上海市考生: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。
(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting a
coupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.
The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsure
as to how to treat this offer in the financial statements for the year ended 31 May 2006.
(5 marks)
Required:
Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended
31 May 2006.
(The mark allocation is shown against each of the above items)
(iv) Car accessories
An obligation should not be recognised for the coupons and no provision created under IAS37 ‘Provisions, Contingent
Liabilities and Contingent Assets’. A provision should only be recognised where there is an obligating event. There has to be
a present obligation (legal or constructive), the probability of an outflow of resources and the ability to make a reliable estimate
of the amount of the obligation. These conditions do not seem to have been met. Until the vehicle is purchased the
accessories cannot be obtained. That is the point at which the present obligation arises, the outflow of resources occurs and
an estimate of the amount of the obligation can be made. When the car is purchased, the accessories become part of the
cost of the sale. The revenue recognised will be the amount received from the customer (the sales price). The revenue will
not be grossed up to include the value of the accessories.
(b) Explain what is meant by McGregor’s
(i) Theory X; (5 marks)
(b) Douglas McGregor has suggested that the managers’ view of the individuals’ attitude to work can be divided into two categories, which he called Theory X and Theory Y. The style. of management adopted will stem from the view taken as to how subordinates behave. However, these two typologies are not distinct; they do in fact represent the two ends of a continuum.
(i) Theory X is based on traditional organisational thinking. It assumes that the average person is basically indolent and has an inherent dislike of work which should be avoided at all costs. The individual lacks ambition, shuns responsibility, has no ambition and is resistant to change. This theory holds that the individual seeks only security and is driven solely by self-interest. It follows that because of this dislike of work, most have to be directed, controlled, organised or coerced. Management is based on fear and punishment and will have an exploitative or authoritarian style. This reflects the thinking of the classical school of management, based on a scientific approach, specialisation, standardisation and obedience to superiors.
(d) Combining all reserves into a single figure. (2 marks)
(d) It is not possible to combine the reserves as suggested. IAS1 Presentation of financial statements requires retained earnings
to be shown seperately from other reserves.
(c) Explain the term ‘target costing’ and how it may be applied by GWCC. Briefly discuss any potential
limitations in its application. (8 marks)
(c) Target costing should be viewed as an integral part of a strategic profit management system. The initial consideration in target
costing is the determination of an estimate of the selling price for a new product which will enable a firm to capture its required
share of the market. In this particular example, Superstores plc, which on the face of it looks a powerful commercial
organisation, wishes to apply a 35% mark-up on the purchase price of each cake from GWCC. Since Superstores plc has
already decided on a launch price of £20·25 then it follows that the maximum selling price that can be charged by GWCC
is (100/135) x £20·25 which is £15·00.
This is clearly a situation which lends itself to the application of target costing/pricing techniques as in essence GWCC can
see the extent to which they fall short of the required level of return with regard to a contract with Superstores plc which ends
after twelve months. Thus it is necessary to reduce the total costs by £556,029 to this figure in order to achieve the desired
level of profit, having regard to the rate of return required on new capital investment. The deduction of required profit from
the proposed selling price will produce a target price that must be met in order to ensure that the desired rate of return is
obtained. Thus the main theme that underpins target costing can be seen to be ‘what should a product cost in order to achieve
the desired level of return’.
Target costing will necessitate comparison of current estimated cost levels against the target level which must be achieved if
the desired levels of profitability, and hence return on investment, are to be achieved. Thus where a gap exists between the
current estimated cost levels and the target cost, it is essential that this gap be closed.
The Directors of GWCC plc should be aware of the fact that it is far easier to ‘design out’ cost during the pre-production phase
than to ‘control out’ cost during the production phase. Thus cost reduction at this stage of a product’s life cycle is of critical
significance to business success.
A number of techniques may be employed in order to help in the achievement and maintenance of the desired level of target
cost. Attention should be focussed upon the identification of value added and non-value added activities with the aim of the
elimination of the latter. The product should be developed in an atmosphere of ‘continuous improvement’. In this regard, total
quality techniques such as the use of Quality circles may be used in attempting to find ways of achieving reductions in product
cost.
Value engineering techniques can be used to evaluate necessary product features such as the quality of materials used. It is
essential that a collaborative approach is taken by the management of GWCC and that all interested parties such as suppliers
and customers are closely involved in order to engineer product enhancements at reduced cost.
The degree of success that will be achieved by GWCC via the application of target costing principles will be very much
dependent on the extent of ‘flexibility’ in variable costs. Also the accuracy of information gathered by GWCC will assume
critical importance because the use of inaccurate information will produce calculated ‘cost gaps’ which are meaningless and
render the application of target costing principles of little value.
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