值得借鉴！成功会计人士的十佳思维方法

发布时间：2020-03-14

有句话说“三百六十行行行出状元”，在今天的社会，仍然试用。随着社会经济发展，分工日益细化，财务工作包含的内容也被分解到各个不同的岗位，如：收银岗，资金岗，融资岗，应收会计，应付会计等等。那么，那些发展的比较好的成功财务人身上都有哪些值得借鉴的思维方式呢？我们一起来了解一下吧！

思维1：会计的左右思维

方案的一左一右，就可以给企业节税几十万元！这称为会计做账的左右思维！优秀的财务人员一定是让老板做选择题，而不要让老板做问答题！每次带着几种方案去谈，详细阐述其优劣区别，甚至可以附上你的意见，这样才是老板的得力帮手！

思维2：会计的专业延伸性思维

财务要有足够强的专业的能力。想让老板信任你，你得表现出足够强的专业能力。切记：无论私人关系有多好，你不能真正解决摆在他面前的难题，他还是无法信任你！

思维3：会计的服务思维

通过服务于业务来节税！财务还要服务于老板！财务要有学会积极主动回应老板的能力！老板事务多，你的积极回应，会让他了解到任务的进行程度，让他感觉到一切尽在他掌控之中。给老板带来这种掌控感是很重要的。掌控感是非常重要的，及时向领导汇报你的工作进度，在职场中是非常重要的，让管理层对未来结果可控，是非常重要的一个环节，这是你的财务工作能力的体现！

思维4：财务敏感度思维

会计不仅仅要提供数字、更要提炼数字！财务人员要对数字的诚信负责，你的数字反映了你的诚信。能够提供真实的信息，是件不容易的事儿，需要拨开层层迷雾……信息的披露，有点儿像财务人员手中的利器，说点什么，怎么说，会有很大的影响力和杀伤力。

思维5：会计的证据链思维

税务局在稽查某某公司账面时，发现2019年有四次购买服装的凭证，合计金额46.8万元。会计处理如下：借：管理费用-劳保费 40万元 应交税费-应交增值税6.8万元，贷：银行存款  46.8万元，但是税务局的处理是：不认可劳动保护用品，因为服装都是送给员工个人了，应并入职工工资薪金，补交个税近2万元，同时罚款0.5倍！因此，企业必须找到证据来佐证服装不是送给员工个人的，服装属于公司财产，而且与公司经营有关！

思维6：会计持续学习的思维

学习就是借力！会计一定要终身学习。做会计不要怕麻烦别人、而是更要学会主动的麻烦别人！

思维7：会计的创新性思维

财务要有高度灵活性的能力。财务不是死板的。真正的财务高手是很灵活的，可以应企业所需，将看似不可能的事情灵活处理，使之成为可能！

思维8：政策的前瞻性思维

财务人员及时关注、解读最新税政，更要知悉政策背后的东西，从而达到熟练运用政策的能力，实现政策的前瞻性。

思维9：会计的风险性思维

会计人员如行走在钢丝上的演员，稍有不慎，就会跌入犯罪的深渊。有人形容会计工作是“挣着卖白菜的钱，操着卖白粉的心”，这样的吐槽既有会计人的心酸，也有无奈。

思维10：会计的法律思维

财务与业务、与法务、与税务都是密切相关的，会计做账的底线就是不违法！财务人员一定要记住：做好帐、开好票、报好税，平平安安做个会计人，让企业放心、也让家人放心！每个行业都有各自的特点和惯性思维，财务工作也不例外。个人觉得财务工作进入的门槛，并不完全是由“专业技能”所决定的，“财务思维”同样具备一定的门槛效应，这个门槛挡住了一部分人进入财务工作领域，同时阻碍了更多人在这个领域里进入更高的层次。要知道大凡领导岗位都不是什么专业岗位，而成就其价值的恰恰是他的领导思维，这点对于财务工作也同样适用！

好了，以上就是51题库考试学习网今天分享值得借鉴的10种思维模式的相关内容。如果还想了解更多，欢迎在51题库考试学习网留言。

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。

(b) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify an

alternative strategy that would achieve Crusoe’s objectives whilst avoiding a possible tax liability in the

future. State any deadline(s) in connection with your proposed strategy. (5 marks)

正确答案：
(b) Gift of the share portfolio to Avril
Inheritance tax
The gift would be a potentially exempt transfer at market value. No inheritance tax would be due at the time of the gift.
Capital gains tax
The gift would be a disposal by Crusoe deemed to be made at market value for the purposes of capital gains tax. No gain
would arise as the deemed proceeds will equal Crusoe’s base cost of probate value.
Stamp duty
There is no stamp duty on a gift of shares for no consideration.
Strategy to avoid a possible tax liability in the future
Crusoe should enter into a deed of variation directing the administrators to transfer the shares to Avril rather than to him. This
will not be regarded as a gift by Crusoe. Instead, provided the deed states that it is intended to be effective for inheritance tax
purposes, it will be as if Noland had left the shares to Avril in a will.
This strategy is more tax efficient than Crusoe gifting the shares to Avril as such a gift would be a potentially exempt transfer
and inheritance tax may be due if Crusoe were to die within seven years.
The deed of variation must be entered into by 1 October 2009, i.e. within two years of the date of Noland’s death.

(iii) Advice in connection with the sale of the manufacturing premises by Tethys Ltd; (7 marks)

正确答案：
(iii) Tethys Ltd – Sale of the manufacturing premises
Value added tax (VAT)
– The building is not a new building (i.e. it is more than three years old). Accordingly, the sale of the building is an
exempt supply and VAT should not be charged unless Tethys Ltd has opted to tax the building in the past.
Taxable profits on sale
– There will be no balancing adjustment in respect of industrial building allowances as the building is to be sold on
or after 21 March 2007.
– The capital gain arising on the sale of the building will be ￡97,760 (￡240,000 – (￡112,000 x 1·27)).
Rollover relief
– Tethys Ltd is not in a capital gains group with Saturn Ltd. Accordingly, rollover relief will only be available if Tethys
Ltd, rather than any of the other Saturn Ltd group companies, acquires sufficient qualifying business assets.
– The amount of sales proceeds not spent in the qualifying period is chargeable, i.e. ￡40,000 (￡240,000 –
￡200,000). The balance of the gain, ￡57,760 (￡97,760 – ￡40,000), can be rolled over.
– Qualifying business assets include land and buildings and fixed plant and machinery. The assets must be brought
into immediate use in the company’s trade.
– The assets must be acquired in the four-year period beginning one year prior to the sale of the manufacturing
premises.
Further information required:
– Whether or not Tethys Ltd has opted to tax the building in the past for the purposes of VAT.

12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company paid $38,000 for

insurance for the year to 30 September 2005.

What figures should appear for insurance in the company’s financial statements for the year ended 30 June

2005?

Income statement Balance sheet

A $27,200 Prepayment $19,000

B $39,300 Prepayment $9,500

C $36,700 Prepayment $9,500

D $55,700 Prepayment $9,500

正确答案：C

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