCo.，Ltd甫瀚Protiviti霍尼韦尔有限公司HoneywellChina麦肯锡中国McKinsey&Company a英特尔有限公Intel China Ltd.3M中国有限公司3M ChinaLimited强生医疗有限公司Johnson&JohnsonMedicalLtd中国百胜餐饮集团Yum！Restaurants China百事食品有限公司PepsiCo FoodsCo，Ltd.通用电气有限公司General ElectricCo.，Ltd中瀚石林企业咨询有限公司SBAStoneForest CorporateAdvisory雀巢香港有限公司NestleHonKong Ltd肯德基BirdlandLimited-KFC三一重工股份有限公司SanyHeavyIndustryCo，Ltd戴尔有限公司DellComputerLtd华为技术有限公司Huawei TechnologiesCo，Ltd.新加坡传媒公司SingaporePressHoldings联合国开发计划署驻华代表处United NationsDevelopmentProgramme世界自然基金会中国分会WWF China神州数码DigitalChina联邦快递FedExKinko’s加拿大中国钻石集团China Diamond Corp.高教出版社HigherEducationPress大唐电信科技股份有限公司DatangTelecomTechnologyCo，Ltd.广发证券股份有限公司GFSecuritiesCo.，Ltd.箭牌糖果有限公司Wrigley ConfectioneryLimited三一重工股份有限公司SanyHeavyIndustryCo，Lt顺丰速运有限公司ess中兴通讯股份有限公司ZTE Corporation比亚迪股份有限公司BYDCompanyLimited海南航空股份有限公司HAINANAIRLINESCOMPANYLIMITED乐购管理有限公司Tesco ManagementShanghaiCo.，Ltd泰科电子有限公司TEConnectivity帝国烟草ImperialTobaccoLimitedandGroupCompanie上海四季酒店FourSeasonsHotelShanghai盛大游戏有限公司ShandaGamesLimited太太乐食品有限公司ShanghaiTOTOLEFoodLtd.IMI中国IMI ChinaTNT快递TNT China东方国际有限公司OrientInternaionalCo.，Ltd.豪生国际酒店集团HowardJohnsonInternational。

其实ACCA证书是一个国际性的证书，其在包含中国在内的全球179个国家通用，是发展最快、学员最多的证书。它在全球约有7500多家企业雇主，国内各大企业也都纷纷认可并优先录取ACCA会员。所以看到这里的小伙伴们就不再担心ACCA的实用性啦。

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) Critically evaluate Vincent Viola’s view that corporate governance provisions should vary by country.

(8 marks)

正确答案：
(c) Corporate governance provisions varying by country
There is a debate about the extent to which corporate governance provisions (in the form. of either written codes, laws or
general acceptances) should be global or whether they should vary to account for local differences. In this answer, Vincent
Viola’s view is critically evaluated.
In general terms, corporate governance provisions vary depending on such factors as local business culture, businesses’
capital structures, the extent of development of capital funding of businesses and the openness of stock markets. In Germany,
for example, companies have traditionally drawn much of their funding from banks thereby reducing their dependence on
shareholders’ equity. Stock markets in the Soviet Union are less open and less liquid than those in the West. In many
developing countries, business activity is concentrated among family-owned enterprises.
Against Vincent’s view
Although business cultures vary around the world, all business financed by private capital have private shareholders. Any
dilution of the robustness of provisions may ignore the needs of local investors to have their interests adequately represented.
This dilution, in turn, may allow bad practice, when present, to exist and proliferate.
Some countries suffer from a poor reputation in terms of endemic corruption and fraud and any reduction in the rigour with
which corporate governance provisions are implemented fail to address these shortcomings, notwithstanding the fact that they
might be culturally unexpected or difficult to implement.
In terms of the effects of macroeconomic systems, Vincent’s views ignore the need for sound governance systems to underpin
confidence in economic systems. This is especially important when inward investment needs are considered as the economic
wealth of affected countries are partly underpinned by the robustness, or not, of their corporate governance systems.
Supporting Vincent’s view
In favour of Vincent’s view are a number of arguments. Where local economies are driven more by small family businesses
and less by public companies, accountability relationships are quite different (perhaps the ‘family reasons’ referred to in the
case) and require a different type of accounting and governance.
There is a high compliance and monitoring cost to highly structured governance regimes that some developing countries may
deem unnecessary to incur.
There is, to some extent, a link between the stage of economic development and the adoption of formal governance codes.
It is generally accepted that developing countries need not necessarily observe the same levels of formality in governance as
more mature, developed economies.
Some countries’ governments may feel that they can use the laxity of their corporate governance regimes as a source of
international comparative advantage. In a ‘race to the bottom’, some international companies seeking to minimise the effects
of structured governance regimes on some parts of their operations may seek countries with less tight structures for some
operations.

