一起来看看吧！考下ACCA有哪些意想不到的好处

发布时间：2020-04-25

ACCA证书作为国际注册会计师证书，在国际上享有很高的地位 。注册ACCA，成为ACCA学员的同学也是越来越多。那么考下ACCA会有哪些意想不到的好处呢？今天就跟随51题库考试学习网一起来看看吧。

ACCA会员资格在国际上得到广泛认可，尤其得到欧盟立法以及许多国家公司法的承认。所以拥有ACCA会员资格，就拥有了在世界各地就业的"通行证"。其实，ACCA的课程就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。

ACCA会员可在工商企业财务部门、审计/会计师事务所、金融机构和财政、税务部门从事财务和财务管理工作。很多会员在世界各地大公司担任高级职位（财务经理、财务总监CFO，甚至总裁CEO）。

一、ACCA证书在就业上的作用

更重要的是ACCA为获得ACCA学员所设立的绿色就业通道，全球已经有超过7,200家认可雇主如国际四大会计师事务所，花旗银行等行业龙头的企业在招聘员工时会优先录取持有ACCA证书的人，而且在四大，持有ACCA证书的员工在基础工资的基础上会比没有证书的员工多一份Q-pay。

二、ACCA证书对于学生能力的培养

获得ACCA证书的同学需要通过13门全英文考试科目，这13门科目的考试难度呈阶梯状，循序渐进，所以即使是零基础的小伙伴也不必过于担忧。ACCA证书的考试，课本，考纲全都以英文形式进行，培养出来学员具有国际思维，实际解决能力的问题比较强，在就业时也会更受到国际企业的青睐。

三、ACCA证书对于学历的作用

ACCA在全球范围内得到众多大学的认可如ACCA与英国牛津布鲁克斯大学合作，在学员通过ACCA前2个阶段(F7/F8/F9不可免考)的考试后，需向院校提交相关学位申请论文及其他证明文件，就可以获得由该所大学颁发的会计学应用理学学士学位。另外英国伦敦大学国际会计硕士学位也对ACCA学员开放!符合申请条件的学员若能通过UOL考试模块与论文模块，则将获得由英国伦敦大学(UOL)颁发的会计学专业硕士学位。不出国即可实现拿到海外学历，实现学历的提升。

愉快的时光总是很短暂，以上就是今天51题库考试学习网为大家分享的全部内容，如有其他疑问请继续关注51题库考试学习网！

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) Recommend which of the refrigeration systems should be purchased. You should state your reasons

which must be supported by relevant calculations. (3 marks)

正确答案：

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11 The following information is available for Orset, a sole trader who does not keep full accounting records:

$

Inventory 1 July 2004 138,600

30 June 2005 149,100

Purchases for year ended 30 June 2005 716,100

Orset makes a standard gross profit of 30 per cent on sales.

Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005?

A $2,352,000

B $1,038,000

C $917,280

D $1,008,000

正确答案：D

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(b) (i) State FOUR reasons why payback period is widely used by organisations in the capital investment

appraisal process. (2 marks)

正确答案：
(b) (i) Payback period is widely used by organisations in the capital investment appraisal process due to the following reasons:
– It is easy to calculate and understand
– There is a lack of understanding of more sophisticated techniques which take into consideration the time value of
money
– Payback may be expedient for organisations who need to recover their capital outlay quickly due to the fact that
they are experiencing liquidity problems
– Payback is appropriate for smaller investments which do not warrant the use of more sophisticated techniques
– Payback reduces uncertainty by focusing on nearer and therefore more certain cash flows.

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(ii) The sales director has suggested to Damian, that to encourage the salesmen to accept the new arrangement,

the company should increase the value of the accessories of their own choice that can be fitted to the low

emission cars.

State, giving reasons, whether or not Damian should implement the sales director’s suggestion.

(2 marks)

正确答案：
(ii) Damian should not agree to the sales director’s suggestion. The salesmen will each make a significant annual income
tax saving under the proposal, whereas the company will also be offset (at least partly) by the reduction in the dealer’s
bulk discount. Further, 100% first year allowance tax incentive for low emission cars is not guaranteed beyond 31 March
2008, and it is unlikely that any change in policy with regards to the provision of additional accessories will, once
implemented, be easily reversible.

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