速看：ACCA是什么证书？考下有哪些优势？

发布时间：2021-08-29

ACCA在国内被称为“国际注册会计师”，它是一门国际类考试，在国际财会领域有着极高含金量，很多人以为ACCA在国内知名度不高，那么，51题库考试学习网就带领大家一起来看看考下ACCA有哪些优势吧。

ACCA是什么证书?

ACCA在国内称为“国际注册会计师”，实际上是特许公认会计师公会(The Association Of Chartered Certified Accountants)的缩写，它是英国具有特许头衔的4家注册会计师协会之一，也是当今最知名的国际性会计师组织之一。ACCA资格被认为是“国际财会界的通行证”。许多国家立法许可ACCA会员从事审计、投资顾问和破产执行工作。ACCA在欧洲会计专家协会(FEE)、亚太会计师联合会(CAPA)和加勒比特许会计师协会(ICAC)等会计组织中起着非常重要的作用。

考下ACCA证书有哪些优势?

1.收获财会知识的整体积累

ACCA的课程设置能够让学员全面掌握财务、审计、税务、管理及经营战略等方面的专业知识，其课程内容丰富，各课程之间联系紧密且其难度阶梯设置合理，使学员能在循序渐进的学习过程中，稳固基础知识的同时，不断提升自己的分析能力和战略思维，向企业高层和管理层的道路上迈进。

并且ACCA的课程体系是根据市场对人才的需求点来设计和开发的，特别注重培养学员的分析能力和在复杂条件下的决策、判断能力，使得学员学成后能适应各种商业环境。通过对ACCA课程的学习使学员不仅拥有系统的专业理论知识，还能拥有相对成熟的实践操作能力，这也让众多企业对具有ACCA证书资格的求职者更加青睐。

2.福利多多，机会多多

ACCA持证人的福利相当棒，仅举例首都“北京”而言，在京发展的16项政策中就指出，加强对高端金融人才ACCA等在引进住房保障医疗健康、教育培训、子女入学等方面的服务。享有个人所得税优惠，还可以办理调京手续，办理本市户口，给予落户积分优惠等。除北京以外，还有上海、广州、成都、深圳、重庆......

从职业发展来看，目前ACCA在全球范围内活跃于各个领域，是备受国际认可和行业青睐的专业会计师。在求职过程中，ACCA会员及学员都将拥有良多的发展机遇和竞争优势。

以上就是51题库考试学习网给大家分享的全部内容，如果大家还有不清楚的，请继续关注51题库考试学习网，我们将继续为大家答疑解惑，为您带来更多有价值的考试资讯。

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。

19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.

What figure should appear in the income statement for these items?

A $61,000

B $22,000

C $24,000

D $23,850

正确答案：B

(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitative

non-financial performance measures that could be used to assess the ‘quality of service’ provided by the

Dental Health Partnership. (3 marks)

正确答案：
(c) In order to assess the quality of patient care provided by the Dental Health Partnership the following performance measures
might be used:
– The percentage of ‘on time’ treatment of those patients who arrived prior to their appointment time would provide an
indication regarding the effectiveness of the scheduling of appointments by the Dental Health Partnership.
– the percentage of patient appointments which were re-arranged at the request of the Dental Health Partnership.
Rearranged appointments represent the provision of a lower level of service provision to clients who may, as a result,
switch to an alternative dental practice.
– the percentage of patients who return for treatment after their first appointment would provide an indication that they
were satisfied with the service they received.
– the percentage of patients who were able to gain an appointment at their preferred date and time is an indication of the
availability of the service to clients.
Note: Candidates were only required to discuss three measures.

(d) Comment on THREE factors other than NPV that the directors of ITL should consider when deciding whether

to manufacture the Snowballer. (3 marks)

正确答案：
(d) Factors that should be considered by the directors of ITL include:
(i) The cash flows are estimated. How accurate they are requires detailed consideration.
(ii) The cost of capital used by the finance director might be inappropriate. For example if the Snowballer proposal is less
risky than other projects undertaken by ITL then a lower cost of capital should be used.
(iii) The rate of inflation may vary from the anticipated rate of 4% per annum.
(iv) How strong is the Olympic brand name? The directors are proposing to pay royalties equivalent to 6% of sales revenue
during the six years of the anticipated life of the project. Should they market the Snowballer themselves?
(v) Would competitors enter the market and what would be the likely effect on sales volumes and selling prices?
N.B: Only three factors were required.

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