ACCA证书含金量到底有多高?

发布时间:2019-07-20


2019ACCA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。

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。

6 An important part of managing people in a professional organisation is to be able to distinguish between aggressiveness and assertiveness in an employee.

Required:

(a) Explain and give examples of aggressive behaviour. (8 marks)

正确答案:
6 To get the best out of people, managers need to have effective communication skills. Professional accountants as managers need to understand the difference between aggressive and assertive behaviour. Often an exchange of communication can be interpreted as a belligerent response from an employee. However, a slight difference in approach can communicate different feelings and achieve a more positive result.
(a) Aggressive behaviour is competitive and directed at defeating someone else. It is standing up for oneself at the expense of other people. It is defending one’s rights but doing so in such a way that violates the rights of other people. Aggressive behaviour ignores or dismisses the needs, wants, opinions, feelings or beliefs of others.
Characteristics of aggressive behaviour include excessive ‘I’ statements, boastfulness, and the individual’s opinions expressed as fact, threatening questions or postures from the individual, sarcasm and other throw-away remarks and a constant blaming of others.
Aggressive behaviour can be self defeating. It may cause such antagonism in the others in the organisation that they will refuse to co-operate or work with the person showing aggressive behaviour.

(c) Calculate the theoretical ex rights price per share and the net funds to be raised by the rights issue, and

determine and discuss the likely effect of the proposed expansion on:

(i) the current share price of Merton plc;

(ii) the gearing of the company.

Assume that the price–earnings ratio of Merton plc remains unchanged at 12 times. (11 marks)

正确答案:
(c) Rights issue price = 2·45 x 0·8 = £1·96
Theoretical ex rights price = ((2 x 2·45) + (1 x 1·96))/3 = 6·86/3 = £2·29
New shares issued = 20m x 1/2 = 10 million
Funds raised = 1·96 x 10m = £19·6 million
After issue costs of £300,000 funds raised will be £19·3 million
Annual after-tax return generated by these funds = 19·3 x 0·09 = £1,737,000
New earnings of Merton plc = 1,737,000 + 4,500,000 = £6,237,000
New number of shares = 20m + 10m = 30 million
New earnings per share = 100 x 6,237,000/30,000,000 = 20·79 pence
New share price = 20·79 x 12 = £2·49
The weaknesses in this estimate are that the predicted return on investment of 9% may or may not be achieved: the priceearnings
ratio depends on the post investment share price, rather than the post investment share price depending on the
price-earnings ratio; the current earnings seem to be declining and this share price estimate assumes they remain constant;
in fact current earnings are likely to decline because the overdraft and annual interest are increasing but operating profit is
falling.
Expected gearing = 38/(60 + 19·3) = 47·9% compared to current gearing of 63%.
Including the overdraft, expected gearing = 46/(60 + 19·3) = 58% compared to 77%.
The gearing is predictably lower, but if the overdraft is included in the calculation the gearing of the company is still higher
than the sector average. The positive effect on financial risk could have a positive effect on the company’s share price, but
this is by no means certain.

(ii) The answers to any questions that the potential investors may raise in connection with the maximum

possible investment, borrowing to finance the subscription and the implications of selling the shares.

(7 marks)

Note: you should assume that Vostok Ltd and its trade qualify for the purposes of the enterprise investment

scheme and you are not required to list the conditions that need to be satisfied by the company, its

shares or its business activities.

正确答案:
(ii) Answers to questions from potential investors
Maximum investment
– For the relief to be available, a shareholder (together with spouse and children) cannot own more than 30% of the
company. Accordingly, the maximum investment by a single subscriber will be £315,000 (15,000 x £21).
Borrowing to finance the purchase
– There would normally be tax relief for the interest paid on a loan taken out to acquire shares in a close company
such as Vostok Ltd. However, this relief is not available when the shares qualify for relief under the enterprise
investment scheme.
Implications of a subscriber selling the shares in Vostok Ltd
– The income tax relief will be withdrawn if the shares in Vostok Ltd are sold within three years of subscription.
– Any profit arising on the sale of the shares in Vostok Ltd on which income tax relief has been given will be exempt
from capital gains tax provided the shares have been held for three years.
– Any capital loss arising on the sale of the shares will be allowable regardless of how long the shares have been
held. However, the loss will be reduced by the amount of income tax relief obtained in respect of the investment.
The loss may be used to reduce the investor’s taxable income, and hence his income tax liability, for the tax year
of loss and/or the preceding tax year.
– Any gain deferred at the time of subscription will become chargeable in the year in which the shares in Vostok Ltd
are sold.

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