成为ACCA会员可以享受哪些福利，了解一下

发布时间：2020-01-14

越来越多人选择报考ACCA，但是很多人并不知道成为一名ACCA会员后可以享受哪些福利，为了让大家更详细地了解ACCA证书的含金量和认可度等问题，现为大家分享ACCA会员可以享受哪些福利，一起看看吧。

政府重视人才福利政策

ACCA会员因其国际视野、高端专业技能和高标准的职业操守广受认可。

近年来，为吸引和培养国际化高端财会人才，北京、上海、深圳、成都、广州等不少地方注册会计师协会纷纷将ACCA纳入行业发展专项基金的奖励范畴，为ACCA人才提供数额可观的现金奖励。

海外深造学习

ACCA与国内外优秀商学院联手，推出专属项目及奖学金计划，汇集众多优质学习资源及平台支持，满足会员终身职业发展的需求。

就业认可度高，工作岗位遍布全球

ACCA在全球拥有超过7,500家认可雇主，104个代表处，学员会员遍布179个国家，另外还有海外版的ACCA职位公告板让您轻松发现职业发展机会。

ACCA共有超过35,000家企业认可，招聘信息都发在ACCA官网职位公告板上，行业覆盖金融服务业、房地产、快速消费品、管理咨询、政府与公共部门等20多个领域。目前日均在线招聘职位数量维持在6000-8000个，其中60%为财务经理、财务总监及以上职位。

其中在中国共有700多家企业认可雇主，除此之外还有外企、民企、国企等各大企业机构发布的大量职位也列明优先选择ACCA。

贯穿职业生涯成长的技能提升平台

作为一名专业人士，积极进取并保持高职业水准是脱颖而出的关键。正因如此，ACCA将每年完成继续教育(简称CPD)作为保持会员资格的条件之一。通过持续学习，提高知识技能水平，增强就业能力，为您的客户和雇主实现增值，确保在快速迭代变化的竞争环境中保持优势。

ACCA提供的CPD资源以其数量之多，领域之广，知识之专业、前沿而领先。ACCA每年超百场线上线下活动以供学员学习和提升。例如早在在2017年，ACCA就在全国范围组织了180场，合计400小时的继续教育（CPD）活动（其中约90%的活动均为免费），全方位帮助ACCA会员成长为未来所需的精英领袖。超过400小时的CPD活动，180场的各地会员活动，超过40场免费在线讲座，在北上广三地的年度峰会，CFO峰会、税务和财会论坛。

说明：以上信息来源于网络，仅供ACCA考生学习和参考。如有问题，请以ACCA官方最终通知为准！

今天的分享就到此结束了，相信各位看了ACCA会员享受哪些福利之后，坚定了报考ACCA考试的决心。预祝各位都能顺利通过考试拿取证书，期待你们的好消息！

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。

The following information is relevant for questions 9 and 10

A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,

and a suspense account appeared in the company’s draft balance sheet.

Subsequent checking revealed the following errors:

(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.

Depreciation at the rate of 10% per year ($480) had been charged.

(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in the

company’s records.

(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personal

cheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entry

for the transaction. (The company does not maintain a payables ledger control account).

(4) The payments side of the cash book had been understated by $10,000.

9 Which of the above items would require an entry to the suspense account in correcting them?

A All four items

B 3 and 4 only

C 2 and 3 only

D 1, 2 and 4 only

正确答案：B

(b) The Sarbanes-Oxley Act contains provisions for the attestation (verification) and reporting to shareholders of

internal controls over financial reporting.

Required:

Describe the typical contents of an external report on internal controls. (8 marks)

正确答案：
(b) Internal control statement
The United States Securities and Exchange Commission (SEC) guidelines are to disclose in the annual report as follows:
A statement of management’s responsibility for establishing and maintaining adequate internal control over financial reporting
for the company. This will always include the nature and extent of involvement by the chairman and chief executive, but may
also specify the other members of the board involved in the internal controls over financial reporting. The purpose is for
shareholders to be clear about who is accountable for the controls.
A statement identifying the framework used by management to evaluate the effectiveness of this internal control. This will
usually involve a description of the key metrics, measurement methods (e.g. rates of compliance, fair value measures, etc)
and tolerances allowed within these. Within a rules-based environment, these are likely to be underpinned by law.
Management’s assessment of the effectiveness of this internal control as at the end of the company’s most recent fiscal year.
This may involve reporting on rates of compliance, failures, costs, resources committed and outputs (if measurable) achieved.
A statement that its auditor has issued an attestation report on management’s assessment. Any qualification to the attestation
should be reported in this statement.
Tutorial note: guidance from other corporate governance codes is also acceptable.

Required:

(iii) A firm of consultants has offered to undertake a study on behalf of Envico Ltd which will provide perfect

information regarding seminar attendance during the forthcoming year.

Advise the management of Envico Ltd with regard to the maximum amount that they should pay to

consultants for perfect information regarding seminar attendance and comment briefly on the use of

perfect information in such decisions. (5 marks)

正确答案：
(iii) If attendance = 100 then management would opt for room size A which would produce a contribution of ￡832,000 x
0·2 = ￡166,400.
If attendance = 200 then management would opt for room size B which would produce a contribution of ￡2,163,200
x 0·5 = ￡1,081,600.
If attendance = 400 then management would opt for room size D which would produce a contribution of ￡6,656,000
x 0·3 = ￡1,996,800.
Therefore the expected value of perfect information would be the sum of the expected values of the three possible
outcomes which amounts to ￡3,244,800. Thus, if the information is correct then management should be willing to pay
up to ￡3,244,800 – ￡1,497,600 = ￡1,747,200 for the information. In practice, it is unlikely that perfect information
is obtainable. The management of Envico Ltd are really buying an information system that will provide them with a signal
which may prove to be correct or incorrect! For example, the consultants may predict that demand will be for 300
seminar places, however there still remains the fact that there is a likelihood of actual demand being for either 100,
200 or 400 seminar places. One should be mindful that imperfect information which may be, say only 75% reliable,
might still be worth obtaining. Other than when the value of imperfect and perfect information are equal to zero, the
value of perfect information will always be greater than the value of imperfect information.

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