深受四大会计事务所看重的ACCA。
发布时间:2020-05-05
ACCA是"特许公认会计师公会"(TheAssociationofCharteredCertified Accountants)的简称,是世界上领先的专业会计师团体,也是国际学员最多、学员规模发展最快的专业会计师组织。ACCA资格被认为是“国际财会界的通行证”。
作为国际上最权威的会计师机构组织的考试,ACCA被称为“会计师界的金饭碗”, 因其课程的全面性、完善性和综合性,ACCA又被誉为"财会专业的MBA课程“。ACCA的报考资格无关专业背景、无关国籍、民族、肤色、性别、信仰等条件,只要你想成为财经领域的人才,均可成为ACCA学员、参与ACCA考试。
1、ACCA发展历史、雄厚背景
ACCA成立于1904年11月30日,到现在已经有114多年的历史,ACCA总部设在英 国,ACCA会员资格得到欧盟立法以及许多国家公司法的承认是第一个进入中国的国际会计师组织,近30年的传播,得到业界广泛认可,在中国是“最具影响力的国际权威财经证书”。截至目前,ACCA在全球拥有超过200,000名会员和486,000 名学员。他们活跃于全球的各个领域,是备受国际认可和行业青睐的专业会计师。 ACCA专业资格受到了各大专业组织和机构的认可。ACCA与政府部门、教育机构、 企业以及行业先驱建立并保持紧密联系。同时,ACCA保持着对新趋势和新法规的 敏锐度,并协助相关机构改进或完善新规章制度。正因如此,ACCA才能为当今飞速发展的社会培养出具有创新意识和前瞻思维的会计师。
7000名会员——中国大陆超过7000名会员
700家认可雇主——中国认可雇主达到700家
11个代表处——中国设有11个代表处
ACCA发展史:
1904年机遇幵始的地方:八位会计师成立了伦敦会计师公会,即今日ACCA的前身。
1909年迎来首位女性会员,也是第一个成为一家专业会计师组织会员的女性
1974年被英女王授予皇家特许(RoyalCharter)头衔
1999年与牛津布鲁克斯大字合作开设应用会计(荣誉)理科学士学位项目
2011年ACCA行政总裁白容(HelenBrand)因对财会行业的服务获颁大英帝国勋章
2013年与美国管理会计师协会(IMA)建立全球战略合作伙伴关系
2015年与伦敦大学开展全球首次合作
2016年与CMNZ(澳大利亚及新西兰特许会计师公会)建立战略联盟
2017年,会员里程碑ACCA全球会员人数达到200,000(中公ACCA2005年成立)
2、ACCA中国高校方向班、精英班
随着市场的需求、政府的重视,国内一些高校也开始开设ACCA的方向班或精英班。ACCA协会及中博教育与国内众多高校合作建立起了ACCA的方向班或精英班。依托中博教育优质的教学师资资源,为高校学子提供便捷、高效的ACCA学习新模式。
以下为开设ACCA方向班或精英班的部分国内高校(学院):湖北大学、青岛理工大学、北京外国语大学、安徽师范大学、广州大学、中国传媒大学、山东科技大学、大连民族学院、杭州电子科技大学、云南财经大学、湖南大学、郑州大学、贵州财经大学、安徽财经大学、山东财经大学、武汉商学院、对外经济贸易大学、广东财经大学、河南财政金融学院、西安财经大学、华东政法大学、四川大学、武汉理工大学、河南牧业经济学院、厦门理工大学、内蒙古财经大学、哈尔滨工业大学(威海)、天津科技大学、南开大学、湖南大学、北京理工大学、江南大学、太原科技大学等。目前与天津工业大学(继续教育学院)合作协议书,在天津工业大学开设ACCA 国际精英班。
3、ACCA中国发展情况
ACCA1988年进入中国,是第一个进入中国的国际专业会计师团体。目前在中国大陆拥有超过7000名会员。在北京、上海、成都、广州、深圳、沈阳、武汉、青岛、长沙、香港以及澳门共设有11个代表处。在中国100多所大字内开设了 ACCA专业方向班。ACCA在中国的认可雇主达到700家,与雇主企业有密切的合作关系。
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) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he had
hoped, and he made a trading loss of £8,000 in the year to 31 March 2007. However, trading is now improving,
and Donald has sufficient orders to ensure that the business will make profits of at least £30,000 in the year to
31 March 2008.
In order to raise funds to support his business over the last 15 months, Donald has sold a painting which was
given to him on the death of his grandmother in January 1998. The probate value of the painting was £3,200,
and Donald sold it for £8,084 (after deduction of 6% commission costs) in November 2006.
