大学生选择ACCA还是CPA？

发布时间：2022-05-20

最近有不少大学生都在问，大学期间CPA和ACCA应该考哪一个?这两个证书的难度如何?应该怎么选择?下面51题库考试学习网就带大家一起来了解一下!

ACCA和CPA作为财会领域的顶尖证书，是非常具有含金量和说服力的，以后想从事财会金融方面工作的学生，这两个证书是最佳的选择。对于刚上大学的学生，有很多的空闲时间学习新知识，为之后找工作和职场打拼提前做准备。

但是问题来了，CPA和ACCA怎么选择呢?在大学有限的时间里应该选择哪个呢?这是很大的一个问题。那么就让我们来看看大学期间到底怎么安排吧。

从时间上看：CPA只有拿到毕业证之后才可以考，但是ACCA大学在读期间就可以考，在这期间可以合理的利用好时间差：从大一开始先考ACCA，差不多两年半的时间就可以考完。然后在大四的时候准备CPA考试。利用好大学四年，一举拿下财会界的两大证书!

从内容上看：ACCA的课程知识更倾向商业综合思维性，考试中有很多需要分析与大段论述的内容，对思维能力，逻辑能力，分析能力都有一定的要求。这也证明了这是一门更全面，更综合的考试，不在于培养传统会计从业人员，而在于培养具有较强综合素质的管理人才。大学期间，许多报考ACCA的同学都能在商赛中脱颖而出，同时也收获了许多知名企业的offer，也从侧面体现了ACCA的学习对综合素质与职业素养有很高要求。

如果想要顺利考过CPA，主要靠背诵，CPA是能力检测的考试，而且不光是会计，还会涉及很多其他学科的知识。先把ACCA考完，有一定的理论基础后，再学习CPA会有很大的帮助。

只要踏进了财会行业，考证就是必经之路，各位小伙伴可以趁着年轻，趁着有时间和激情，把该考证书的都考完了，以后就能轻松一些。大学的时间很宝贵，大家根据自己的实际情况，合理安排好时间，争取大学在校期间先把ACCA考完，毕业后把CPA考过。

以上就是今天分享的全部内容，希望对大家有所帮助。祝愿大家早日拿到证书，积极备考，取得满意的成绩。想知道更多考试资讯，请持续关注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。

(c) Describe the main stages of a formal grievance procedure that Oliver should now pursue. (10 marks)

正确答案：
Part (c):
Grievance procedures must be accessible to all employees of Hoopers and Henderson at any level of the organisation and
regardless of their status. Managers must have suitable training in procedures and be provided with background as to how
grievances can occur in the first place. Grievance procedures must be regarded as beneficial and not threatening.
If an employee has a grievance, he or she should be able to pursue it and have the problem which has led to the grievance resolved.
A formal grievance procedure must be available, set out in writing and accessible to all employees. The procedure should consist
of five formal stages.
The first stage states the grade of employee or employees and their rights for each type of grievance.
The second stage details the actual procedures for pursuing a grievance, and is in four parts:
– The employee must discuss the grievance with his or her immediate supervisor or line manager.
– If the grievance can not be resolved at the first level, then the employee’s manager must become involved.
– The interview between the employee and manager takes place with the employee being allowed a representative if desired.
– If the grievance remains unresolved then the matter must be referred to a higher manager.
The third stage (referral to a higher manager) requires that the Human Resources Department or, in the case of Hoopers and
Henderson the partner responsible, must be informed.
The fourth stage is that written records must be kept and be available to all employees.
Finally, the procedure must be time limited.
Allowance must be made for the involvement of a trade union, staff association or individual support (if desired) at an appropriate
stage in the procedure.
At Hoopers and Henderson, Oliver has attempted to discuss the issue with his immediate manager (David Morgan) but without
success. He has therefore followed the procedure, but to continue correctly, Oliver must have taken up his grievance with the
manager next in seniority to David Morgan, who in this case is the partner responsible for human resources.

(b) Explain why Oliver might legitimately feel he has a grievance against his manager and identify which aspects

of the formal disciplinary procedure David Morgan did not follow or allow in this case. (9 marks)

正确答案：
Part (b):
Oliver may feel he has a grievance as a consequence of treatment which he perceives as unfair. Proper disciplinary procedures are
essential for harmonious relationships between management and all staff. Oliver may feel that he has been singled out and that
David Morgan does not understand the need for equity in invoking disciplinary procedures.
David Morgan did not follow this procedure. No informal talk took place which might have resolved the problem, preferring to
deliver an oral warning, then moving to a written warning and dismissal. Oliver was not represented and his dismissal is likely to
lead to dissatisfaction with Oliver’s peers.
Oliver must now invoke the correct grievance procedure.

