速来看看！亚洲地区对于ACCA认可度是怎么样

发布时间：2020-04-18

ACCA是国际注册会计师，在全球范围内都有着很庞大的学员和会员，在国际认可度也是非常的高。下面就跟随51题库考试学习网看一看亚洲地区对ACCA的认可程度吧！

1、中国大陆

ACCA与中国注册会计师协会(CICPA)现正相讨互认协议，希望最终达成两会会员能够容易成为对方公会会员。透过外资不断涌入中国及ACCA的国际影响力，ACCA资格在中国招聘市场得到广泛雇主尤其是外资企业的高度认可。

2、香港

ACCA与香港会计师公会(HKICPA)签定了互认协议，两会会员分别只要能够达成一些条件便可以成为对方公会会员。此外，透过历史原因及ACCA的国际影响力，ACCA资格在香港招聘市场得到广泛雇主的高度认可。

3、台湾

ACCA资格得到台湾政府认可，ACCA会员或特许公认会计师只要加考台湾会计师考试的部份科目，便可以成为台湾会计师(CPA)。

4、新加坡

ACCA与新加坡注册会计师公会(ICPAS)签定了互认协议及举办会计师联合考试。透过与新加坡注册会计师公会(ICPAS)的认可，从而赋予ACCA可以在新加坡当地执业。

5、马来西亚

ACCA资格得到马来西亚会计师协会(Malaysian Institute of Accountants)的认可，可以直接成为马来西亚特许会计师(CA)。

6、巴基斯坦

特许公认会计师(ACCA)可以直接出任巴基斯坦上市公司的法定公司秘书(Qualified Company Secretary)职位。与此同时，ACCA会员只要加考巴基斯坦特许会计师公会(Institute of Chartered Accountants of Pakistan)考试的部份科目，便可以成为巴基斯坦特许会计师(CA)。

7、其他

ACCA资格亦是得到中国澳门特别行政区、越南、文莱、柬埔寨及老挝的当地认可，透过与当地会计师公会的认可从而赋予特许公认会计师(ACCA)可以在当地执业。

又到了与大家说再见的时候了，以上就是今天51题库考试学习网为大家分享的全部内容，如有其他疑问请继续关注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) analytical procedures, (6 marks)

might appropriately be used in the due diligence review of MCM.

正确答案：
(ii) Analytical procedures
Tutorial note: The range of valid answer points is very broad for this part.
■ Review the trend of MCM’s profit (gross and net) for the last five years (say). Similarly earnings per share and
gearing.
■ For both the National and International businesses compare:
– gross profit, net profit, and return on assets for the last five years (say);
– actual monthly revenue against budget for the last 18 months (say). Similarly, for major items of expenditure
such as:
– full-time salaries;
– freelance consultancy fees;
– premises costs (e.g. depreciation, lease rentals, maintenance, etc);
– monthly revenue (also costs and profit) by centre.
■ Review projections of future profitability of MCM against net profit percentage at 31 December 2004 for:
– the National business (10·4%);
– the International business (38·1%); and
– overall (19·9%).
■ Review of disposal value of owned premises against book values.
■ Compare actual cash balances with budget on a monthly basis and compare borrowings against loan and overdraft
facilities.
■ Compare the average collection period for International’s trade receivables month on month since 31 December
2004 (when it was nearly seven months, i.e.
$3·7
–––– × 365 days) and compare with the National business.
$6·3
■ Compare financial ratios for each of the national centres against the National business overall (and similarly for the
International Business). For example:
– gross and net profit margins;
– return on centre assets;
– average collection period;
– average payment period;
– liquidity ratio.
■ Compare key performance indicators across the centres for the year to 31 December 2004 and 2005 to date. For
example:
– number of corporate clients;
– number of delegates;
– number of training days;
– average revenue per delegate per day;
– average cost per consultancy day.

(d) Explain the term ‘environmental management accounting’ and the benefits that may accrue to organisations

which adopt it. (4 marks)

正确答案：
(d) Environmental management accounting (EMA) involves the generation and analysis of both financial and non-financial
information in order to support internal environmental management processes. It is complementary to the conventional
management accounting approach, with the aim to develop appropriate mechanisms that assist the management of
organisations in the identification and allocation of environmentally related costs.
Organisations that alter their management accounting practices to incorporate environmental concerns will have greater
awareness of the impact of environment-related activities on their profit and loss accounts and balance sheets. This is because
conventional management accounting systems tend to attribute many environmental costs to general overhead accounts with
the result that they are ‘hidden’ from management. It follows that organisations which adopt EMA are more likely to identify
and take advantage of cost reduction and other improvement opportunities. A concern with environmental costs will also
reduce the chances of employing incorrect pricing of products and services and taking the wrong options in terms of mix and
development decisions. This in turn may lead to enhanced customer value whilst reducing the risk profile attaching to
investments and other decisions which have long term consequences.
Reputational risk will also be reduced as a consequence of adopting (EMA) since management will be seen to be acting in
an environmentally responsible manner. Organisations can learn from the Shell Oil Company whose experience in the much
publicised Brent Spar incident cost the firm millions in terms of lost revenues as a result of a consumer boycott.

5 Astrodome Sports Ltd was formed in December 2000 by seven engineers who comprise the board of directors of the

company. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.

