你想知道ACCA如何走向高收入人群吗？

发布时间：2020-05-02

据ACCA官方数据统计，截至目前，ACCA 在大中华区拥有 26,000 名会员以及133,000 名学员和准会员。这表明，有近3万人在 财务岗位上逐渐走上了正轨。那么，你知道ACCA如何走向高收入人群吗？跟随51题库考试学习网来了解一下吧！

1、提升能力

现在这个社会是一个多劳多得的社会，即便是同一家公司的同一个岗位，两人同时入职，薪水也非常有可能大为不同，这也就能理解为什么企业对薪资都是保密的了。所以，在拿到ACCA之后，首先要做的，就是发掘证书里的“金”，提高自己的个人能力，把原来七十分的事情做到九十分，涨薪期一到，不用自己提薪水自然会上涨。

2、接触业务

什么样的活值什么样的钱，作为财务人员，如果你只是做一些最基础的开具凭证、报税等业务，即使你做到100分，依然只值3000块，因为这个职位的天花板就是固定的，你即便触摸到了职位天花板，可能才只到达别人的地板。所以，如果想要加薪，就要在自己原来工作的基础上，适当的多承担一些高难度的工作，负责一些成本结算啊，报表分析啊等等稍微有技术含量的工作，这样一来，收入自然会和以前不一样，同时还能更好的将所学的ACCA知识加以运用。

3、选择企业

能力提升以后，证书也在手，就有了跳槽的资本。不同地区、不同性质、不同规模的企业薪水都不一样。北上广的小会计可能和三线城市主管拿的是一样的工资，所以在时机成熟的时候，最好跳槽到大企业，这样不仅薪资能发生变化，还能给自己的职业生涯提供一个很好的发展空间。

4、提升岗位

如果前面几点你都能够做到了，月薪不上万也差不多到七八千了。之后要做的，就是努力让自己的岗位发生变化。毕竟，你作为小会计和CFO之间的薪水可是差了十万八千里，一个是按月薪计算，一个是按年薪计算。从会计、到主管、到经理、到总监、再到CFO，是一个不断进阶的过程，基本到经理级别，就已经可以月薪上万了。

5、慢慢积累

最后一点也是财务人员比较重要的一点，就是自己的工龄。但不同的是，工龄是要慢慢累积的，你自己着急也没用，所以放在最后一步说。但单独说这一点也是很有必要的，毕竟，一个手握ACCA，工作了5年的会计，和一个刚毕业，拿到ACCA的会计比，薪资自然不一样。

以上就是51题库考试学习网分享的全部内容了，如果想了解更多关于ACCA的资讯可以随时到51题库考试学习网进行咨询哦！

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。

6 Alasdair, aged 42, is single. He is considering investing in property, as he has heard that this represents a good

investment. In order to raise the funds to buy the property, he wants to extract cash from his personal company, Beezer

Limited, whose year end is 31 December.

Beezer Limited was formed on 1 May 1998 with ￡1,000 of capital issued as 1,000 ￡1 ordinary shares, and traded

until 1 January 2005 when Alasdair sold the trade and related assets. The company’s only asset is cash of

￡120,000. Alasdair wants to extract this cash from the company with the minimum amount of tax payable. He is

considering either, paying himself a dividend of ￡120,000, on 31 March 2006, after which the company would have

no assets and be wound up or, leaving the cash in the company and then liquidating the company. Costs of liquidation

of ￡5,000 would then be incurred.

Since Beezer Limited ceased trading, Alasdair has been taken on as a partner at a marketing firm, Gallus & Co. He

estimates his profit share for the year of assessment 2005/06 will be ￡30,000. He has not made any capital disposals

in the current tax year.

Alasdair wishes to reinvest the cash extracted from Beezer Limited in property but is not sure whether he should invest

directly in residential or commercial property, or do so via some form. of collective investment. He is aware that Gallus

& Co are looking to rent a new warehouse which could be bought for ￡200,000. Alasdair thinks that he may be able

to buy the warehouse himself and lease it to his firm, but only if he can borrow the additional money to buy the

property.

Alasdair has a 25% shareholding in another company, Glaikit Limited, whose year end is 31 March. The remaining

shares in this company are held by his friend, Gill. Alasdair is considering borrowing ￡15,000 from Glaikit Limited

on 1 January 2006. He does not intend to pay any interest on the loan, which is likely to be written off some time

in 2007. Alasdair does not have any connection with Glaikit Limited other than his shareholding.

