你知道考ACCA有什么意义吗？

发布时间：2020-05-15

ACCA作为国际认可的财会证书，其含金量不言而喻。ACCA包含了13门科目，只有全科通过才能成为ACCA会员。很多小伙伴在ACCA考试上花费了很多精力，那么，你知道考ACCA有什么意义吗？51题库考试学习网今天就带大家了解一下吧！

1.ACCA专业性强

金融领域从来都是一个很宽泛的概念。本科的金融课程中，会涉及不少财会方面的内容，像财务报表分析、会计学、财务管理等等。而这些内容不少在ACCA的科目中都有涉及，无论是出于巩固平时所学知识的目的，还是想要通过ACCA，对一些科目进行更深层次的钻研、了解，都是对金融专业的一个巩固和延伸。

2.ACCA的局限性小

近几年很多公司都喜欢招通晓金融和会计知识的复合型人才，从而节省成本。刚好ACCA的培养方案就符合这些企业的要求。

3.ACCA需求量大

ACCA培训运用统一的标准以强化国际会计行业的发展。这些标准不仅能够为全球商业发展提供强有力的支持，还能满足渴望成功的国际化人才的需求。

4.ACCA认可度高

ACCA会员资格在国际上得到广泛认可，尤其得到欧盟立法以及许多国家公司法的承认。所以可以说，拥有ACCA会员资格，就拥有了在世界各地就业的“通行证”。

ACCA会员在工商企业财务部门、(四大)审计/会计师事务所、金融机构和财政、税务部门从事财务和财务管理工作，很多会员在世界各地大公司担任高级职位。ACCA为在中国的跨国公司、大型企业和国际"五大"会计公司全面认可。

5. ACCA对个人发展的助力

相比较国内已经趋于饱和的技术型会计，ACCA考试更偏重于财务管理以及财务统筹、预算以及规划企业走向和未来发展。这和中国传统的应试教育是非常不同的，但又正好是个非常好的互补，获取知识之后用来解决实际的财务问题，这对于学习传统财会技能的学生来说是一次开阔逻辑思维和宏观视野的绝佳机会。

据调查发现，在招聘工作中，大部分招聘职位如财务总监、总经理助理、董事长助理以及CFO等都可能附加ACCA的资格要求。而这些职位则要求求职者不仅需要具备财务方面的基础专业知识，同时还需要具备财务分析能力、财务管理能力、做出专业的财务报告让非财务人员理解并执行的能力等。

以上就是51题库考试学习网今天分享的全部内容啦，大家看完之后，希望可以帮助到你哦！想了解更多相关信息，请关注51题库考试学习网

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 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred tax

provision for their company. They are quite surprised at the impact on the provision caused by changes in accounting

standards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-based

Payment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 and

the directors are unsure how the deferred tax provision will be calculated in its financial statements ended on that

date including the opening provision at 1 November 2003.

Required:

(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferred

taxation under IAS12 ‘Income Taxes’. (5 marks)

正确答案：

(a) (i) IAS12 ‘Income Taxes’ adopts a balance sheet approach to accounting for deferred taxation. The IAS adopts a full
provision approach to accounting for deferred taxation. It is assumed that the recovery of all assets and the settlement
of all liabilities have tax consequences and that these consequences can be estimated reliably and are unavoidable.
IFRS recognition criteria are generally different from those embodied in tax law, and thus ‘temporary’ differences will
arise which represent the difference between the carrying amount of an asset and liability and its basis for taxation
purposes (tax base). The principle is that a company will settle its liabilities and recover its assets over time and at that
point the tax consequences will crystallise.

Thus a change in an accounting standard will often affect the carrying value of an asset or liability which in turn will
affect the amount of the temporary difference between the carrying value and the tax base. This in turn will affect the
amount of the deferred taxation provision which is the tax rate multiplied by the amount of the temporary differences(assuming a net liability for deferred tax.)

 

(c) Explain the reasons for the concerns of the government of Happyland with companies such as TMC and

advise the directors of a strategy that might be considered in order to avoid being subject to any forthcoming

legislation concerning the environment. (5 marks)

正确答案：
(c) The government of Happyland will be concerned by the negative impact on the environment. The growth in the number of
children born in Happyland will have raised the demand for disposable nappies as is evidenced from the market size data
contained in the question. In some countries disposable nappies make up around 4% of all household waste and can take
up to five hundred years to decompose! The government will be concerned by the fact that trees are being destroyed in order
to keep babies and infant children in nappies. The disposal costs incurred by the government in terms of landfill etc will be
very high, hence its green paper on the effect of non-biodegradable products in Happyland. The costs of such operations as
the landfill for such products will need to be funded out of increased taxation.
It might be beneficial for the directors of TMC to develop more eco-friendly products such as washable nappies which, by
definition, are recyclable many times over during the life of the ‘product’. Many parents are now changing to ‘real nappies’
because they work out cheaper and better for the environment than disposables.

(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to

be a superior basis for the management incentive plan operated by NCL plc.

(N.B. No illustrative calculations should be incorporated into your explanation). (4 marks)

正确答案：
(b) The use of residual income as a basis for the management incentive plan operated by NCL plc would have the following
advantages:
Divisional management would be more willing to accept a project with a positive residual income and this would contribute
to the improved performance of NCL plc. Also, the disincentive to accept a project with a positive residual income but a return
on investment regarded by divisional management as not being in their best interests would be removed, because divisional
management would be rewarded.
The use of annuity depreciation may improve performance appraisal by removing the effect of straight-line depreciation which
tends to distort project returns especially in the early years of a project’s life when invested capital remains relatively high due
to the constant depreciation charge. The residual income approach using annuity depreciation will only match the NPV if the
annual cashflows of a project are constant. Hence the method when applied to the North or South projects would produce
an NPV which does not exactly match that previously calculated. By way of contrast it is forecast that the East project will
have constant cashflows and in this instance the NPV and residual income based approach when discounted, will produce
the same result.

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