速速围观！不得不说的ACCA会员哪些隐藏福利

发布时间：2020-04-30

很多人并不知道报考ACCA并且成为一名ACCA会员后都可以享受哪些福利，以及这些福利又能给我们带来什么优势。现在就一起来看看吧。

政府重视人才福利政策

ACCA会员因其国际视野、高端专业技能和高标准的职业操守广受认可。

近年来，为吸引和培养国际化高端财会人才，北京、上海、深圳、成都、广州等不少地方注册会计师协会纷纷将ACCA纳入行业发展专项基金的奖励范畴，为ACCA人才提供数额可观的现金奖励。

海外深造学习

ACCA与国内外优秀商学院联手，推出专属项目及奖学金计划，汇集众多优质学习资源及平台支持，满足会员终身职业发展的需求。

就业认可度高工作岗位遍布全球

ACCA在全球拥有超过7,500家认可雇主，104个代表处，学员会员遍布179个国家，另外还有海外版的ACCA职位公告板让您轻松发现职业发展机会。

ACCA共有超过35,000家企业认可，招聘信息都发在ACCA官网的职位公告板上，行业覆盖金融服务业、房地产、快速消费品、管理咨询、政府与公共部门等20多个领域。目前日均在线招聘职位数量维持在6000-8000个，其中60%为财务经理、财务总监及以上职位。

其中在中国共有700多家企业认可雇主，除此之外还有外企、民企、国企等各大企业机构发布的大量职位也列明优先选择ACCA。

贯穿职业生涯成长的技能提升平台

作为一名专业人士，积极进取并保持高职业水准是脱颖而出的关键。正因如此，ACCA将每年完成继续教育(简称CPD)作为保持会员资格的条件之一。通过持续学习，提高知识技能水平，增强就业能力，为您的客户和雇主实现增值，确保在快速迭代变化的竞争环境中保持优势。

ACCA提供的CPD资源以其数量之多，领域之广，知识之专业、前沿而领先。ACCA每年超百场线上线下活动以供学员学习和提升。例如早在在2017年，ACCA就在全国范围组织了180场，合计400小时的继续教育（CPD）活动（其中约90%的活动均为免费），全方位帮助ACCA会员成长为未来所需的精英领袖。超过400小时的CPD活动，180场的各地会员活动，超过40场免费在线讲座，在北上广三地的年度峰会，CFO峰会、税务和财会论坛。

以上就是ACCA会员隐藏的福利，各位是不是已经开始心动了，那么就接着专心备考吧，争取早日通过考试，如需了解更多ACCA考试相关内容，请关注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。

(c) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:

(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.

You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)

正确答案：

 

(ii) From the information provided above, recommend the matters which should be included as ‘findings

from the audit’ in your report to those charged with governance, and explain the reason for their

inclusion. (7 marks)

正确答案：
(ii) Control weakness
ISA 260 contains guidance on the type of issues that should be communicated. One of the matters identified is a control
weakness in the capital expenditure transaction cycle. The assets for which no authorisation was obtained amount to
0·3% of total assets (225,000/78 million x 100%), which is clearly immaterial. However, regardless of materiality, the
auditor should ensure that the weakness is brought to the attention of the management, with a clear indication of the
implication of the weakness, and recommendations as to how the control weakness should be eliminated.
The auditor is providing information to help those charged with governance improve the internal systems and controls
and ultimately reduce business risk. In this case there is a high risk of fraud, as the lack of authorisation for purchase
of office equipment could allow expenditure on assets not used for bona fide business purposes.
Disagreement with accounting treatment of brand
Audit procedures have revealed a breach of IAS 38 Intangible Assets, in which internally generated brand names are
specifically prohibited from being recognised. Blod Co has recognised an internally generated brand name which is
material to the statement of financial position (balance sheet) as it represents 12·8% of total assets (10/78 x 100%).
The statement of financial position (balance sheet) therefore contains a material misstatement.
The report to those charged with governance should clearly explain the rules on recognition of internally generated brand
names, to ensure that the management has all relevant technical facts available. In the report the auditors should
request that the financial statements be corrected, and clarify that if the brand is not derecognised, then the audit opinion
will be qualified on the grounds of a material disagreement – an ‘except for’ opinion would be provided. Once the breach
of IAS 38 is made clear to the management in the report, they then have the opportunity to discuss the matter and
decide whether to amend the financial statements, thereby avoiding a qualified audit opinion.
Audit inefficiencies
Documentation relating to inventories was not always made readily available to the auditors. This seems to be due to
poor administration by the client rather than a deliberate attempt to conceal information. The report should contain a
brief description of the problems encountered by the audit team. The management should be made aware that
significant delay to the receipt of necessary paperwork can cause inefficiencies in the audit process. This may seem a
relatively trivial issue, but it could lead to an increase in audit fee. Management should react to these comments by
ensuring as far as possible that all requested documentation is made available to the auditors in a timely fashion.

