专科会计专业的学生考ACCA会员有用吗？

发布时间：2020-03-07

随着我国对外贸易的发展，ACCA考试热度在近几年不断上升。良好的就业前景让不少小伙伴对ACCA心动不已，但是一些小伙伴也在担心ACCA会员并没有自己想象中的那么值钱。比如，有网友就在询问专科会计专业的学生考ACCA是否有用。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会员资格含金量是很高的，专科考ACCA会员当然是有用的。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。这些组织和企业都能为ACCA会员带来令人心动的薪酬以及职位。

一般来说，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。这些岗位无一例外都有很好的薪资待遇以及较高的社会地位。

除了以上这些之外，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”。在任何地方，都能获得很好的工作。

  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。具有胜任高薪工作的能力。

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）。所以，ACCA会员拥有很高的社会地位。

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考试难度较大，但是很大程度上是源于坚持，因此小伙伴们如果想要获得ACCA会员证书，那么就要持之以恒的去学习哦。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。

(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)

正确答案：
(c) An organisation considering the use of external recruitment consultants would make its decision upon the availability, level and appropriateness of expertise available within the host organisation and its likely effectiveness, together with the cost of using consultants set against the cost of using the organisation’s own staff. The organisation should consider the level of expertise required of potential employees and therefore the appropriate knowledge required of the consultants and the need for impartiality or security which may be of particular importance for some organisations. In addition, the views of internal staff as to the likely effect of using outside consultants must be considered, as is the effect the use of consultants might have on the need to develop expertise within the organisation.

1 The board of Worldwide Minerals (WM) was meeting for the last monthly meeting before the publication of the yearend

results. There were two points of discussion on the agenda. First was the discussion of the year-end results;

second was the crucial latest minerals reserves report.

WM is a large listed multinational company that deals with natural minerals that are extracted from the ground,

processed and sold to a wide range of industrial and construction companies. In order to maintain a consistent supply

of minerals into its principal markets, an essential part of WM’s business strategy is the seeking out of new sources

and the measurement of known reserves. Investment analysts have often pointed out that WM’s value rests principally

upon the accuracy of its reserve reports as these are the best indicators of future cash flows and earnings. In order to

support this key part of its strategy, WM has a large and well-funded geological survey department which, according

to the company website, contains ‘some of the world’s best geologists and minerals scientists’. In its investor relations

literature, the company claims that:

‘our experts search the earth for mineral reserves and once located, they are carefully measured so that the company

can always report on known reserves. This knowledge underpins market confidence and keeps our customers

supplied with the inventory they need. You can trust our reserve reports – our reputation depends on it!’

At the board meeting, the head of the geological survey department, Ranjana Tyler, reported that there was a problem

with the latest report because one of the major reserve figures had recently been found to be wrong. The mineral in

question, mallerite, was WM’s largest mineral in volume terms and Ranjana explained that the mallerite reserves in

a deep mine in a certain part of the world had been significantly overestimated. She explained that, based on the

interim minerals report, the stock market analysts were expecting WM to announce known mallerite reserves of

4·8 billion tonnes. The actual figure was closer to 2·4 billion tonnes. It was agreed that this difference was sufficient

to affect WM’s market value, despite the otherwise good results for the past year. Vanda Monroe, the finance director,

said that the share price reflects market confidence in future earnings. She said that an announcement of an incorrect

estimation like that for mallerite would cause a reduction in share value. More importantly for WM itself, however, it

could undermine confidence in the geological survey department. All agreed that as this was strategically important

for the company, it was a top priority to deal with this problem.

Ranjana explained how the situation had arisen. The major mallerite mine was in a country new to WM’s operations.

The WM engineer at the mine said it was difficult to deal with some local people because, according to the engineer,

‘they didn’t like to give us bad news’. The engineer explained that when the mine was found to be smaller than

originally thought, he was not told until it was too late to reduce the price paid for the mine. This was embarrassing

and it was agreed that it would affect market confidence in WM if it was made public.

