会计人员成为短缺人才！ACCA人才更稀缺！

发布时间：2020-05-16

相信大家多多少少都能感觉到，我们国家发展进程越来越快，高精尖人才短缺问题被越放越大。近日人社部官方发布了2020年第一季度的100个短缺职业，会计人才榜上有名。

会计专业人员成短缺职业

2020年4月21日，人社部发布了《2020年第一季度全国招聘求职100个短缺职业排行》，其中会计专业人员排名第40名！入围短缺职业。

财会人员薪酬名列前茅

智联招聘曾发布《2020年春季中国雇主需求与白领人才供给报告》，报告显示：专业服务/咨询平均薪酬排名第6！而财会专业服务人员的平均工资到达了10183元的水平！此外根据报告显示：全国38个城市的平均招聘薪酬为8821元/月。

此次数据还公布了平均薪酬城市排名：其中北京、上海、深圳遥遥领先，杭州、珠海、广州、南京、武汉、厦门、宁波仅随其后，在前10名中。看到了这种大数据的统计，一方面是看到了互联网时代的蓬勃发展，另一方面也发现，原来普通人离高薪人士差距有那么大。

ACCA证书对薪资水平的影响很多人在谈ACCA究竟有没有用时，总会说“因人而异，转化为实务能力才能体现出ACCA的价值”等等，某种程度上也确实说明了ACCA证书对薪资是有一定影响。

比方说在四大会计师事务所，或者是内资所，考出ACCA有两个直接的经济效益，一个是几千到上万不等的现金奖励，一个是每月几百到几千不等的增加的酬劳，当然考出ACCA以后晋升会更快一些，升经理后年薪几十万也是很普遍的事情。

很多时候，企业在看中证书的时候，看中的不是证书本身的含金量，而是证书背后，持证人自身学到了多少能力，能为企业创造多少的价值。

此外，随着我国一二线城市人才抢夺大战的升级，各个地区也都对ACCA人才表现出了极大诚意，国内各大城市均有出台对ACCA人才的补贴政策，就拿我国的首都北京来说，在京发展的16项政策中就明确指出，要加强对高端金融人才ACCA等在引进住房保障医疗健康、教育培训、子女入学等方面的服务。不仅在个人所得税方面给予优惠，还可以办理调京手续，办理本市户口，并落户积分优惠。其他城市的补贴也是非常丰厚的！

看完这篇文章大家有没有对ACCA有了新的认知呢？如果还有其他疑问，可以随时到51题库考试学习网以及相关网站咨询哦！最后祝大家逢考必过，都能够尽快通过考试。

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。

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(c) In November 2006 Seymour announced the recall and discontinuation of a range of petcare products. The

product recall was prompted by the high level of customer returns due to claims of poor quality. For the year to

30 September 2006, the product range represented $8·9 million of consolidated revenue (2005 – $9·6 million)

and $1·3 million loss before tax (2005 – $0·4 million profit before tax). The results of the ‘petcare’ operations

are disclosed separately on the face of the income statement. (6 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Seymour Co for the year ended

30 September 2006.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：

 

■ The discontinuation of the product line after the balance sheet date provides additional evidence that, as at the
balance sheet date, it was of poor quality. Therefore, as at the balance sheet date:
– an allowance (‘provision’) may be required for credit notes for returns of products after the year end that were
sold before the year end;
– goods returned to inventory should be written down to net realisable value (may be nil);
– any plant and equipment used exclusively in the production of the petcare range of products should be tested
for impairment;
– any material contingent liabilities arising from legal claims should be disclosed.
(ii) Audit evidence
■ A copy of Seymour’s announcement (external ‘press release’ and any internal memorandum).
■ Credit notes raised/refunds paid after the year end for faulty products returned.
■ Condition of products returned as inspected during physical attendance of inventory count.
■ Correspondence from customers claiming reimbursement/compensation for poor quality.
■ Direct confirmation from legal adviser (solicitor) regarding any claims for customers including estimates of possible
payouts.

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(ii) Using the previous overhead allocation basis (as per note 4), calculate the budgeted profit/(loss)

attributable to each type of service for the year ending 31 December 2006 and comment on the results

obtained using the previous and revised methods of overhead allocation. (5 marks)

正确答案：

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(d) Job rotation. (3 marks)

正确答案：
(d) Job rotation is an important training method and is often also seen as a means of motivation. It involves moving the trainee from one job to another and is therefore more suitable for lower level employees. The trainee is required to do different jobs in logical succession, thus broadening experience and gaining a picture of the organisation’s wider activities.

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