必须要知道的ACCA小白的职场须知,你知道多少?
发布时间:2020-05-05
最近有很多小伙伴问51题库考试学习网有没有什么ACCA小白的职场须知?今天51题库考试学习网就跟大家说一说吧!
最近是毕业季,很多满怀梦想的大四毕业生即将步入职场,作为职场新人、会计小白,ACCAer如何才能够快速融入到职场中呢。事实上,各行各业都有着自己的规则,即使你有能力也不能完全确保自己的职位安全。所以,会计新人初入职场,一定要注意以下几点:
入职工资要了解
“入职时的工资高低不重要,只要你努力工作你会得到相应待遇。”这句话其实一点道理都没有。刚入职时,你的工资就是你的全部。入职后的待遇也都跟着你的工资而浮动,甚至连工资的调整也是按你目前的工资乘于一定的百分比,当基本工资低的时候,今后的报酬增长空间也不大。找工作时千万不要心软,多争取一些基本工资,而是一个职场新人的所有。
隐藏与化解负面情绪
公司会计人每天要和各部门的人打交道,要处理各种报表,要做各种财务分析,负面情绪的出现成了家常便饭。管理好自己的情绪,是情商管理重最重要的一点。当出现负面情绪时,情商低的会计则将负面情绪尽情发泄,所有的不开心都表现在脸上,而情商高的会计则隐藏这种因工作带来的负面情绪,努力的化解负面情绪,不让负面情绪影响到正常的工作。
会说比能说重要
作为一名会计,要明确自己的责任,明确责任后,认真履行职责。很多人都认为,会计只需要做好账就行,其他的不需要管,其实不然,做会计也需要对上级进行汇报工作,汇报工作时,能说与会说就体现出会计的情商高低了,能说主要是向领导表达自己的感受,而会说则是在表达自己意见后,考虑领导的感受,这二者的区别,则会影响会计人在领导面前的形象,所以,在职场中,一定要说领导关心的问题,站在领导的位置上想问题。
职场没有言论自由
第一天上班的时候,会有老人带你,大家都会说公司很融洽,想说什么说什么。其实公司是没有言论自由的,特别是当你对公司的政策、环境或者制度说出了真实的想法,在公开场合上发表一些不太“融洽”的实话时,公司一定会视你为影响公司氛围的异类,基本上,你已经失去了公司的信任,距离打包走人其实已经不远了。公共场所包括电梯,与公司内部的任意场合,隔墙有耳,不隔墙只会让你更快出局。
业绩也需要进行宣传
大部分公司半年都会进行一次业绩考核,考核的结果会影响到你的奖金和晋升,但是业绩考核不是看你怎么看你自己,而是你的上司如何判断你。所以我们需要让上级看到我们的价值与业绩。我们要定期与领导进行沟通,了解他想让你作什么,如果想要获得好的绩效评价,你就必须要满足上司的期待和标准。除此之外,我们还要对自己的业绩进行宣传,日报、周报就是向上级反映自己成绩的有效方式。
其实所有行业的职场新人面临的问题都大同小异,但是只要谨记这几点,相信不久之后的你就会从一个职场小白,转变成一个成功的职场人。以上就是51题库考试学习网为各位小伙伴带来的相关资料,希望能给各位小伙伴带来帮助
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) (i) Explain the matters you should consider, and the evidence you would expect to find in respect of the
carrying value of the cost of investment of Dylan Co in the financial statements of Rosie Co; and
(7 marks)
(b) (i) Cost of investment on acquisition of Dylan Co
Matters to consider
According to the schedule provided by the client, the cost of investment comprises three elements. One matter to
consider is whether the cost of investment is complete.
It appears that no legal or professional fees have been included in the cost of investment (unless included within the
heading ‘cash consideration’). Directly attributable costs should be included per IFRS 3 Business Combinations, and
there is a risk that these costs may be expensed in error, leading to understatement of the investment.
The cash consideration of $2·5 million is the least problematical component. The only matter to consider is whether the
cash has actually been paid. Given that Dylan Co was acquired in the last month of the financial year it is possible that
the amount had not been paid before the year end, in which case the amount should be recognised as a current liability
on the statement of financial position (balance sheet). However, this seems unlikely given that normally control of an
acquired company only passes to the acquirer on cash payment.
IFRS 3 states that the cost of investment should be recognised at fair value, which means that deferred consideration
should be discounted to present value at the date of acquisition. If the consideration payable on 31 January 2009 has
not been discounted, the cost of investment, and the corresponding liability, will be overstated. It is possible that the
impact of discounting the $1·5 million payable one year after acquisition would be immaterial to the financial
statements, in which case it would be acceptable to leave the consideration at face value within the cost of investment.
