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财务会计领域一直在经历着日新月异的发展,特别是在中国,随着经济开放程度的日益提高,会计准则的国际化进程也在不断加速。选择ACCA,也就选择了一个通过终身学习从而得到不断提升的职业发展历程,ACCA之所以具有这样的知名度和美誉度,更是因为其所推崇和恪守的职业道德准则,包括客观求实的职业态度和忠诚勤奋的敬业精神。完成ACCA考试,最大的收获,也许并不仅是这张珍贵的具有高含金量的证书,而是在达成目标的过程中自己的意志力、学习力、判断力等综合素质方面得到的训练和提高。本文拟就ACCA考试相关经验予以归纳总结,以期对考试人员予以启示。
The field of financial accounting has been experiencing rapid development, especially in China, with the increasing degree of economic openness, the internationalization of accounting standards is also accelerating. Choose ACCA, also chose a life-long learning by the continuous improvement of the career development history, ACCA reason why has such a reputation and reputation, but also because of its esteem and adhere to the principles of professional ethics, including objective and realistic professional attitude And loyalty and hard work dedication. The greatest achievement in completing the ACCA exam may not only be this precious certificate of high gold content, but training and improvement in overall qualities such as willpower, learning ability and judgment in reaching the goal. This article intends to summarize the relevant experience of ACCA exams, in order to enlighten the examiners.