英特许公认会计师备考指导：work ExperienceACCA_CAT

文章作者 100test 发表时间 2009:01:16 20:47:55
来源 100Test.Com百考试题网

　　ACCA专业资格中重要的一个组成部分是拥有相关的工作经验。ACCA专业资格将会为您能成为一名专业会计师从事充满挑战的事业做好准备。和所有职业一样，只依靠通过考试的理论知识而达到这个目标是不够的。
　　ACCA专业资格把考试-大纲和实际工作经验紧密的结合起来，强化你从考试中发展的能力在工作中可以有明确的用处。这一点也使潜在的雇主能够认可你是这个岗位合适的人选。你可以决定选择合适的雇主并获得实践经验，但是对你来说有很多的资源可以使你获得合适的培训和提高。
　　你需要完成三年的相关工作经验从而达到以下十三条业绩目标-其中九条是基本要求，另外从十一个中要完成四个。
　　ESSENTIALS (all nine to be completed)
　　Professionalism, ethics and governance
　　1 Demonstrate the application of professional ethics, values and judgement
　　2 Contribute to the effective governance of an organisation
　　3 Raise awareness of non-financial risk
　　Personal effectiveness
　　4 Manage self
　　5 Communicate effectively
　　6 Use information and communications technology
　　Business management
　　7 Manage ongoing activities in your area of responsibility
　　8 Improve departmental performance
　　9 Manage an assignment

　　OPTIONS (four to be completed)
　　Financial accounting and reporting
　　10 Prepare financial statements for external purposes
　　11 Interpret financial transactions and financial statements
　　Performance measurement and management accounting
　　12 Prepare financial information for management
　　13 Contribute to budget planning and production
　　14 Monitor and control budgets
　　Finance and financial management
　　15 Evaluate potential business/investment opportunities
　　 and the required finance options
　　16 Manage cash using active cash management and treasury systems
　　Audit and assurance
　　17 Prepare for and collect evidence for audit
　　18 Evaluate and report on audit
　　Taxation
　　19 Evaluate and compute taxes payable
　　20 Assist with tax planning