The board discussed the options open to it. The chairman, who was also a qualified accountant, was Tim Blake. He

began by expressing serious concern about the overestimation and then invited the board to express views freely. Gary

Howells, the operations director, said that because disclosing the error to the market would be so damaging, it might

be best to keep it a secret and hope that new reserves can be found in the near future that will make up for the

shortfall. He said that it was unlikely that this concealment would be found out as shareholders trusted WM and they

had many years of good investor relations to draw on. Vanda Monroe, the finance director, reminded the board that

the company was bound to certain standards of truthfulness and transparency by its stock market listing. She pointed

out that they were constrained by codes of governance and ethics by the stock market and that colleagues should be

aware that WM would be in technical breach of these if the incorrect estimation was concealed from investors. Finally,

Martin Chan, the human resources director, said that the error should be disclosed to the investors because he would

not want to be deceived if he were an outside investor in the company. He argued that whatever the governance codes

said and whatever the cost in terms of reputation and market value, WM should admit its error and cope with

whatever consequences arose. The WM board contains three non-executive directors and their views were also

invited.

At the preliminary results presentation some time later, one analyst, Christina Gonzales, who had become aware of

the mallerite problem, asked about internal audit and control systems, and whether they were adequate in such a

reserve-sensitive industry. WM’s chairman, Tim Blake, said that he intended to write a letter to all investors and

analysts in the light of the mallerite problem which he hoped would address some of the issues that Miss Gonzales

had raised.

Required:

(a) Define ‘transparency’ and evaluate its importance as an underlying principle in corporate governance and in

relevant and reliable financial reporting. Your answer should refer to the case as appropriate. (10 marks)

正确答案：
(a) Transparency and its importance at WM
Define transparency
Transparency is one of the underlying principles of corporate governance. As such, it is one of the ‘building blocks’ that
underpin a sound system of governance. In particular, transparency is required in the agency relationship. In terms of
definition, transparency means openness (say, of discussions), clarity, lack of withholding of relevant information unless
necessary and a default position of information provision rather than concealment. This is particularly important in financial
reporting, as this is the primary source of information that investors have for making effective investment decisions.
Evaluation of importance of transparency
There are a number of benefits of transparency. For instance, it is part of gaining trust with investors and state authorities
(e.g. tax people). Transparency provides access for investors and other stakeholders to company information thereby dispelling
suspicion and underpinning market confidence in the company through truthful and fair reporting. It also helps to manage
stakeholder claims and reduces the stresses caused by stakeholders (e.g. trade unions) for whom information provision is
important. Reasons for secrecy/confidentiality include the fact that it may be necessary to keep strategy discussions secret
from competitors. Internal issues may be private to individuals, thus justifying confidentiality. Finally, free (secret or
confidential) discussion often has to take place before an agreed position is announced (cabinet government approach).
Reference to case
At Worldwide Minerals, transparency as a principle is needed to deal with the discussion of concealment. Should a discussion
of possible concealment even be taking place? Truthful, accurate and timely reporting underpins investor confidence in all
capital-funded companies including WM. The issue of the overestimation of the mallerite reserve is clearly a matter of concern
to shareholders and so is an example of where a default assumption of transparency would be appropriate.

(e) Internal controls are very important in a complex civil engineering project such as the Giant Dam Project.

Required:

Describe the difficulties of maintaining sound internal controls in the Giant Dam Project created by working

through sub-contractors. (4 marks)

正确答案：
(e) Control and sub-contractors
Specifically in regard to the maintenance of internal controls when working with sub-contractors, the prominent difficulties
are likely to be in the following areas:
Configuring and co-ordinating the many activities of sub-contractors so as to keep progress on track. This may involve taking
the different cultures of sub-contractor organisations into account.
Loss of direct control over activities as tasks are performed by people outside R&M’s direct employment and hence its
management structure.
Monitoring the quality of work produced by the sub-contractors. Monitoring costs will be incurred and any quality problems
will be potentially costly.
Budget ‘creep’ and cost control. Keeping control of budgets can be a problem in any large civil engineering project (such the
construction of the new Wembley Stadium in the UK) and problems are likely to be made worse when the principal contractor
does not have direct control over all activities.
Time limit over-runs. Many projects (again, such as the new Wembley Stadium, but others also) over-run significantly on time.
Tutorial note: only four difficulties need to be described.

(iv) The stamp duty and/or stamp duty land tax payable by the Saturn Ltd group; (2 marks)

Additional marks will be awarded for the appropriateness of the format and presentation of the memorandum

and the effectiveness with which the information is communicated. (2 marks)

正确答案：
(iv) Stamp duty and stamp duty land tax
– The purchase of Tethys Ltd will give rise to a liability to ad valorem stamp duty of ￡1,175 (￡235,000 x 0·5%).
The stamp duty must be paid by Saturn Ltd within 30 days of the share transfer in order to avoid interest being
charged. It is not an allowable expense for the purposes of corporation tax.

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