Contingent consideration should be accrued if it is probable to be paid. Here the amount is payable if revenue growth
targets are achieved over the next four years. The auditor must therefore assess the probability of the targets being
achieved, using forecasts and projections of Maxwell Co’s revenue. Such information is inherently subjective, and could
have been manipulated, if prepared by the vendor of Maxwell Co, in order to secure the deal and maximise
consideration. Here it will be crucial to be sceptical when reviewing the forecasts, and the assumptions underlying the
data. The management of Rosie Co should have reached their own opinion on the probability of paying the contingent
consideration, but they may have relied heavily on information provided at the time of the acquisition.
Audit evidence
– Agreement of the monetary value and payment dates of the consideration per the client schedule to legal
documentation signed by vendor and acquirer.
– Agreement of $2·5 million paid to Rosie Co’s bank statement and cash book prior to year end. If payment occurs
after year end confirm that a current liability is recognised on the individual company and consolidated statement
of financial position (balance sheet).
– Board minutes approving the payment.
– Recomputation of discounting calculations applied to deferred and contingent consideration.
– Agreement that the discount rate used is pre-tax, and reflects current market assessment of the time value of money
(e.g. by comparison to Rosie Co’s weighted average cost of capital).
– Revenue and profit projections for the period until January 2012, checked for arithmetic accuracy.
– A review of assumptions used in the projections, and agreement that the assumptions are comparable with the
auditor’s understanding of Dylan Co’s business.
Tutorial note: As the scenario states that Chien & Co has audited Dylan Co for several years, it is reasonable to rely on
their cumulative knowledge and understanding of the business in auditing the revenue projections.
(ii) ‘job description’. (4 marks)
(ii) On the other hand, the job description is based on information gathered from a job analysis and defines the position and role
that has to be fulfilled. It is a statement of the component tasks, duties, objectives and standards. It describes the purpose
and relationships of the specific job together with the physical, social and economic factors which affect it. Fundamentally, it
describes the job to be done.
(c) Software Supply Co. (4 marks)
(c) Software Supply Co
Here it seems that Smith & Co has referred the provision of bespoke accounting software to an external provider – Software
Supply Co, and that a commission is being paid to Smith & Co for these referrals. It is common for audit firms to recommend
other providers to their audit clients.
This could be perceived as an objectivity and self-interest threat, as the audit firm is benefiting financially through
recommending clients to a particular provider of goods and services. However, if appropriate safeguards are in place, the
referrals and receipt of commissions can continue.
Action to be taken:
– Verification from all personnel involved with the audit of clients to whom Software Supply Co has provided a service that
they have no financial or personal interest in Software Supply Co.
– Smith & Co must ensure that:
For each client where a referral is made, full disclosure has been made to the client regarding the arrangement
Written acknowledgement that Smith & Co is to receive a referral fee should be obtained from the client.
– Procedures must be put into place to monitor the quality of goods and services provided by Software Supply Co to audit
clients.
(b) Explain how growth may be assessed, and critically discuss the advantages and issues that might arise as a
result of a decision by the directors of CSG to pursue the objective of growth. (8 marks)
(b) Growth may be measured in a number of ways which are as follows:
Cash flow
This is a very important measure of growth as it ultimately determines the amount of funds available for re-investment by any
business.
Sales revenue
Growth in sales revenues generated is only of real value to investors if it precipitates growth in profits.
Profitability
There are many measures relating to profit which include sales margin, earnings before interest, taxation, depreciation and
amortisation (EBITDA) and earnings per share. More sophisticated measures such as return on capital employed and residual
income consider the size of the investment relative to the level of profits earned. In general terms, measures of profitability
are only meaningful if they are used as a basis for comparisons over time or in conjunction with other measures of
performance. Growth rate in profitability are useful when compared with other companies and also with other industries.
Return on investment
A growing return upon invested capital suggests that capital is being used more and more productively. Indicators of a growing
return would be measured by reference to dividend payment and capital growth.
Market share
Growth in market share is generally seen as positive as it can generate economies of scale.
Number of products/service offerings
Growth is only regarded as useful if products and services are profitable.
Number of employees
Measures of productivity such as value added per employee and profit per employee are often used by shareholders in
assessing growth. Very often an increased headcount is a measure of success in circumstances where more people are
needed in order to deliver a service to a required standard. However it is incumbent on management to ensure that all
employees are utilised in an effective manner.
It is a widely held belief that growth requires profits and that growth produces profits. Profits are essential in order to prevent
a company which has achieved growth from becoming a target for a take-over or in a worse case scenario goes into
liquidation. Hence it is fundamental that a business is profitable throughout its existence. Growth accompanied by growth in
profits is also likely to aid the long-term survival of an organisation. CSG operates in Swingland which experiences fluctuations
in its economic climate and in this respect the exploitation of profitable growth opportunities will help CSG to survive at the
expense of its competitors who do not exploit such opportunities.
Note: Alternative relevant discussion and examples would be accepted.
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