有ACCA证书的人年薪高吗?

发布时间：2021-07-28

对于年薪这种问题，尤其是ACCA持证人的年薪，其人脉、智商、情商、性格都会是影响年薪水平的重要因素。且每个人选择的职业路径各有迥异，最后的结果当然也各不相同。

一、有acca证书的人年薪如何?

ACCA是享誉国内外的专业财会认证，它是英国具有特许头衔的4家注册会计师协会之一，也是当今最知名的国际性会计师组织之一。ACCA 资格被认为是"国际财会界的通行证"。

虽然说目前国内的财会行业，还是以财务会计为主要人群，但放眼未来，能发展成为一个综合的管理会计人才，才是获得高年薪的必经路径。

ACCA在这个方向和领域上，已经是走在世界前列了。

虽然ACCA名为特许公认会计师，但从其知识体系中就可以清晰了解到，ACCA不仅仅是传统会计届的翘楚，而是把自己定位于更广阔的商业精英范畴才更加贴切。

从F1开始，ACCA就为全球学子构筑了着眼于整个商业领域的世界观，让大家了解到未来的会计师是如何成为企业经营过程中最重要的角色之一。

当然，从ACCA年薪的角度来讲，也许你不太可能因为仅仅一张ACCA证书。就可以在用人市场上“漫天要价”，这不现实，相信任何一个证书都不会有这样的优待。

在学习ACCA的过程中将让你深刻了解并磨练自己的核心竞争力，为将来自己能够在商界上叱咤风云做好准备。

其实ACCA协会经常会做自己会员的薪资调研报告，从公开的数据可知，ACCA持证人的年薪从20万到200万不等。不说200万，光20万这个数字其实就已经让很多会计人心生艳羡了。

当然，这一切除了ACCA能为你提供职业发展道路的捷径之外，更多地还是需要对自己有一个清晰的定位，踏踏实实得实现自己的人生价值。所以，关于ACCA年薪的问题，本身就是一个伪命题，抛开个体差异去谈这个问题，不免会让人觉得有些空谈。

但是ACCA证书可以给到的提升作用是显而易见的，至于能够达到什么高度，还要因人而异了。

二、有acca证书年薪会提升吗?

有acca证书，如果个人足够努力，年薪是会有提升的。

我们经常说，在会计证书体系中，初级职称是基础证书，ACCA是 高等级证书，因此在很多人的印象里，持有初级职称的都是小会计，持有ACCA的都是会计师事务所合伙人，或者是银行行长、企业财务总监等这种年薪几十万甚至上百万的人。

但是其中有一个不得不重视的前提就是，这些合伙人、银行行长、或者财务总监都是在职场中打拼了七八年甚至十几年，能力和证书完全能够匹配的情况下，才能拿到了现在的薪资，得到现在的社会地位。

51题库考试学习网衷心祝愿大家在以后的岁月里，活成自己想要的样子。当然也希望大家对于它的热情能够一直保持，为自己，为明天闯出一片天地，加油!


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。

16 Which of the following events between the balance sheet date and the date the financial statements are

authorised for issue must be adjusted in the financial statements?

1 Declaration of equity dividends.

2 Decline in market value of investments.

3 The announcement of changes in tax rates.

4 The announcement of a major restructuring.

A 1

A 1 only

B 2 and 4

C 3 only

D None of them

正确答案：D

3 Susan Paullaos was recently appointed as a non-executive member of the internal audit committee of Gluck and

Goodman, a public listed company producing complex engineering products. Barney Chester, the executive finance

director who chairs the committee, has always viewed the purpose of internal audit as primarily financial in nature

and as long as financial controls are seen to be fully in place, he is less concerned with other aspects of internal

control. When Susan asked about operational controls in the production facility Barney said that these were not the

concern of the internal audit committee. This, he said, was because as long as the accounting systems and financial

controls were fully functional, all other systems may be assumed to be working correctly.

Susan, however, was concerned with the operational and quality controls in the production facility. She spoke to

production director Aaron Hardanger, and asked if he would be prepared to produce regular reports for the internal

audit committee on levels of specification compliance and other control issues. Mr Hardanger said that the internal

audit committee had always trusted him because his reputation as a manager was very good. He said that he had

never been asked to provide compliance evidence to the internal audit committee and saw no reason as to why he

should start doing so now.

At board level, the non-executive chairman, George Allejandra, said that he only instituted the internal audit committee

in the first place in order to be seen to be in compliance with the stock market’s requirement that Gluck and Goodman

should have one. He believed that internal audit committees didn’t add materially to the company. They were, he

believed, one of those ‘outrageous demands’ that regulatory authorities made without considering the consequences

in smaller companies nor the individual needs of different companies. He also complained about the need to have an

internal auditor. He said that Gluck and Goodman used to have a full time internal auditor but when he left a year

ago, he wasn’t replaced. The audit committee didn’t feel it needed an internal auditor because Barney Chester believed

that only financial control information was important and he could get that information from his management

accountant.

Susan asked Mr Allejandra if he recognised that the company was exposing itself to increased market risks by failing

to have an effective audit committee. Mr Allejandra said he didn’t know what a market risk was.

Required:

(a) Internal control and audit are considered to be important parts of sound corporate governance.

(i) Describe FIVE general objectives of internal control. (5 marks)

正确答案：
3 (a) (i) FIVE general objectives of internal control
An internal control system comprises the whole network of systems established in an organisation to provide reasonable
assurance that organisational objectives will be achieved.
Specifically, the general objectives of internal control are as follows:
To ensure the orderly and efficient conduct of business in respect of systems being in place and fully implemented.
Controls mean that business processes and transactions take place without disruption with less risk or disturbance and
this, in turn, adds value and creates shareholder value.
To safeguard the assets of the business. Assets include tangibles and intangibles, and controls are necessary to ensure
they are optimally utilised and protected from misuse, fraud, misappropriation or theft.
To prevent and detect fraud. Controls are necessary to show up any operational or financial disagreements that might
be the result of theft or fraud. This might include off-balance sheet financing or the use of unauthorised accounting
policies, inventory controls, use of company property and similar.
To ensure the completeness and accuracy of accounting records. Ensuring that all accounting transactions are fully and
accurately recorded, that assets and liabilities are correctly identified and valued, and that all costs and revenues can be
fully accounted for.
To ensure the timely preparation of financial information which applies to statutory reporting (of year end accounts, for
example) and also management accounts, if appropriate, for the facilitation of effective management decision-making.
[Tutorial note: candidates may address these general objectives using different wordings based on analyses of different
study manuals. Allow latitude]

(c) In August 2004 it was discovered that the inventory at 31 December 2003 had been overstated by $100,000.

(4 marks)

Required:

Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which

justifies your answer in each case.

NOTE: The mark allocation is shown against each of the three matters.

正确答案：
(c) The opening inventory should be included in the current year’s income statement at the corrected figure, and the opening
balance of retained profit reduced by $100,000. The $100,000 reduction will appear in the statement of changes in equity.
(IAS8 Accounting policies, changes in accounting estimates and errors)

(b) Advise on the capital gains implications should Trent Limited’s old building be sold as proposed. Support your

advice with relevant calculations. (4 marks)

正确答案：

 

This gives a higher post-entry loss of ￡50,000 (150,000 – 100,000) and so it is advisable for Trent Limited to make
this election.
The ￡100,000 of pre-entry losses are still available, but can only be set against gains on assets which:
(i) Trent Limited sold prior to being acquired (subject to the normal carry back restrictions), or
(ii) Trent Limited already owned when it was acquired, or
(iii) Trent Limited acquired from outside the group and used in its trade after being bought by Tay Limited.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签