In conjunction with one of the three largest construction companies within their country they constructed the ‘365

Sports Complex’ which has a roof that opens and uses revolutionary satellite technology to maintain grass surfaces

within the complex. The complex facilities, which are available for use on each day of the year, include two tennis

courts, a cricket pitch, an equestrian centre and six bowling greens. The tennis courts and cricket pitch are suitable

for use as venues for national competitions. The equestrian centre offers horse-riding lessons to the general public and

is also a suitable venue for show-jumping competitions. The equestrian centre and bowling greens have increased in

popularity as a consequence of regular television coverage of equestrian and bowling events.

In spite of the high standard of the grass surfaces within the sports complex, the directors are concerned by reduced

profit levels as a consequence of both falling revenues and increasing costs. The area in which the ‘365 Sports

Complex’ is located has high unemployment but is served by all public transport services.

The directors of Astrodome Sports Ltd have different views about the course of action that should be taken to provide

a strategy for the future improvement in the performance of the complex. Each director’s view is based on his/her

individual perception as to the interpretation of the information contained in the performance measurement system of

the complex. These are as follows:

Director

(a) ‘There is no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a

‘user friendly’ environment. What we need is to maintain the quality of our grass surfaces at all costs since that

is the distinguishing feature of our business.’

(b) ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation ratios

which will lead to increased profits.’

(c) ‘We should focus our attention on maximising the opening hours of our facilities. Everything else will take care

of itself.’

(d) ‘Recent analysis of customer feedback forms indicates that most of our customers are satisfied with the facilities.

In fact, the only complaints are from three customers – the LCA University which uses the cricket pitch for

matches, the National Youth Training Academy which held training sessions on the tennis courts, and a local

bowling team.’

(e) ‘We should reduce the buildings maintenance budget by 25% and spend the money on increased advertising of

our facilities which will surely attract more customers.’

(f) ‘We should hold back on our efforts to overcome the shortage of bowling equipment for hire. Recent rumours are

that the National Bowling Association is likely to offer large financial grants next year to sports complexes who

can show they have a demand for the sport but have deficiencies in availability of equipment.’

(g) ‘Why change our performance management system? Our current areas of focus provide us with all the

information we need to ensure that we remain a profitable and effective business.’

As management accountant of Astrodome Sports Ltd you have recently read an article which discussed the following

performance measurement problems:

(i) Tunnel vision

(ii) Sub-optimisation

(iii) Misinterpretation

(iv) Myopia

(v) Measure fixation

(vi) Misrepresentation

(vii) Gaming

(viii) Ossification.

Required:

(a) Explain FOUR of the above-mentioned performance measurement problems (i-viii) and discuss which of the

views of the directors (a-g) illustrate its application in each case. (12 marks)

正确答案：
(a) Candidates may choose FOUR problems with performance measures from those listed below:
Tunnel vision may be seen as undue focus on performance measures to the detriment of other areas. For example ‘There is
no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a ‘user friendly’
environment. What we need is to maintain the quality of our grass surfaces at all costs since that is the distinguishing feature
of our business.’
Sub-optimisation may occur where undue focus on some objectives will leave others not achieved. For example, ‘We should
focus our attention upon maximising the opening hours of our facilities. Everything else will take care of itself.’ This strategy
ignores the importance of a number of other issues, such as the possible need to increase the availability of horse-riding and
bowling equipment for hire.
Misinterpretation involves failure to recognise the complexity of the environment in which the organisation operates.
Management views have focused on a number of performance measures such as ‘spend the money on increased advertising
of our facilities which will surely attract more customers.’ This fails to recognise the more complex problems that exist. The
town is suffering from high unemployment which may cause population drift and economic decline. This will negate many
of the initiatives that are being suggested by management. This may to some extent be offset by the good transport links to
the ‘365 sports complex’.
Myopia refers to short-sightedness leading to the neglect of longer-term objectives. An example would be ‘We should reduce
the buildings maintenance budget by 25% and spend the money on increased advertising of our facilities which will surely
attract more customers.’
Measure fixation implies behaviour and activities in order to achieve specific performance indicators which may not be
effective. For example, ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation
ratios which will lead to increased profits.’ Problems of unemployment and lack of complaints from customers may mean that
more equipment will not improve profit levels.
Misrepresentation refers to the tendency to indulge in ‘creative’ reporting in order to suggest that a performance measure
result is acceptable. For example ‘Recent analysis of customer feedback forms indicate that most of our customers are satisfied
with the facilities. In fact, the only complaints are from three customers – the LCA University who use the cricket pitch for
matches, the National Youth Training Academy who hold training sessions on the tennis courts, and a local bowling team.’
This ignores the likely size of capacity share occupied by these three customers. In this regard it should be acknowledged
that complaints represent a significant threat to the business since ‘bad news often travels fast’ and other customers may then
‘vote with their feet’.
Gaming is where there is a deliberate distortion of the measure in order to secure some strategic advantage. This may involve
deliberately under performing in order to achieve some objective. For example, ‘We should hold back on our efforts to
overcome the shortage of bowling equipment for hire. Recent rumours are that the National Bowling Association are likely to
offer large financial grants next year to sports complexes who can show they have a demand for the sport but have deficiencies
in availability of equipment.’
Ossification which by definition means ‘a hardening’ refers to an unwillingness to change the performance measure scheme
once it has been set up. An example could be ‘Why change our performance management system? Our current areas of focus
provide us with all the information that we need to ensure that we remain a profitable and effective business.’ This ignores
issues/problems raised in the other comments provided in the question.

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