来看看有关acca年费不交会怎样？是否会影响考试？

发布时间：2020-05-14

大家知道ACCA敢于缴纳年费吗？如果没有交年费会对考试造成影响吗？别着急，接下来我们一起来仔细了解这个问题吧。

关于ACCA年费是ACCA学员、会员以及准会员都必须缴纳的一项费用。该费用是自我们注册ACCA考试之日起，每年都需要缴纳的费用。

1.注册成为ACCA学员后就要从第二年开始缴纳年费，成为正式会员后要缴纳会员的年费
2、年费顾名思义是一年一交，每年必须缴纳

3、并且在你成为准会员的十年之内，如果没有转变会员，成绩就作废。

2020年年费缴纳的具体标准：

正在备考ACCA的学员：112英镑；

已考过全部科目考试，但尚未申请ACCA资格的准会员：123英镑；

ACCA持证会员：246英镑。

不交年费是否会影响考试？

首先，年费的缴纳一般是在年底11月-12月，在此期间，可正常进行12月考试，不过如果逾期未缴纳年费，ACCA官方将会锁定你的个人账号，无法登录。

在学员和会员阶段ACCA都未按时缴纳年费，如果逾期不交则会被协会视为主动放弃ACCA资格，所以在收到缴费通知以后就应该尽早缴费，以免因为忙而耽误了这个事情导致了ACCA资格被取消。

不过这个情况下与上述两者是不同的，未缴费而被取消的资格被取消是可以逆转的。

如需恢复ACCA资格，可以向协会写封邮件，表明自己的意愿，在收到协会回复的邮件以后补缴年费和一定数额的罚金即可恢复ACCA资格。

如果你在ACCA答题过程中发现一道题很难，一时之间无法解决，千万不要为了一道题耽误更多时间，先去完成其他力所能及的题目。最重要的是，尽量不要留白，即便你一时理不清正确的思路，也先把自己设想的答案写出来，比起答案，ACCA考官更看重考生的答题思路，就算答案不正确，也不会全部失分。多练习考试真题是ACCA学习过程中，最为主要的考试资料。ACCA官方会提供给大家这一资料，以帮助大家更快地了解考试形式，及答题的方向。这对我们培养自己的一个良好的答题习惯，大有裨益。

好了，以上就是本次51题库考试学习网为大家分享的整体内容，如果还想了解更多关于这方面的信息，也可关注51题库考试学习网解决心中的疑惑，祝大家考出满意的成绩吧。

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

5 Astrodome Sports Ltd was formed in December 2000 by seven engineers who comprise the board of directors of the

company. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.

In conjunction with one of the three largest construction companies within their country they constructed the ‘365

Sports Complex’ which has a roof that opens and uses revolutionary satellite technology to maintain grass surfaces

within the complex. The complex facilities, which are available for use on each day of the year, include two tennis

courts, a cricket pitch, an equestrian centre and six bowling greens. The tennis courts and cricket pitch are suitable

for use as venues for national competitions. The equestrian centre offers horse-riding lessons to the general public and

is also a suitable venue for show-jumping competitions. The equestrian centre and bowling greens have increased in

popularity as a consequence of regular television coverage of equestrian and bowling events.

In spite of the high standard of the grass surfaces within the sports complex, the directors are concerned by reduced

profit levels as a consequence of both falling revenues and increasing costs. The area in which the ‘365 Sports

Complex’ is located has high unemployment but is served by all public transport services.

The directors of Astrodome Sports Ltd have different views about the course of action that should be taken to provide

a strategy for the future improvement in the performance of the complex. Each director’s view is based on his/her

individual perception as to the interpretation of the information contained in the performance measurement system of

the complex. These are as follows:

Director

(a) ‘There is no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a

‘user friendly’ environment. What we need is to maintain the quality of our grass surfaces at all costs since that

is the distinguishing feature of our business.’

(b) ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation ratios

which will lead to increased profits.’

(c) ‘We should focus our attention on maximising the opening hours of our facilities. Everything else will take care

of itself.’

(d) ‘Recent analysis of customer feedback forms indicates that most of our customers are satisfied with the facilities.

In fact, the only complaints are from three customers – the LCA University which uses the cricket pitch for

matches, the National Youth Training Academy which held training sessions on the tennis courts, and a local

bowling team.’

(e) ‘We should reduce the buildings maintenance budget by 25% and spend the money on increased advertising of

our facilities which will surely attract more customers.’

(f) ‘We should hold back on our efforts to overcome the shortage of bowling equipment for hire. Recent rumours are

that the National Bowling Association is likely to offer large financial grants next year to sports complexes who

can show they have a demand for the sport but have deficiencies in availability of equipment.’

(g) ‘Why change our performance management system? Our current areas of focus provide us with all the

information we need to ensure that we remain a profitable and effective business.’

As management accountant of Astrodome Sports Ltd you have recently read an article which discussed the following

performance measurement problems:

(i) Tunnel vision

(ii) Sub-optimisation

(iii) Misinterpretation

(iv) Myopia

(v) Measure fixation

(vi) Misrepresentation

(vii) Gaming

(viii) Ossification.

