青海省考生：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。

(c) You have just been advised of management’s intention to publish its yearly marketing report in the annual report

that will contain the financial statements for the year ending 31 December 2005. Extracts from the marketing

report include the following:

‘Shire Oil Co sponsors national school sports championships and the ‘Shire Ward’ at the national teaching

hospital. The company’s vision is to continue its investment in health and safety and the environment.

‘Our health and safety, security and environmental policies are of the highest standard in the energy sector. We

aim to operate under principles of no-harm to people and the environment.

‘Shire Oil Co’s main contribution to sustainable development comes from providing extra energy in a cleaner and

more socially responsible way. This means improving the environmental and social performance of our

operations. Regrettably, five employees lost their lives at work during the year.’

Required:

Suggest performance indicators that could reflect the extent to which Shire Oil Co’s social and environmental

responsibilities are being met, and the evidence that should be available to provide assurance on their

accuracy. (6 marks)

正确答案：
(c) Social and environmental responsibilities
Performance indicators
■ Absolute ($) and relative (%) level of investment in sports sponsorship, and funding to the Shire Ward.
■ Increasing number of championship events and participating schools/students as compared with prior year.
■ Number of medals/trophies sponsored at events and/or number awarded to Shire sponsored schools/students.
■ Number of patients treated (successfully) a week/month. Average bed occupancy (daily/weekly/monthly and cumulative
to date).
■ Staffing levels (e.g. of volunteers for sports events, Shire Ward staff and the company):
? ratio of starters to leavers/staff turnover;
? absenteeism (average number of days per person per annum).
1 Withdrawal of the new licence would not create a going concern issue.
2 May also be described as ‘exploration and evaluation’ costs or ‘discovery and assessment’.
■ Number of:
– breaches of health and safety regulations and environmental regulations;
– oil spills;
– accidents and employee fatalities;
– insurance claims.
Evidence
Tutorial note: As there is a wide range of performance indicators that candidates could suggest, there is always a wide range
of possible sources of audit evidence. As the same evidence may contribute to providing assurance on more than one
measure they are not tabulated here, to avoid duplication. However, candidates may justifiably adopt a tabular layout. Also
note, that where measures may be expressed as evidence (e.g. trophies awarded) marks should be awarded only once.
■ Actual level of investment ($) compared with budget and budget compared with prior period.
Tutorial note: Would expect actual to be at least greater than prior year if performance in these areas (health and
safety) has improved.
■ Physical evidence of favourable increases on prior year, for example:
? medals/cups sponsored;
? number of beds available.
■ Increase in favourable press coverage/reports of sponsored events. (Decrease in adverse press about
accidents/fatalities.)
■ Independent surveys (e.g. by marine conservation organisations, welfare groups, etc) comparing Shire favourably with
other oil producers.
■ A reduction in fines paid compared with budget (and prior year).
■ Reduction in legal fees and claims being settled as evidenced by fee notes and correspondence files.
■ Amounts settled on insurance claims and level of insurance cover as compared with prior period.

4 David Silvester is the founder and owner of a recently formed gift packaging company, Gift Designs Ltd. David has

spotted an opportunity for a new type of gift packaging. This uses a new process to make waterproof cardboard and

then shapes and cuts the card in such a way to produce a container or vase for holding cut flowers. The containers

can be stored flat and in bulk and then simply squeezed to create the flowerpot into which flowers and water are then

put. The potential market for the product is huge. In the UK hospitals alone there are 200,000 bunches of flowers

bought each year for patients. David’s innovative product does away with the need for hospitals to provide and store

glass vases. The paper vases are simple, safe and hygienic. He has also identified two other potential markets; firstly,

the market for fresh flowers supplied by florists and secondly, the corporate gift market where clients such as car

dealers present a new owner with an expensive bunch of flowers when the customer takes delivery of a new car. The

vase can be printed using a customer’s design and logo and creates an opportunity for real differentiation and impact

at sales conferences and other high profile PR events.

David anticipates a rapid growth in Gift Designs as its products become known and appreciated. The key question is

how quickly the company should grow and the types of funding needed to support its growth and development. The

initial financial demands of the business have been quite modest but David has estimated that the business needs

￡500K to support its development over the next two years and is uncertain as to the types of funding best suited to

a new business as it looks to grow rapidly. He understands that business risk and financial risk is not the same thing

and is looking for advice on how he should organise the funding of the business. He is also aware of the need to avoid

reliance on friends and family for funding and to broaden the financial support for the business. Clearly the funding

required would also be affected by the activities David decides to carry out himself and those activities better provided

by external suppliers.

