速了解！ACCA证书在国际会计领域的地位如何?

发布时间：2020-08-16

ACCA证书作为国际注册会计师证书，那它在国际会计领域的地位是怎样的呢？小伙伴们想知道吗？下面51题库考试学习网就和大家一起来看看，感兴趣的小伙伴赶紧来围观吧。

ACCA是特许会计师公会(The Association of Chartered Certified Accountants)的简称,成立于1904年,是目前世界上领先的专业会计师团体,也是国际上海外学员最多、学员规模发展最快的专业会计师组织。

自二十世纪三十年代起,ACCA将其专业资格考试推向海外,目前在170多个国家和地区拥有41万会员和学员,设有350多个考点,操作上具有真正的国际性，如果按照专业职业排位的话，ACCA绝对是会计行业的一流证书毋庸置疑。

ACCA在国际上的地位很高：在英国，如果你是ACCA持证人，找到一份收入可观的工作是非常容易的，就算没考完，老板也愿意支付费用支持你继续考证;在英联邦国家，比如新加坡，同样受认可程度相当高，你可以直接使用ACCA签字权，也可以换当地的注册会计师证书。

除英国和新加坡外，还有许多国家认可ACCA证书，能够在当地执业，包括：澳大利亚、新西兰、南非、津巴布韦、中国大陆、香港、台湾、马来西亚、巴基斯坦等等，基本可以说是全球通用。

ACCA有着十分全面的知识体系,不仅可以收获会计专业知识，提升英文的阅读和写作能力，也能培养和锻炼逻辑思维能力。

要获得ACCA证书需要通过13门课，一年四次考试，假设每次考两门，每门一次通过，至少也要考七个考季，两年，这是理想状态下最快的速度。如果有没通过的科目就得重新来过，所耗费的时间和精力是相当大的;如果决定要考，就不要犹豫，这个过程需要努力和汗水，也终将会收获知识和力量。

以上内容是关于ACCA证书在国际会计领域的地位，小伙伴们都清楚了吗？ACCA在全球180个国家和地区通用，尤其在一些跨国企业和集团颇受好评。所以ACCA证书在会计行业的地位毋庸置疑，所以想要报考的小伙伴别犹豫，心动不如行动哦。如果大家想要了解更多关于ACCA考试的资讯，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。

(c) Identify TWO QUALITATIVE benefits that might arise as a consequence of the investment in a new IT system

and explain how you would attempt to assess them. (4 marks)

正确答案：
(c) One of the main qualitative benefits that may arise from an investment in a new IT system by Moffat Ltd is the improved level
of service to its customers in the form. of reduced waiting times which may arise as a consequence of better scheduling of
appointments, inventory management etc. This could be assessed via the introduction of a questionnaire requiring customers
to rate the service that they have received from their recent visit to a location within Moffat Ltd according to specific criteria
such as adherence to appointment times, time taken to service the vehicle, cleanliness of the vehicle, attitude of staff etc.
Alternatively a follow-up telephone call from a centralised customer services department may be made by Moffat Ltd
personnel in order to gather such information.
Another qualitative benefit of the proposed investment may arise in the form. of competitive advantage. Improvements in
customer specific information and service levels may give Moffat Ltd a competitive advantage. Likewise, improved inventory
management may enable costs to be reduced thereby enabling a ‘win-win’ relationship to be enjoyed with its customers.

3 Better budgeting in recent years may have been seen as a movement from ‘incremental budgeting’ to alternative

budgeting approaches.

However, academic studies (e.g. Beyond Budgeting – Hope & Fraser) argue that the annual budget model may be

seen as (i) having a number of inherent weaknesses and (ii) acting as a barrier to the effective implementation of

alternative models for use in the accomplishment of strategic change.

Required:

(a) Identify and comment on FIVE inherent weaknesses of the annual budget model irrespective of the budgeting

approach that is applied. (8 marks)

正确答案：
(a) The weaknesses of traditional budgeting processes include the following:
– many commentators, including Hope and Fraser, contend that budgets prepared under traditional processes add little
value and require far too much valuable management time which would be better spent elsewhere.
– too heavy a reliance on the ‘agreed’ budget has an adverse impact on management behaviour which can become
dysfunctional having regard to the objectives of the organisation as a whole.
– the use of budgeting as base for communicating corporate goals, setting objectives, continuous improvement, etc is seen
as contrary to the original purpose of budgeting as a financial control mechanism.
– most budgets are not based on a rational causal model of resource consumption but are often the result of protracted
internal bargaining processes.
– conformance to budget is not seen as compatible with a drive towards continuous improvement.
– budgeting has an insufficient external focus.

8 Which of the following statements about accounting concepts and conventions are correct?

(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.

(2) The substance over form. convention means that the economic substance of a transaction should be reflected in

the financial statements, not necessarily its legal form.

(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until

realised.

(4) The application of the prudence concept means that assets must be understated and liabilities must be overstated

in preparing financial statements.

A 1 and 3

B 2 and 3

C 2 and 4

D 1 and 4.

正确答案：B

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