ACCA含金量高吗？

发布时间：2021-04-25

ACCA含金量高吗?这是很多第一次备考ACCA考试的考生都想了解的，接下来就和51题库考试学习网一起去了解下具体情况吧!

世界各国认同，薪酬总体水平较为高

ACCA被称作“国际性财务会计界的通行卡“。其会员资质获得欧盟国家法律及其世界各国诸多国家公司法的认可，与世界各国19个会计机构有互免双边协定协议书。

例如：花旗银行、东亚银行、中行等大中型金融企业和阿里、联合利华等大中型上市企业，及其“四大”为意味着的国际性财务服务组织这些。

据ACCA官方网调研数据信息表明，ACCA会员现阶段在我国的年收入遍布在叁十万~200万之间不等，在我国超出75%的ACCA会员在新员工入职叁年内得到职位升职。而在英国ACCA持证者的薪酬总体水平也是做到了£42,500。

公司企业喜爱，发展前途广阔无垠

据2018年ACCA在我国对各大型企业顾主数据调查报告：60%采访顾主期待聘请ACCA会员，73%采访公司企业高层住宅有着ACCA会员身份。因ACCA考试内容比较多，涉及到内容较为普遍，因此考过ACCA，能够可用的职位也十分多，不论是会计公司企业、金融机构或是别的金融企业，都能够担任。当今经济发展的迅速发展趋势，公司企业对企业内部职工的规定也会慢慢提升，而ACCA做为专业人才，通常备受青睐。

优秀人才空缺大，中国政策优惠多

ACCA做为技术专业的会计机构，广受政府部门及其产业协会认同，为会员在中国的职业生涯发展出示许多特惠性的扶持。广州市、深圳市、成都市、上海市、西安市、重庆市、天津市等地都将ACCA列入优秀人才急缺目录，对ACCA会员给与住宅特惠、企业所得税免减等褔利。

国际视野开辟无尽岗位可能

ACCA技术专业资质是唯一一个结合当地实践活动与国际性工作经验的会计专业资质，ACCA会员具备优异的职业前景，可以在一切行业、一切领域担任高层住宅职位，大部分为跨国企业、公司企业、大中型国营企业、金融企业等。

迈进国际性学习培训之门

在修读ACCA资质的同时，还能够报考别的职业资格证，包含由剑桥布鲁克斯大学(OxfordBrookesUniversity)授予的运用财务会计理工科学士学位证书及其由英国伦敦大学(UniversityofLondon)授予的技术专业财务会计研究生学位。此外，假如必须在英语专业技能层面得到附加的协助，英国BPP大学将为ACCA学生提供英语课程培训。

以上就是51题库考试学习网给大家带来的全部内容，希望能够帮到大家!后续请大家持续关注51题库考试学习网，51题库考试学习网将会为大家持续更新最新、最热的考试资讯!

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 Your audit client, Prescott Co, is a national hotel group with substantial cash resources. Its accounting functions are

well managed and the group accounting policies are rigorously applied. The company’s financial year end is

31 December.

Prescott has been seeking to acquire a construction company for some time in order to bring in-house the building

and refurbishment of hotels and related leisure facilities (e.g. swimming pools, squash courts and restaurants).

Prescott’s management has recently identified Robson Construction Co as a potential target and has urgently requested

that you undertake a limited due diligence review lasting two days next week.

Further to their preliminary talks with Robson’s management, Prescott has provided you with the following brief on

Robson Construction Co:

The chief executive, managing director and finance director are all family members and major shareholders. The

company name has an established reputation for quality constructions.

Due to a recession in the building trade the company has been operating at its overdraft limit for the last 18

months and has been close to breaching debt covenants on several occasions.

Robson’s accounting policies are generally less prudent than those of Prescott (e.g. assets are depreciated over

longer estimated useful lives).

Contract revenue is recognised on the percentage of completion method, measured by reference to costs incurred

to date. Provisions are made for loss-making contracts.

The company’s management team includes a qualified and experienced quantity surveyor. His main

responsibilities include:

(1) supervising quarterly physical counts at major construction sites;

(2) comparing costs to date against quarterly rolling budgets; and

(3) determining profits and losses by contract at each financial year end.

