湖南省考生：ACCA国际会计师是什么证书？好考吗？

发布时间：2020-01-09

随着时代的更替，相信有越来越多的人听说过ACCA证书吧，也有很多人知晓其含金量和社会认可度是逐年在增加；因此，有不少人慕名前来咨询关于ACCA证书的相关事宜。今天51题库考试学习网就统一为大家介绍一下什么是ACCA？以及它的难易程度，感兴趣的同学可以收藏起来~ 

首先，何为ACCA呢？ACCA在国内称为"国际注册会计师"，实际上是特许公认会计师公会(The Association Of Chartered Certified Accountants)的缩写，它是英国具有特许头衔的4家注册会计师协会之一，总部设立在英国，也是当今最知名的国际性会计师组织之一。ACCA资格被认为是"国际财会界的通行证"。许多国家立法许可ACCA会员从事审计、投资顾问和破产执行工作。它最有价值的地方是这个证书是全球都认可的，无论是你加入国企还是海外企业，相信这个证书一定会为你的履历上增添一抹光彩，从而增加你应试成功的几率。

ACCA目前在全球拥有近101个办事处和超过7400多家的认可雇主企业。覆盖事务所、金融服务、科技、制造等热门行业。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”。由此可见，ACCA证书的含金量是有多高。

因此ACCA证书也被会计界人士亲切地叫做：含着“金钥匙”的证书

那么ACCA持证者的就业方向，主要分为以下三大类：

一、金融服务类

大型银行和投资银行：无论是大型国有、股份制银行还是投资银行，都认可ACCA的国际资质，毕竟由于目前持有ACCA证书的人数还较少，能成功拿到ACCA证书的人想必一定是各方面能力都很突出的佼佼者。

二、事务所及咨询类

咨询企业：如麦肯锡、埃森哲等国际大牌咨询机构。

会计师事务所：国际四大会计师事务所：普华永道、毕马威、德勤、安永。国内八大会计师事务所：瑞华、立信、天健、信永中和、大华、大信、致同和天职国际。

这一部分对会计审计计算方面要求较高的，持有ACCA证书的人经过国际考核，认可度还是比较高的。

三、知名企业类

世界五百强：比如壳牌、英特尔、强生医疗、联合利华、百事食品等。

国内大中型企业或国企：比如中国中化、联想、中国移动、阿里巴巴、华为等。

这一部分的工作就比较强调语言交流能力，持有ACCA考试证书的人无论是英语交流还是中文交流相信都是手到擒来的。

在工作中ACCA会员会担任各类要职，其中担任公司副总裁/合伙人的就有5%，企业CFO有10%，财务总监的占12%，风控、审计、税务筹划经理各占9%、23%、16%。

说了这么多ACCA证书的好处，那么它好考吗？或许这是目前很多人关心的话题吧

首先，要给大家解释一下的是：ACCA是全英文的考试，包括考试题目、材料等都是英文这就是与国内考试的最大的区别。

其次，在于它的考试科目：多达13科目，在于从F阶段到P阶段简直是质的突破，不过通过率还是挺高的，所以想报的还是建议报考的。

（温馨提示：ACCA考试一个考季只能报考最多4个科目，且必须要F阶段全部科目通过之后才可以报考P阶段的）

虽然ACCA考试科目众多，但ACCA每个阶段完成后，ACCA官方协会都会颁发相应的证书鼓励ACCA考试小伙伴继续考下去，同时这些证书都可以帮助你找实习找工作、show给你的老板升职加薪、申请国外留学等等

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，其实一个证书好不好考并不是绝对的，这取决于你自己的努力程度。俗话说，有志者事竟成，相信只要通过自己的不懈努力，通过看似很困难的ACCA考试也不是太大的问题。

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。

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(iii) Advice in connection with the sale of the manufacturing premises by Tethys Ltd; (7 marks)

