浙江省考生：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。

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.)

 

(b) Explain the advantages from a tax point of view of operating the new business as a partnership rather than

as a company whilst it is making losses. You should calculate the tax adjusted trading loss for the year

ending 31 March 2008 for both situations and indicate the years in which the loss relief will be obtained.

You are not required to prepare any other supporting calculations. (10 marks)

正确答案：

(b) The new business
There are two tax advantages to operating the business as a partnership.
(i) Reduction in taxable income
If the new business is operated as a company, Cindy and Arthur would both be taxed at 40% on their salaries. In
addition, employer and employee national insurance contributions would be due on ￡105 (￡5,000 – ￡4,895) in respect
of each of them.
If the new business is operated as a partnership, the partners would have no taxable trading income because the
partnership has made a loss; any salaries paid to the partners would be appropriations of the profit or loss of the
business and not employment income. They would, however, each have to pay Class 2 national insurance contributions
of ￡2·10 each per week.
(ii) Earlier relief for trading losses
If the new business is operated as a company, its tax adjusted trading loss in the year ending 31 March 2008 would
be as follows:

(ii) Explain how the inclusion of rental income in Coral’s UK income tax computation could affect the

income tax due on her dividend income. (2 marks)

You are not required to prepare calculations for part (b) of this question.

Note: you should assume that the tax rates and allowances for the tax year 2006/07 and for the financial year to

31 March 2007 will continue to apply for the foreseeable future.

正确答案：
(ii) The effect of taxable rental income on the tax due on Coral’s dividend income
Remitting rental income to the UK may cause some of Coral’s dividend income currently falling within the basic rate
band to fall within the higher rate band. The effect of this would be to increase the tax on the gross dividend income
from 0% (10% less the 10% tax credit) to 221/2% (321/2% less 10%).
Tutorial note
It would be equally acceptable to state that the effective rate of tax on the dividend income would increase from 0%
to 25%.

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