urgent question

A few weeks ago, I was interviewed for a Controller (head of accounting)position. We settled on the salary. The employer checked reference and was satisfied. At the time final offer was about to be made, an internal referral jumped up, then the employer decided to go with the referral instead of me.

Today the headhunter called me again to inform me that the CFO really wanted to meet me to discuss a Sr. Financial Analyst position. Although it is a senior (non-manageral) position, it pays the same salary they offerred me for the Controller position.

I am hesitating. I have a two year gap from last job, largely because my prior company went bankrupt and I just took the opportunity to stay at home to spend time with my kids. I haven't spent too much time looking for a job.

I heard all the bad news about the current job market. Shall I take the senior FA postion for now? What career path senior finacial analyst lead to? Can it add up value to my resume? Will the two year gap affect me badly in job search? Many thanks