你知道ACCA证书含金量有多高？必看！

发布时间：2020-02-21

你知道ACCA证书含金量有多高？对于这个问题，相信许多考生都想要知道，接下来就跟着51题库考试学习网一起看看吧！

ACCA适用的是国际会计准则，在经济全球化加速发展的今天，很多在中国的外企和走出去的国企都需要ACCA持证人，因此ACCA的含金量也与日俱增。

在我国，ACCA认可的雇主已超越700家，包含微软、壳牌、联合利华、可口可乐、通用电气等著名的跨国公司，也有“四大”世界管帐师事务所中的德勤、普华永道以及平安保险公司、岳华管帐师事务所等国内大公司。

ACCA对咱们最大协助在于它的权威性和通用性能够协助这些名企办理人员对自己的才能和执业资历有更准确的确定，这也就更增添了ACCA的含金量。因而，挑选ACCA在对其进行体系学习的一起能够学习到最新的商务社会对财会以及有关人员的实践需求，培养自己的分析才能和在杂乱条件下的决议计划、判断才能;在学成后能习惯各种环境，并使会员变成具有全面办理本质的高档财政、办理专家。

那么，考完ACCA都会为我们提供哪些优势呢？

1、ACCA工作领域无限制

在英国本土有六个会计师协会ACCA、ICAEW、ICAI、ICAF、CIMA、CIPFA。在英国本土，ACCA工作领域没有限制，会员统计，在工商企业和会计师事务所都占30%-40%，不是概念中认为的只能在事务所工作。剩下的是在公用事业单位、教育机构等。ACCA工作领域就像其他那几个会计师事务所的交集。

2、年薪多集中在15～30万

ACCA学员到企业工作平均年薪能在15～30万之间。一些猎头公司在帮助企业找人的时候都明确表示首先要ACCA学员，然后看相关工作经验，如果有外资公司、四大会计师事务所工作经验的更受青睐。如果有会计师事务所培训的背景，容易拿到高薪，一般都能做到财务经理以上这样的职位。

3、ACCA是职业晋升的重要砝码

虽然在中国ACCA是没有签字权，但是被看好是因为ACCA是晋升的途径。在会计师事务所工作分工明确，因为这样有利于吸引客户。但作为自己晋升这方面，ACCA还是被很多海外回来的人认可。同时，事务所有持有国际证书的人，也有利于服务客户，例如海外上市的时候，因为海外上市报表必须按国际会计准则来编制，国内会计师无法胜任。

以上就是51题库考试学习网提供的全部信息了！感兴趣的考友们，可以关注51题库考试学习网，51题库考试学习网会持续更新相关的考试内容哦！

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 Assume that today’s date is 10 May 2005.

You have recently been approached by Fred Flop. Fred is the managing director and 100% shareholder of Flop

Limited, a UK trading company with one wholly owned subsidiary. Both companies have a 31 March year-end.

Fred informs you that he is experiencing problems in dealing with aspects of his company tax returns. The company

accountant has been unable to keep up to date with matters, and Fred also believes that mistakes have been made

in the past. Fred needs assistance and tells you the following:

Year ended 31 March 2003

The corporation tax return for this period was not submitted until 2 November 2004, and corporation tax of ￡123,500

was paid at the same time. Profits chargeable to corporation tax were stated as ￡704,300.

A formal notice (CT203) requiring the company to file a self-assessment corporation tax return (dated 1 February

2004) had been received by the company on 4 February 2004.

A detailed examination of the accounts and tax computation has revealed the following.

– Computer equipment totalling ￡50,000 had been expensed in the accounts. No adjustment has been made in

the tax computation.

– A provision of ￡10,000 was made for repairs, but there is no evidence of supporting information.