1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectionery

products, including cakes. GWCC sells its products to national supermarket chains. The company’s success during

recent years is largely attributable to its ability to develop innovative products which appeal to the food selectors within

national supermarket chains.

The marketing department of Superstores plc, a national supermarket chain has asked GWCC to manufacture a cake

known as the ‘Mighty Ben’. Mighty Ben is a character who has recently appeared in a film which was broadcast

around the world. The cake is expected to have a minimum market life of one year although the marketing department

consider that this might extend to eighteen months.

The management accountant of GWCC has collated the following estimated information in respect of the Mighty Ben

cake:

(1) Superstores plc has decided on a launch price of ￡20·25 for the Mighty Ben cake and it is expected that this

price will be maintained for the duration of the product’s life. Superstores plc will apply a 35% mark-up on the

purchase price of each cake from GWCC.

(2) Sales of the Mighty Ben cake are expected to be 100,000 units per month during the first twelve months.

Thereafter sales of the Mighty Ben cake are expected to decrease by 10,000 units in each subsequent month.

(3) Due to the relatively short shelf-life of the Mighty Ben cake, management has decided to manufacture the cakes

on a ‘just-in-time’ basis for delivery in accordance with agreed schedules. The cakes will be manufactured in

batches of 1,000. Direct materials input into the baking process will cost ￡7,000 per batch for each of the first

three months’ production. The material cost of the next three months’ production is expected to be 95% of the

cost of the first three months’ production. All batches manufactured thereafter will cost 90% of the cost of the

second three months’ production.

(4) Packaging costs will amount to ￡0·75 per cake. The original costs of the artwork and design of the packaging

will amount to ￡24,000. Superstores plc will reimburse GWCC ￡8,000 in the event that the product is

withdrawn from sale after twelve months.

(5) The design of the Mighty Ben cake is such that it is required to be hand-finished. A 75% learning curve will

apply to the total labour time requirement until the end of month five. Thereafter a steady state will apply with

labour time required per batch stabilising at that of the final batch in month five. The labour requirement for the

first batch of Mighty Ben cakes to be manufactured is expected to be 6,000 hours at ￡10 per hour.

(6) A royalty of 5% of sales revenue (subject to a maximum royalty of ￡1·1 million) will be payable by GWCC to the

owners of the Mighty Ben copyright.

(7) Variable overheads are estimated at ￡3·50 per direct labour hour.

(8) The manufacture of the Mighty Ben cake will increase fixed overheads by ￡75,000 per month.

(9) In order to provide a production facility dedicated to the Mighty Ben cake, an investment of ￡1,900,000 will be

required and this will be fully depreciated over twelve months.

(10) The directors of GWCC require an average annual return of 35% on their investment over 12 months and

18 months.

(11) Ignore taxation and the present value of cash flows.

Note: Learning curve formula:

y = axb

where y = average cost per batch

a = the cost of the initial batch

x = the total number of batches

b = learning index (= –0·415 for 75% learning rate)

Required:

(a) Prepare detailed calculations to show whether the manufacture of Mighty Ben cakes will provide the required

rate of return for GWCC over periods of twelve months and eighteen months. (20 marks)

正确答案：

(d) Calculate the ex dividend share price predicted by the dividend growth model and discuss the company’s

view that share price growth of at least 8% per year would result from expanding into the retail camera

market. Assume a cost of equity capital of 11% per year. (6 marks)

正确答案：
(d) The dividend growth model calculates the ex div share price from knowledge of the cost of equity capital, the expected growth
rate in dividends and the current dividend per share (or next year’s dividend per share). Using the formula given in the
formulae sheet, the dividend growth rate expected by the company of 8% per year and the decreased dividend of 7·5p per
share:
Share price = (7·5 x 1·08)/(0·11 – 0·08) = 270p or ￡2·70
This is the same as the share price prior to the announcement (￡2·70) and so if dividend growth of 8% per year is achieved,
the dividend growth model forecasts zero share price growth. The share price growth claim made by the company regarding
expansion into the retail camera market cannot therefore be substantiated.
In fact, a lower future share price of ￡2·49 was predicted by applying the current price-earnings ratio to the earnings per
share resulting from the proposed expansion. If this estimate is correct, a fall in share price of 7% can be expected.
The share price predicted by the dividend growth model of ￡2·70 would require an after-tax return on the proposed expansion
of 11·66%, which is more than the 9% predicted by the Board. The current return on shareholders’ funds is 7·5% (4·5/60),
but in 2005 it was 12·8% (7·3/57), so 11·66% may be achievable, but looks unlikely.
Since the market price fell from ￡2·70 to ￡2·45 following the announcement, it appears that the market does not believe
that the forecast dividend growth can be achieved.

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