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。

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(ii) Using the previous overhead allocation basis (as per note 4), calculate the budgeted profit/(loss)

attributable to each type of service for the year ending 31 December 2006 and comment on the results

obtained using the previous and revised methods of overhead allocation. (5 marks)

正确答案：

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(ii) Explain whether or not Carver Ltd will become a close investment-holding company as a result of

acquiring either the office building or the share portfolio and state the relevance of becoming such a

company. (2 marks)

正确答案：
(ii) Close investment holding company status
Carver Ltd will not become a close investment-holding company if it purchases the office building as, although it will no
longer be a trading company, it intends to rent out the building to a number of tenants none of whom is connected to
the company.
Carver Ltd will become a close investment holding company if it purchases a portfolio of quoted shares as it will no
longer be a trading company. As a result it will pay corporation tax at the full rate of 30% regardless of the level of its
profits.

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(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess the

quality of service provided to its clients. (3 marks)

正确答案：
(d) The following performance measures which could be used to assess the quality of service provided to its clients:
– The reliability of staff in keeping to scheduled appointment times with clients
– The responsiveness of staff to client enquiries or requests for assistance
– The quality of communications between SSH and its clients
– The competence of its staff in providing training to its clients
– The access times to staff upon the request of clients
– The availability of staff to meet emergency needs of clients
– The security of the data of its client base.
Notes: (i) Only six performance measures were required
(ii) Other relevant performance measures would be acceptable.

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