有了ACCA证书后还要考CPA 么，本篇文章为你解答！

发布时间：2020-04-15

ACCA和CPA作为两张会计证书，二者含金量都很高，很多财务人士对此十分纠结，问ACCA到手后还需要在考CPA吗？今天就跟随51题库考试学习网一起来看看以下内容吧。

如果你有着清晰地职业规划，那么考取CPA这条路相信不用说你自己心里已经有了答案。CPA注册会计师证书最大的特点是：国字头。没错，因为诞生于中国，拥有与生俱来的法律支持，因此在中国的部分财会岗位上，CPA是官方唯一指定认可证书。例如在四大会计师事务所里，目前只有持有CPA的审计师才具有最终签字权。在这一点上，任何其他证书都无法取代CPA对于特定岗位的作用。

而ACCA证书首先是一张国际财会证书，ACCA的优势在于广泛的适用性，毕竟不是每张证书都能受到190多个国家的认可。ACCA的影响力逐年升高，2017年ACCA官方宣布全球会员总数已突破20万。在中国，ACCA也不再仅仅只是外企敲门砖了，越来越多的本土企业开始留意到ACCA人才的全英文环境工作能力，以及对于国际准则的掌握。在招聘财务岗位时，越来越多的本土企业开始将ACCA证书纳入候选人资质考核范围。

看到这里相信大家心里已经有了答案，接下来，再一起看看ACCA考试的特点吧。

1.报考门槛低。ACCA与国内注册会计师，中高级会计职称不同，不需要毕业才能报考，也不需要先满足一定的工作经验才有资格报考。ACCA与之相反，我们可以先进行ACCA课程的学习和考试，在通过考试后，再满足三年工作经验同样可以称为ACCA会员。

2.ACCA学制、考试灵活。学员可以在报名后F阶段不设限，P阶段课程7年内完成全部考试即可。因此，很多学员都可以按照自己的节奏进行报考，尤其是学习精力缺乏的在职人士。而且ACCA可以自愿停考，补考次数不限，可以在全世界任何一个考场参加考试，在国内的北京、天津、上海、广州、南京、武汉、长沙、大连和深圳等地均开设考场，学员可以就近考试；

3.学习方式灵活，不用脱产，不耽误工作，尤其是其课程是零基础，由浅入深的，非常适合基础薄弱甚至是零基础财会和非财会人士自学；

4.评分标准较为灵活。ACCA考试虽然是英文，但考试采用以案例为主的计算、分析题，充分考核学员的案例分析能力，不强求学员的标准化，鼓励学员的创新思维，因此只要我们能够表达出关键的信息就足以得分，英语语句语法的问题在非英语为母语的国家和地区都是不会扣分的；

5.税法的自主选择。给了中国学员多种选择，可以选考中国税法或英国税法，可以选考中国公司法或英国公司法，可以选考国际会计准则或英国（欧洲）会计准则，适合不同中国学员的需求；

6.ACCA资质被广泛尊重和认可，尤其在欧洲走向大一统后，ACCA资格将被全欧洲认可。ACCA偏向于国际化领域，注重财务管理。如果未来打算去合资或者外企工作，ACCA是个很不错的选择。ACCA目前已成为财会领域的通行证，在全球已经拥有7000多家企业雇主，就业范围非常广泛。

好的，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。

(ii) Explain, with reasons, the relief available in respect of the fall in value of the shares in All Over plc,

identify the years in which it can be claimed and state the time limit for submitting the claim.

(3 marks)

正确答案：

 

Glove Co makes high quality, hand-made gloves which it sells for an average of $180 per pair. The standard cost of labour for each pair is $42 and the standard labour time for each pair is three hours. In the last quarter, Glove Co had budgeted production of 12,000 pairs, although actual production was 12,600 pairs in order to meet demand.

37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930.

At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.

When overtime is required, workers are paid 25% more than their usual hourly rate.