正确答案：
(iii) Tethys Ltd – Sale of the manufacturing premises
Value added tax (VAT)
– The building is not a new building (i.e. it is more than three years old). Accordingly, the sale of the building is an
exempt supply and VAT should not be charged unless Tethys Ltd has opted to tax the building in the past.
Taxable profits on sale
– There will be no balancing adjustment in respect of industrial building allowances as the building is to be sold on
or after 21 March 2007.
– The capital gain arising on the sale of the building will be ￡97,760 (￡240,000 – (￡112,000 x 1·27)).
Rollover relief
– Tethys Ltd is not in a capital gains group with Saturn Ltd. Accordingly, rollover relief will only be available if Tethys
Ltd, rather than any of the other Saturn Ltd group companies, acquires sufficient qualifying business assets.
– The amount of sales proceeds not spent in the qualifying period is chargeable, i.e. ￡40,000 (￡240,000 –
￡200,000). The balance of the gain, ￡57,760 (￡97,760 – ￡40,000), can be rolled over.
– Qualifying business assets include land and buildings and fixed plant and machinery. The assets must be brought
into immediate use in the company’s trade.
– The assets must be acquired in the four-year period beginning one year prior to the sale of the manufacturing
premises.
Further information required:
– Whether or not Tethys Ltd has opted to tax the building in the past for the purposes of VAT.

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(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc as

a holding company and identify any planning actions that can be taken to defer or minimise these tax

costs. (4 marks)

You should assume that the corporation tax rates for the financial year 2005 and the income tax rates

and allowances for the tax year 2005/06 apply throughout this question.

正确答案：
(iii) Bold plc will be making a taxable supply of services, likely to exceed the VAT threshold. It should therefore consider
registering for VAT – either immediately on a voluntary basis, or when its cumulative taxable supplies in the previous
twelve months exceed ￡60,000.
As an alternative, the new group can apply for a group VAT registration. This will simplify its VAT administration as intragroup
transactions are broadly disregarded for VAT purposes, and only one VAT return is required for the group as a
whole.
Stamp duty normally applies at 0·5% on the consideration payable in respect of transactions in shares. However, an
exemption is available in the case of a takeover, reconstruction or amalgamation where there is no real change in
ownership, i.e. the new shareholdings mirror the old shareholdings, and the transaction is for commercial purposes. The
insertion of a new holding company over an existing company, as proposed here, would qualify for this exemption.
There is no VAT on transactions in shares.

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(ii) Determine whether your decision in (b)(i) would change if you were to use the Maximin and Minimax

regret decision criteria. Your answer should be supported by relevant workings. (6 marks)

正确答案：

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(c) Advise Alan on the proposed disposal of the shares in Mobile Ltd. Your answer should include calculations

of the potential capital gain, and explain any options available to Alan to reduce this tax liability. (7 marks)

正确答案：

 

However, an exemption from corporation tax exists for any gain arising when a trading company (or member of a trading
group) sells the whole or any part of a substantial shareholding in another trading company.
A substantial shareholding is one where the investing company holds 10% of the ordinary share capital and is beneficially
entitled to at least 10% of the
(i) profits available for distribution to equity holders and
(ii) assets of the company available for distribution to equity holders on a winding up.
In meeting the 10% test, shares owned by a chargeable gains group may be amalgamated. The 10% test must have been
met for a continuous 12 month period during the 2 years preceding the disposal.
The companies making the disposals must have been trading companies (or members of a trading group) throughout the
12 month period, as well as at the date of disposal. In addition, they must also be trading companies (or members of a trading
group) immediately after the disposal.
The exemption is given automatically, and acts to deny losses as well as eliminate gains.
While Alantech Ltd has owned its holding in Mobile Ltd for 33 months, its ownership of the Boron holding has only lasted
for 10 months (at 1 June 2005) since Boron was acquired on 1 July 2004. Selling the shares in June 2005 will fail the
12 month test, and the gain will become chargeable.
It would be better for the companies to wait for a further month until July 2005 before selling the amalgamated shareholding.
By doing so, they will both be able to take advantage of the substantial shareholdings relief, thereby saving tax of ￡29,625
assuming a corporation tax rate of 19%.

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