He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of £8,775 (after
indexation of £249 and taper relief of £975).
Required:
(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)
3 Organisations need to recruit new employees. An important step in the process is the selection interview.
Required:
(a) Explain the purpose of the selection interview. (4 marks)
3 The interview is extensively used for the selection of new employees and in many cases is the only method of selection. However,interviews have been criticised for failing to identify appropriate candidates suitable for the organisation. It is essential therefore that professional accountants recognise both the problems and opportunities that the formal selection interview presents.
(a) The purpose of the selection interview is to find the best possible person for the position who will fit into the organisation. Those conducting the interview must also ensure that the candidate clearly understands the job on offer, career prospects and that all candidates feel that fair treatment has been provided through the selection process.In addition, the interview also gives the opportunity to convey a good impression of the organisation, whether the candidate has been successful or not.
JOL Co was the market leader with a share of 30% three years ago. The managing director of JOL Co stated at a
recent meeting of the board of directors that: ‘our loss of market share during the last three years might lead to the
end of JOL Co as an organisation and therefore we must address this issue immediately’.
Required:
(b) Discuss the statement of the managing director of JOL Co and discuss six performance indicators, other than
decreasing market share, which might indicate that JOL Co might fail as a corporate entity. (10 marks)
(b) It would appear that JOL’s market share has declined from 30% to (80 – 26)/3 = 18% during the last three years. A 12%
fall in market share is probably very significant with a knock-on effect on profits and resultant cash flows. Obviously such a
declining trend needs to be arrested immediately and this will require a detailed investigation to be undertaken by the directors
of JOL. Consequently loss of market share can be seen to be an indicator of potential corporate failure. Other indicators of
corporate failure are as follows:
Six performance indicators that an organisation might fail are as follows:
Poor cash flow
Poor cash flow might render an organisation unable to pay its debts as and when they fall due for payment. This might mean,
for example, that providers of finance might be able to invoke the terms of a loan covenant and commence legal action against
an organisation which might eventually lead to its winding-up.
Lack of new production/service introduction
Innovation can often be seen to be the difference between ‘life and death’ as new products and services provide continuity
of income streams in an ever-changing business environment. A lack of new product/service introduction may arise from a
shortage of funds available for re-investment. This can lead to organisations attempting to compete with their competitors with
an out of date range of products and services, the consequences of which will invariably turn out to be disastrous.
General economic conditions
Falling demand and increasing interest rates can precipitate the demise of organisations. Highly geared organisations will
suffer as demand falls and the weight of the interest burden increases. Organisations can find themselves in a vicious circle
as increasing amounts of interest payable are paid from diminishing gross margins leading to falling profits/increasing losses
and negative cash flows. This leads to the need for further loan finance and even higher interest burden, further diminution
in margins and so on.
Lack of financial controls
The absence of sound financial controls has proven costly to many organisations. In extreme circumstances it can lead to
outright fraud (e.g. Enron and WorldCom).
Internal rivalry
The extent of internal rivalry that exists within an organisation can prove to be of critical significance to an organisation as
managerial effort is effectively channeled into increasing the amount of internal conflict that exists to the detriment of the
organisation as a whole. Unfortunately the adverse consequences of internal rivalry remain latent until it is too late to redress
them.
Loss of key personnel
In certain types of organisation the loss of key personnel can ‘spell the beginning of the end’ for an organisation. This is
particularly the case when individuals possess knowledge which can be exploited by direct competitors, e.g. sales contacts,
product specifications, product recipes, etc.
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