一起来看看普通财务人员和ACCA会员到底有哪些差别？

发布时间：2020-01-01

关于普通财务人员和ACCA会员到底有哪些差别？不知道的小伙伴快跟着51题库考试学习网一起来了解一下吧！

ACCA在国内称为"国际注册会计师"，实际上是英国的注册会计师协会之一，但它是英国具有特许头衔的4家注册会计师协会之一，也是当今知名的国际性会计师组织之一。

ACCA是国际会计准则委员会的创始成员，也是国际会计师联合会的主要成员。ACCA在欧洲会计专家协会、亚太会计师联合会和加勒比特许会计师协会等会计组织中起着非常重要的作用。

很多人都会问：考ACCA有用吗？ACCA持证人都有什么就业优势呢？为了更进一步的了解ACCA在中国的认可度和含金量，帮助普通财会人进行更高级别的能力提升，51题库考试学习网给大家分析一下ACCA当前的国内形势。

一、国内认可度

ACCA是全球权威的财会金融领域的证书之一，在全球有180多个国家认可，被称为国际财会界的"通行证"，是国际认可范围高的财务人员资格证书，但在中国同样受到了学员的瞩目。据统计，在中国已经拥有超过700多家大型企业与ACCA展开了战略合作，共同培养ACCA财务精英。

二、ACCA国内会员需求

传统的财务会计已经被淘汰了，如今的财会大都需要具有国际会计视野，拥有高端财务管理经验的新型人才。而ACCA课程体系正是根据现时商务社会对财会人员的实际要求进行开发、设计的。它不仅注重培养学员的财会基础技能，更提升了学员学适应各种环境，成为全面管理素质的高级财务管理专家的能力。

三、ACCA会员年薪

据ACCA年度薪资调查报告显示，应届生拿到ACCA认证后最低年薪基本不会低于15万。而ACCA会员中竟有52%的人年薪足以达到30万至50万人民币之间，年收入在50万至100万人民币之间的比例也高达21%。由此可见，ACCA会员不仅前景广阔，更有巨大的薪酬优势。

以上就是51题库考试学习网带给大家的内容，如果遇到其他不能解决的问题，请及时反馈给51题库考试学习网，我们会尽快帮你解答。

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 the advantages from a tax point of view of operating the new business as a partnership rather than

as a company whilst it is making losses. You should calculate the tax adjusted trading loss for the year

ending 31 March 2008 for both situations and indicate the years in which the loss relief will be obtained.

You are not required to prepare any other supporting calculations. (10 marks)

正确答案：

(b) The new business
There are two tax advantages to operating the business as a partnership.
(i) Reduction in taxable income
If the new business is operated as a company, Cindy and Arthur would both be taxed at 40% on their salaries. In
addition, employer and employee national insurance contributions would be due on ￡105 (￡5,000 – ￡4,895) in respect
of each of them.
If the new business is operated as a partnership, the partners would have no taxable trading income because the
partnership has made a loss; any salaries paid to the partners would be appropriations of the profit or loss of the
business and not employment income. They would, however, each have to pay Class 2 national insurance contributions
of ￡2·10 each per week.
(ii) Earlier relief for trading losses
If the new business is operated as a company, its tax adjusted trading loss in the year ending 31 March 2008 would
be as follows:

(b) (i) Compute the corporation tax liability of Speak Write Ltd for its first trading period on the assumption

that the IR 35 legislation applies to all of its income. (2 marks)

正确答案：

 

(ii) the strategy of the business regarding its treasury policies. (3 marks)

(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of the

report.)

正确答案：
(ii) Strategy of the business regarding its treasury policies
Treasury policies are reviewed regularly by the Board. It is group policy to account for all financial instruments as cash
flow hedges. As a result, changes in the fair values of financial instruments are deferred in reserves to the extent the
hedge is effective and released to profit or loss in the time periods in which the hedged item impacts profit or loss.
The Group contracts fixed rate currency swaps and issues floating to fixed rate interest rate swaps to meet the objective
of protecting borrowing costs. The cash flow effects of the interest rate swaps match the cash flows on the underlying
instruments so that there is no net cash flow effect from movements in market interest rates. If the interest rate swaps
had not been transacted there could have been an increase in the annual net interest payable to the Group. The strategy
of the group is to minimise the exposure to interest rate fluctuations.

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