疑问解答！ACCA是什么，为什么那么多人报考ACCA

发布时间：2020-05-09

随着财会行业的发展，很多传统会计人员急需转型，而ACCA则成了很多人的选择，那么ACCA是什么？为什么那么多人报考ACCA？对于以上问题，今天51题库考试学习网就来为大家解答这个问题，赶快来看一下详细内容吧。

一、ACCA是什么

ACCA是英国特许公认会计师公会的简称，其会员被称为ACCA，即特许公认会计师。ACCA在我国被称为国际注册会计师，ACCA也被认为是国际财会界的通行证。是是世界上领先的最具规模的国际专业会计师组织，也是国际学院最多，学院规模发展最快的专业会计师组织。致力于培养有志投身于财务、会计以及管理领域的专业人才。

二、为什么那么多人报考ACCA

备受国际认可

ACCA会员资格备受国际广泛认可，尤其是得到欧盟立法以及许多国家公司法的承认，所以说，拥有ACCA会员资格，就等于拥有了在世界各地就业的“通行证”。

就业前景广阔

ACCA考试的课程是根据当前社会对财会人员实际要求进行开发、设计的，致力于培养学员的分析能力和决策、判断能力，让学员成为具有全面管理素质的高级财务管理专家。成为ACCA会员，无论是在国企、四大事务所、金融机构亦或者是财政、税务机构，都可以任职。甚至很多ACCA会员在世界各大公司大人高级管理职位，如：CEO、CFO等。

薪资水平比较高

根据ACCA调查显示，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，部分会员收入高达200万元。由此可见，ACCA会员薪资水平还是比较高的。但并不是考下ACCA便可以享受高薪职位，ACCA是起着锦上添花的作用，更多的还是要靠个人的能力水平，在不断的实践经验中，不断完善自己，实现高薪就业。

综上所述，ACCA作为特许公认会计师，含金量是十分高的，特别是想要进一步提升自己，实现升职加薪的小伙伴，ACCA是十分值得报考的。2020年ACCA考试时间越来越近，希望大家能够提前做好考试准备，在此，51题库考试学习网祝愿大家能够顺利通过ACCA考试！

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。

(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to

be paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirus

to redeem the loan after seven years by paying the full amount of the interest to be charged over the ten year

period, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repayment

option is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initial

discussions with the bank about the possibility of repaying the loan within the next financial year. Sirus is

uncertain about the accounting treatment for the current loan agreement and whether the loan can be shown as

a current liability because of the discussions with the bank. (6 marks)

Appropriateness of the format and presentation of the report and quality of discussion (2 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(d) Repayment of the loan
If at the beginning of the loan agreement, it was expected that the repayment option would not be exercised, then the effective
interest rate would be 8% and at 30 April 2008, the loan would be stated at $2 million in the statement of financial position
with interest of $160,000 having been paid and accounted for. If, however, at 1 May 2007, the option was expected to be
exercised, then the effective interest rate would be 9·1% and at 30 April 2008, the cash interest paid would have been
$160,000 and the interest charged to the income statement would have been (9·1% x $2 million) $182,000, giving a
statement of financial position figure of $2,022,000 for the amount of the financial liability. However, IAS39 requires the
carrying amount of the financial instrument to be adjusted to reflect actual and revised estimated cash flows. Thus, even if
the option was not expected to be exercised at the outset but at a later date exercise became likely, then the carrying amount
would be revised so that it represented the expected future cash flows using the effective interest rate. As regards the
discussions with the bank over repayment in the next financial year, if the loan was shown as current, then the requirements
of IAS1 ‘Presentation of Financial Statements’ would not be met. Sirus has an unconditional right to defer settlement for longer
than twelve months and the liability is not due to be legally settled in 12 months. Sirus’s discussions should not be considered
when determining the loan’s classification.
It is hoped that the above report clarifies matters.

(c) Calculate and explain the amount of income tax relief that Gerard will obtain in respect of the pension

contributions he proposes to make in the tax year 2007/08 and contrast this with how his position could be

improved by delaying some of the contributions that he could have made in 2007/08 until 2008/09. You

should include relevant supporting calculations and quantify the additional tax savings arising as a result of

your advice.

You should ignore the proposed changes to the bonus scheme for this part of this question and assume that

Gerard’s income will not change in 2008/09. (12 marks)

正确答案：

 

(b) Explain FIVE critical success factors to the performance of HSC on which the directors must focus if HSC is

to achieve success in its marketplace. (10 marks)

正确答案：
(b) Critical success factors are as follows:
Product quality
The fact that the production staff have no previous experience in a food production environment is likely to prove problematic.
It is vital that a comprehensive training programme is put in place at the earliest opportunity. HSC need to reach and maintain
the highest level of product quality as soon as possible.
Supply quality
The quality of delivery into SFG supermarkets assumes critical significance. Time literally will be of the essence since 90%
of all sandwiches are sold in SFG’s supermarkets before 2 pm each day. Hence supply chain management must be extremely
robust as there is very little scope for error.
Technical quality
Compliance with existing regulations regarding food production including all relevant factory health and safety requirements
is vital in order to establish and maintain the reputation of HSC as a supplier of quality products. The ability to store products
at the correct temperature is critical because sandwiches are produced for human consumption and in extreme circumstance
could cause fatalities.
External credibility
Accreditation by relevant trade associations/regulators will be essential if nationwide acceptance of HSC as a major producer
of sandwiches is to be established.
New product development
Whilst HSC have developed a range of healthy eating sandwiches it must be recognised that consumer tastes change and
that in the face of competition there will always be a need for a continuous focus on new product development.
Margin
Whilst HSC need to recognise all other critical success factors they should always be mindful that the need to obtain the
desired levels of gross and net margin remain of the utmost importance.
Notes: (i) Only five critical success factors were required.
(ii) Alternative relevant discussion and examples would be acceptable.

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