不知道应该考ACCA还是USCPA？看这里就对了

发布时间：2021-01-22

众所周知USCPA为美国注册会计师，而ACCA则为英国特许公认会计师，但ACCA又被称为国际注册会计师。两者同为国际财经领域数一数二的证书，很多考生都会存在不知道哪个考试含金量更高的情况，接下来就和51题库考试学习网一起去了解下吧!

1、职业发展方向的比较

首先，ACCA作为当今的国际性会计师组织之一，ACCA会员资格得到欧盟立法以及许多国家公司法的承认。ACCA在国际上的认可度也很高，截至目前，ACCA在中国的认可雇主企业超过800家，ACCA认可雇主会给予公司职员报考ACCA考试费用，带薪休假参加考试等支持，还会对ACCA会员优先录用。IBM、GE、摩托罗拉、强生、卡特彼勒、“四大”、中国银行等国内外数百家企业均认可ACCA证书，并定期组织员工参加ACCA学习与认证。

ACCA在全球范围内得到众多大学的认可，在英国，如邓迪大学、埃克赛特大学、赫尔大学、布拉德福德大学等众多财经名校均认可ACCA，其专业教学课程与ACCA展开了紧密结合，ACCA学员将便捷向包括这些院校在内的诸多名校的递交深造申请。学生可赴英国1-2年完成本科、硕士阶段ACCA-金融专业ACCA-国际管理、ACCA-国际商务、ACCA-工商管理、ACCA-国际会计专业学习，并获得学士学位、硕士学位。

美国是世界经济体，相应的财务要求高，USCPA是美国的注册会计师，GAAP准则一直引领国际会计的发展趋势，且具备签字权。在美国有很好的发展前景，也是一个非常不错的选择。

2、考试政策的差别

ACCA和USCPA都是全英文考试，对学员英语水平有一定要求，通常具有英语四六级水平即可。但是在考试内容上面各有不同：

(1)考试科目不同：

ACCA考试科目为13门，分为两个部分，第一部分为基础阶段，共9门，主要涉及财务会计和管理会计方面的核心知识。第二部分为专业阶段，共5门，引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能，相当于硕士阶段的课程难度。

USCPA的考试科目相对简单，只考4门：Auditing&Attestation审计、Financial Accounting&Reporting财务会计与报告、REGRegulation法规和Business Environment&Concepts商业环境，考试形式为机考，都是单项选择题组(占85%)和模拟案例题组。只要有相关会计及审计经验的，考起来都不算太难。

(2)会计准则不同：

ACCA适用于英国会计准则和国际会计准则;USCPA适用的是GAAP准则(美国会计准则)，由于美资公司在世界分布广泛，GAAP准则一直引领着国际会计的发展趋势。

以上就是51题库考试学习网给大家分享的全部内容，希望能够帮到大家!

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) Explain what is meant by McGregor’s

(i) Theory X; (5 marks)

正确答案：
(b) Douglas McGregor has suggested that the managers’ view of the individuals’ attitude to work can be divided into two categories, which he called Theory X and Theory Y. The style. of management adopted will stem from the view taken as to how subordinates behave. However, these two typologies are not distinct; they do in fact represent the two ends of a continuum.
(i) Theory X is based on traditional organisational thinking. It assumes that the average person is basically indolent and has an inherent dislike of work which should be avoided at all costs. The individual lacks ambition, shuns responsibility, has no ambition and is resistant to change. This theory holds that the individual seeks only security and is driven solely by self-interest. It follows that because of this dislike of work, most have to be directed, controlled, organised or coerced. Management is based on fear and punishment and will have an exploitative or authoritarian style. This reflects the thinking of the classical school of management, based on a scientific approach, specialisation, standardisation and obedience to superiors.

(c) Assess the likely criteria which would need to be satisfied for software to be regarded as ‘quality software’.

(4 marks)

正确答案：
(c) The following are important considerations regarding the quality of the business software:
– The software is error-free as this will improve its reliability. Whilst in practice this might not always be achievable the
directors of SSH must recognise the dangers involved in supplying bespoke software which may prove damaging to their
clients’ businesses with the resulting loss of client goodwill.
– The software should meet quality control standards such as those specified by the ISO (International Standards
Organisation).
– The software must be delivered on time. Late delivery of business software will prove problematic since clients may rely
on updated software to meet new customer needs or to fulfil revised business objectives.
– The software must meet the initial specification of the customer. In meeting the specification SSH will be demonstrating
that the software has been produced correctly with an appropriate focus on the requirements of end users.
– The software must be usable i.e. as well as being able to do what it is supposed to do it is important that it is easy to
use.
– The software should be capable of being updated in the light of future changes that occur in the clients’ requirements.

(b) (i) State the condition that would need to be satisfied for the exercise of Paul’s share options in Memphis

plc to be exempt from income tax and the tax implications if this condition is not satisfied.

(2 marks)

正确答案：
(b) (i) Paul has options in an HMRC approved share scheme. Under such schemes, no tax liabilities arise either on the grant
or exercise of the option. The excess of the proceeds over the price paid for the shares (the exercise price) is charged to
capital gains tax on their disposal.
However, in order to secure this treatment, one of the conditions to be satisfied is that the options cannot be exercised
within three years of the date of grant. If Paul were to exercise his options now (i.e. before the third anniversary of the
grant), the exercise would instead be treated as an unapproved exercise. At that date, income tax would be charged on
the difference between the market value of the shares on exercise and the price paid to exercise the option.

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