ACCA证书含金量到底有多高？

发布时间：2019-07-20

2019年ACCA上半年考试已经结束，下半年考试正式计进入备考期，很多小伙在刚经历完上班年的考的，马上又要进入下半年新一轮的备考，这中间的疲惫相信很多正在备考或者已经考过的人都感同身受，很多考生会在这个阶段质疑说ACCA含金量真的有这么高吗？ACCA证书对求职就业、出国留学、未来发展有什么帮助吗？大这样努力考取这个证书真的是否有意义了？为此小编特地整理了如下内容。

一、ACCA的含金量

ACCA在通关部分科目后，可以申请英国OBU的学士学位和UOL的硕士学位，可以为自己的简历镀金，如果有想要出国留学或者工作都是有一定帮助的，获得学位后，还可以直接申请英联邦国家的硕博研究生。

ACCA在全球有180多个国家认可，被称为国际财会界的"通行证"。现拥有7,200家认可雇主，在中国有近千家签约就业企业，主要为四大会计师事务所、跨国银行、世界500强企业和国际国内大型知名企业。

据ACCA年度薪资调查报告显示，应届生通关ACCA后最低年薪基本不会低于15万。ACCA会员年薪达到30万至50万人民币之间比例高达52%，ACCA会员收入在50万至100万人民币之间比例高达21%，受访会员最高年薪超过200万人民币。

二、ACCA考试优势

ACCA考试周期短：

报名时间分为4个考季，3/6/9/12月，一年可以考4次。

ACCA报考条件低：

1、门槛不高，报考并无专业限制

2、大专学历即可报名

3、在校期间即可参加考试，毕业就拿证

4、无财会背景人士通过学习均可以通过

无论你是财会专业还是非财会专业，如果你想在财会行业有好的发展前景，就去考一个能够带你达到高起点、高薪资，真正有用的“万能通行证”。

三、ACCA就业前景

那考下ACCA之后，能去哪些企业~

1.四大会计师事务所

这个毫无疑问，ACCA这张素有“四大通行证”之称的证书，可谓是通往财会行业权威——四大的绝对加分项。但是，ACCAer可不止四大这一个选择哦~

2.国内会计师事务所

虽然，国际四大一直是财会人心中的圣地，但是近几年来，国内事务所的发展迅猛，收入和排名也随之发生了翻天覆地的变化。今年，身为本土八大的致同挤进前四!拿下ACCA，八大的面试官也会对你青睐有加。

3.投资银行

除了高盛、摩根大通、汇丰这些在国际上赫赫有名的国际银行外，国内的四大银行，也能给ACCA持证人们提供一个很好的施展平台。

4.金融机构

都说，金融、财会不分家，在ACCA的学习大军中，也不乏在金融领域打拼多年的从业者。因为金融工作中涉及到的财务报表、IPO估值等都需要用到财会的内容，所以ACCA可以说是对口证书。

5.500强外企

毫无疑问，ACCA这张起源于英国，适用国际会计准则的高端证书，绝对可以称得上是通往外企的“黄金文凭”。

综合以上就是对于上述ACCA问题的解答了，希望对于各位小伙伴有帮助，小编将持续更新相关内容。

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。

(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to

be paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirus

to redeem the loan after seven years by paying the full amount of the interest to be charged over the ten year

period, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repayment

option is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initial

discussions with the bank about the possibility of repaying the loan within the next financial year. Sirus is

uncertain about the accounting treatment for the current loan agreement and whether the loan can be shown as

a current liability because of the discussions with the bank. (6 marks)

Appropriateness of the format and presentation of the report and quality of discussion (2 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(d) Repayment of the loan
If at the beginning of the loan agreement, it was expected that the repayment option would not be exercised, then the effective
interest rate would be 8% and at 30 April 2008, the loan would be stated at $2 million in the statement of financial position
with interest of $160,000 having been paid and accounted for. If, however, at 1 May 2007, the option was expected to be
exercised, then the effective interest rate would be 9·1% and at 30 April 2008, the cash interest paid would have been
$160,000 and the interest charged to the income statement would have been (9·1% x $2 million) $182,000, giving a
statement of financial position figure of $2,022,000 for the amount of the financial liability. However, IAS39 requires the
carrying amount of the financial instrument to be adjusted to reflect actual and revised estimated cash flows. Thus, even if
the option was not expected to be exercised at the outset but at a later date exercise became likely, then the carrying amount
would be revised so that it represented the expected future cash flows using the effective interest rate. As regards the
discussions with the bank over repayment in the next financial year, if the loan was shown as current, then the requirements
of IAS1 ‘Presentation of Financial Statements’ would not be met. Sirus has an unconditional right to defer settlement for longer
than twelve months and the liability is not due to be legally settled in 12 months. Sirus’s discussions should not be considered
when determining the loan’s classification.
It is hoped that the above report clarifies matters.

5 The directors of Blaina Packaging Co (BPC), a well-established manufacturer of cardboard boxes, are currently

considering whether to enter the cardboard tube market. Cardboard tubes are purchased by customers whose

products are wound around tubes of various sizes ranging from large tubes on which carpets are wound, to small

tubes around which films and paper products are wound. The cardboard tubes are usually purchased in very large

quantities by customers. On average, the cardboard tubes comprise between 1% and 2% of the total cost of the

customers’ finished product.

The directors have gathered the following information:

(1) The cardboard tubes are manufactured on machines which vary in size and speed. The lowest cost machine is

priced at $30,000 and requires only one operative for its operation. A one-day training course is required in order

that an unskilled person can then operate such a machine in an efficient and effective manner.

