好奇ACCA会员年薪有多少？那就看一下吧！

发布时间：2020-01-02

ACCA是全球最具规模、发展最快的国际专业会计师组织，ACCA证书也被认为是国内含金量最高的国际财经证书之一。

ACCA协会1904年成立于英国，在全球180个国家拥有20万名会员及50万名学员。自1988年进入中国以来，为国内财会行业培养了成千上万名国际专业会计师。目前中国ACCA会员人数数万名，他们遍布各种规模的跨国企业、国企、民企和公共机构，活跃于企业、会计师事务所和银行金融证券等各个领域，并且大部分担任着高层管理职位。

ACCA不仅在国际上得到广泛认可，在中国也是认可度最高的国际专业会计师资格，因此，在中国ACCA就业前景非常好。据官方的调查显示，ACCA会员的年薪集中在10万至80万之间，部分会员的年薪更是达到了100万到150万，远高于市场上普通财务人员的收入，并超过研究生以及MBA毕业生的平均年收入。

据ACCA全球调查显示，在大学生就业难呼声一年高于一年的时候，ACCA学员却始终保持着就业率百分百的记录，并且大多就职于外资会计师事务所、银行、保险公司和其他跨国企业、大型国内上市公司。其中，更有很多会员在国际性的大企业当中担任着财务经理、财务总监、总经理等十分重要的高级管理职位，并且在薪酬方面有着巨大的优势是非常难得的。此外，ACCA会员们的加薪空间也很大，已有数据显示，有63%的ACCA学员与准会员在工作一到二年获得加薪，其中，更有超过三分之二人数加薪幅度在6%以上。

ACCA是为真正有能力的人锦上添花，但想靠一张证书就获得年薪百万那是不可能的。刚刚通过ACCA13门考试的准会员找到的工作起薪一般在8000-10000左右，这相对于没有ACCA的毕业生来说已经高了许多了。随着ACCA工作经验的积累和工作能力的提升，ACCA将获得更多的晋升机会和发展空间，薪资水平也会跟着一起水涨船高。

目前，国内已有500多家知名企业加入ACCA的“认可雇主企业”计划。除了普华永道、德勤、安永、毕马威 “四大”外资会计师事务所和众多国内会计师事务所，还有像华为、中兴、腾讯、中国工商银行、中国移动、广发银行等众多大型民企、国企、外企，都是ACCA认可雇主。这些企业都认可ACCA，在招聘和录用员工时都会优先考虑ACCA会员和学员。拥有ACCA资格的人士，不仅可以从事跟财务管理、财务会计、财务分析、审计、税务等专业类工作，还可以从事咨询、投资分析、教育等财务或非财务的职业，职业选择广泛多样，是最受欢迎的国际会计资格。

好了，以上就是51题库考试学习网今天分享的内容。如果还想了解更多，欢迎在51题库考试学习网留言。

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) State any reliefs Bob could claim regarding the fall in value of his shares in Willis Ltd, and describe how the

operation of any such reliefs could reduce Bob’s taxable income. (4 marks)

Relevant retail price index figures are:

September 1990 129·3

April 1998 162·6

December 2004 189·9

正确答案：
(c) Claims for capital losses
Where the value of shares (a chargeable asset) has become negligible (defined as <5% of the original cost), a claim can be
made to treat the asset as though it was sold and then immediately reacquired for its current market value. This is known as
a negligible value claim.
The sale and reacquisition is treated as taking place at the time that the claim is made or at a specified time (up to 2 years
before the start of the tax year in which the claim was made) if the asset was of negligible value at that time.
As the loss is on unquoted shares, a further relief (s.574 ICTA 1988) allows the loss to be relieved against the total income
of the taxpayer for the year in which the loss arose, and/or against the total income of the previous year.
Losses are first relieved against current year income, with any excess being available for offset against the prior year’s income.
Bob can therefore make a negligible value claim as at 1 December 2004. This will give rise to a loss of ￡14,500
(￡500 – ￡15,000) which will be deemed to arise in the year 2004/05. By doing so, his taxable income for that year will be
reduced from ￡36,875 to ￡22,375.

(iii) delegation. (3 marks)

正确答案：
(iii) DELEGATION is giving a subordinate the discretion to make decisions within a certain, defined sphere of influence. Therefore the superior must possess the authority to delegate. The key element here is discretion and the level of authority within a specific sphere which is behind the problems at Flavours Fine Foods. Authority should be clearly delegated as appropriate to the managers and, through them, to the supervisors.

(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.

(4 marks)

正确答案：
(ii) Audit procedures on the consolidation schedule of the Rosie Group:
– Agree correct extraction of individual company figures by reference to individual company audited financial
statements.
– Cast and cross cast all consolidation schedules.
– Recalculate all consolidation adjustments, including goodwill, elimination of pre acquisition reserves, cancellation
of intercompany balances, fair value adjustments and accounting policy adjustments.
– By reference to prior year audited consolidated accounts, agree accounting policies have been consistently applied.
– Agree brought down figures to prior year audited consolidated accounts and audit working papers (e.g. goodwill
figures for Timber Co and Ben Co, consolidated reserves).
– Agree that any post acquisition profits consolidated for Dylan Co arose since the date of acquisition by reference to
date of control passing per the purchase agreement.
– Reconcile opening and closing group reserves and agree reconciling items to group financial statements.

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