Required:

(a) Provide David with a short report on the key issues he should take into account when developing a strategy

for funding Gift Designs’ growth and development. (10 marks)

正确答案：

(a) To: David Silvester
From:
Funding strategy for Gift Designs Ltd
Clearly, you have identified a real business opportunity and face both business and financial risks in turning the opportunity
into reality. One possible model you can use is that of the product life cycle which as a one-product firm is effectively the life
cycle for the company. Linking business risk to financial risk is important – in the early stages of the business the business
risk is high and the high death rate amongst new start-ups is well publicised and, consequently, there is a need to go for low
financial risk. Funding the business is essentially deciding the balance between debt and equity finance, and equity offers the
low risk that you should be looking for. As the firm grows and develops so the balance between debt and equity will change.
A new business venture like this could in Boston Box terms be seen as a problem child with a non-existent market share but
high growth potential. The business risks are very high and consequently the financial risks taken should be very low and
avoid taking on large amounts of debt with a commitment to service the debt.
You need to take advantage of investors who are willing to accept the risks associated with a business start-up – venture
capitalists and business angels accept the risks associated with putting equity capital in but may expect a significant share
in the ownership of the business. This they will seek to realise once the business is successfully established. As the business
moves into growth and then maturity so the business risks will reduce and access to debt finance becomes feasible and cost
effective. In maturity the business should be able to generate significant retained earnings to finance further development.

Dividend policy will also be affected by the stage in the life cycle that the business has reached.
Yours,

(ii) State, giving reasons, the tax reliefs in relation to inheritance tax (IHT) and capital gains tax (CGT) which

would be available to Alasdair if he acquires the warehouse and leases it to Gallus & Co, rather than to

an unconnected tenant. (4 marks)

正确答案：
(ii) Apart from the fact that Alasdair can keep an eye on his tenant, the main advantages are twofold:
IHT: If the firm are the tenants, the property will be land and buildings used in a business carried on by a partnership
in which the donor is a partner. Thus, Alasdair will be able to claim business property relief (BPR) at a rate of 50%
so long as he remains a partner in the firm. However, this relief would not be available until Alasdair has owned
the property for at least two years from his firm taking up the tenancy.
CGT: As Alasdair is a partner in the firm using the building, it will also be a qualifying asset for the purposes of rollover
relief on any gains arising from the disposal of the property. Assuming that Alasdair acquires a replacement asset
which will be used in the trade, the gain on sale can be deferred against the tax base cost of the replacement asset.
In the event that rollover relief cannot be used, any gains on disposal will be subject to business asset taper relief.

(c) Explain how absolutist (dogmatic) and relativist (pragmatic) ethical assumptions would affect the outcome

of Anne’s decision. (6 marks)

正确答案：
(c) Absolutism and relativism
Absolutism and relativism represent two extreme positions of ethical assumptions.
Definitions
An absolutist assumption is one that believes that there are ‘eternal’ rules that should guide all ethical and moral decision
making in all situations. Accordingly, in any given situation, there is likely to be one right course of action regardless of the
outcome. An absolutist believes that this should be chosen regardless of the consequences or the cost. A dogmatic approach
to morality is an example of an absolutist approach to ethics. A dogmatic assumption is one that is accepted without
discussion or debate.
Relativist assumptions are ‘situational’ in nature. Rather than arguing that there is a single right choice, a relativist will tend
to adopt a pragmatic approach and decide, in the light of the situation being considered, which is the best outcome. This will
involve a decision on what outcome is the most favourable and that is a matter of personal judgment.
Outcomes
If Anne were to adopt absolutist/dogmatic assumptions, she would be likely to decide that she would need to pursue what
she perceives is the right course of action regardless of cost to herself or the relationship with the client or her manager. Given
that she unearthed a suspect and unaccounted-for payment, and that she received an inadequate explanation from the client,
she would probably recommend extension to the audit beyond the weekend.
If Ann were to adopt relativist or pragmatic assumptions, she would have a potentially much more complicated decision to
make. She would have to decide whether it was more important, ethically, to yield to the pressure from Zachary in the
interests of her short-term career interests or ‘hold out’ to protect the interests of the shareholders. Anne could recommend
sign off and trust the FD’s explanation but she is more likely to seek further evidence or assurance from the company before
she does so.

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