报ACCA到底有没有用

发布时间：2020-03-07

随着我国对外贸易的发展，ACCA考试热度也在不断上升。但是由于ACCA属于国际性会计师组织，因此一些小伙伴对其在国内的就业前景表示怀疑，但是自己拿到会员资格后，无法找到满意的工作。鉴于此，51题库考试学习网在下面为大家带来有关2020年ACCA就业前景的相关信息，以供参考。

ACCA会员在国内的就业方向一般为跨国企业，在这些企业的认可度较高，薪资待遇较好，一般来说都是50至100万元的年薪。因此，考ACCA会员肯定是有用的。

ACCA属于国际专业会计师组织，在国际上享有很高的声誉，与众多国际知名企业建立了密切的合作关系，比如跨国企业、各国地方企业、其他会计师组织、教育机构、以及联合国、世界银行等世界性组织。ACCA会员在这些组织和企业就职的岗位，都有良好的薪资待遇以及较高的社会地位。

那么，ACCA会员的就职方法是哪些呢？ACCA学员毕业后的就职方向：外资银行金融投资分析师；跨国公司的财务、内审、金融、风险控制岗位；国际会计师事务所的审计师、咨询师岗位；国内境外上市公司的财务、金融分析岗位；国内审计师事务所的涉外部门主管等。无一例外，这些岗位都属于涉外岗位，拥有很好的薪资待遇。

另外，ACCA会员的高含金量还体现在这些方面：

首先，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。因此可以说，拥有ACCA会员资格，就拥有了在世界各地就业的“通行证”。在世界上的很多国家，ACCA会员都能轻松获得一份好的工作。

  其次，ACCA的课程就是根据现时商务社会对财会人员的实际要求进行开发、设计的，尤其是注意培养学员的分析能力和在复杂条件下的决策、判断能力。因此，ACCA课程所带来的系统的、高质量的培训会给予学生真才实学，让学员学成后能适应各种环境，并使会员成为具有全面管理素质的高级财务管理专家。拥有和优厚薪资待遇相符的个人能力。

其次，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、税务部门从事财务以及财务管理工作，ACCA会员中有很多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）。因此，ACCA会员的就业前景是非常好的。

此外，ACCA还受到在中国的跨国公司、大型企业和国际“五大”会计公司全面认可。总的来说，ACCA学员年薪在中国50-100万RMB。

以上就是关于ACCA就业前景的相关情况。51题库考试学习网提醒：ACCA会员的就业前景较好，与之对应的是较高的考试难度，因此小伙伴们在报考时要注意制定合理的考试计划。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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。

3 Clyde Williams is facing a dilemma. He has successfully built up a small family-owned company, Concrete Solutions

Ltd, manufacturing a range of concrete based products used in making roads, pavements and walkways. The

production technology is very low tech and uses simple wooden moulds into which the concrete is poured. As a

consequence he is able to use low skilled and low cost labour, which would find it difficult to find alternative

employment in a region with high unemployment levels. The company has employed many of its workforce since its

creation in 1996. The company’s products are heavy, bulky and costly to transport. This means its market is limited

to a 30-mile area around the small rural town where the manufacturing facility is located. Its customers are a mix of

private sector building firms and public sector local councils responsible for maintaining roads and pavements. By its

nature much of the demand is seasonal and very price sensitive.

A large international civil engineering company has recently approached Clyde with an opportunity to become a

supplier of concrete blocks used in a sophisticated system for preventing coast and riverbank erosion. The process

involves interlocking blocks being placed on a durable textile base. Recent trends in global warming and pressure in

many countries to build in areas liable to flooding have created a growing international market for the patented erosion

prevention system. Clyde has the opportunity to become the sole UK supplier of the blocks and to be one of a small

number of suppliers able to export the blocks to Europe. To do it he will need to invest a significant amount in CAM

(computer aided manufacturing) technology with a linked investment in the workforce skills needed to operate the

new technology. The net result will be a small increase in the size of the labour force but redundancy for a significant

number of its existing workers either unwilling or unable to adapt to the demands of the new technology. Successful

entry into this new market will reduce his reliance on the seasonal low margin concrete products he currently produces

and significantly improve profitability.

One further complication exists. Concrete Solutions is located in a quiet residential area of its home town. Clyde is

under constant pressure from the local residents and their council representatives to reduce the amount of noise and

dust created in the production process. Any move into making the new blocks will increase the pollution problems

the residents face. There is a possibility of moving the whole manufacturing process to a site on a new industrial estate

being built by the council in a rival town. However closure of the existing site would lead to a loss of jobs in the current

location. Clyde has asked for your help in resolving his dilemma.

