一起来了解一下：报考ACCA可以获得哪些优势？

发布时间：2020-03-12

报考ACCA可以获得哪些优势？很多人都想知道这个答案，接下来51题库考试学习网将为大家分享ACCA的优势，一起来看看吧。

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，报考ACCA不仅可以提升我们基础的财务知识，更能给予更多的财务管理能力。总得来说，报考ACCA学员可以在以下几方面获得优势：

◆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。说实话，一个经过良好的培训、能用流利英文沟通、会写英文报告、精通中国和国际会计制度、有一定的工作经验、又有一张外国会计证书的人在中国还是稀缺资源，自然颇受雇主青睐。

◆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。作为全球最具规模的国际专业会计师团体，ACCA不仅在国际上得到广泛认可，在中国也拥有超过500家“认可雇主企业”。包括普华永道、德勤、安永等众多会计师事务所，还有像华为、中兴、腾讯、中国工商银行、中国移动等大型国企和民企，以及戴尔、通用电气等众多世界500强企业，汇丰银行、花旗银行等跨国银行，GP摩根等世界知名投行及艾森哲等金融咨询服务机构，都是ACCA认可雇主。这些企业都认可ACCA的含金量，在招聘和录用员工时都会优先考虑ACCA学员和会员。

◆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。

◆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。

今天的分享到这里就结束了，以上就是51题库考试学习网为大家分享的ACCA证书有哪些优势的相关内容，不知道有没有帮助到你呢？还有疑问的小伙伴请多多关注51题库考试学习网，我们会持续更新。

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。

Big Cheese Chairs (BCC) manufactures and sells executive leather chairs. They are considering a new design of massaging chair to launch into the competitive market in which they operate.

They have carried out an investigation in the market and using a target costing system have targeted a competitive selling price of $120 for the chair. BCC wants a margin on selling price of 20% (ignoring any overheads).

The frame. and massage mechanism will be bought in for $51 per chair and BCC will upholster it in leather and assemble it ready for despatch.

Leather costs $10 per metre and two metres are needed for a complete chair although 20% of all leather is wasted in the upholstery process.

The upholstery and assembly process will be subject to a learning effect as the workers get used to the new design.

BCC estimates that the first chair will take two hours to prepare but this will be subject to a learning rate (LR) of 95%.

The learning improvement will stop once 128 chairs have been made and the time for the 128th chair will be the time for all subsequent chairs. The cost of labour is $15 per hour.

The learning formula is shown on the formula sheet and at the 95% learning rate the value of b is -0·074000581.

Required:

(a) Calculate the average cost for the first 128 chairs made and identify any cost gap that may be present at

that stage. (8 marks)

(b) Assuming that a cost gap for the chair exists suggest four ways in which it could be closed. (6 marks)

The production manager denies any claims that a cost gap exists and has stated that the cost of the 128th chair will be low enough to yield the required margin.

(c) Calculate the cost of the 128th chair made and state whether the target cost is being achieved on the 128th chair. (6 marks)

正确答案：

(W1)
The cost of the labour can be calculated using learning curve principles. The formula can be used or a tabular approach would
also give the average cost of 128 chairs. Both methods are acceptable and shown here.

(b) To reduce the cost gap various methods are possible (only four are needed for full marks)
– Re-design the chair to remove unnecessary features and hence cost
– Negotiate with the frame. supplier for a better cost. This may be easier as the volume of sales improve as suppliers often
are willing to give discounts for bulk buying. Alternatively a different frame. supplier could be found that offers a better
price. Care would be needed here to maintain the required quality
– Leather can be bought from different suppliers or at a better price also. Reducing the level of waste would save on cost.
Even a small reduction in waste rates would remove much of the cost gap that exists
– Improve the rate of learning by better training and supervision
– Employ cheaper labour by reducing the skill level expected. Care would also be needed here not to sacrifice quality or
push up waste rates.
(c) The cost of the 128th chair will be:

(ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house and

garden by means of two separate disposals as proposed. Calculations are not required for this part of

the question. (3 marks)

正确答案：
(ii) The implications of selling the Oxford house and garden in two separate disposals
The additional sales proceeds would result in an increase in Clifford’s capital gains and consequently his tax liability.
When computing the gain on the sale of the house together with a small part of the garden, the allowable cost would
be a proportion of the original cost. That proportion would be A/A + B where A is the value of the house and garden
that has been sold and B is the value of the part of the garden that has been retained. Principal private residence relief
and taper relief would be available in the same way as that set out in (i) above.
When computing the gain on the sale of the remainder of the garden, the cost would be the original cost of the property
less the amount used in computing the gain on the earlier disposal. Principal private residence relief would not be
available as the land sold is not a dwelling house or part of one.

(b) Explain Mintzberg’s five organisational components. (10 marks)

正确答案：
(b) The strategic apex is the highest level of the organisation and is therefore the highest level of management. This part ensures that the organisation’s mission is followed and manages the relationship with the environment.
The operating core is the part that represents the productive activity of the organisation, gathering inputs and, through conversion, turns them into outputs.
The middle line represents that part of the organisation where the middle managers operate. The role of this part is to turn the instructions of the strategic apex into activities for the operating core.
The technostructure includes the staff who provide a technical or supportive activity but which are not a part of the core activities. This part of the organisation includes the engineering, accounting and human resource departments.
The support staff carry out the ancillary activities that are neither part of the core nor the technostructure. Support staff have no role in the direct activities of the organisation: these activities include catering and public relations.(Students may draw the appropriate diagram)

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