ACCA对于会计职业生涯有帮助吗？

发布时间：2019-07-20

ACCA是特许公认会计师，在我国也俗称为国际注册会计师，知名度仅次于CPA，以全英文考试、科目众多、难度较大、含金量高等的特点，在财会领域的地位不可撼动，目前在中国已拥有超过2万多名会员和4万多名学员，深受各位财会人的喜爱，但是关于ACCA对于财会人具体有什么帮助，小编整理了如下内容。

一、就业优势

1.工资待遇的涨幅空间大

ACCA从上世纪90年代进入中国，受到的认可度也越来越高。主要在欧美背景的外企、外资会计事务所、在海外上市的企业受到了广泛的认可。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，年薪在30-80万RMB。据统计，伦敦刚获得ACCA资格会计师预计可以得到高薪大概在平均年薪3万-3.5万英镑，随着英国经济的不断景气，收入还在上升。

2.对ACCA人才潜在需求量大

ACCA岗位缺口大，ACCA人才缺口近40万，具有享誉国际，薪资待遇高，知识体系完善，科目可免考，报考门槛低，考试周期灵活等优势。根据ACCA官方调查，其会员目前在中国的年薪分布在30万-200万不等。在中国超过75%的ACCA会员在任职财务岗位三年内获得职位大幅提升，41%以上的ACCA会员取得财务总监及以上职位，ACCA成为财务人士职位晋升的黄金资质。

二、职业生涯帮助

1.求职

ACCA证书在HR眼里是一个黄金标签，ACCA证书是求职者对财务知识掌握的证明，也是求职者学习能力和时间管理能力的证明，这些都是工作中最重要的能力，自然也是最吸引HR的东西。

2.升职

ACCA作为一张稀有且高含金量的财会类高端证书，一直以来，都被视为财务管理层岗位招聘条件之一。特别是在外企或是涉及跨国业务的本土企业，ACCA会员掌握的国际会计准则一直是企业财务报告的刚需。在四大中，毕马威的咨询版块一直将ACCA视为升经理的qualification之一，ACCA的重要性毋庸置疑。

3.跳槽

ACCA证书是资深财务人最好的证明，一大原因在于，在拿下ACCA证书多年后可以直接变为FCCA，即资深ACCA会员。别人简历上写“5年财务管理经验”，而你，写的则是“8年ACCA会员”，一下就从众多求职者中脱颖而出了。

ACCA证书在求职、升职和跳槽时均能发挥不同的价值，这也是ACCA证书倍受财务人青睐的一大原因。ACCA证书会帮助财务人在职场中走的更稳，更远。

 

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。

(c) Outline the problems with references. (7 marks)

(15 marks)

正确答案：
Part (c)
There can be significant problems with references, these include the fact that most referees are well known to the applicant and
hesitate to say anything critical. However, the more skilful reference reader learns to look for what is conspicuous by omission
although there is always the risk that the writer merely forgot.
Often there are glowing tributes designed to aid the candidate on their way and some can be too ambiguous to be useful.
It is also important to note that references are poor predictors of future performance, are time consuming for the referee and the
subsequent reader. A particular problem is that employers who want to rid themselves of unsatisfactory employees could write an
enthusiastic reference, or at best one which leaves a lot unsaid.
However, care should be taken when providing references. Potentially, there can be legal consequences if a reference is misleading
or misrepresents the person for whom the reference is provided.
In addition, problems can arise when references are sought too early in the recruitment process and therefore breach confidentiality.

3 Better budgeting in recent years may have been seen as a movement from ‘incremental budgeting’ to alternative

budgeting approaches.

However, academic studies (e.g. Beyond Budgeting – Hope & Fraser) argue that the annual budget model may be

seen as (i) having a number of inherent weaknesses and (ii) acting as a barrier to the effective implementation of

alternative models for use in the accomplishment of strategic change.

Required:

(a) Identify and comment on FIVE inherent weaknesses of the annual budget model irrespective of the budgeting

approach that is applied. (8 marks)

正确答案：
(a) The weaknesses of traditional budgeting processes include the following:
– many commentators, including Hope and Fraser, contend that budgets prepared under traditional processes add little
value and require far too much valuable management time which would be better spent elsewhere.
– too heavy a reliance on the ‘agreed’ budget has an adverse impact on management behaviour which can become
dysfunctional having regard to the objectives of the organisation as a whole.
– the use of budgeting as base for communicating corporate goals, setting objectives, continuous improvement, etc is seen
as contrary to the original purpose of budgeting as a financial control mechanism.
– most budgets are not based on a rational causal model of resource consumption but are often the result of protracted
internal bargaining processes.
– conformance to budget is not seen as compatible with a drive towards continuous improvement.
– budgeting has an insufficient external focus.

5 You are the manager responsible for the audit of Blod Co, a listed company, for the year ended 31 March 2008. Your

firm was appointed as auditors of Blod Co in September 2007. The audit work has been completed, and you are

reviewing the working papers in order to draft a report to those charged with governance. The statement of financial

position (balance sheet) shows total assets of $78 million (2007 – $66 million). The main business activity of Blod

Co is the manufacture of farm machinery.

During the audit of property, plant and equipment it was discovered that controls over capital expenditure transactions

had deteriorated during the year. Authorisation had not been gained for the purchase of office equipment with a cost

of $225,000. No material errors in the financial statements were revealed by audit procedures performed on property,

plant and equipment.

An internally generated brand name has been included in the statement of financial position (balance sheet) at a fair

value of $10 million. Audit working papers show that the matter was discussed with the financial controller, who

stated that the $10 million represents the present value of future cash flows estimated to be generated by the brand

name. The member of the audit team who completed the work programme on intangible assets has noted that this

treatment appears to be in breach of IAS 38 Intangible Assets, and that the management refuses to derecognise the

asset.

Problems were experienced in the audit of inventories. Due to an oversight by the internal auditors of Blod Co, the

external audit team did not receive a copy of inventory counting procedures prior to attending the count. This caused

a delay at the beginning of the inventory count, when the audit team had to quickly familiarise themselves with the

procedures. In addition, on the final audit, when the audit senior requested documentation to support the final

inventory valuation, it took two weeks for the information to be received because the accountant who had prepared

the schedules had mislaid them.

Required:

(a) (i) Identify the main purpose of including ‘findings from the audit’ (management letter points) in a report

to those charged with governance. (2 marks)

正确答案：
5 Blod Co
(a) (i) A report to those charged with governance is produced to communicate matters relating to the external audit to those
who are ultimately responsible for the financial statements. ISA 260 Communication of Audit Matters With Those
Charged With Governance requires the auditor to communicate many matters, including independence and other ethical
issues, the audit approach and scope, the details of management representations, and the findings of the audit. The
findings of the audit are commonly referred to as management letter points. By communicating these matters, the auditor
is confident that there is written documentation outlining all significant matters raised during the audit process, and that
such matters have been formally notified to the highest level of management of the client. For the management, the
report should ensure that they fully understand the scope and results of the audit service which has been provided, and
is likely to provide constructive comments to help them to fulfil their duties in relation to the financial statements and
accounting systems and controls more effectively. The report should also include, where relevant, any actions that
management has indicated they will take in relation to recommendations made by the auditors.

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