你知道报考ACCA可以获得哪些优势吗?
发布时间:2020-03-11
ACCA在国内称为"国际注册会计师",实际上是英国的注册会计师协会之一,它是英国具有特许 头衔的4家注册会计师协会之一,也是当今知名的国际性会计师组织之一。ACCA资格考试是按现代企业财务人员需要具备的技能和技术的要求而设计的,那大家知道报考ACCA有什么优势吗?一起来看看吧!
报考ACCA优势:
1.理论与实践能力的提升
ACCA是一个比较完善的系统知识体系,学到的东西也绝不仅是会计层面,学习后对公司制度的本质有了蛮大的了解。课程是根据现时商务社会对财会人员的实际要求进行开发、设计的,特别注意培养学员的分析能力和在复杂条件下的决策、判断能力。系统的、高质量的培训给予学员真才实学,学员学成后能适应各种环境,并逐步成为具有全面管理素质的高级财务管理专家。
2.较高的薪资和认可
根据官方统计,ACCA会员收入在50万至100万之间的比例高达21%。受访会员最高年薪超过200万。ACCA未来的就业方向和行业主要集中在以下公司:
国际国内大型银行及投资银行:花旗银行、汇丰银行、渣打银行、中国工商银行、中国银行等。保险及金融投资机构:中国国际金融公司、美国高盛、美国友邦保险、鼎辉投资等。
国际知名企业:可口可乐(中国)有限公司、微软(中国)有限公司、西门子中国有限公司等。
中国大型国有及民营企业:中国移动通信集团、中国石油天然气集团、阿里巴巴、联想集团等。国际知名咨询企业及会计师事务所:麦肯锡、埃森哲、四大国际会计师事务所。
3.学历+证书双向提升学员
通过ACCA前两个阶段的考试后,在国内即可申请牛津布鲁克斯大学的应用会计理学士学位,申请英国和英联邦成员国很多著名大学MBA或金融和会计学硕士学位有诸多免考科目,因此ACCA学员在备考的过程中,可以同时获得海外学位。
4.出国和移民优势
ACCA留学签证率高,移民更可获得技术加分。ACCA会员可在工商企业财务部门、审计/会计师事务所、外资银行等金融机构、财政税务部门、跨国公司、国内境外上市公司等从事财务和金融分析咨询工作。中国遵照WTO约定全面开放银行、保险、投资等金融业务,国内涉外的专业金融人才缺口三百多万。
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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。
(b) (i) Compute the corporation tax liability of Speak Write Ltd for its first trading period on the assumption
that the IR 35 legislation applies to all of its income. (2 marks)
(ii) The shares held in Date Inc and the dividend income received from that company. (7 marks)
(ii) Shares held in Date Inc and the related dividend income
Degrouping charge
There will be a degrouping charge in Nikau Ltd in the year ending 31 March 2008 in respect of the shares in Date Inc.
This is because Nikau Ltd has left the Facet Group within six years of the no gain, no loss transfer of the shares whilst
still owning them.
Nikau Ltd is treated as if it has sold the shares in Date Inc for their market value as at the time of the no gain, no loss
transfer. This will give rise to a gain, ignoring indexation allowance, of £201,000 (£338,000 – £137,000).
This gain will give rise to additional corporation tax of £60,300 (£201,000 x 30%).
Controlled foreign company
Date Inc is a controlled foreign company. The profits of such a company are normally attributed to its UK resident
shareholders such that they are subject to UK corporation tax.
However, none of the profits of Date Inc will be attributed to Nikau Ltd because Date Inc distributes more than 90%
(£115,000/£120,000 = 95·8%) of its chargeable profits to its shareholders.
Dividend income
Nikau Ltd is a UK resident company and is therefore subject to corporation tax on its worldwide income.
The dividend income will be grossed up in respect of the withholding tax giving rise to taxable income of £39,792
(£38,200 x 100/96). There is no underlying tax as there are no taxes on income or capital profits in Palladia.
The corporation tax of £11,938 (£39,792 x 30%) will be reduced by unilateral double tax relief equal to the withholding
tax suffered of £1,592 (£39,792 x 4%) resulting in corporation tax due of £10,346 (£11,938 – £1,592).
C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:
(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price
(ii) The maximum price which should be paid for an additional kg of material B is $2
(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price
(iv) The maximum price which should be paid for an additional kg of material B is $2·80
Which of the above statements is/are correct?
A.(ii) only
B.(ii) and (iii)
C.(i) only
D.(i) and (iv)
Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.
Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.
(b) Discuss how the operating statement you have produced can assist managers in:
(i) controlling variable costs;
(ii) controlling fixed production overhead costs. (8 marks)
(b) Controlling variable costs
The first step in the process of controlling costs is to measure actual costs. The second step is to calculate variances that show
the difference between actual costs and budgeted or standard costs. These variances then need to be reported to those
managers who have responsibility for them. These managers can then decide whether action needs to be taken to bring actual
costs back into line with budgeted or standard costs. The operating statement therefore has a role to play in reporting
information to management in a way that assists in the decision-making process.
The operating statement quantifies the effect of the volume difference between budgeted and actual sales so that the actual
cost of the actual output can be compared with the standard (or budgeted) cost of the actual output. The statement clearly
differentiates between adverse and favourable variances so that managers can identify areas where there is a significant
difference between actual results and planned performance. This supports management by exception, since managers can
focus their efforts on these significant areas in order to obtain the most impact in terms of getting actual operations back in
line with planned activity.
In control terms, variable costs can be affected in the short term and so an operating statement for the last month showing
variable cost variances will highlight those areas where management action may be effective. In the short term, for example,
managers may be able to improve labour efficiency through training, or through reducing or eliminating staff actions which
do not assist the production process. In this way the adverse direct labour efficiency variance of £252, which is 7·3% of the
standard direct labour cost of the actual output, could be reduced.
Controlling fixed production overhead costs
In the short term, it is unlikely that fixed production overhead costs can be controlled. An operating statement from last month
showing fixed production overhead variances may not therefore assist in controlling fixed costs. Managers will not be able to
take any action to correct the adverse fixed production overhead expenditure variance, for example, which may in fact simply
show the need for improvement in the area of budget planning. Investigation of the component parts of fixed production
overhead will show, however, whether any of these are controllable. In general, this is not the case2.
Absorption costing gives rise to a fixed production overhead volume variance, which shows the effect of actual production
being different from planned production. Since fixed production overheads are a sunk cost, the volume variance shows little
more than that the standard hours for actual production were different from budgeted standard hours3. Similarly, the fixed
production overhead efficiency variance offers little more in information terms than the direct labour efficiency variance. While
fixed production overhead variances assist in reconciling budgeted profit with actual profit, therefore, their reporting in an
operating statement is unlikely to assist in controlling fixed costs.
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