ACCA会员在中国就业的优势，了解一下？

发布时间：2020-08-13

ACCA是国际财经类证书，含金量自然不言而喻，既然是国际性的证书，那么在我国的认可度高吗？就业是否有优势呢？下面51题库考试学习网就带领大家一起来了解看看，感兴趣的小伙伴赶紧来围观吧。

ACCA证书在国内的认可度是很高的，ACCA会员在中国的就业优势也很多，具体来说有以下几点：

1、ACCA是职业晋升的重要砝码

没有签字权，但是被看好还有一个原因是因为ACCA是晋升的途径。在会计师事务所工作分工明确，多数是希望有中注协资格的，因为这样有利于吸引客户。但作为自己晋升这方面，ACCA还是被很多海外回来的人认可。同时，事务所有持有国际证书的人，也有利于服务客户，例如海外上市的时候，因为海外上市报表必须按国际会计准则来编制，国内会计师则大多无法胜任。

2、英语水平的提升

ACCA实行的是宽进严出的政策。英语水平是考ACCA的首道门槛。一旦我们通过了ACCA考试，那么就等于拥有了英语能力的优势。在面对对外交流等工作时，更加有的放矢。

3、ACCA会员高级财务管理优势

ACCA以培养国际性的高级会计、财务管理专家著称，其高质量的课程设计，高标准的考试要求，不仅赢得了联合国和各大国际性组织的高度评价，更为众多跨国公司和专业机构所推崇。大部分会员都在政府机构、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重要职务。可以说参加ACCA课程学习，不但可以让学员充分地掌握专业的会计技能，更能学到更多的高级财务管理知识，帮助他们更好地胜任高级财务管理者岗位。

4、会员年薪高

ACCA学员到企业工作平均年薪能在15～30万之间。甚至有些也能到80-100万。一些猎头公司在帮助企业找人的时候都明确表示首先要ACCA学员，然后看相关工作经验，如果有外资公司、四大会计师事务所工作经验的更受青睐。如果有会计师事务所培训的背景，容易拿到高薪，一般都能做到财务经理以上这样的职位。

以上是关于ACCA会员在我国就业的优势，小伙伴们都清楚了吗？总的来说，ACCA会员在我国优势是比较突出的，所以想要报考的小伙伴心动不如行动哦。欲了解更多关于ACCA的资讯，敬请关注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。

(b) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify an

alternative strategy that would achieve Crusoe’s objectives whilst avoiding a possible tax liability in the

future. State any deadline(s) in connection with your proposed strategy. (5 marks)

正确答案：
(b) Gift of the share portfolio to Avril
Inheritance tax
The gift would be a potentially exempt transfer at market value. No inheritance tax would be due at the time of the gift.
Capital gains tax
The gift would be a disposal by Crusoe deemed to be made at market value for the purposes of capital gains tax. No gain
would arise as the deemed proceeds will equal Crusoe’s base cost of probate value.
Stamp duty
There is no stamp duty on a gift of shares for no consideration.
Strategy to avoid a possible tax liability in the future
Crusoe should enter into a deed of variation directing the administrators to transfer the shares to Avril rather than to him. This
will not be regarded as a gift by Crusoe. Instead, provided the deed states that it is intended to be effective for inheritance tax
purposes, it will be as if Noland had left the shares to Avril in a will.
This strategy is more tax efficient than Crusoe gifting the shares to Avril as such a gift would be a potentially exempt transfer
and inheritance tax may be due if Crusoe were to die within seven years.
The deed of variation must be entered into by 1 October 2009, i.e. within two years of the date of Noland’s death.

(b) Explain why Oliver might legitimately feel he has a grievance against his manager and identify which aspects

of the formal disciplinary procedure David Morgan did not follow or allow in this case. (9 marks)

正确答案：
Part (b):
Oliver may feel he has a grievance as a consequence of treatment which he perceives as unfair. Proper disciplinary procedures are
essential for harmonious relationships between management and all staff. Oliver may feel that he has been singled out and that
David Morgan does not understand the need for equity in invoking disciplinary procedures.
David Morgan did not follow this procedure. No informal talk took place which might have resolved the problem, preferring to
deliver an oral warning, then moving to a written warning and dismissal. Oliver was not represented and his dismissal is likely to
lead to dissatisfaction with Oliver’s peers.
Oliver must now invoke the correct grievance procedure.

(ii) Comment briefly on how divisional managers might respond to the results achieved and ONE potential

problem that might be experienced by Our Timbers Ltd. (2 marks)

正确答案：

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