不做审计，有必要考ACCA吗？

发布时间：2020-03-07

ACCA作为国际上知名的会计师组织，其会员含金量是比较高的，近年来吸引了不少人的目光。但是，一些小伙伴对于ACCA在国内的就业前景并不清楚，在报考时有些担心，比如有网友就在询问不做审计，是否有必要考ACCA。鉴于此，51题库考试学习网在下面为大家带来有关2020年ACCA就业前景的相关信息，以供参考。

ACCA会员并不是只能胜任审计工作。ACCA的课程就是根据现时商务社会对财会人员的实际要求进行开发、设计的，尤其是注意培养学员的分析能力和在复杂条件下的决策、判断能力。因此，ACCA课程所带来的系统的、高质量的培训会给予学生真才实学，让学员学成后能适应各种环境，并使会员成为具有全面管理素质的高级财务管理专家。也就是说，除了审计之外，ACCA会员几乎拥有财会人员的所有能力。

除了培养方向外，ACCA会员的就业方向也是非常不错的。ACCA属于国际专业会计师组织，在国际上享有很高的声誉，与众多国际知名企业建立了密切的合作关系，比如跨国企业、各国地方企业、其他会计师组织、教育机构、以及联合国、世界银行等世界性组织。ACCA会员在这些组织和企业就职的岗位，都有良好的薪资待遇以及较高的社会地位。

那么，ACCA会员的就职方法是哪些呢？ACCA学员毕业后的就职方向：外资银行金融投资分析师；跨国公司的财务、内审、金融、风险控制岗位；国际会计师事务所的审计师、咨询师岗位；国内境外上市公司的财务、金融分析岗位；国内审计师事务所的涉外部门主管等。无一例外，这些岗位都属于涉外岗位，拥有很好的薪资待遇。

另外，ACCA会员的高含金量还体现在这些方面：

首先，ACCA会员资格在国际上得到广泛认可，尤其得到欧盟立法以及许多国家公司法的承认。因此可以说，拥有ACCA会员资格，就拥有了在世界各地就业的“通行证”。在世界上的很多国家，ACCA会员都能轻松获得一份好的工作。

其次，ACCA会员在工商企业财务部门、（四大）审计/会计师事务所、金融机构和财政、税务部门从事财务以及财务管理工作，ACCA会员中有很多在世界各地大公司担任高级职位（财务经理、财务总监CFO，甚至总裁CEO）。因此，ACCA会员的就业前景是非常好的。

此外，ACCA还受到在中国的跨国公司、大型企业和国际“五大”会计公司全面认可。总的来说，ACCA学员年薪在中国50-100万RMB。

以上就是关于ACCA就业前景的相关情况。51题库考试学习网提醒：ACCA会员的能力，来源于其的课程，因此小伙伴们在备考时要脚踏实地的学习。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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。

3 Spica, one of the director shareholders of Acrux Ltd, has been in dispute with the other shareholders over plans to

expand the company’s activities overseas. In order to resolve the position it has been agreed that Spica will sell her

shares back to the company. Once the purchase of her shares has taken place, the company intends to establish a

number of branches overseas and acquire a shareholding in a number of companies that are resident and trade in

overseas countries.

The following information has been obtained from client files and meetings with the parties involved.

Acrux Ltd:

– An unquoted UK resident company.

– Share capital consists of 50,000 ordinary shares issued at ￡1·90 per share in July 2000.

– None of the other shareholders has any connection with Spica.

The purchase of own shares:

– The company will purchase all of Spica’s shares for ￡8 per share.

– The transaction will take place by the end of 2008.

Spica:

– Purchased 8,000 shares in Acrux Ltd for ￡2 per share on 30 September 2003.

– Has no income in the tax year 2008/09.

– Has chargeable capital gains in the tax year 2008/09 of ￡3,800.

– Has houses in the UK and the country of Solaris and divides her time between them.

Investment in non-UK resident companies:

– Acrux Ltd will acquire between 15% and 20% of each of the non-UK resident companies.

– The companies will not be controlled foreign companies as the rates of tax in the overseas countries will be

between 23% and 42%.

– There may or may not be a double tax treaty between the UK and the overseas countries in which the companies

are resident. Where there is a treaty, it will be based on the OECD model treaty.

– None of the countries concerned levy withholding tax on dividends paid to UK companies.

– The directors of Acrux Ltd are concerned that the rate of tax suffered on the profits of the overseas companies

will be very high as they will be taxed in both the overseas country and in the UK.

Required:

(a) (i) Prepare detailed calculations to determine the most beneficial tax treatment of the payment Spica will

receive for her shares; (7 marks)

正确答案：

 

3 Seejoy is a famous football club but has significant cash flow problems. The directors and shareholders wish to take

steps to improve the club’s financial position. The following proposals had been drafted in an attempt to improve the

cash flow of the club. However, the directors need advice upon their implications.

(a) Sale and leaseback of football stadium (excluding the land element)

The football stadium is currently accounted for using the cost model in IAS16, ‘Property, Plant, and Equipment’.

The carrying value of the stadium will be $12 million at 31 December 2006. The stadium will have a remaining

life of 20 years at 31 December 2006, and the club uses straight line depreciation. It is proposed to sell the

stadium to a third party institution on 1 January 2007 and lease it back under a 20 year finance lease. The sale

price and fair value are $15 million which is the present value of the minimum lease payments. The agreement

transfers the title of the stadium back to the football club at the end of the lease at nil cost. The rental is

$1·2 million per annum in advance commencing on 1 January 2007. The directors do not wish to treat this

transaction as the raising of a secured loan. The implicit interest rate on the finance in the lease is 5·6%.

(9 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)

正确答案：

(b) Wallace Co; and (5 marks)

正确答案：
(b) Wallace Co
Being the audit manager, Valerie Hobson is clearly in a position to influence the outcome of the audit. She appears to have
entered into a private commercial transaction with her client. IFAC’s Code of Ethics for Professional Accountants does not
prohibit such commercial transactions so long as they are:
– In the normal course of business,
– At arm’s length, and
– The value is not material to either party.
In this case the transaction is in the normal course of business for the client. Rental of storage space is not the main business
of Wallace Co, but it appears that this type of transaction is quite common for the company. However the note on the invoice
indicates that a substantial discount has been offered and accepted, and so the transaction is not at arm’s length. The value
is not material to Wallace Co, but could represent a significant discount to normal commercial terms to the audit manager.
Goods and services can be received from an audit client, but only if the value is clearly insignificant.
A self-interest threat is clearly established. Valerie Hobson is benefiting financially from her position as audit manager. She
may compromise the audit approach – which has recently been planned – and furthermore she may compromise the audit
opinion to keep the client happy. She may also have other audit clients where bias could have occurred.
Action to be taken:
– The ethics partner will need to evaluate whether the value of the transaction and the discount received is ‘clearly
insignificant’.
– Her benefiting from a discount on services provided by Wallace Co, which was not disclosed, could result in disciplinary
action.
– Valerie should be removed from the audit immediately, and a new audit manager assigned to Wallace Co.
– The audit planning for year ended 31 May 2008 should be subject to independent review and amendments made where
necessary.
– The transaction should be disclosed to the audit committee of Wallace Co, or to those charged with governance.
– The ethics partner may wish to consider Valerie’s relationships with other audit clients for any evidence of transactions
or other indicators of potential bias.

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