Required:

(a) Explain FOUR of the above-mentioned performance measurement problems (i-viii) and discuss which of the

views of the directors (a-g) illustrate its application in each case. (12 marks)

正确答案：
(a) Candidates may choose FOUR problems with performance measures from those listed below:
Tunnel vision may be seen as undue focus on performance measures to the detriment of other areas. For example ‘There is
no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a ‘user friendly’
environment. What we need is to maintain the quality of our grass surfaces at all costs since that is the distinguishing feature
of our business.’
Sub-optimisation may occur where undue focus on some objectives will leave others not achieved. For example, ‘We should
focus our attention upon maximising the opening hours of our facilities. Everything else will take care of itself.’ This strategy
ignores the importance of a number of other issues, such as the possible need to increase the availability of horse-riding and
bowling equipment for hire.
Misinterpretation involves failure to recognise the complexity of the environment in which the organisation operates.
Management views have focused on a number of performance measures such as ‘spend the money on increased advertising
of our facilities which will surely attract more customers.’ This fails to recognise the more complex problems that exist. The
town is suffering from high unemployment which may cause population drift and economic decline. This will negate many
of the initiatives that are being suggested by management. This may to some extent be offset by the good transport links to
the ‘365 sports complex’.
Myopia refers to short-sightedness leading to the neglect of longer-term objectives. An example would be ‘We should reduce
the buildings maintenance budget by 25% and spend the money on increased advertising of our facilities which will surely
attract more customers.’
Measure fixation implies behaviour and activities in order to achieve specific performance indicators which may not be
effective. For example, ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation
ratios which will lead to increased profits.’ Problems of unemployment and lack of complaints from customers may mean that
more equipment will not improve profit levels.
Misrepresentation refers to the tendency to indulge in ‘creative’ reporting in order to suggest that a performance measure
result is acceptable. For example ‘Recent analysis of customer feedback forms indicate that most of our customers are satisfied
with the facilities. In fact, the only complaints are from three customers – the LCA University who use the cricket pitch for
matches, the National Youth Training Academy who hold training sessions on the tennis courts, and a local bowling team.’
This ignores the likely size of capacity share occupied by these three customers. In this regard it should be acknowledged
that complaints represent a significant threat to the business since ‘bad news often travels fast’ and other customers may then
‘vote with their feet’.
Gaming is where there is a deliberate distortion of the measure in order to secure some strategic advantage. This may involve
deliberately under performing in order to achieve some objective. For example, ‘We should hold back on our efforts to
overcome the shortage of bowling equipment for hire. Recent rumours are that the National Bowling Association are likely to
offer large financial grants next year to sports complexes who can show they have a demand for the sport but have deficiencies
in availability of equipment.’
Ossification which by definition means ‘a hardening’ refers to an unwillingness to change the performance measure scheme
once it has been set up. An example could be ‘Why change our performance management system? Our current areas of focus
provide us with all the information that we need to ensure that we remain a profitable and effective business.’ This ignores
issues/problems raised in the other comments provided in the question.

19 Which of the following statements about intangible assets in company financial statements are correct according

to international accounting standards?

1 Internally generated goodwill should not be capitalised.

2 Purchased goodwill should normally be amortised through the income statement.

3 Development expenditure must be capitalised if certain conditions are met.

A 1 and 3 only

B 1 and 2 only

C 2 and 3 only

D All three statements are correct

正确答案：A

(c) Critically evaluate Vincent Viola’s view that corporate governance provisions should vary by country.

(8 marks)

正确答案：
(c) Corporate governance provisions varying by country
There is a debate about the extent to which corporate governance provisions (in the form. of either written codes, laws or
general acceptances) should be global or whether they should vary to account for local differences. In this answer, Vincent
Viola’s view is critically evaluated.
In general terms, corporate governance provisions vary depending on such factors as local business culture, businesses’
capital structures, the extent of development of capital funding of businesses and the openness of stock markets. In Germany,
for example, companies have traditionally drawn much of their funding from banks thereby reducing their dependence on
shareholders’ equity. Stock markets in the Soviet Union are less open and less liquid than those in the West. In many
developing countries, business activity is concentrated among family-owned enterprises.
Against Vincent’s view
Although business cultures vary around the world, all business financed by private capital have private shareholders. Any
dilution of the robustness of provisions may ignore the needs of local investors to have their interests adequately represented.
This dilution, in turn, may allow bad practice, when present, to exist and proliferate.
Some countries suffer from a poor reputation in terms of endemic corruption and fraud and any reduction in the rigour with
which corporate governance provisions are implemented fail to address these shortcomings, notwithstanding the fact that they
might be culturally unexpected or difficult to implement.
In terms of the effects of macroeconomic systems, Vincent’s views ignore the need for sound governance systems to underpin
confidence in economic systems. This is especially important when inward investment needs are considered as the economic
wealth of affected countries are partly underpinned by the robustness, or not, of their corporate governance systems.
Supporting Vincent’s view
In favour of Vincent’s view are a number of arguments. Where local economies are driven more by small family businesses
and less by public companies, accountability relationships are quite different (perhaps the ‘family reasons’ referred to in the
case) and require a different type of accounting and governance.
There is a high compliance and monitoring cost to highly structured governance regimes that some developing countries may
deem unnecessary to incur.
There is, to some extent, a link between the stage of economic development and the adoption of formal governance codes.
It is generally accepted that developing countries need not necessarily observe the same levels of formality in governance as
more mature, developed economies.
Some countries’ governments may feel that they can use the laxity of their corporate governance regimes as a source of
international comparative advantage. In a ‘race to the bottom’, some international companies seeking to minimise the effects
of structured governance regimes on some parts of their operations may seek countries with less tight structures for some
operations.