– Legal and professional fees totalling ￡46,500 were allowed in full without any explanation. Fred has

subsequently produced the following analysis:

Analysis of legal & professional fees

￡

Legal fees on a failed attempt to secure a trading loan 15,000

Debt collection agency fees 12,800

Obtaining planning consent for building extension 15,700

Accountant’s fees for preparing accounts 14,000

Legal fees relating to a trade dispute 19,000

– No enquiry has yet been raised by the Inland Revenue.

– Flop Ltd was a large company in terms of the Companies Act definition for the year in question.

– Flop Ltd had taxable profits of ￡595,000 in the previous year.

Year ended 31 March 2004

The corporation tax return has not yet been submitted for this year. The accounts are late and nearing completion,

with only one change still to be made. A notice requiring the company to file a self-assessment corporation tax return

(CT203) dated 27 July 2004 was received on 1 August 2004. No corporation tax has yet been paid.

1 – The computation currently shows profits chargeable to corporation tax of ￡815,000 before accounting

adjustments, and any adjustments for prior years.

– A company owing Flop Ltd ￡50,000 (excluding VAT) has gone into liquidation, and it is unlikely that any of this

money will be paid. The money has been outstanding since 3 September 2003, and the bad debt will need to

be included in the accounts.

1 Fred also believes there are problems in relation to the company’s VAT administration. The VAT return for the quarter

ended 31 March 2005 was submitted on 5 May 2005, and VAT of ￡24,000 was paid at the same time. The previous

return to 31 December 2004 was also submitted late. In addition, no account has been made for the VAT on the bad

debt. The VAT return for 30 June 2005 may also be late. Fred estimates the VAT liability for that quarter to be ￡8,250.

Required:

(a) (i) Calculate the revised corporation tax (CT) payable for the accounting periods ending 31 March 2003

and 2004 respectively. Your answer should include an explanation of the adjustments made as a result

of the information which has now come to light. (7 marks)

(ii) State, giving reasons, the due payment date of the corporation tax (CT) and the filing date of the

corporation tax return for each period, and identify any interest and penalties which may have arisen to

date. (8 marks)

正确答案：

(a) Calculation of corporation tax
Year ended 31 March 2003
Corporation tax payable
There are three adjusting items:.
(i) The computers are capital items, as they have an enduring benefit. These need to be added back in the Schedule D
Case I calculation, and capital allowances claimed instead. The company is not small or medium by Companies Act
definitions and therefore no first year allowances are available. Allowances of ￡12,500 (50,000 x 25%) can be claimed,
leaving a TWDV of ￡37,500.
(ii) The provision appears to be general in nature. In addition there is insufficient information to justify the provision and it
should be disallowed until such times as it is released or utilised.
(iii) Costs relating to trading loan relationships are allowable, as are costs relating to the trade (debt collection, trade disputes
and accounting work). Costs relating to capital items (￡5,700) are not allowable so will have to be added back.
Total profit chargeable to corporation tax is therefore ￡704,300 + 50,000 – 12,500 + 10,000 + 5,700 = 757,500. There are two associates, and therefore the 30% tax rate starts at ￡1,500,000/2 = ￡750,000. Corporation tax payable is 30% x￡757,500 = ￡227,250.
Payment date
Although the rate of tax is 30% and the company ‘large’, quarterly payments will not apply, as the company was not large in the previous year. The due date for payment of tax is therefore nine months and one day after the end of the tax accounting period (31 March 2003) i.e. 1 January 2004.
Filing date
This is the later of:
– 12 months after the end of the period of account: 31 March 2004
– 3 months after the date of the notice requiring the return 1 May 2004
i.e. 1 May 2004.

5 Crusoe has contacted you following the death of his father, Noland. Crusoe has inherited the whole of his father’s

estate and is seeking advice on his father’s capital gains tax position and the payment of inheritance tax following his

death.

The following information has been extracted from client files and from telephone conversations with Crusoe.

Noland – personal information:

– Divorcee whose only other relatives are his sister, Avril, and two grandchildren.

– Died suddenly on 1 October 2007 without having made a will.

