ACCA和CPA证书哪个更好，本文为你详细说明！

发布时间：2020-01-29

ACCA和CPA都是国内目前认可度比较高的两大证书，一个是国内会计领域最高的资格考试，一个是国际上认可度最高、学员最多、发展最快的资格证。在很多人眼中，拿到其中任何一个都可以帮助自己实现职业的提升，不过，ACCA和CPA难度哪个更好？今天51题库考试学习网为大家详细说明。

1、核心科目的考试难度看，ACCA考试的难度是以英国大学学位考试的难度为标准，具体如下：

ACCA应用阶段的难度相当于学士学位高年级课程的考试难度，战略阶段的考试相当于硕士学位最后阶段的考试。应用阶段的每门考试只是测试本门课程所包含的知识，着重于为后面的中实务性课程所要运用的理论和技能打下基础。

战略阶段的考试除了本门课程的内容之外，还会考到第一部分的一些知识，着重培养学员的分析能力。第三部分的考试要求学员综合运用学到的知识、技能和决断力。不仅会考到以前的课程内容，还会考到邻近科目的内容。

而注册会计师考试科目涵盖了财会领域的很多专业知识，含金量也较高，不过它是财会界一年一度的选拔性考试，考试难度很高，数以百万计的注会报名人数中，真正通过考试的只有少部分人，甚至于不足10%-15%。与ACCA的50%通过率相比，可见ACCA的通过率还是较为可观的。

2、专业外延看，ACCA涉及面比CPA广泛得多，而且是全英文的考试，因此很多人会觉得ACCA要比国内的CPA更难。不过，ACCA因为所有的试题都是采用英文的，的确对于英语会有一定的要求。不过，一般大学英语四级考试能通过的考生，在补一些考试相关的词汇就可以了，报考ACCA的话几乎没有太大影响。

3、通过会员从事的职业广度和深度来讲，如果是外企建议考ACCA吧，毕竟ACCA的国际认可度是任何证书都很难匹及的。不过，CPA在国内比ACCA多一个签字权，如果是从事审计工作的话，需要签字权的话，那么自然CPA会更适合你。

以上信息就是51题库考试学习网针对小伙伴们的问题做出的详细解答，相信小伙伴们看过之后也有了一定的了解了吧，如果大家还有什么疑问，欢迎大家前来咨询51题库考试学习网，我们会第一时间为大家答疑解惑。

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。

(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess the

customer perspective of the balanced scorecard of GER. (3 marks)

正确答案：
(ii) Performance measures that may be used to assess the customer perspective of the balanced scorecard of GER include
the following:
Lost or damaged luggage per 1,000 passengers
Train cancellation rate
Denied boarding rate
Number of passenger complaints.
Note: Only three measures were required.

(c) Risk committee members can be either executive or non-executive.

Required:

(i) Distinguish between executive and non-executive directors. (2 marks)

正确答案：
(c) Risk committee members can be either executive on non-executive.
(i) Distinguish between executive and non-executive directors
Executive directors are full time members of staff, have management positions in the organisation, are part of the
executive structure and typically have industry or activity-relevant knowledge or expertise, which is the basis of their
value to the organisation.
Non-executive directors are engaged part time by the organisation, bring relevant independent, external input and
scrutiny to the board, and typically occupy positions in the committee structure.

(ii) Describe the evidence you would seek to support the assertion that development costs are technically

feasible. (3 marks)

正确答案：
(ii) Evidence supporting the assertion that development costs are technically feasible would include the following:
– Review the results of scientific tests performed on the products, for example, the results of animal or human testing
of the products.
– Discuss any detrimental results of these tests, e.g. harmful side effects, with the scientists working on the project
to determine what corrective action is being taken.
– Enquire whether any licences necessary for continued development and/or commercial production have been
granted by the appropriate regulatory body.
– Compare expected to actual development costs incurred per product being developed. Where actual costs are in
excess of expected costs investigate whether the extra costs have been incurred in order to make good any problems
identified in the development process.
– Review board minutes for relevant discussion of the product development taking place during the year.

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