ACCA&AccountingGlobalization
Oneyearagoatthistime,IwassittinginacollegeinLondondoingACCAlevel1courseasabeginner.Notsurprisingly,IcouldnotunderstandwhatthelecturerwastalkingaboutespeciallywhenhecameacrossthosecomplicateddoubleentrieswhichIhadnoideaevenifIwastaughtinChineseatthefirsttime.
NowIamstillsittinginthiscollege.Howeverthereisonethingdifferent:Iamnotonlythelistener,butalsotheactiveparticipator.
ItissonicetoseemoreandmoreChinesestudentsdoingACCA.ThismeansIhavemorepeopletocommunicateinmymothertoughwhichmakesmystudylifemuchmoreeasier.Italsomeans,aha,Ihavemadetherightdecision.Nowadays,everyoneknowshowmuchyoucanearnifyouareanACCAqualifiedaccountant.Itisnotexaggerating.Readjobsectorsinnewspapers.Playingaroundwithnumbersreallygivesyougoodmoney.Everyoneknowsaccountingisboring,howeverthespeedofACCA’sexpansionisjustunbelievable.Whoismakingthemagichere?Isn’tthemoney?
SupposeyouwanttostudyACCAforwhateverreasons.Itisagoodstartpoint.Butthatisnotenough.AreyouconfidentinyourEnglish?Youaregoingtofaceserialreallytoughexams.Youneednotonlyunderstandthesyllabus,butalsobeabletoexpressyourselfinproperEnglish.Inthiscrucialcompetition,noone(especiallythemarkers)knowsyouarenottheEnglishspeakerandofcourse,theywillnotshowanysympathyonyourscript.
Soundshorrible?Therearetips.ThestudyprocessisalsothechanceofimprovingtheEnglish.Readthetextbook.Don’tfocusonnewwordsbutthecontentbecauseyouwillalwayscomeacrossthem,otherwiseitwilltakeyouagestofinishasinglepage.Trytomakeyourownnotesonwhatyoujustreadandgettheoverallpicture.Alwaysaskquestions,Imean,valuablequestionstolecturers.Theyarealwayshappytohelp.
IfyouEnglishcancopewithyourstudy,thenaccountingandrelevantknowledgeisthatyoushoulddevotemostofthetimeon.Ifthelecturerhasyearsoflecturingexperienceonthesubject,followhim/her.Itwillmakethestudymucheasier.Theclassnotesareveryimportantwhichwillprovideyouguidanceonthestudy.Thetechnicalarticlesrelatetoindividualpapersarealsoveryimportant.Thenewlywrittenarticlesbytheexaminersometimesareahintonwhatwillappearintheforthcomingexam.Thatarealsoausefultoolforyoutodigestwhatyou’vejustdoneintheclass.
Let’stalksomeexcitingbits.ItisalsowhatIcalledaccountingglobalization.
AccordingtotheEuropeanlegislation,tillyear2005allthelistedcompaniesinEuropeanUnionmustprepareitsfinancialstatementsbasedontheInternationalAccountingStandards(IASs).Thismeansthereisatrendthatmostpeopleanywhereintheworld(expecttheAmericansthough)willunderstandtheformatofthesamesetoffinancialstatements.ThisisobviouslyfantasticnewsforuswhoaredoingACCAcourses.ThereisnobigdifferencebetweenUKaccountingstandardsandIASssinceIASsisdevelopedbasedonUKaccountingstandards.SoifyoucandoyouraccountingworkinUK,youcanalsodoitinFrance,Italy,German,China(ChinaalsoadoptsIASs)andothercountries(younameit).
ObviouslythereisapotentialbigmarketforaccoutantandthenextthingIthinkyouwanttodoisto–getthequalification!
魏玲，女，26岁沈阳人会计本科学历，2001年7月抵达伦敦EW。没有申请任何免试，在学习半年语言后，现在已经完成ACCA第二部分及3.1–3.4课程，仅剩第三部分3.5–3.7三门课
