宁夏考生：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。

(b) Assess the extent to which social responsibility issues could and should affect his decision to move into the

new product area. (8 marks)

正确答案：
(b) Recent corporate scandals have increased the critical awareness of the need for business to operate ethically and in a socially
responsible way. This is seen largely in the context of large firms and their governance but as the Concrete Solutions scenario
shows small owner-managed firms are not immune from taking difficult decisions that have differing and significant impacts
on the firm’s stakeholders and their expectations. Johnson, Scholes and Whittington see corporate social responsibility as
‘concerned with the ways in which an organisation exceeds the minimum obligation to stakeholders specified through
regulation and corporate governance’. They argue it is useful to distinguish between contractual stakeholders including
customers, suppliers and employees, who have a legal relationship with an organisation and community stakeholders – such
as local communities – who do not have the same degree of legal protection as the first group. Clyde’s local community and
its representatives will face a dilemma – jobs v pollution – not an easy choice! Clearly there will be considerable negotiation
between the key stakeholders and Clyde as the owner/manager should act ethically and with integrity in reaching a decisionhaving profound effects for all parties concerned.

(b) Describe a framework to assess the risks to the progress of the Giant Dam Project. Your answer should

include a diagram to represent the framework. (6 marks)

正确答案：

(b) Framework for assessing risk
Risk is assessed by considering each identified risk in terms of two variables:
– its hazard (or consequences or impact) and,
– its probability of happening (or being realised or ‘crystallising’).
The most material risks are those identified as having high impact/hazard and the highest probability of happening. Risks
with low hazard and low probability will have low priority whilst between these two extremes are situations where judgement
is required on how to manage the risk.
In practice, it is difficult to measure both variables with any degree of certainty and so if is often sufficient to consider each
in terms of relative crude metrics such as ‘high/medium/low’ or even ‘high/low’. The framework can be represented as a ‘map’
of two intersecting continuums with each variable being plotted along a continuum.

(b) (i) Advise Benny of the income tax implications of the grant and exercise of the share options in Summer

Glow plc on the assumption that the share price on 1 September 2007 and on the day he exercises the

options is ￡3·35 per share. Explain why the share option scheme is not free from risk by reference to

the rules of the scheme and the circumstances surrounding the company. (4 marks)

正确答案：
(b) (i) The share options
There are no income tax implications on the grant of the share options.
In the tax year in which Benny exercises the options and acquires the shares, the excess of the market value of the
shares over the price paid, i.e. ￡11,500 ((￡3·35 – ￡2·20) x 10,000) will be subject to income tax.
Benny’s financial exposure is caused by the rule within the share option scheme obliging him to hold the shares for a
year before he can sell them. If the company’s expansion into Eastern Europe fails, such that its share price
subsequently falls to less than ￡2·20 before Benny has the chance to sell the shares, Benny’s financial position may be
summarised as follows:
– Benny will have paid ￡22,000 (￡2·20 x 10,000) for shares which are now worth less than that.
– He will also have paid income tax of ￡4,600 (￡11,500 x 40%).

(c) (i) Calculate Benny’s capital gains tax liability for 2006/07. (6 marks)

正确答案：

 

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