1, ACCA is called "International Certified Public Accountant" in China, which is actually the abbreviation of chartered certified accountants Association. It is one of the four largest chartered institutes of certified public accountants in Britain and one of the most famous international accounting organizations. ACCA qualification is considered as a "passport in the field of international accounting".

2. Certified public accountant is the abbreviation of certified public accountant, which refers to the practitioners who have obtained the certificate of certified public accountant according to law and are entrusted to engage in auditing, accounting consulting and accounting services.

3.GMAT is the abbreviation of graduate management entrance examination. The GMAT is sponsored by the American Testing Center (ETS) in Princeton, New Jersey, and entrusted by the American Graduate Entrance Examination Board (GMAC). The organizer of China is China International Examination Coordination Office (CIECB).

The three represent three different examinations, each with different emphasis and different requirements. Candidates can choose corresponding exams according to their own development needs and obtain corresponding qualifications.