cpa和acca两证均有的年薪

发布时间：2021-06-29

cpa和acca两证均有的年薪

最佳答案

CPA年薪因岗位不同有所差别。例如合伙人收入、高级经理收入、经理收入和基层员工收入。其中会计师事务所总体层面，高级经理平均年薪为30万左右，经理平均年薪略低一些，刚入职的没有工作经验的CPA会随着工作能力的增加，加大增幅。

而合伙人比较特殊，总体收入最高，年工资薪酬能达到百万，甚至更高。CPA年薪高低不仅看能力，职位，还要看城市薪资水平。北上广地区薪资水平一般比二三线城市高；能力强的CPA薪资普遍比较高。

据调查，65%的通过ACCA考试的会员在企业中担任着中高级的职位，例如执业会计师行的合伙人、跨国公司的财务经理、财务总监、总经理等职位的均不乏其人。担任财务高管一类职位的占所有调查人数的22%，年薪范围在25万至100万之间，中级财务管理人员的年薪范围在10万-40万之间。77%的本地ACCA会员表明他们的工资在获得ACCA资格之前与之后有增长，增幅甚至超过30万。

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。

5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:

Part A – Applicable to All Professional Accountants

Part B – Applicable to Professional Accountants in Public Practice

Part C – Applicable to Employed Professional Accountants

Required:

Distinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘Employed

Professional Accountants’. (3 marks)

正确答案：
5 BOLEYN & CO
(a) Professional Accountants
■ Professional Accountants are members of an IFAC member body. They may be:
– in public practice or employed professionals;
– a sole practitioner, partnership or corporate body.
■ Professional Accountants in Public Practice (‘practitioners’) are:
– each partner (or person occupying a position similar to that of a partner); and
– each employee in a practice providing professional services to a client irrespective of their functional classification
(e.g. audit, tax or consulting); and
– professional accountants in a practice having managerial responsibilities.
This term is also used to refer to a firm of professional accountants in public practice.
■ Employed Professional Accountants are professional accountants employed in industry, commerce, the public sector or
education.

2 The Rubber Group (TRG) manufactures and sells a number of rubber-based products. Its strategic focus is channelled

through profit centres which sell products transferred from production divisions that are operated as cost centres. The

profit centres are the primary value-adding part of the business, where commercial profit centre managers are

responsible for the generation of a contribution margin sufficient to earn the target return of TRG. The target return is

calculated after allowing for the sum of the agreed budgeted cost of production at production divisions, plus the cost

of marketing, selling and distribution costs and central services costs.

The Bettamould Division is part of TRG and manufactures moulded products that it transfers to profit centres at an

agreed cost per tonne. The agreed cost per tonne is set following discussion between management of the Bettamould

Division and senior management of TRG.

The following information relates to the agreed budget for the Bettamould Division for the year ending 30 June 2009:

(1) The budgeted output of moulded products to be transferred to profit centres is 100,000 tonnes. The budgeted

transfer cost has been agreed on a two-part basis as follows:

(i) A standard variable cost of $200 per tonne of moulded products;

(ii) A lump sum annual charge of $50,000,000 in respect of fixed costs, which is charged to profit centres, at

$500 per tonne of moulded products.

(2) Budgeted standard variable costs (as quoted in 1 above) have been set after incorporating each of the following:

(i) A provision in respect of processing losses amounting to 15% of material inputs. Materials are sourced on

a JIT basis from chosen suppliers who have been used for some years. It is felt that the 15% level of losses

is necessary because the ageing of the machinery will lead to a reduction in the efficiency of output levels.

(ii) A provision in respect of machine idle time amounting to 5%. This is incorporated into variable machine

costs. The idle time allowance is held at the 5% level partly through elements of ‘real-time’ maintenance

undertaken by the machine operating teams as part of their job specification.

(3) Quality checks are carried out on a daily basis on 25% of throughput tonnes of moulded products.

(4) All employees and management have contracts based on fixed annual salary agreements. In addition, a bonus

of 5% of salary is payable as long as the budgeted output of 100,000 tonnes has been achieved;

(5) Additional information relating to the points in (2) above (but NOT included in the budget for the year ending

30 June 2009) is as follows:

(i) There is evidence that materials of an equivalent specification could be sourced for 40% of the annual

requirement at the Bettamould Division, from another division within TRG which has spare capacity.

