这类人拿到ACCA证书是最具性价比的，看看有你吗？

发布时间：2020-01-01

现如今，做财务的人数是数不胜数的。同时，报考ACCA国际注册会计师资格的人群也越来越多。而你知道为什么要考ACCA嘛？ACCA适合什么样的人报考？不要担心这些疑惑，51题库考试学习网会一一帮你解答

刚刚毕业或即将毕业的会计、金融相关专业的大学生

现在很多大学毕业生毕业求职时空有一个毕业证，在技能和经验上和企业的需求有很大差距，尤其是像财会类专业的学生，仅凭一个毕业证，很难在社会上找到一份理想的工作。

所以对于想要从事相关专业的学生可以报考ACCA，这样可以使我们在最短的时间内掌握技术、积累项目经验。由于ACCA有其特有的案例实操的培养模式，可以帮助我们在大学所学理论知识的基础上提升实力，做到理论与实践的结合。所以，ACCA无疑是他们最好的报考选择。

想从事财务工作的非财务专业大学生

如果你是一个并不喜欢自己专业的且你是一个计划从事会计行业的非会计专业的在校大学生的话，那么，你应该选择ACCA。

很多人因为不喜欢自己选择的专业，而让自己的大学过得浑浑噩噩，毫无成就，与其蹉跎岁月让自己在毕业找工作时四处碰壁，倒不如从现在起，学习一门自己真正喜欢的东西。而ACCA正是那个报考门槛低，无需等到毕业，也无需财务相关专业的大学生都能报考的高等财经认证。

而且，ACCA课程都是从零基础开始、由浅入深的，这样的阶梯式课程设置也刚好给予了财务基础薄弱，甚至是毫无财务基础学员们的最大学习可能和取证机会。

不甘于当前工作环境或薪资状况者

很多人都会抱怨，现在的工作怎么怎么忙，老板怎么怎么烂，工资怎么怎么低...如果你现在也同样处在这种焦虑之中，如果你也希望换一个工作环境或者提升一下薪资待遇，而又无计可施的话，那么你也可以报考国际会计师ACCA。

在传统的会计行业，从事出纳、小公司会计这种岗位的人数不胜数，他们绝大多数都是处在一个恶劣的工作环境当中，薪资待遇不高，而且还缺乏职场的晋升发展机会。与其，从现在到未来一直守着一份低的可怜的工资，那还不如掌握这门国际通用的资格证书。

学完ACCA，能掌握一定的财务管理技能，30-100万年薪，中大型企业财务管理岗位，就都是唾手可得的了。

日常生活中，经济压力巨大的年轻人

在这个浮躁的社会中，很少有人能够活得自由自在，尤其是20-30岁之间的年轻人。他们之中的大多数人都面临着买房买车、结婚生子的生活压力。虽然有些家庭的长辈和父母能够替他们承担一部分的生活压力，但并不是所有的压力都能坦然地寄托在父母身上的，我们始终都要自力更生。

但，如果你并没有找到一个合适的高薪职位，假如你并不能恰当地处理掉来自家庭生活的压力，如果你总是无法实现财务自由的“月光族”，那么，你一定要报考ACCA！

在鸭梨山大的就业环境里，如果你想获得一份高薪的职位，如果你想拥有一个令人称羡的薪资待遇，那么，专注于培养高端财务金融人才的ACCA，当然就是我们当之无愧的选择了。

无论你是还未毕业的大学在校生，还是已经毕业的在职人士，与其固守姿态，不如大胆地迈出国门，学好国际注册会计师（ACCA），这样我们才能另有一番作为。

长风破浪会有时，直挂云帆济沧海，51题库考试学习网预祝你成功通过ACCA考试，相信自己，明天又是一和个艳阳天！

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。

3 Seejoy is a famous football club but has significant cash flow problems. The directors and shareholders wish to take

steps to improve the club’s financial position. The following proposals had been drafted in an attempt to improve the

cash flow of the club. However, the directors need advice upon their implications.

(a) Sale and leaseback of football stadium (excluding the land element)

The football stadium is currently accounted for using the cost model in IAS16, ‘Property, Plant, and Equipment’.