– Under the laws of intestacy, the whole of his estate passes to Crusoe.

Noland – income tax and capital gains tax:

– Has been a basic rate taxpayer since the tax year 2000/01.

– Sales of quoted shares resulted in:

– Chargeable gains of ￡7,100 and allowable losses of ￡17,800 in the tax year 2007/08.

– Chargeable gains of approximately ￡14,000 each tax year from 2000/01 to 2006/07.

– None of the shares were held for long enough to qualify for taper relief.

Noland – gifts made during lifetime:

– On 1 December 1999 Noland gave his house to Crusoe.

– Crusoe has allowed Noland to continue living in the house and has charged him rent of ￡120 per month

since 1 December 1999. The market rent for the house would be ￡740 per month.

– The house was worth ￡240,000 at the time of the gift and ￡310,000 on 1 October 2007.

– On 1 November 2004 Noland transferred quoted shares worth ￡232,000 to a discretionary trust for the benefit

of his grandchildren.

Noland – probate values of assets held at death: ￡

– Portfolio of quoted shares 370,000

Shares in Kurb Ltd 38,400

Chattels and cash 22,300

Domestic liabilities including income tax payable (1,900)

– It should be assumed that these values will not change for the foreseeable future.

Kurb Ltd:

– Unquoted trading company

– Noland purchased the shares on 1 December 2005.

Crusoe:

– Long-standing personal tax client of your firm.

– Married with two young children.

– Successful investment banker with very high net worth.

– Intends to gift the portfolio of quoted shares inherited from Noland to his aunt, Avril, who has very little personal

wealth.

Required:

(a) Prepare explanatory notes together with relevant supporting calculations in order to quantify the tax relief

potentially available in respect of Noland’s capital losses realised in 2007/08. (4 marks)

正确答案：

 

2 Helen Bradshaw, a recent graduate with a degree in catering management, has spotted a market opportunity during

her first job with a large supermarket chain. She knows there is a growing market for distinctive, quality cakes in the

bakery sections of the supermarket chains, as well as in supplying independent individual premium cake shops, and

also for catering wholesalers supplying restaurants and hotels.

Helen is very determined to set up her own business under the brand name of ‘Helen’s cakes’, and has bought some

equipment – industrial food mixers, ovens, cake moulds – and also rented a small industrial unit to make the cakes.

Helen has created three sets of recipes – one for the premium cake shop market, one for the supermarkets and one

for the catering wholesalers but is uncertain which market to enter first. Each channel of distribution offers a different

set of challenges. The premium cake shop market consists of a large number of independent cake shops spread

through the region, each looking for daily deliveries, a wide product range and low volumes. The supermarkets are

demanding good quality, competitive prices and early development of a product range under their own brand name.

The catering wholesalers require large volumes, medium quality and low prices.

Helen has learnt that you are a consultant specialising in start-up enterprises and is looking to you for advice.

Required:

(a) Acting as a consultant, prepare a short report for Helen advising her on the advantages and disadvantages

each channel offers and the implications for a successful start-up. (12 marks)

