为什么ACCA的会员待遇那么好？

发布时间：2020-05-09

只要对ACCA有一点了解的小伙伴都知道，ACCA是目前世界上最有影响力的专业会计师组织之一，也是在运作上通向国际化及发展最快的会计师专业团体。ACCA证书作为国际高端会计师资格证书，自其进入中国就一直被视为财会界的金钥匙，在含金量高的同时还有着重要的地位。同时国内各地也对ACCA人才极其重视，给予了巨大的补贴与优惠。根据调查，ACCA会员的年薪主要在10万至80万之间，远高于一般市场上的财务人员的收入。国际证书会员中26岁-30岁的会员中主要薪资范围集中在10万-30万，起薪都在5万以上；ACCA年薪有30-50万以上的肯定还是有一定要达到一定的工作年限的，当然也要看个人的机遇了。那么就有小伙伴要提问了：为什么ACCA会员年薪如此之高呢？

一、ACCA课程体系设计

ACCA以培养国际性的高级会计、财务管理专家著称，拥有着极高质量的课程设计，高标准的考试要求，在赢得了联合国和各大国际性组织高度评价的同时，更为众多跨国公司和专业机构所推崇。大部分ACCA会员都在政府机构、大型跨国企业、著名会计师事务所、咨询公司以及证券金融企业担当着不可替代的重要职务。可以说参加ACCA课程学习，不但可以让小伙伴们充分地掌握专业的会计技能，还能学到更多的高级财务管理知识，帮助大家更好地胜任高级财务管理者岗位。

二、ACCA会员就业方向  

ACCA准会员或者会员的就业方向有三个大方向，第一，四大会计事务所；第二，银行、投行、证券等金融公司；第三，世界五百强、知名民企、互联网企业。持有ACCA证书的准会员在世界五百强或者知名企业比如华为、BAT的刚毕业薪水也在7000左右，但是发展成为经理后的年薪大约在30W左右，当然如果你成为CFO或者合伙人，那么你的年薪就与企业的年终营收分红息息相关了。值得注意的是，调查中ACCA准会员的晋升比例和年薪涨幅均超过会员和学员。可见，完成ACCA考试已成为财会人员升职加薪的转折点。而是否具备ACCA会员资格，则成了能否突破30万以上高薪的分水岭。

由此可见这个证书的含金量有多高。可以说如果考取到了ACCA证书，你的人生将可以到达一个更高的境界，有想法的小伙伴们赶紧行动起来吧。


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。

(a) An assistant of yours has been criticised over a piece of assessed work that he produced for his study course for giving the definition of a non-current asset as ‘a physical asset of substantial cost, owned by the company, which will last longer than one year’.

Required:

Provide an explanation to your assistant of the weaknesses in his definition of non-current assets when

compared to the International Accounting Standards Board’s (IASB) view of assets. (4 marks)

(b) The same assistant has encountered the following matters during the preparation of the draft financial statements of Darby for the year ending 30 September 2009. He has given an explanation of his treatment of them.

(i) Darby spent $200,000 sending its staff on training courses during the year. This has already led to an

improvement in the company’s efficiency and resulted in cost savings. The organiser of the course has stated that the benefits from the training should last for a minimum of four years. The assistant has therefore treated the cost of the training as an intangible asset and charged six months’ amortisation based on the average date during the year on which the training courses were completed. (3 marks)

(ii) During the year the company started research work with a view to the eventual development of a new

processor chip. By 30 September 2009 it had spent $1·6 million on this project. Darby has a past history

of being particularly successful in bringing similar projects to a profitable conclusion. As a consequence the

assistant has treated the expenditure to date on this project as an asset in the statement of financial position.

Darby was also commissioned by a customer to research and, if feasible, produce a computer system to

install in motor vehicles that can automatically stop the vehicle if it is about to be involved in a collision. At

30 September 2009, Darby had spent $2·4 million on this project, but at this date it was uncertain as to

whether the project would be successful. As a consequence the assistant has treated the $2·4 million as an

expense in the income statement. (4 marks)

(iii) Darby signed a contract (for an initial three years) in August 2009 with a company called Media Today to

install a satellite dish and cabling system to a newly built group of residential apartments. Media Today will

provide telephone and television services to the residents of the apartments via the satellite system and pay

Darby $50,000 per annum commencing in December 2009. Work on the installation commenced on

1 September 2009 and the expenditure to 30 September 2009 was $58,000. The installation is expected

to be completed by 31 October 2009. Previous experience with similar contracts indicates that Darby will

make a total profit of $40,000 over the three years on this initial contract. The assistant correctly recorded

the costs to 30 September 2009 of $58,000 as a non-current asset, but then wrote this amount down to

$40,000 (the expected total profit) because he believed the asset to be impaired.

