特许公认会计师在国内含金量究竟如何，本文告诉你！

发布时间：2020-05-05


特许公认会计师公会，我们通常称其简称——ACCA（The Association of Chartered Certified Accountants），是专门授予特许公认会计师资格的会计师公会，它也是世界上一个著名的会计师专业团体。同时特许公认会计师公会亦是国际会计准则理事会（IASB）和国际会计师联合会（IFAC）的创始成员。现时全球近180个国家和地区有超过21万名会员和53万名准会员和学员。

ACCA在中国的含金量是毋庸置疑的，在四大和外企以及那么多世界500强企业是其认可雇主，其次ACCA也是上海、深圳、重庆、广州等地的重点引进人才计划中明确标识出来的，相信这个人才的国际化趋势在未来只会越来越明显。

特别对于四大会计师事务所和外资企业的财务岗位来说，ACCA很重要。ACCA是你简历上的一个很重要的装饰和敲门砖。即便你在一些民企，看到ACCA的证书也会对你肃然起敬。

ACCA被誉为全球会计师的金饭碗，会员薪资普遍较高，会员大多任职于全球性跨国公司、跨国银行、会计师事务所等企事业单位。

ACCA会员资格在国际上得到广泛认可，尤其得到欧盟立法以及许多国家公司法的承认。所以可以说，拥有ACCA会员资格，就拥有了在世界各地就业的“通行证”。

ACCA会员在工商企业财务部门、（四大）审计/会计师事务所、金融机构和财政、税务部门从事财务和财务管理工作，很多会员在世界各地大公司担任高级职位（财务经理、财务总监CFO，甚至总裁CEO）。总之，考取ACCA专业资格，可望取得令人尊敬的地位、令人羡慕的职位、令人心动的薪水！

以下为ACCA的相关内容，一起了解一下。

★全面完善的课程体系

ACCA的课程使学员全面掌握财务、财务管理、审计、税务及经营战略等方面的专业知识，提升分析能力并拓宽战略思维。

★理论与实际的密切结合

ACCA的专业资格是理论知识与实际经验的高度紧密结合。新考试大纲充分表达了雇主和专业人士的意见，反映了现代商务社会对财会人员的要求。

★对专业价值和职业操守的重点强调

ACCA创举性地开设了在线职业操守训练课程，它给予学员一系列的职业操守的理念，并设置了多个自我测试题，检验学员职业操守的价值观和行为。取得ACCA会员资格要完成三个“E”，即通过考试、完成在线职业操守训练课程、并取得三年相关工作经验。

★国际标准与本地实情的和谐统一

ACCA考试大纲以国际会计准则/国际财务报告准则和国际审计准则作为依据设计考试内容，并提供了包括中国在内的40多种不同国家和地区的法律与税务方面的试卷，这使得ACCA成为最切合中国实际的国际性会计师资格。

★公平一致的考试标准

ACCA的专业资格考试采用全球统一标准，即统一教材、统一考试、统一评卷，最后会员取得全球统一的证书。

★遍布全球的考点网络

学员在一个国家向ACCA注册后，可根据需要在全球350多个考点中选择、更换适合自己的考试中心。

★认证与学位的相互补充

ACCA在全球范围内寻求与优秀院校的广泛合作。满足一定的条件后，ACCA学员将有机会获得英国牛津-布鲁克斯大学应用会计理学士学位。

由上述内容我们可以得出结论，学习ACCA的优势有很多，所以同学们赶快行动起来吧！如想了解更多关于ACCA考试的内容，敬请关注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。

1 Bailey’s is a large toy manufacturer based in a traditional industrial region. Established in the 1970s, it has faced many changes in the market and survived. This has been due in part to employing a largely unskilled low paid staff,and maintaining its main advantage, that of low production costs based on low pay. Most of the production involves repetitive and boring work with little challenge and opportunity for innovation. Although many of the employees have

been with the company for some time, there has been a high level of employee turnover.

However, an unhappy atmosphere has been apparent for some time. There has been a number of instances ofarguments between the staff, friction between different departments, disturbance, low morale, poor production and general unrest, made worse recently by a decline in business which may lead to staff reduction and redundancy. Poor pay is leading to family problems that are affecting the commitment and motivation of the employees.

The business was recently sold to the new owner, Rebecca Stonewall. She is concerned that the negative atmosphere she has found will harm the prospects of the business and is determined to address the issues that have become apparent.

She has therefore decided that it is time to take account of opinions and views of the employees in an attempt both to identify the problems and to resolve them. She has appointed external counsellors since she thinks that a programme of individual counselling might be appropriate and is also of the opinion that some form. of different or improved approach to motivation might be the answer to the problems at Bailey’s.

Required:

(a) Define the role that the external counsellor must fulfil at Bailey’s. (3 marks)

正确答案：
1 One of the many skills that managers are called upon to use is counselling. Situations often arise in the workplace where particular and careful people-centred skills are required. It is important that managers understand exactly what counselling involves and the delicate skills involved. In addition, many problems identified by counselling can be resolved through appropriate methods of motivation. Widening and deepening interest in the organisation and its many tasks and departments is a tried and tested method
for motivating employees. However, financial rewards remain a strong and important motivator.
(a) The external counsellor’s role must be as ‘a person who takes on the role of counsellor and agrees explicitly to offer time,attention, advice, guidance and support to another person (or persons) temporarily in the role of client’.

(b) Paying a dividend of 10c per share (1 mark)

正确答案：
(b) Paying a dividend of 10c per share.
There are insufficient retained earnings to pay a dividend of more than 5c per share.

(c) Construct the arguments in favour of Professor Leroi’s remark that external reporting requirements on internal

controls were ‘too ambitious’ for small and medium companies. (4 marks)

正确答案：
(c) The external reporting requirements (from the Sarbanes-Oxley section 404) being ‘too ambitious’ for small and medium
companies
There are several arguments to support Professor Leroi’s remark.
Fewer spare resources to carry out internal control. SMEs tend to operate with lower levels of spare resource than larger
businesses and conducting internal reviews would be more of a challenge for them.
The extra attestation fee (over and above normal audit fee) for the attestation of the internal control report could be a constraint
for many SMEs.
Lack of expertise from within existing employees (to internally audit/police as well as carry out internal activities) would be a
likely constraint.
SMEs will have fewer activities and less complexity, hence less need for shareholders to require the information (less to go
wrong).

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