The carrying value of the stadium will be $12 million at 31 December 2006. The stadium will have a remaining

life of 20 years at 31 December 2006, and the club uses straight line depreciation. It is proposed to sell the

stadium to a third party institution on 1 January 2007 and lease it back under a 20 year finance lease. The sale

price and fair value are $15 million which is the present value of the minimum lease payments. The agreement

transfers the title of the stadium back to the football club at the end of the lease at nil cost. The rental is

$1·2 million per annum in advance commencing on 1 January 2007. The directors do not wish to treat this

transaction as the raising of a secured loan. The implicit interest rate on the finance in the lease is 5·6%.

(9 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)

正确答案：

(ii) Explain how the inclusion of rental income in Coral’s UK income tax computation could affect the

income tax due on her dividend income. (2 marks)

You are not required to prepare calculations for part (b) of this question.

Note: you should assume that the tax rates and allowances for the tax year 2006/07 and for the financial year to

31 March 2007 will continue to apply for the foreseeable future.

正确答案：
(ii) The effect of taxable rental income on the tax due on Coral’s dividend income
Remitting rental income to the UK may cause some of Coral’s dividend income currently falling within the basic rate
band to fall within the higher rate band. The effect of this would be to increase the tax on the gross dividend income
from 0% (10% less the 10% tax credit) to 221/2% (321/2% less 10%).
Tutorial note
It would be equally acceptable to state that the effective rate of tax on the dividend income would increase from 0%
to 25%.

3 You are the manager responsible for the audit of Lamont Co. The company’s principal activity is wholesaling frozen

fish. The draft consolidated financial statements for the year ended 31 March 2007 show revenue of $67·0 million

(2006 – $62·3 million), profit before taxation of $11·9 million (2006 – $14·2 million) and total assets of

$48·0 million (2006 – $36·4 million).

The following issues arising during the final audit have been noted on a schedule of points for your attention:

(a) In early 2007 a chemical leakage from refrigeration units owned by Lamont caused contamination of some of its

property. Lamont has incurred $0·3 million in clean up costs, $0·6 million in modernisation of the units to

prevent future leakage and a $30,000 fine to a regulatory agency. Apart from the fine, which has been expensed,

these costs have been capitalised as improvements. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Lamont Co for the year ended

31 March 2007.

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

正确答案：
3 LAMONT CO
(a) Chemical leakage
(i) Matters
■ $30,000 fine is very immaterial (just 1/4% profit before tax). This is revenue expenditure and it is correct that it
has been expensed to the income statement.
■ $0·3 million represents 0·6% total assets and 2·5% profit before tax and is not material on its own. $0·6 million
represents 1·2% total assets and 5% profit before tax and is therefore material to the financial statements.
■ The $0·3 million clean-up costs should not have been capitalised as the condition of the property is not improved
as compared with its condition before the leakage occurred. Although not material in isolation this amount should
be adjusted for and expensed, thereby reducing the aggregate of uncorrected misstatements.
■ It may be correct that $0·6 million incurred in modernising the refrigeration units should be capitalised as a major
overhaul (IAS 16 Property, Plant and Equipment). However, any parts scrapped as a result of the modernisation
should be treated as disposals (i.e. written off to the income statement).
■ The carrying amount of the refrigeration units at 31 March 2007, including the $0·6 million for modernisation,
should not exceed recoverable amount (i.e. the higher of value in use and fair value less costs to sell). If it does,
an allowance for the impairment loss arising must be recognised in accordance with IAS 36 Impairment of Assets.
(ii) Audit evidence
■ A breakdown/analysis of costs incurred on the clean-up and modernisation amounting to $0·3 million and
$0·6 million respectively.
■ Agreement of largest amounts to invoices from suppliers/consultants/sub-contractors, etc and settlement thereof
traced from the cash book to the bank statement.
■ Physical inspection of the refrigeration units to confirm their modernisation and that they are in working order. (Do
they contain frozen fish?)
■ Sample of components selected from the non-current asset register traced to the refrigeration units and inspected
to ensure continuing existence.
■ $30,000 penalty notice from the regulatory agency and corresponding cash book payment/payment per the bank
statement.
■ Written management representation that there are no further penalties that should be provided for or disclosed other
than the $30,000 that has been accounted for.

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