The contract is not a finance lease. Ignore discounting. (4 marks)

Required:

For each of the above items (i) to (iii) comment on the assistant’s treatment of them in the financial

statements for the year ended 30 September 2009 and advise him how they should be treated under

International Financial Reporting Standards.

Note: the mark allocation is shown against each of the three items above.

正确答案：
(a)Therearefourelementstotheassistant’sdefinitionofanon-currentassetandheissubstantiallyincorrectinrespectofallofthem.Thetermnon-currentassetswillnormallyincludeintangibleassetsandcertaininvestments;theuseoftheterm‘physicalasset’wouldbespecifictotangibleassetsonly.Whilstitisusuallythecasethatnon-currentassetsareofrelativelyhighvaluethisisnotadefiningaspect.Awastepaperbinmayexhibitthecharacteristicsofanon-currentasset,butonthegroundsofmaterialityitisunlikelytobetreatedassuch.Furthermorethepastcostofanassetmaybeirrelevant;nomatterhowmuchanassethascost,itistheexpectationoffutureeconomicbenefitsflowingfromaresource(normallyintheform.offuturecashinflows)thatdefinesanassetaccordingtotheIASB’sFrameworkforthepreparationandpresentationoffinancialstatements.Theconceptofownershipisnolongeracriticalaspectofthedefinitionofanasset.Itisprobablythecasethatmostnoncurrentassetsinanentity’sstatementoffinancialpositionareownedbytheentity;however,itistheabilityto‘control’assets(includingpreventingothersfromhavingaccesstothem)thatisnowadefiningfeature.Forexample:thisisanimportantcharacteristicintreatingafinanceleaseasanassetofthelesseeratherthanthelessor.Itisalsotruethatmostnon-currentassetswillbeusedbyanentityformorethanoneyearandapartofthedefinitionofproperty,plantandequipmentinIAS16Property,plantandequipmentreferstoanexpectationofuseinmorethanoneperiod,butthisisnotnecessarilyalwaysthecase.Itmaybethatanon-currentassetisacquiredwhichprovesunsuitablefortheentity’sintendeduseorisdamagedinanaccident.Inthesecircumstancesassetsmaynothavebeenusedforlongerthanayear,butneverthelesstheywerereportedasnon-currentsduringthetimetheywereinuse.Anon-currentassetmaybewithinayearoftheendofitsusefullifebut(unlessasaleagreementhasbeenreachedunderIFRS5Non-currentassetsheldforsaleanddiscontinuedoperations)wouldstillbereportedasanon-currentassetifitwasstillgivingeconomicbenefits.Anotherdefiningaspectofnon-currentassetsistheirintendedusei.e.heldforcontinuinguseintheproduction,supplyofgoodsorservices,forrentaltoothersorforadministrativepurposes.(b)(i)TheexpenditureonthetrainingcoursesmayexhibitthecharacteristicsofanassetinthattheyhaveandwillcontinuetobringfutureeconomicbenefitsbywayofincreasedefficiencyandcostsavingstoDarby.However,theexpenditurecannotberecognisedasanassetonthestatementoffinancialpositionandmustbechargedasanexpenseasthecostisincurred.Themainreasonforthislieswiththeissueof’control’;itisDarby’semployeesthathavethe‘skills’providedbythecourses,buttheemployeescanleavethecompanyandtaketheirskillswiththemor,throughaccidentorinjury,maybedeprivedofthoseskills.AlsothecapitalisationofstafftrainingcostsisspecificallyprohibitedunderInternationalFinancialReportingStandards(specificallyIAS38Intangibleassets).(ii)Thequestionspecificallystatesthatthecostsincurredtodateonthedevelopmentofthenewprocessorchipareresearchcosts.IAS38statesthatresearchcostsmustbeexpensed.Thisismainlybecauseresearchistherelativelyearlystageofanewprojectandanyfuturebenefitsaresofarinthefuturethattheycannotbeconsideredtomeetthedefinitionofanasset(probablefutureeconomicbenefits),despitethegoodrecordofsuccessinthepastwithsimilarprojects.Althoughtheworkontheautomaticvehiclebrakingsystemisstillattheresearchstage,thisisdifferentinnaturefromthepreviousexampleastheworkhasbeencommissionedbyacustomer,Assuch,fromtheperspectiveofDarby,itisworkinprogress(acurrentasset)andshouldnotbewrittenoffasanexpense.Anoteofcautionshouldbeaddedhereinthatthequestionsaysthatthesuccessoftheprojectisuncertainwhichpresumablymeansitmaynotbecompleted.ThisdoesnotmeanthatDarbywillnotreceivepaymentfortheworkithascarriedout,butitshouldbecheckedtothecontracttoensurethattheamountithasspenttodate($2·4million)willberecoverable.Intheeventthatsay,forexample,thecontractstatedthatonly$2millionwouldbeallowedforresearchcosts,thiswouldplacealimitonhowmuchDarbycouldtreatasworkinprogress.Ifthiswerethecasethen,forthisexample,Darbywouldhavetoexpense$400,000andtreatonly$2millionasworkinprogress.(iii)Thequestionsuggeststhecorrecttreatmentforthiskindofcontractistotreatthecostsoftheinstallationasanon-currentassetand(presumably)depreciateitoveritsexpectedlifeof(atleast)threeyearsfromwhenitbecomesavailableforuse.Inthiscasetheassetwillnotcomeintouseuntilthenextfinancialyear/reportingperiodandnodepreciationneedstobeprovidedat30September2009.Thecapitalisedcoststodateof$58,000shouldonlybewrittendownifthereisevidencethattheassethasbecomeimpaired.Impairmentoccurswheretherecoverableamountofanassetislessthanitscarryingamount.Theassistantappearstobelievethattherecoverableamountisthefutureprofit,whereas(inthiscase)itisthefuture(net)cashinflows.Thusanyimpairmenttestat30September2009shouldcomparethecarryingamountof$58,000withtheexpectednetcashflowfromthesystemof$98,000($50,000perannumforthreeyearslessfuturecashoutflowstocompletiontheinstallationof$52,000(seenotebelow)).Asthefuturenetcashflowsareinexcessofthecarryingamount,theassetisnotimpairedanditshouldnotbewrittendownbutshownasanon-currentasset(underconstruction)atcostof$58,000.Note:asthecontractisexpectedtomakeaprofitof$40,000onincomeof$150,000,thetotalcostsmustbe$110,000,withcoststodateat$58,000thisleavescompletioncostsof$52,000.