3 Airtite was set up in 2000 as a low cost airline operating from a number of regional airports in Europe. Using these

less popular airports was a much cheaper alternative to the major city airports and supported Airtite’s low cost service,

modelled on existing low cost competitors. These providers had effectively transformed air travel in Europe and, in so

doing, contributed to an unparalleled expansion in airline travel by both business and leisure passengers. Airtite used

one type of aircraft, tightly controlled staffing levels and costs, relied entirely on online bookings and achieved high

levels of capacity utilisation and punctuality. Its route network had grown each year and included new routes to some

of the 15 countries that had joined the EU in 2004. Airtite’s founder and Chief Executive, John Sykes, was an

aggressive businessman ever willing to challenge governments and competitors wherever they impeded his airline and

looking to generate positive publicity whenever possible.

John is now looking to develop a strategy which will secure Airtite’s growth and development over the next 10 years.

He can see a number of environmental trends emerging which could significantly affect the success or otherwise of

any developed strategy. 2006 had seen fuel costs continue to rise reflecting the continuing uncertainty over global

fuel supplies. Fuel costs currently account for 25% of Airtite’s operating costs. Conversely, the improving efficiency of

aircraft engines and the next generation of larger aircraft are increasing the operating efficiency of newer aircraft and

reducing harmful emissions. Concern with fuel also extends to pollution effects on global warming and climate

change. Co-ordinated global action on aircraft emissions cannot be ruled out, either in the form. of higher taxes on

pollution or limits on the growth in air travel. On the positive side European governments are anxious to continue to

support increased competition in air travel and to encourage low cost operators competing against the over-staffed

and loss-making national flag carriers.

The signals for future passenger demand are also confused. Much of the increased demand for low cost air travel to

date has come from increased leisure travel by families and retired people. However families are predicted to become

smaller and the population increasingly aged. In addition there are concerns over the ability of countries to support

the increasing number of one-parent families with limited incomes and an ageing population dependent on state

pensions. There is a distinct possibility of the retirement age being increased and governments demanding a higher

level of personal contribution towards an individual’s retirement pension. Such a change will have a significant impact

on an individual’s disposable income and with people working longer reduce the numbers able to enjoy leisure travel.

Finally, air travel will continue to reflect global economic activity and associated economic booms and slumps together

with global political instability in the shape of wars, terrorism and natural disasters.

John is uncertain as to how to take account of these conflicting trends in the development of Airtite’s 10-year strategy

and has asked for your advice.

Required:

(a) Using models where appropriate, provide John with an environmental analysis of the conditions affecting the

low cost air travel industry. (12 marks)

正确答案：
(a) Environmental Analysis
Clearly, both the macro-environment and the industry environment facing Airtite are becoming more challenging and scanning
the environment and understanding the relative significance of the challenges is a key step in developing a future strategy to
deal with it. Many models and tools and techniques are available to assess the size of the competitive threats facing Airtite.
One of the earlier scanning models looks to measure whether the environment an organisation faces is becoming more
complex and more dynamic. Evidence from the scenario suggests both are occurring and this means it is becoming
increasingly difficult to predict the future nature of competition from what has happened in the past. Airtite’s future is linked
to an increasingly global environment and many conflicting and contradictory factors require the company to develop a
process through which these factors are considered on a regular and systematic basis.
Johnson and Scholes suggest there are five steps in terms of environmental analysis:
Step 1 Audit of environmental influences
Step 2 Assessment of the nature of the environment
Step 3 Identification of the key environmental forces
Step 4 Identification of competitive position
Step 5 Identification of the principal opportunities and threats
Systematic consideration of each of these steps leads to an understanding of the strategic position of the firm.
A PESTEL analysis is part of the process of environmental appraisal and it is important for John to recognise those parts of
its environment it can influence. All too often firms can regard themselves as ‘victims’ of the chosen environment, failing to
recognise that through their strategic decisions they can profoundly change the competitive environment for their current or
potential competitors. A good PESTEL analysis inevitably links into an informed SWOT analysis. In both instances it is
necessary to isolate the key forces causing environmental change – simply creating a long list of factors may simply convince
you of your inability to change the situation.
Once having decided which are the critical factors, it is then necessary to decide on the likelihood of a particular
environmental change occurring and the significance of its impact on the firm. Matching the competitive capability of the firm
against the attractiveness of the business sector Airtite is operating in will provide an understanding of the firm’s competitive
position and the options open to it. Many other models and tools and techniques are available, including Porter’s five forces,product life cycle analysis and scenario building to generate alternative strategic responses.

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