辽宁省考生：ACCA证书是什么样的证书？ACCA证书在国内受到认可吗？

发布时间：2020-01-10

很多小伙伴都听说了ACCA证书的含金量是十分高的，想必大家对ACCA考试的了解也不算太多吧，下面是51题库考试学习网为大家收集到的一部分信息，希望对大家有帮助：

首先，何为ACCA呢？

(1)ACCA全称为The Association of Chartered Certified Accountants，是由国际性的会计师组织英国特许公认会计师公会设立的证书，国内也被称为国际注册会计师，是全球的财会金融领域的证书之一，更是国际认可的财务人员资格证书。

(2)ACCA考试科目内容

ACCA证书培养目标是培养综合性的高级财务管理人才。ACCA证书一共包括13门考试科目，这些考试科目的设置从财务基础到高级的管理课程层层递进，由浅入深，即使是没有财务基础的人也能够轻松入门，授课内容和考试语言为英语，因此难度相对于本土证书的考试难度会有一定的提升。

(3)持有ACCA证书的就业前景

毋容置疑，ACCA的就业前景是十分良好的，光从持有人少和通过率低这两点来看。ACCA作为财会界含金量最高的证书之一，在全球企业中都有极高的认可度，在国内与超过400家认证雇主保持密切合作，使ACCA学员在就业时会获得优先录取的机会。另外持有ACCA证书的学生进入四大会计师事务所时会被优先考虑，还会有除了工资外的Q-pay。目前中国ACCA人才缺口达到了20多万，所以ACCA学习人数正在逐步扩大，许多顶尖的财经院校也开始开设ACCA专业。

根据我国跟英国的协定，只要是在英国的正规院校毕业回国的，且是中英两个国家都认可的，是可以办理国外学历认证的。不过前提是，英国的院校一定是要在我国教育部进行了备案的。

ACCA资格认证在中国被称为“国际注册会计师”，实际上全称应该叫做“特许公认会计师公会”，中国企业对于熟悉国际会计准则并获国际认可的高级财务人才需求将越来越旺盛。

ACCA在中国得到了充分的认可

目前，ACCA在中国大陆的学员已达13,000多人，会员已达2000多人。ACCA现在北京、上海、广州、南京、天津、武汉、深圳、西安和厦门等城市设有考点，并与当地在财会方面有较强师资力量的大学或专业会计培训机构合作，设立了培训中心，辅导学员参加考前培训。目前，举办ACCA培训班的主要大学和机构有：上海财经大学、天津财经学院、中南财经大学、暨南大学、国家审计署干部培训中心、对外经济贸易大学、南京审计学院、西安交通大学等。为配合中国事务的迅速发展，ACCA于1998年3月和5月及2001年年初分别在上海、北京和广州设立了办事处.

至于ACCA与中国的渊源要追溯到1988年，ACCA第一次派高级代表团访问中国的时候。就在那一年，ACCA在上海和北京设立了代表处，两年后ACCA正式进驻中国大陆。较早进入中国，直接结果就是ACCA早期会员已经成为了当今中国的企业财务经理、公司CFO，抑或政府财经部门的高官。这种先发优势的影响力不容小觑。

在中国虽然只有CICPA具备签字权，但是这种唯一性并不能否定其他资格认证考试的含金量和权威程度。ACCA早期会员如今在中国手里握着较大发言权，他们认可ACCA代表的含义，这点非常重要。

以上就是关于ACCA考试的相关信息，51题库考试学习网想告诉大家的是，天生我材必有用，一个人能力的大小不完全是由成功的大小来决定的，取决于的是你发挥能力，挖掘潜力过程中坚持不懈，永不放弃的精神，当然前提是你要自信，要去发现你的潜能。

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。

2 The draft financial statements of Rampion, a limited liability company, for the year ended 31 December 2005

included the following figures:

$

Profit 684,000

Closing inventory 116,800

Trade receivables 248,000

Allowance for receivables 10,000

No adjustments have yet been made for the following matters:

(1) The company’s inventory count was carried out on 3 January 2006 leading to the figure shown above. Sales

between the close of business on 31 December 2005 and the inventory count totalled $36,000. There were no

deliveries from suppliers in that period. The company fixes selling prices to produce a 40% gross profit on sales.

The $36,000 sales were included in the sales records in January 2006.

(2) $10,000 of goods supplied on sale or return terms in December 2005 have been included as sales and

receivables. They had cost $6,000. On 10 January 2006 the customer returned the goods in good condition.

(3) Goods included in inventory at cost $18,000 were sold in January 2006 for $13,500. Selling expenses were

$500.

(4) $8,000 of trade receivables are to be written off.

(5) The allowance for receivables is to be adjusted to the equivalent of 5% of the trade receivables after allowing for

the above matters, based on past experience.

Required:

(a) Prepare a statement showing the effect of the adjustments on the company’s net profit for the year ended

31 December 2005. (5 marks)

正确答案：

17 Which of the following statements are correct?

(1) All non-current assets must be depreciated.

(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.

(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.

(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.

A 1 and 2

B 2 and 3

C 3 and 4

D 1 and 4

正确答案：C

(b) (i) State the condition that would need to be satisfied for the exercise of Paul’s share options in Memphis

plc to be exempt from income tax and the tax implications if this condition is not satisfied.

(2 marks)

正确答案：
(b) (i) Paul has options in an HMRC approved share scheme. Under such schemes, no tax liabilities arise either on the grant
or exercise of the option. The excess of the proceeds over the price paid for the shares (the exercise price) is charged to
capital gains tax on their disposal.
However, in order to secure this treatment, one of the conditions to be satisfied is that the options cannot be exercised
within three years of the date of grant. If Paul were to exercise his options now (i.e. before the third anniversary of the
grant), the exercise would instead be treated as an unapproved exercise. At that date, income tax would be charged on
the difference between the market value of the shares on exercise and the price paid to exercise the option.

(c) Without changing the advice you have given in (b), or varying the terms of Luke’s will, explain how Mabel

could further reduce her eventual inheritance tax liability and quantify the tax saving that could be made.

(3 marks)

The increase in the retail prices index from April 1984 to April 1998 is 84%.

You should assume that the rates and allowances for the tax year 2005/06 will continue to apply for the

foreseeable future.

正确答案：
(c) Further advice
Mabel should consider delaying one of the gifts until after 1 May 2007 such that it is made more than seven years after the
gift to the discretionary trust. Both PETs would then be covered by the nil rate band resulting in a saving of inheritance tax
of ￡6,720 (from (b)).
Mabel should ensure that she uses her inheritance tax annual exemption of ￡3,000 every year by, say, making gifts of ￡1,500
each year to both Bruce and Padma. The effect of this will be to save inheritance tax of ￡1,200 (￡3,000 x 40%) every year.

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