你想知道国际注册会计师好不好？含金量高吗？

发布时间：2020-02-06

ACCA又被叫为国际会计注册师，那你知道它到底好不好？含金量高不高呢？大多数对于acca的认知还停留在表面，51题库考试学习网今天就带着大家了解更多的ACCA吧！

一、ACCA到底好不好？

作为全球知名的财会资格认证，国际注会ACCA被世界各地广泛认可。

ACCA与众多国际知名机构建立了密切的合作关系，包括跨国企业、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。

其教育体系也是对一名财务人员的全方位培养：

应用阶段课程（F阶段），将学员从零基础培养成为一个合格的会计师，不仅掌握会计记录与核算，编制报表，税务筹划等能力，还具备财务岗位相关的其他能力，例如商法，投资分析，业绩管理等，将财务会计与管理会计能力相结合。考试合格者完全具有承担会计经理岗位的能力。

战略阶段（P阶段）的学习，更是将学员朝着CFO方向去培养。除了强化基础阶段已经学习的能力，还会增加对公司治理以及风险控制能力的培养。投资分析知识的学习也会更贴近实际案例。

二、ACCA含金量高不高呢？

ACCA证书含金量高，未来十年增值空间十分可观 。

据估计，目前持有ACCA证书的人员普遍年薪在20万元左右，最高年薪已逾百万元。在未来的10年我国需求的15类人才排行榜中，国际注册会计师位居榜首，尤其是熟知专业业务和国际事务的人才更为抢手。如四大事务所的合伙人、企业财务总监及上市公司的合资格会计师，年薪超百万。前两年已有调查显示众多本地ACCA会员的工资在获得ACCA资格之后有增长，有的增幅甚至达20万-30万。从会员获得ACCA专业资格前后的薪资变化可以看出，具国际广泛认可的职业资格证书对于求职者的职业发展存在积极作用。

三、ACCA证书优势

1、ACCA会员工作领域更加广阔

ACCA专业是普通的会计专业加强版，能从事的职业有会计、审计、税务等。这些都是非常主流的选择，其他的选择还有咨询、投行、银行等。ACCA会员可以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、税务部门从事财务和财务管理工作，很多会员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)。

2、年薪较高

ACCA学员到企业工作平均年薪能在15～30万之间。*6的也能到80万年薪。一些猎头公司在帮助企业找人的时候都明确表示首先要ACCA学员，然后看相关工作经验，如果有外资公司、四大会计师事务所工作经验的更受青睐。如果有会计师事务所培训的背景，容易拿到高薪，一般都能做到财务经理以上这样的职位。

3、ACCA职业晋升非常快

虽然在中国ACCA是没有签字权，但是被看好是因为ACCA是晋升的途径。在会计师事务所工作分工明确，多数是希望有中注协资格的，因为这样有利于吸引客户。但作为自己晋升这方面，ACCA还是被很多海外回来的人认可。同时，事务所有持有国际证书的人，也有利于服务客户，例如海外上市的时候，因为海外上市报表必须按国际会计准则来编制，国内会计师无法胜任。

4、优先录取

在我国，ACCA认可的雇主已超越700多家，包含微软、壳牌、联合利华、可口可乐、通用电气等著名的跨国公司，也有“四大”世界管帐师事务所中的德勤、普华永道以及平安保险等国内大公司。它们均会认可并优先录取ACCA持证会员，这也就更增添了ACCA的含金量。

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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。

2 Ice-Time Ltd (ITL) manufactures a range of sports equipment used in a variety of winter-sports in Snowland.

Development engineers within ITL have recently developed a prototype of a small engine-propelled bobsleigh named

the ‘Snowballer’, which has been designed for use by young children. The directors of ITL recently spent ￡200,000

on market research, the findings of which led them to believe that a market exists for the Snowballer.

The marketing director has suggested that ITL should use the ‘Olympic’ brand in order to market the Snowballer.

The finance director of ITL has gathered relevant information and prepared the following evaluation relating to the

proposed manufacture and sale of the Snowballer.

(1) Sales are expected to be 3,200 units per annum at a selling price of ￡2,500 per unit.

(2) Variable material, labour, and overhead costs are estimated at ￡1,490 per unit.

(3) In addition, a royalty of ￡150 per unit would be payable to Olympic plc, for the use of their brand name.

(4) Fixed overheads are estimated at ￡900,000 per annum. These overheads cannot be avoided until the end of the

year in which the Snowballer is withdrawn from the market.

(5) An initial investment of ￡5 million would be required. A government grant equal to 50% of the initial investment

would be received on the date the investment is made. However, because the Snowballer would be classified as

a luxury good, no tax allowances would be available on this initial investment. The estimated life cycle of the

Snowballer is six years.

(6) Corporation tax at the rate of 30% per annum is payable in the year in which profit occurs.

(7) All cash flows are stated in current prices and, with the exception of the initial investment and the government

grant, will occur at the end of each year.

(8) The nominal cost of capital is 15·44%. Annual inflation during the period is expected to amount to 4%.

Required:

(a) Calculate the net present value (NPV) of the Snowballer proposal and recommend whether it should be

undertaken by the directors of ITL. (4 marks)

正确答案：

(c) (i) Compute Gloria’s capital gains tax liability for 2006/07 ignoring any claims or elections available to

reduce the liability. (3 marks)

正确答案：

 

(b) Explain the roles of a nominations committee and assess the potential usefulness of a nominations committee

to the board of Rosh and Company. (8 marks)

正确答案：
(b) Nominations committees
General roles of a nominations committee.
It advises on the balance between executives and independent non-executive directors and establishes the appropriate
number and type of NEDs on the board. The nominations committee is usually made up of NEDs.
It establishes the skills, knowledge and experience possessed by current board and notes any gaps that will need to be filled.
It acts to meet the needs for continuity and succession planning, especially among the most senior members of the board.
It establishes the desirable and optimal size of the board, bearing in mind the current size and complexity of existing and
planned activities and strategies.
It seeks to ensure that the board is balanced in terms of it having board members from a diversity of backgrounds so as to
reflect its main constituencies and ensure a flow of new ideas and the scrutiny of existing strategies.
In the case of Rosh, the needs that a nominations committee could address are:
To recommend how many directors would be needed to run the business and plan for recruitment accordingly. The perceived
similarity of skills and interests of existing directors is also likely to be an issue.
To resolve the issues over numbers of NEDs. It seems likely that the current number is inadequate and would put Rosh in a
position of non-compliance with many of the corporate governance guidelines pertaining to NEDs.
To resolve the issues over the independence of NEDs. The closeness that the NEDs have to existing executive board members
potentially undermines their independence and a nominations committee should be able to identify this as an issue and make
recommendations to rectify it.
To make recommendations over the succession of the chairmanship. It may not be in the interests of Rosh for family members
to always occupy senior positions in the business.

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