想进四大？或许你真的需要一个ACCA！

发布时间：2020-04-22

在外行人眼中，四大工资与其他证券投行有差距，工作还累，为什么在会计人眼中四大却有举足轻重的地位呢？四大有什么魅力让这些人趋之若鹜呢？今天就带大家了解一下“真实”的四大！

1、四大前辈形象气质佳，给后辈留下憧憬未来的空间。

经历过校园宣讲的同学都知道，四大每场都会派出形象气质佳的学长学姐进行经验分享；

到公司等待群面，坐在公司大厅候场时，总能看到正在工作的前辈也是各个颜值气质双高，

接触到的不论manager还是hr也都谈吐大方从容举止气质得体，很容易产生幻想，想象自己在这种氛围中经过公司的培训和职场的历练，举手投足也会更加得体自然。而ACCA就是打开四大大门的敲门砖。

2、职业生涯伊始，未来可期。

会计专业在每年的校招求职季从来没有跌出过就业率排行榜前十，但有多少工作机会是与自己职业期望相契合的？或许现在四大的二次就业市场已经不能同日而语，但在四大的工作过程中，能够更加清楚认识这个行业更能认识自己。四大对于应届生来说，是一个平台也是一种长线投资。因为未来的路还很很多选择，很多人会觉得这经历能让人体会到钱也换不来的东西，累和辛苦也都无所谓了。

3、四大具有专业的工作流程和培训机制。

ACCA考试通过了，很多人只是得到了更多的是模块化和没有实际作为支撑的知识。一个即将进入职场的新人，由于对这个行业没有一个宏观和整体性的认识，可能对个人职业发展规划也不明确。四大在其招聘过程中体现出来的流程性，以及对新员工进行入职指导授课安排时体现出的专业性，会让应届生觉得第一份工作，应该从四大开始。

4、四大对于双非学生持包容态度。

很多报考ACCA的学员都是以四大为目标的，为了自己的目标在努力奋斗。他们也许非名校、非985、211。对于这些人来说能接触到的优质就业机会真的很少，如果能够靠自己的努力换得一个四大的机会，再辛苦也值得。

以上就是51题库考试学习网带来的关于四大的资讯，四大给ACCA的学员一个平台，进入四大，也许你并不是工资最高的，但你所有的工作经历都是值得的。更多资讯请关注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。

(ii) Advise Benny of the amount of tax he could save by delaying the sale of the shares by 30 days. For the

purposes of this part, you may assume that the benefit in respect of the furnished flat is ￡11,800 per

year. (3 marks)

正确答案：

6 (a) Explain the term ‘money laundering’. (3 marks)

正确答案：
6 MONEY LAUNDERING
Tutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will
be given suitable credit.
(a) Meaning of the term
■ Money laundering is the process by which criminals attempt to conceal the true origin and ownership of the proceeds
of their criminal activity (‘dirty’ money) allowing them to maintain control over the proceeds and, ultimately, providing a
legitimate cover for their sources of income.
■ The term is widely defined to include:
– possessing; or
– in any way dealing with; or
– concealing
the proceeds of any crime (‘criminal property’).
■ It also includes:
– an attempt or conspiracy or incitement to commit such an offence; or
– aiding, abetting, counselling or procuring the commission of such an offence.
■ Further, it includes failure by an individual in a regulated sector to inform. the financial intelligence unit (FIU), as soon
as practicable, of knowledge or suspicion that another person is engaged in money laundering.
Tutorial note: The FIU serves as a national centre for receiving (and, as permitted, requesting), analysing and
disseminating suspicious transaction reports (STRs).

10 Which of the following factors would cause a company’s gearing ratio to fall?

1 A bonus issue of ordinary shares.

2 A rights issue of ordinary shares.

3 An issue of loan notes.

4 An upward revaluation of non-current assets.

A 1 and 3

B 2 and 3

C 1 and 4

D 2 and 4

正确答案：D

(b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 marks)

正确答案：