(ii) There is evidence that a move to machine maintenance being outsourced from a specialist company could

help reduce machine idle time and hence allow the possibility of annual output in excess of 100,000 tonnes

of moulded products.

(iii) It is thought that the current level of quality checks (25% of throughput on a daily basis) is vital, although

current evidence shows that some competitor companies are able to achieve consistent acceptable quality

with a quality check level of only 10% of throughput on a daily basis.

The directors of TRG have decided to investigate claims relating to the use of budgeting within organisations which

have featured in recent literature. A summary of relevant points from the literature is contained in the following

statement:

‘The use of budgets as part of a ‘performance contract’ between an organisation and its managers may be seen as a

practice that causes management action which might lead to the following problems:

(a) Meeting only the lowest targets

(b) Using more resources than necessary

(c) Making the bonus – whatever it takes

(d) Competing against other divisions, business units and departments

(e) Ensuring that what is in the budget is spent

(f) Providing inaccurate forecasts

(g) Meeting the target, but not beating it

(h) Avoiding risks.’

Required:

(a) Explain the nature of any SIX of the eight problems listed above relating to the use of budgeting;

(12 marks)

正确答案：
2 Suggested answer content for each of the eight problems contained within the scenario is as follows:
(a) The nature of each of the problems relating to the use of budgeting is as follows:
Meeting only the lowest targets
– infers that once a budget has been negotiated, the budget holder will be satisfied with this level of performance unless
there is good reason to achieve a higher standard.
Using more resources than necessary
– Once the budget has been agreed the focus will be to ensure that the budgeted utilisation of resources has been adhered
to. Indeed the current system does not provide a specific incentive not to exceed the budget level. It may be, however,
that failure to achieve budget targets would reflect badly on factors such as future promotion prospects or job security.
Making the bonus – whatever it takes
– A bonus system is linked to the budget setting and achievement process might lead to actions by employees and
management which they regard as ‘fair game’. This is because they view the maximisation of bonuses as the main
priority in any aspect of budget setting or work output.
Competing against other divisions, business units and departments
– Competition may manifest itself through the attitudes adopted in relation to transfer pricing of goods/services between
divisions, lack of willingness to co-operate on sharing information relating to methods, sources of supply, expertise, etc.
Ensuring that what is in the budget is spent
– Management may see the budget setting process as a competition for resources. Irrespective of the budgeting method
used, there will be a tendency to feel that unless the budget allowance for one year is spent, there will be imposed
reductions in the following year. This will be particularly relevant in the case of fixed cost areas where expenditure is
viewed as discretionary to some extent.
Providing inaccurate forecasts
– This infers that some aspects of budgeting problems such as ‘Gaming’ and ‘misrepresentation’ may be employed by the
budget holder in order to gain some advantage. Gaming may be seen as a deliberate distortion of the measure in order
to secure some strategic advantage. Misrepresentation refers to creative planning in order to suggest that the measure
is acceptable.
Meeting the target but not beating it
– There may be a view held by those involved in the achievement of the budget target that there is no incentive for them
to exceed that level of effectiveness.
Avoiding risks
– There may be a prevailing view by those involved in the achievement of the budget target that wherever possible
strategies incorporated into the achievement of the budget objective should be left unchanged if they have been shown
to be acceptable in the past. Change may be viewed as increasing the level of uncertainty that the proposed budget
target will be achievable.

6 (a) Explain the term ‘money laundering’. (3 marks)

正确答案：
6 MONEY LAUNDERING
Tutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will
be given suitable credit.
(a) Meaning of the term
■ Money laundering is the process by which criminals attempt to conceal the true origin and ownership of the proceeds
of their criminal activity (‘dirty’ money) allowing them to maintain control over the proceeds and, ultimately, providing a
legitimate cover for their sources of income.
■ The term is widely defined to include:
– possessing; or
– in any way dealing with; or
– concealing
the proceeds of any crime (‘criminal property’).
■ It also includes:
– an attempt or conspiracy or incitement to commit such an offence; or
– aiding, abetting, counselling or procuring the commission of such an offence.
■ Further, it includes failure by an individual in a regulated sector to inform. the financial intelligence unit (FIU), as soon
as practicable, of knowledge or suspicion that another person is engaged in money laundering.
Tutorial note: The FIU serves as a national centre for receiving (and, as permitted, requesting), analysing and
disseminating suspicious transaction reports (STRs).

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