(c) With specific reference to Hugh Co, discuss the objective of a review engagement and contrast the level of

assurance provided with that provided in an audit of financial statements. (6 marks)

正确答案：
(c) The objective of a review engagement is to enable the auditor to obtain moderate assurance as to whether the financial
statements have been prepared in accordance with an identified financial reporting framework. This is defined in ISRE 2400
Engagements to Review Financial Statements.
In order to obtain this assurance, it is necessary to gather evidence using analytical procedures and enquiries with
management. Detailed substantive procedures will not be performed unless the auditor has reason to believe that the
information may be materially misstated.
The auditor should approach the engagement with a high degree of professional scepticism, looking for circumstances that
may cause the financial statements to be misstated. For example, in Hugh Co, the fact that the preparer of the financial
statements is part-qualified may lead the auditor to believe that there is a high inherent risk that the figures are misstated.
As a result of procedures performed, the auditor’s objective is to provide a clear written expression of negative assurance on
the financial statements. In a review engagement the auditor would state that ‘we are not aware of any material modifications
that should be made to the financial statements….’
This is normally referred to as an opinion of ‘negative assurance’.
Negative assurance means that the auditor has performed limited procedures and has concluded that the financial statements
appear reasonable. The user of the financial statements gains some comfort that the figures have been subject to review, but
only a moderate level of assurance is provided. The user may need to carry out additional procedures of their own if they
want to rely on the financial statements. For example, if Hugh Co were to use the financial statements as a means to raise
further bank finance, the bank would presumably perform, or require Hugh Co to perform, additional procedures to provide
a higher level of assurance as to the validity of the figures contained in the financial statements.
In comparison, in an audit, a high level of assurance is provided. The auditors provide an opinion of positive, but not absolute
assurance. The user is assured that the figures are free from material misstatement and that the auditor has based the opinion
on detailed procedures.

13 At 1 January 2005 a company had an allowance for receivables of $18,000

At 31 December 2005 the company’s trade receivables were $458,000.

It was decided:

(a) To write off debts totalling $28,000 as irrecoverable;

(b) To adjust the allowance for receivables to the equivalent of 5% of the remaining receivables based on past

experience.

What figure should appear in the company’s income statement for the total of debts written off as irrecoverable

and the movement in the allowance for receivables for the year ended 31 December 2005?

A $49,500

B $31,500

C $32,900

D $50,900

正确答案：B
430,000 x 5% = 21,500 – 18,000 + 28,000

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