Although much of the labour is provided under subcontracts all construction work is supervised by full-time site

managers.

In August 2005, Robson received a claim that a site on which it built a housing development in 2002 was not

properly drained and is now subsiding. Residents are demanding rectification and claiming damages. Robson

has referred the matter to its lawyers and denied all liability, as the site preparation was subcontracted to Sarwar

Services Co. No provisions have been made in respect of the claims, nor has any disclosure been made.

The auditor’s report on Robson’s financial statements for the year to 30 June 2005 was signed, without

modification, in March 2006.

Required:

(a) Identify and explain the specific matters to be clarified in the terms of engagement for this due diligence

review of Robson Construction Co. (6 marks)

正确答案：
2 PRESCOTT CO
(a) Terms of engagement – matters to be clarified
Tutorial note: This one-off assignment requires a separate letter of engagement. Note that, at this level, a standard list of
contents will earn few, if any, marks. Any ‘ideas list’ must be tailored to generate answer points specific to the due diligence
review of this target company.
■ Objective of the review: for example, to find and report facts relevant to Prescott’s decision whether to acquire Robson.
The terms should confirm whether Prescott’s interest is in acquiring the company (i.e. the share capital) or its trading
assets (say), as this will affect the nature and scope of the review.
Tutorial note: This is implied as Prescott ‘has been seeking to acquire ... to bring building … in-house’.
■ Prescott’s management will be solely responsible for any decision made (e.g. any offer price made to purchase Robson).
■ The nature and scope of the review and any standards/guidelines in accordance with which it will be conducted. That
investigation will consist of enquiry (e.g. of the directors and the quantity surveyor) and analytical procedures (e.g. on
budgeted information and prior period financial statements).
Tutorial note: This is not going to be a review of financial statements. The prior year financial statements have only
recently been audited and financial statements for the year end 30 June 2006 will not be available in time for the
review.
■ The level of assurance will be ‘negative’. That is, that the material subject to review is free of material misstatement. It
should be stated that an audit is not being performed and that an audit opinion will not be expressed.
■ The timeframe. for conducting the investigation (two days next week) and the deadline for reporting the findings.
■ The records, documentation and other information to which access will be unrestricted. This will be the subject of
agreement between Prescott and Robson.
■ A responsibility/liability disclaimer that the engagement cannot be relied upon to disclose errors, illegal acts or other
irregularities (e.g. fraudulent financial reporting or misappropriations of Robson’s assets).
Tutorial note: Third party reliance on the report seems unlikely as Prescott has ‘substantial cash resources’ and may not
need to obtain loan finance.

5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.

Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates

and errors in these financial statements?

1 The reasons for the change.

2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.

3 An estimate of the effect of the change on future periods, where possible.

A 1 and 2 only

B 1 and 3 only

C 2 and 3 only

D All three items

正确答案：A

(iii) cheese. (4 marks)

正确答案：
(iii) Cheese
■ Examine the terms of sales to Abingdon Bank – confirm the bank’s legal title (e.g. if GVF were to cease to trade
and so could not exercise buy-back option).
■ Obtain a direct confirmation from the bank of the cost of inventory sold by GVF to Abingdon Bank and the amount
re-purchased as at 30 September 2005 (the net amount being the outstanding loan).
■ Inspect the cheese as at 30 September 2005 (e.g. during the physical inventory count) paying particular attention
to the factors which indicate the age (and strength) of the cheese (e.g. its location or physical appearance).
■ Observe how the cheese is stored – if on steel shelves discuss with GVF’s management whether its net realisable
value has been reduced below cost.
■ Test check, on a sample basis, the costing records supporting the cost of batches of cheese.
■ Confirm that the cost of inventory sold to the bank is included in inventory as at 30 September 2005 and the
nature of the bank security adequately disclosed.
■ Agree the repurchase of cheese which has reached maturity at cost plus 7% per six months to purchase invoices
(or equivalent contracts) and cash book payments.
■ Test check GVF’s inventory-ageing records to production records. Confirm the carrying amount of inventory as at
30 September 2005 that will not be sold until after 30 September 2006, and agree to the amount disclosed in
the notes to inventory as a ‘non-current’ portion.

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