3 The directors of The Healthy Eating Group (HEG), a successful restaurant chain, which commenced trading in 1998,

have decided to enter the sandwich market in Homeland, its country of operation. It has set up a separate operation

under the name of Healthy Sandwiches Co (HSC). A management team for HSC has been recruited via a recruitment

consultancy which specialises in food sector appointments. Homeland has very high unemployment and the vast

majority of its workforce has no experience in a food manufacturing environment. HSC will commence trading on

1 January 2008.

The following information is available:

(1) HSC has agreed to make and supply sandwiches to agreed recipes for the Superior Food Group (SFG) which

owns a chain of supermarkets in all towns and cities within Homeland. SFG insists that it selects the suppliers

of the ingredients that are used in making the sandwiches it sells and therefore HSC would be unable to reduce

the costs of the ingredients used in the sandwiches. HSC will be the sole supplier for SFG.

(2) The number of sandwiches sold per year in Homeland is 625 million. SFG has a market share of 4%.

(3) The average selling price of all sandwiches sold by SFG is $2·40. SFG wishes to make a mark-up of 331/3% on

all sandwiches sold. 90% of all sandwiches sold by SFG are sold before 2 pm each day. The majority of the

remaining 10% are sold after 8 pm. It is the intention that all sandwiches are sold on the day that they are

delivered into SFG’s supermarkets.

(4) The finance director of HSC has estimated that the average cost of ingredients per sandwich is $0·70. All

sandwiches are made by hand.

(5) Packaging and labelling costs amount to $0·15 per sandwich.

(6) Fixed overheads have been estimated to amount to $5,401,000 per annum. Note that fixed overheads include

all wages and salaries costs as all employees are subject to fixed term employment contracts.

(7) Distribution costs are expected to amount to 8% of HSC’s revenue.

(8) The finance director of HSC has stated that he believes the target sales margin of 32% can be achieved, although

he is concerned about the effect that an increase in the cost of all ingredients would have on the forecast profits

(assuming that all other revenue/cost data remains unchanged).

(9) The existing management information system of HEG was purchased at the time that HEG commenced trading.

The directors are now considering investing in an enterprise resource planning system (ERPS).

Required:

(a) Using only the above information, show how the finance director of HSC reached his conclusion regarding

the expected sales margin and also state whether he was correct to be concerned about an increase in the

price of ingredients. (5 marks)

正确答案：

 

(c) Discuss the factors that might influence whether the initial bid is likely to be accepted by the shareholders of Wragger plc.

正确答案：

(c) The type of payment might influence the success of the bid. Paxis is proposing a share for share exchange which offers a continuation in ownership of the entity, albeit as part of the successful bidder. However, relative share prices will change during the period of the bid, and the owner of shares in the potential victim company will not know the precise postacquisition value of the bid. An alternative might be cash payments which provides a known, precise sum, and might be favoured for this reason. However, in some countries payment in cash might lead to an immediate capital gains tax liability for the investor.

The effective price offered would of course be a major influence. Paxis would need to offer a premium over the existing share price, but the size of the premium that would be acceptable is unknown. Informal discussions with major shareholders of Wragger might assist in determining this (subject to such discussions being permitted by the regulatory authorities).

(c) Critically discuss the adoption of activity-based management (ABM) in companies such as TOC. (6 marks)

正确答案：
(c) Activity-based management (ABM) is a method of identifying and evaluating activities that a business performs using
activity-based costing to carry out a value chain analysis or a re-engineering initiative to improve strategic and operational
decisions in an organisation. Activity-based costing establishes relationships between overhead costs and activities so that
overhead costs can be more precisely allocated to products, services, or customer segments. Activity-based management
focuses on managing activities to reduce costs and improve customer value.
Kaplan and Cooper (1998) divide ABM into operational ABM and strategic ABM:
Operational ABM is about ‘doing things right’, using ABC information to improve efficiency. Those activities which add value
to the product can be identified and improved. Activities that don’t add value are the ones that need to be reduced to cut costs
without reducing product value.
Strategic ABM is about ‘doing the right things’, using ABC information to decide which products to develop and which
activities to use. This can also be used for customer profitability analysis, identifying which customers are the most profitable
and focusing on them more.
A risk with ABM is that some activities have an implicit value, not necessarily reflected in a financial value added to any
product. For instance a particularly pleasant workplace can help attract and retain the best staff, but may not be identified as
adding value in operational ABM. A customer that represents a loss based on committed activities, but that opens up leads
in a new market, may be identified as a low value customer by a strategic ABM process.
ABM can give middle managers an understanding of costs to other teams to help them make decisions that benefit the whole
organisation, not just their activities’ bottom line.

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