(2) The cardboard tubes are made from specially formulated paper which, at times during recent years, has been in

short supply.

(3) At present, four major manufacturers of cardboard tubes have an aggregate market share of 80%. The current

market leader has a 26% market share. The market shares of the other three major manufacturers, one of which

is JOL Co, are equal in size. The product ranges offered by the four major manufacturers are similar in terms of

size and quality. The market has grown by 2% per annum during recent years.

(4) A recent report on the activities of a foreign-based multinational company revealed that consideration was being

given to expanding operations in their packaging division overseas. The division possesses large-scale automated

machinery for the manufacture of cardboard tubes of any size.

(5) Another company, Plastic Tubes Co (PTC) produces a narrow, but increasing, range of plastic tubes which are

capable of housing small products such as film and paper-based products. At present, these tubes are on average

30% more expensive than the equivalent sized cardboard tubes sold in the marketplace.

Required:

(a) Using Porter’s five forces model, assess the attractiveness of the option to enter the market for cardboard

tubes as a performance improvement strategy for BPC. (10 marks)

正确答案：
(a) In order to assess the attractiveness of the option to enter the market for spirally-wound paper tubes, the directors of BPC
could make use of Michael Porter’s ‘five forces model’.
In applying this model to the given scenario one might conclude that the relatively low cost of the machine together with the
fact that an unskilled person would only require one day’s training in order to be able to operate a machine, constitute
relatively low costs of entry to the market. Therefore one might reasonably conclude that the threat of new entrants might be
high. This is especially the case where the market is highly fragmented.
The fact that products are usually purchased in very large quantities by customers together with the fact that there is little real
difference between the products of alternative suppliers suggests that customer (buyer) power might well be very high. The
fact that the paper tubes on average only comprise between 1% and 2% of the total cost of the purchaser’s finished product
also suggests that buyer power may well be very high.
The threat from suppliers could be high due to the fact that the specially formulated paper from which the tubes are made is
sometimes in short supply. Hence suppliers might increase their prices with consequential diminution in gross margin of the
firms in the marketplace.
The threat from competitive rivals will be strong as the four major players in the market are of similar size and that the market
is a slow growing market. The market leader currently has 26% of the market and the three nearest competitors hold
approximately 18% of the market.
The fact that Plastic Tubes Co (PTC) produces a narrow range of plastic tubes constitutes a threat from a substitute product.
This threat will increase if the product range of PTC is extended and the price of plastic tubes is reduced.
The fact that a foreign-based multinational company is considering entering this market represents a significant threat from a
potential new entrant as it would appear that the multinational company might well be able to derive economies of scale from
large scale automated machinery and has manufacturing flexibility.
Low capital barriers to entry might appeal to BPC but they would also appeal to other potential entrants. The low growth
market, the ease of entry, the existence of established competitors, a credible threat of backward vertical integration by
suppliers, the imminent entry by a multi-national, a struggling established competitor and the difficulty of differentiating an
industrial commodity should call into question the potential of BPC to achieve any sort of competitive advantage. If BPC can
achieve the position of lowest cost producer within the industry then entry into the market might be a good move. In order
to assess whether this is possible BPC must consider any potential synergies that would exist between its cardboard business
and that of the tubes operation.
From the information available, the option to enter the market for cardboard tubes appears to be unattractive. The directors
of BPC should seek alternative performance improvement strategies.

(b) Discuss how management’s judgement and the financial reporting infrastructure of a country can have a

significant impact on financial statements prepared under IFRS. (6 marks)

Appropriateness and quality of discussion. (2 marks)

正确答案：
(b) Management judgement may have a greater impact under IFRS than generally was the case under national GAAP. IFRS
utilises fair values extensively. Management have to use their judgement in selecting valuation methods and formulating
assumptions when dealing with such areas as onerous contracts, share-based payments, pensions, intangible assets acquired
in business combinations and impairment of assets. Differences in methods or assumptions can have a major impact on
amounts recognised in financial statements. IAS1 expects companies to disclose the sensitivity of carrying amounts to the
methods, assumptions and estimates underpinning their calculation where there is a significant risk of material adjustment
to their carrying amounts within the next financial year. Often management’s judgement is that there is no ‘significant risk’
and they often fail to disclose the degree of estimation or uncertainty and thus comparability is affected.
In addition to the IFRSs themselves, a sound financial reporting infrastructure is required. This implies effective corporate
governance practices, high quality auditing standards and practices, and an effective enforcement or oversight mechanism.
Therefore, consistency and comparability of IFRS financial statements will also depend on the robust nature of the other
elements of the financial reporting infrastructure.
Many preparers of financial statements will have been trained in national GAAP and may not have been trained in the
principles underlying IFRS and this can lead to unintended inconsistencies when implementing IFRS especially where the
accounting profession does not have a CPD requirement. Additionally where the regulatory system of a country is not well
developed, there may not be sufficient market information to utilise fair value measurements and thus this could lead to
hypothetical markets being created or the use of mathematical modelling which again can lead to inconsistencies because of
lack of experience in those countries of utilising these techniques. This problem applies to other assessments or estimates
relating to such things as actuarial valuations, investment property valuations, impairment testing, etc.
The transition to IFRS can bring significant improvement to the quality of financial performance and improve comparability
worldwide. However, there are issues still remaining which can lead to inconsistency and lack of comparability with those
financial statements.

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