现代会计人的减值准备.docVIP

现代会计人的减值准备? 3.5年前的面试candidates经历的启示录 Back to 2004, I wanted to hire an international auditor. I received more than 20 resumes on first day after posting recruitment notice to 51. One of the CV was emailed from a CGA who was working in BDO in Vancouver, Another candidate who graduated from Macquarie University, Australia with a master in professional accounting; he worked in Nanjing, but would like to apply for a job in Shanghai and wanted only RMB7,000. I told him that you could not survive in Shanghai with such a little money. Also it was a small fraction compared to what he had paid for his master course, living cost in Australia and CPAA program. He said he just passed CPAA Program and would like to gain industry experience to qualify as a CPAA. He knew that I would be his mentor. I did not hire any of them, but recruited a local CICPA who was satisfied with RMB5,500. I knew that we would had unpaid them if I filled the role with any of them. And they would leave next day if they got a job next day. 后来我在想如果这两个应试的人换了是我,我应该怎么办?其实我的学历及经验跟他们差不多也. I realized that我的充值卡用得差不多了, 是时侯充值增值了. 当时感觉到会SOX 404及有美国CPA证书的人不多, 但在美国上市的公司有增无减; 即萌发了考AICPA的念头. 还没考完就有就给找去面试了, 工资加得不多,但学以致用. I am working for a NASDAQ listed corporation now as expected. 3.5年前的面试经历,就这样给了我考AICPA及读完MBA的动力. Why现代会计人将面临减值准备的可能? 各种洋证书扎堆中国, 落地开花. The following is the list of professional programs in China and their graduates each year. 200 ACCA members per year; 400 CGA per years; 100 ACA members per year; 100 HKICPA 50 CIMA? 50 CPAA? 海龟跋山涉水回国建设,有增无减 China Programs from Big 4 and international accounting firms. BOD and University of Texas Austin both have China Programs for Chinese accounting graduates. You will guarantee a job in BDO or one of the Big 4 and working permits after obtaining your bachelor degree; but you are required to go back to work in mainland or Hong Kong office for a number of years. Each Big 4 also has their own 全世界的人才天才骏才, 蜂拥而来中国 Overseas talents from HK, TW, Singapore, Malaysia, Japan,