A manufacturing company, Man Co, has two divisions: Division L and Division M. Both divisions make a single standardised product. Division L makes component L, which is supplied to both Division M and external customers.

Division M makes product M using one unit of component L and other materials. It then sells the completed

product M to external customers. To date, Division M has always bought component L from Division L.

The following information is available:

Division L charges the same price for component L to both Division M and external customers. However, it does not incur the selling and distribution costs when transferring internally.

Division M has just been approached by a new supplier who has offered to supply it with component L for $37 per unit. Prior to this offer, the cheapest price which Division M could have bought component L for from outside the group was $42 per unit.

It is head office policy to let the divisions operate autonomously without interference at all.

Required:

(a) Calculate the incremental profit/(loss) per component for the group if Division M accepts the new supplier’s

offer and recommend how many components Division L should sell to Division M if group profits are to be

maximised. (3 marks)

(b) Using the quantities calculated in (a) and the current transfer price, calculate the total annual profits of each division and the group as a whole. (6 marks)

(c) Discuss the problems which will arise if the transfer price remains unchanged and advise the divisions on a suitable alternative transfer price for component L. (6 marks)

正确答案：
(a)MaximisinggroupprofitDivisionLhasenoughcapacitytosupplybothDivisionManditsexternalcustomerswithcomponentL.Therefore,incrementalcostofDivisionMbuyingexternallyisasfollows:CostperunitofcomponentLwhenboughtfromexternalsupplier:$37CostperunitforDivisionLofmakingcomponentL:$20.ThereforeincrementalcosttogroupofeachunitofcomponentLbeingboughtinbyDivisionMratherthantransferredinternally:$17($37–20).Fromthegroup’spointofview,themostprofitablecourseofactionisthereforethatall120,000unitsofcomponentLshouldbetransferredinternally.(b)CalculatingtotalgroupprofitTotalgroupprofitswillbeasfollows:DivisionL:Contributionearnedpertransferredcomponent=$40–$20=$20Profitearnedpercomponentsoldexternally=$40–$24=$16(c)ProblemswithcurrenttransferpriceandsuggestedalternativeTheproblemisthatthecurrenttransferpriceof$40perunitisnowtoohigh.Whilstthishasnotbeenaproblembeforesinceexternalsupplierswerecharging$42perunit,itisaproblemnowthatDivisionMhasbeenofferedcomponentLfor$37perunit.IfDivisionMnowactsinitsowninterestsratherthantheinterestsofthegroupasawhole,itwillbuycomponentLfromtheexternalsupplierratherthanfromDivisionL.ThiswillmeanthattheprofitsofthegroupwillfallsubstantiallyandDivisionLwillhavesignificantunusedcapacity.Consequently,DivisionLneedstoreduceitsprice.Thecurrentpricedoesnotreflectthefactthattherearenosellinganddistributioncostsassociatedwithtransferringinternally,i.e.thecostofsellinginternallyis$4lessforDivisionLthansellingexternally.So,itcouldreducethepriceto$36andstillmakethesameprofitonthesesalesasonitsexternalsales.ThiswouldthereforebethesuggestedtransferpricesothatDivisionMisstillsaving$1perunitcomparedtotheexternalprice.Atransferpriceof$37wouldalsopresumablybeacceptabletoDivisionMsincethisisthesameastheexternalsupplierisoffering.

3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred tax

provision for their company. They are quite surprised at the impact on the provision caused by changes in accounting

standards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-based

Payment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 and

the directors are unsure how the deferred tax provision will be calculated in its financial statements ended on that

date including the opening provision at 1 November 2003.

Required:

(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferred

taxation under IAS12 ‘Income Taxes’. (5 marks)

正确答案：

(a) (i) IAS12 ‘Income Taxes’ adopts a balance sheet approach to accounting for deferred taxation. The IAS adopts a full
provision approach to accounting for deferred taxation. It is assumed that the recovery of all assets and the settlement
of all liabilities have tax consequences and that these consequences can be estimated reliably and are unavoidable.
IFRS recognition criteria are generally different from those embodied in tax law, and thus ‘temporary’ differences will
arise which represent the difference between the carrying amount of an asset and liability and its basis for taxation
purposes (tax base). The principle is that a company will settle its liabilities and recover its assets over time and at that
point the tax consequences will crystallise.

Thus a change in an accounting standard will often affect the carrying value of an asset or liability which in turn will
affect the amount of the temporary difference between the carrying value and the tax base. This in turn will affect the
amount of the deferred taxation provision which is the tax rate multiplied by the amount of the temporary differences(assuming a net liability for deferred tax.)

 

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