Required:

(a) Using models where appropriate, advise Clyde on whether he should choose to take advantage of the

opportunity offered by the international company. (12 marks)

正确答案：

SWOT analysis, including his personal liability to manage the strategic change would be useful. There may be a significant
investment in new technology and employee training to make the new blocks. In effect he will be forming a strategic alliance
with the international company and making significant changes to both the value chain and value system. There will be no
need to invest in sales and marketing as this will be the responsibility of its larger partner. As a major strategic option there
is a need to address issues of its suitability, acceptability and feasibility. In terms of suitability the option seems to address
many of the strategic problems attached to his current product range. It is a product that can be sold all year round and into
a much wider geographical market area. It is in terms of acceptability that the dilemma reveals itself and the impact on the
different stakeholders involved – he may find stakeholder mapping and scenario building useful in coming to a decision. As
the owner of the business he needs to assess the risk involved against the likely returns. Feasibility looks reasonably sound– new resources and skills will be needed but affordable and achievable with the support of the partner.

(ii) Advise Andrew of the tax implications arising from the disposal of the 7% Government Stock, clearly

identifying the tax year in which any liability will arise and how it will be paid. (3 marks)

正确答案：
(ii) Government stock is an exempt asset for the purposes of capital gains tax, however, as Andrew’s holding has a nominal
value in excess of ￡5,000, a charge to income tax will arise under the accrued income scheme. This charge to income
tax will arise in 2005/06, being the tax year in which the next interest payment following disposal falls due (20 April
2005) and it will relate to the income accrued for the period 21 October 2004 to 14 March 2005 of ￡279 (145/182
x ￡350). As interest on Government Stock is paid gross (unless the holder applies to receive it net), the tax due of ￡112
(￡279 x 40%) will be collected via the self-assessment system and as the interest was an ongoing source of income
will be included within Andrew’s half yearly payments on account payable on 31 January and 31 July 2006.

(c) Discuss the ethical responsibility of the company accountant in ensuring that manipulation of the statement

of cash flows, such as that suggested by the directors, does not occur. (5 marks)

Note: requirements (b) and (c) include 2 professional marks in total for the quality of the discussion.

正确答案：
(c) Companies can give the impression that they are generating more cash than they are, by manipulating cash flow. The way
in which acquisitions, loans and, as in this case, the sale of assets, is shown in the statement of cash flows, can change the
nature of operating cash flow and hence the impression given by the financial statements. The classification of cash flows
can give useful information to users and operating cash flow is a key figure. The role of ethics in the training and professional
lives of accountants is extremely important. Decision-makers expect the financial statements to be true and fair and fairly
represent the underlying transactions.
There is a fine line between deliberate misrepresentation and acceptable presentation of information. Pressures on
management can result in the misrepresentation of information. Financial statements must comply with International
Financial Reporting Standards (IFRS), the Framework and local legislation. Transparency, and full and accurate disclosure is
important if the financial statements are not to be misleading. Accountants must possess a high degree of professional
integrity and the profession’s reputation depends upon it. Ethics describe a set of moral principles taken as a reference point.
These principles are outside the technical and practical application of accounting and require judgement in their application.
Professional accountancy bodies set out ethical guidelines within which their members operate covering standards of
behaviour, and acceptable practice. These regulations are supported by a number of codes, for example, on corporate
governance which assist accountants in making ethical decisions. The accountant in Warrburt has a responsibility not to mask
the true nature of the statement of cash flow. Showing the sale of assets as an operating cash flow would be misleading if
the nature of the transaction was masked. Users of financial statements would not expect its inclusion in this heading and
could be misled. The potential misrepresentation is unacceptable. The accountant should try and persuade the directors to
follow acceptable accounting principles and comply with accounting standards. There are implications for the truth and
fairness of the financial statements and the accountant should consider his position if the directors insist on the adjustments
by pointing the inaccuracies out to the auditors.

(ii) Briefly explain the implications of Parr & Co’s audit opinion for your audit opinion on the consolidated

financial statements of Cleeves Co for the year ended 30 September 2006. (3 marks)

正确答案：
(ii) Implications for audit opinion on consolidated financial statements of Cleeves
■ If the potential adjustments to non-current asset carrying amounts and loss are not material to the consolidated
financial statements there will be no implication. However, as Howard is material to Cleeves and the modification
appears to be ‘so material’ (giving rise to adverse opinion) this seems unlikely.
Tutorial note: The question clearly states that Howard is material to Cleeves, thus there is no call for speculation
on this.
■ As Howard is wholly-owned the management of Cleeves must be able to request that Howard’s financial statements
are adjusted to reflect the impairment of the assets. The auditor’s report on Cleeves will then be unmodified
(assuming that any impairment of the investment in Howard is properly accounted for in the separate financial
statements of Cleeves).
■ If the impairment losses are not recognised in Howard’s financial statements they can nevertheless be adjusted on
consolidation of Cleeves and its subsidiaries (by writing down assets to recoverable amounts). The audit opinion
on Cleeves should then be unmodified in this respect.
■ If there is no adjustment of Howard’s asset values (either in Howard’s financial statements or on consolidation) it
is most likely that the audit opinion on Cleeves’s consolidated financial statements would be ‘except for’. (It should
not be adverse as it is doubtful whether even the opinion on Howard’s financial statements should be adverse.)
Tutorial note: There is currently no requirement in ISA 600 to disclose that components have been audited by another
auditor unless the principal auditor is permitted to base their opinion solely upon the report of another auditor.

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