Required:

(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)

(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)

(c) Assess the performance of the production manager for the last quarter. (7 marks)

正确答案：
(a)BasicvariancesLabourratevarianceStandardcostoflabourperhour=$42/3=$14perhour.Labourratevariance=(actualhourspaidxactualrate)–(actualhourspaidxstdrate)Actualhourspaidxactualrate=$531,930.Actualhourspaidxstdrate=37,000x$14=$518,000.Thereforeratevariance=$531,930–$518,000=$13,930ALabourefficiencyvarianceLabourefficiencyvariance=(actualproductioninstdhours–actualhoursworked)xstdrate[(12,600x3)–37,000]x$14=$11,200F(b)PlanningandoperationalvariancesLabourrateplanningvariance(Revisedrate–stdrate)xactualhourspaid=[$14·00–($14·00x1·02)]x37,000=$10,360A.LabourrateoperationalvarianceRevisedratexactualhourspaid=$14·28x37,000=$528,360.Actualcost=$531,930.Variance=$3,570A.Labourefficiencyplanningvariance(Standardhoursforactualproduction–revisedhoursforactualproduction)xstdrateRevisedhoursforeachpairofgloves=3·25hours.[37,800–(12,600x3·25)]x$14=$44,100A.Labourefficiencyoperationalvariance(Revisedhoursforactualproduction–actualhoursforactualproduction)xstdrate(40,950–37,000)x$14=$55,300F.(c)AnalysisofperformanceAtafirstglance,performancelooksmixedbecausethetotallabourratevarianceisadverseandthetotallabourefficiencyvarianceisfavourable.However,theoperationalandplanningvariancesprovidealotmoredetailonhowthesevarianceshaveoccurred.Theproductionmanagershouldonlybeheldaccountableforvarianceswhichhecancontrol.Thismeansthatheshouldonlybeheldaccountablefortheoperationalvariances.Whentheseoperationalvariancesarelookedatitcanbeseenthatthelabourrateoperationalvarianceis$3,570A.Thismeansthattheproductionmanagerdidhavetopayforsomeovertimeinordertomeetdemandbutthemajorityofthetotallabourratevarianceisdrivenbythefailuretoupdatethestandardforthepayrisethatwasappliedatthestartofthelastquarter.Theovertimeratewouldalsohavebeenimpactedbythatpayincrease.Then,whenthelabourefficiencyoperationalvarianceislookedat,itisactually$55,300F.Thisshowsthattheproductionmanagerhasmanagedhisdepartmentwellwithworkerscompletingproductionmorequicklythanwouldhavebeenexpectedwhenthenewdesignchangeistakenintoaccount.Thetotaloperatingvariancesaretherefore$51,730Fandsooverallperformanceisgood.Theadverseplanningvariancesof$10,360and$44,100donotreflectontheperformanceoftheproductionmanagerandcanthereforebeignoredhere.

(c) At 1 June 2006, Router held a 25% shareholding in a film distribution company, Wireless, a public limited

company. On 1 January 2007, Router sold a 15% holding in Wireless thus reducing its investment to a 10%

holding. Router no longer exercises significant influence over Wireless. Before the sale of the shares the net asset

value of Wireless on 1 January 2007 was $200 million and goodwill relating to the acquisition of Wireless was

$5 million. Router received $40 million for its sale of the 15% holding in Wireless. At 1 January 2007, the fair

value of the remaining investment in Wireless was $23 million and at 31 May 2007 the fair value was

$26 million. (6 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.

正确答案：
(c) The investment in Wireless is currently accounted for using the equity method of accounting under IAS28 ‘Investments in
Associates’. On the sale of a 15% holding, the investment in Wireless will be accounted for in accordance with IAS39. Router
should recognise a gain on the sale of the holding in Wireless of $7 million (Working 1). The gain comprises the following:
(i) the difference between the sale proceeds and the proportion of the net assets sold and
(ii) the goodwill disposed of.
The total gain is shown in the income statement.
The remaining 10 per cent investment will be classified as an ‘available for sale’ financial asset or at ‘fair value through profit
or loss’ financial asset. Changes in fair value for these categories are reported in equity or in the income statement respectively.
At 1 January 2007, the investment will be recorded at fair value and a gain of $1 million $(23 – 22) recorded. At 31 May
2007 a further gain of $(26 – 23) million, i.e. $3 million will be recorded. In order for the investment to be categorised as
at fair value through profit or loss, certain conditions have to be fulfilled. An entity may use this designation when doing so
results in more relevant information by eliminating or significantly reducing a measurement or recognition inconsistency (an
‘accounting mismatch’) or where a group of financial assets and/or financial liabilities is managed and its performance is
evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information
about the assets and/ or liabilities is provided internally to the entity’s key management personnel.

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