正确答案：
(a) To: Helen Bradshaw
From:
Entry strategies for ‘Helen’s cakes’
Your choice of market entry strategy is a crucial one for you and one which will have significant consequences for the
operational side of the business. Your choice of distribution channel will determine the customers you reach, the volume of
sales you will achieve and ultimately the level of profitability attained. Key questions will include – is there a market for my
cakes, how big is this market, what segments of the market will I reach and is this the most appropriate channel for accessing
my customers? These are key questions that will influence your marketing strategy and its implementation through the
marketing mix detailed below. This choice of channel will effectively position your cakes in the market.
Your intention to produce ‘distinctive quality cakes’ suggests you are intent on differentiating your cakes from those of your
competitors. I have provided an assessment of the implications of choosing a particular entry strategy. Each entry strategy
will have a different combination of costs and benefits and involve different levels of risk. Although you will be supplying
basically the same product into each market, each market is very different and will require a different marketing approach.
Premium cake market
Here there is the opportunity to establish your brand and develop your reputation for meeting the demands of discerning
customers. There is also the opportunity to obtain premium prices based on the exclusivity of your cakes. New quality brands
are likely to be welcomed by the specialist cake shops and cafes and there is the advantage of relatively few brands with
which you have to compete. Entry barriers are therefore relatively low and the product range can be developed in a planned
way. Volumes, at least initially, are likely to be low and your existing capacity should be able to cope. However, entry into this
premium market may have some disadvantages. Clearly, for a premium product, commanding premium prices, quality is an
absolute must. Therefore, rigorous quality systems must be in place to ensure customer satisfaction. Equally, the demand will
be for fresh cakes with a short shelf life and this again will require small batch production and careful scheduling and
planning. Your distributors are likely to want many varieties of cakes, but in small volumes again has cost implications and
your ability to make-to-order may be an important factor in generating sales. As you are likely to be supplying a large number
of outlets spread over a wide area, this is likely to lead to high distribution costs per unit sold. Opportunity should be taken
to supply cakes to any chains of cake shops or cafes and thus lower the costs of distribution. You will clearly have to work
out the break-even position for each customer so as to avoid having large numbers of small customers who order insufficient
quantities to cover costs.
Supermarkets
Here there is the advantage of generating high volume sales and achieving some economies of scale. Equally, if you are able
to convince the buyers to stock your product using your brand this will gain you excellent exposure in the market. The fact
that you are supplying to a small number of large customers will also have a beneficial effect on your distribution costs.
Supplying the supermarkets with your cakes will bring some problems however. Here the attention to quality will be
considerable and the product must be consistent to prevent product rejection. You are likely to have to meet demands for
recipe change and price variations may also be required. Above all, the buying power of the supermarkets will put extreme
pressure on your prices and is likely to result in small profit margins. Equally important is the likely pressure to make cakes
to be sold under the supermarkets’ own label brands. Again the pressure on costs is likely to be intense and there is no
opportunity to develop your brand. Getting space on the supermarket shelves is likely to be expensive – you may be under
pressure to reduce prices to support in-store promotions. Also, the power of electronic point-of-sale equipment means that
underperforming products are soon deleted from the product list and removed from the shelves. Overall this is a high
volume/low margin market entry and getting your product accepted may take considerable time and effort.
Catering market
Here, typically, supplying catering wholesalers who in turn supply catering establishments. Volumes are likely to be
significant, with large bulk orders being placed. The product range is likely to be less extensive than with the other two
markets and there will be less need to offer recipe variations. This market is likely to be less quality conscious provided the
cakes meet the demands of the caterers. There is less pressure to produce cakes under the caterer’s own brand and therefore
the opportunity to build your own brand. Barriers to entry would be relatively low with the caterers having little brand or supply
loyalty. Batches of cakes are likely to be large with lower production costs as a result. Distribution costs are also likely to
benefit from delivery to a few large wholesalers.
The downside of supplying this market segment is meeting the particular demands of the caterers – they may be more
interested in products that can be stored as opposed to being fresh. As wholesalers operate on narrow margins, there will be
pressure on prices. The volume demands will also place pressure on your ability to deliver the right sort of cakes from the
limited capacity at your disposal. Also, having your brand associated with a mass catering market with its modest reputation
for quality may limit your ability to move the brand into higher quality segments of the market.
From the above analysis you can see that each distribution channel has particular demands. It is unlikely that in starting your
business you will be able to supply all three outlets. It is important that you choose your distribution policy carefully with a
view to where you want to be in the future. Each route to market will have a significant impact on the whole of the companyand place different demands on you.

(ii) Upwards; (3 marks)

正确答案：
(ii) Upwards communication is generally non-directive in nature and often takes two forms: personal problems or suggestions and/or technical feedback as part of the organisation’s control system.

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