Required:

(a) Advise Alasdair whether or not a dividend payment will result in a higher after-tax cash sum than the

liquidation of Beezer Limited. Assume that either the dividend would be paid on 31 March 2006 or the

liquidation would take place on 31 March 2006. (9 marks)

Assume that Beezer Limited has always paid corporation tax at or above the small companies rate of 19%

and that the tax rates and allowances for 2004/05 apply throughout this part.

正确答案：

 

(c) State any reliefs Bob could claim regarding the fall in value of his shares in Willis Ltd, and describe how the

operation of any such reliefs could reduce Bob’s taxable income. (4 marks)

Relevant retail price index figures are:

September 1990 129·3

April 1998 162·6

December 2004 189·9

正确答案：
(c) Claims for capital losses
Where the value of shares (a chargeable asset) has become negligible (defined as <5% of the original cost), a claim can be
made to treat the asset as though it was sold and then immediately reacquired for its current market value. This is known as
a negligible value claim.
The sale and reacquisition is treated as taking place at the time that the claim is made or at a specified time (up to 2 years
before the start of the tax year in which the claim was made) if the asset was of negligible value at that time.
As the loss is on unquoted shares, a further relief (s.574 ICTA 1988) allows the loss to be relieved against the total income
of the taxpayer for the year in which the loss arose, and/or against the total income of the previous year.
Losses are first relieved against current year income, with any excess being available for offset against the prior year’s income.
Bob can therefore make a negligible value claim as at 1 December 2004. This will give rise to a loss of ￡14,500
(￡500 – ￡15,000) which will be deemed to arise in the year 2004/05. By doing so, his taxable income for that year will be
reduced from ￡36,875 to ￡22,375.

(b) Provide an example that illustrates a structured application of the terms contained in the above statement in

respect of a profit-seeking organisation OR a not-for-profit organisation of your own choice. (6 marks)

正确答案：
(b) An illustration of the features detailed above, framed in the context of a University as an organisation in the not-for-profit sector
might be as follows:
The Overall objective might well be stated in the mission statement of a University. An example of such a mission statement
might be as follows:
‘To provide a quality educational environment in a range of undergraduate and post-graduate disciplines and a quality
educational focus for students and the business community.’
More specifically, objectives may be seen as the achievement of ‘value for money’ thereby ensuring effectiveness in areas such
as:
– The provision of high added value to students;
– The establishment of a reputation for recognised expertise in specific areas of research work within the wider community;
and
– The provision of a high quality service to industry and commerce.
Strategies may focus on aspects such as:
– The recruitment and retention of high quality academic staff;
– The development of IT equipment and skills within the institution;
– The mentoring of students in order to ensure high added value and low drop-out rates in intermediate years of study;
and
– The close liaison with employers as to qualities in graduate/post-graduate employees that they will value highly.
The determinants used to measure the results of strategies might include:
– Competitiveness – cost per graduate compared to other institutions; growth in student numbers; number of staff holding
a PhD qualification;
– Financial performance – average cost per graduate; income generation from consultancy work;
– Quality – range of awards (percentages of 1st class degrees); employer responses; measures of quality of delivery of
education, advice to students, etc;
– Flexibility – variable entry and exit points to courses; modular structure; the variety of full-time, part-time and distance
learning modes;
– Resource Utilisation – staff:student ratios; quotas met by each course; accommodation filled;
– Innovation – latest IT provision in linking lecture theatres to information databases; increased provision of flexilearning/
mixed mode course provision.
The application of business change techniques might include the following:
BPR with a focus on IT developments, flexible-learning or mixed mode course provision.
JIT with a focus on moves towards student-centred uptake of educational opportunities e.g. via intranet availability of lecture
and tutorial material linked to more flexible access to staff rather than a ‘push’ system of pre-structured times of
lectures/tutorials.
TQM with a focus on moves to improve quality in all aspects of the learning environment including delivery of lectures, access
to staff and pastoral care issues.
ABM with a focus on activities on a per student basis (both planned and actual) with a view to eliminating activities that do
not add value e.g. cost per lecture per student.

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