ACCA比较适合哪类人报考呢，本篇文章带你了解！

发布时间：2020-02-20

哪些人更适合考ACCA呢？ACCA证书并不是每一位财经人士都可以选择的财会证书，针对部分人群也有不同的证书。那么，ACCA比较适合哪类人报考呢？接下来就跟随51题库考试学习网一起来看看吧。

1、已经是企业财务管理者，或者未来计划成为财务管理者的人

“不想当将军的士兵不是好士兵”，这话老了点，但道理并不过时。从基层工作者一路打拼成为高管，这样的人的确值得尊重，但是如果有更快的办法实现目标，为什么不呢？

ACCA证书就是一张可以帮助你迅速成长的证书，通过系统的学习，获得和会计学位相当水平的知识，对行业有更为深刻的把控，了解一项业务是如何运转的，同时培养自己的人际关系。

51题库考试学习网提醒，如果你想成为财务管理者，那么你就需要更全面的财务管理知识，而ACCA正是能够给你提供一个这样的平台和机会。

2、计划入职跨国企业或者外企的工作者

经济全球化的驱使下，了解甚至是掌握中国及国际各大财务准则熟练各大财务报表的国际性人才将会更受欢迎。其次，英语是国际商务领域中普遍应用的语言，外企总是首先希望招聘到有较高英语写作与会话能力的人才，而ACCA全英文的考试环境也变相地提升了我们的英语能力。

3、毕业前就想拥有大量财务工作经验的在校大学生

虽然ACCA是一张高大上的证书，但是，ACCA也是为数不多的可以在大学期间就能报考的财经证书。考完ACCA一般需要两年的时间，而学习时间较为充足的大学期间就是报考ACCA的绝佳时间。不要担心考完ACCA证书在你毕业就业时毫无作用，在我们报考ACCA的过程中，我们可以获得高级商业会计证书，还能申请牛津布鲁克斯大学等各大海外高校的学士和硕士学位，都能够为我们将来的就业提供竞争优势。

4、励志要走进四大，或会计师事务所的人

会计师事务所在全球最为著名的就是普华永道(PWC)、德勤(DTT)、毕马威(KPMG)、和安永(EY)，高薪的岗位和发展前景也让它成了很多财会人的就业首选。一般来说，ACCA会员在四大工作五年左右的经验就可以升为经理。从长远来讲，ACCA适合有毅力并在外企、四大会计师事务所寻求职业发展的会计人。

今日分享时间到此结束啦，如果大家觉得意犹未尽，还想了解更多内容的话，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。

(b) Motivators. (7 marks)

正确答案：
(b) Motivators (or ‘satisfiers’) are those factors directly concerned with the satisfaction gained from the job itself. Herzberg
suggested that these included a sense of achievement, the level of recognition of the employee, the intrinsic value felt at the
job itself, level of responsibility, opportunities for advancement and the status both inside and outside provided by the job or
position held.
Motivators lead to satisfaction because of the need for growth and a sense of self achievement
A lack of motivators leads to over concentration on hygiene factors; that is those negative factors which can be seen and
therefore form. the basis of complaint and concern.

2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its

clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting

day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The

total cost per consulting day has been estimated as being 80% variable and 20% fixed.

The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of

two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that

she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has

responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the

HR division ￡750 per consulting day.

The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would

reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal

consultations.

Required:

(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide

consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group

is maximised in each of the following situations:

(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in

providing consulting services to external clients, i.e. there is no spare capacity.

(ii) There is one team of consultants who, being free from other commitments, would be available to

undertake the provision of services to the HR division during the required 48-week period. All other

teams of consultants would be 100% utilised in providing consulting services to external clients.

(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants

during the required 48-week period.

(12 marks)

正确答案：
(a) (i) The transfer price of ￡750 proposed by the IT division is based on cost plus 150% from which it can be deduced that
the total cost of a consulting day is (100/250) x ￡750 = ￡300. This comprises ￡240 (80%) variable cost and ￡60
(20%) fixed cost. In this instance the transfer price should be set at marginal costs plus opportunity cost. It is assumed
in this situation that transferring internally would result in the IT division having a lost contribution of ￡750 – ￡240 =
￡510 per consulting day. The marginal cost of the transfer of services to the HR division is ￡190 (￡240 external variable
costs less ￡50 saving due to use of internal video-conferencing equipment). Adding the opportunity cost of ￡510 gives
a transfer price of ￡700 per consulting day. This is equivalent to using market price as a basis for transfer pricing where
the transfer price is set at the external market price (￡750) less any costs avoided (￡50) by transferring internally.
(ii) There is in effect no external market available for one of the required pairs of consultants within the IT division and
therefore opportunity cost will not apply and transfers should be made at the variable cost per consulting day of ￡190.
The other pair of consultants, who would otherwise be 100% utilised in providing consulting services to external clients,
should be charged at a rate of ￡700 per day which represents marginal cost plus opportunity cost.
(iii) The lost contribution from the major client amounts to ￡264,000/(2 x 240) = ￡550 less variable costs of ￡240 =
￡310 per consulting day. Thus, in this instance the transfer price should be the contribution foregone of ￡310 plus
internal variable costs of ￡190 making a total of ￡500 per consulting day.

(b) Discuss the statements of the operational manager of Bonlandia and assess their implications for SSH.

(4 marks)

正确答案：
(b) In a market place such as that in which SSH competes, product and service quality assumes critical significance. Quality is
a key determinant of the financial results and the level of competitiveness achieved by SSH. This will always be the case and
therefore quality may be viewed as a strategic necessity if SSH is to prosper in the future. Therefore, the statements of the
manager of Bonlandia operations are myopic at best and unethical at worst! Businesses use software in a variety of different
ways but poor quality software can do serious harm to businesses. Much will depend on the extent to which a business uses
its information for strategic reasons as opposed to meeting operational needs. The more a business uses its information
systems for strategic reasons then the greater the potential damage suffered as a consequence of poor quality software. It is
wrong for the manager of Bonlandia operations to knowingly promote the installation of poor quality business software in
clients’ businesses. The effects can be costly to clients in terms of poor planning, control and decision-making with potential
losses of client goodwill and reputation.

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