CPA经验交流会22课件.pptxVIP

博雅团队系列交流----CPA经验交流会主讲人： 邓闯What’s CPA？CICPA stands for “Chinese Institute of Certified Public Accountant”中文名为中国注册会计师，目前为中国最大的专业执业资格考试，每年有超过50万人参加，和司法考试并称为“中华最难考试”What exams are taken考试科目通过率合格率会计31.27%11.2%审计31.73%13.46%税法28.11%11.5%经济法33.26%13.77%财务成本管理33.55%15.56%公司战略管理38.13%16.56%平均：33.98%12.06%*此合格率为2010年度上海市合格率，北京整体单科通过率为28%，比上海略低。全国平均水平低于上述数据。The effectiveness of CPACPA是目前全球最广泛范围内具有签字权的注册性考试，其权威性和法律性与类似于ACCA在内的一系列其他考试不同，在中国，CPA是唯一有权在财务报表上签字的合法自然人。Mutual exemptions of Accounting Exams worldwide国家考试适用范围与CICPA的互免美国AICPAUS GAAP0英国ACAIFRS0澳大利亚CPA AustraliaIFRS0香港HICPAHK GAAP2ACCAACCAN/A5Note that mutual exemption does not necessarily mean mutual recognition.Is CPA useful?Is CPA useful?How much value can be added to my career path if I am a CPA?I don’t personally want to join an accounting firm after graduation, is CPA still my top priority in the following three years?I was previously majored in Science or Polytechnics, moreover, I am interested in Finance instead of accounting, my weak background and lack of interest undermines my enthusiasm, what am I supposed to do?Which one is better? CPA or CFA? Is there any interconnection between them?CPA 到目前为止，仍然具有最系统，最专业，最完整的体系，是最具实务性和操作性的考试。CPA is preferred in :四大会计师事务所：dtt, ey, pwc, kpmg (prerequisite)投资银行 gs, ms, jp, UBS, CSFB, BOAML, Barclays, RBS, CITI, HSBC,DB,CICC卖方研究员: 国内各大券商和外资券商顶尖外资企业的财务培训生：GE FMP , PG finance, Mars，L‘Oreal 等国内大型国有企业……Relationship betweenCPA and investment bank1. 会计在金融上的广泛运用： “金融学有一个爸爸，一个妈妈，爸爸是经济学，妈妈是会计学” ------ 哈佛访问教授： 李志文Relationship betweenCPA and investment bank2. 会计，税务和法律对公司财务报表的决定性直接影响企业的IPO价格“we have special preference to those candidates who are cpa holder.” ----------------Campus recruiting of Goldman sachsRelationship betweenCPA and investment bank3. 会计，法律是投行保荐人考试的必考科目 保荐人考试是中国BANKER必须通过的一项考试，而会计和法律在保荐人考试中占有绝大部分比重。 CPA+司法考=保荐人考试CPA一定需要专业背景才能通过吗？Decisive factors are that how you are emphasizing on it , rather than how you were proficient at it . A smart man knows how to shift disad