注册ACCA会员要注意什么

发布时间：2022-05-15

注册ACCA会员时应该注意些什么呢?一起跟着51题库考试学习网了解一下吧!

一、注册：

考生需登陆http://www.accaglobal.com进行网上注册，并根据个人情况提交下列材料：

(1)学历/学位证明(高校在校生需提交学校出具的在校证明函及所有课程考试合格的成绩单)的原件、复印件和译文;

(2)身份证的原件、复印件和译文;或提供护照，不需提交翻译件;

(3)一张两寸照片(黑白彩色均可);

(4)注册报名费(银行汇票或信用卡支付)，请确认信用卡可以从国外付款，否则会影响注册返回时间;如果不能确定建议用汇票交纳注册费。

二、报名：

1.登录ACCA全球官网http://www.accaglobal.com/;

2.点击My ACCA登录，输入自己的学员号和密码，进入您的个人空间;

3.选择EXAM ENTER，按照页面相关提示，进入考试报名界面，选择相关报考科目，报名即可。

4.打印准考证

(1)在ACCA官网主页http://www.accaglobal.com/en.html点击MY ACCA，进入登录页面;

(2)进入MY ACCA账户后点击左侧的EXAM ENTRY;

(3)进入考试信息页面，在Exam attendance docket中点击Download Docket，确认准考证信息无误后，下载并打印PDF准考证即可。一般在考前两周左右即开放打印。

三、注意事项：

1.报考科目规定：考生在每个考季最多可报考4个科目(包括新科目和重考科目)并且每年报考不超过8门新科目。另外，学员必须按照以下3个阶段的顺序来报考ACCA相关科目;

2.考试费用缴纳：ACCA考试有早报优惠，考生可使用双币信用卡(支持人民币及英镑结算)或者支付宝完成费用支付，如果使用汇票方式交纳考试费用，考生需等待收到总部的纸质考试报名表，填写完整的考试报名表及办理汇票后一起邮寄到英国进行考试报名;

3.成绩有效期：专业阶段考试的时限将为7年，ACCA资格考试的基础阶段F1-F9考试将不再有通过时限。

以上就是51题库考试学习网为大家分享的ACCA考试相关资讯，都清楚了吗?了解更多ACCA考试相关的信息，请大家持续关注51题库考试学习网!

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。

Cherry Blossom Co (Cherry) manufactures custom made furniture and its year end is 30 April. The company purchases its raw materials from a wide range of suppliers. Below is a description of Cherry’s purchasing system.

When production supervisors require raw materials, they complete a requisition form. and this is submitted to the purchase ordering department. Requisition forms do not require authorisation and no reference is made to the current inventory levels of the materials being requested. Staff in the purchase ordering department use the requisitions to raise sequentially numbered purchase orders based on the approved suppliers list, which was last updated 24 months ago. The purchasing director authorises the orders prior to these being sent to the suppliers.

When the goods are received, the warehouse department verifies the quantity to the suppliers despatch note and checks that the quality of the goods received are satisfactory. They complete a sequentially numbered goods received note (GRN) and send a copy of the GRN to the finance department.

Purchase invoices are sent directly to the purchase ledger clerk, who stores them in a manual file until the end of each week. He then inputs them into the purchase ledger using batch controls and gives each invoice a unique number based on the supplier code. The invoices are reviewed and authorised for payment by the finance director, but the actual payment is only made 60 days after the invoice is input into the system.

Required:

In respect of the purchasing system of Cherry Blossom Co:

(i) Identify and explain FIVE deficiencies; and

(ii) Recommend a control to address each of these deficiencies.

Note: The total marks will be split equally between each part.

正确答案：

Cherry Blossom Co’s (Cherry) purchasing system deficiencies and controls

(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a trainee

accountant magazine. In particular, you have been asked to draft guidance on the following questions addressed

to the magazine’s helpline:

(i) What gifts or hospitality are acceptable and when do they become an inducement? (5 marks)

Required:

For each of the three questions, explain the threats to objectivity that may arise and the safeguards that

should be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions above.

正确答案：
(b) Draft guidance
(i) Gifts and hospitality
Gifts and hospitality may be offered as an inducement i.e. to unduly influence actions or decisions, encourage illegal or
dishonest behaviour or to obtain confidential information. An offer of gifts and/or hospitality from a client ordinarily gives
rise to threats to compliance with the fundamental principles, for example:
■ self-interest threats to objectivity and/or confidentiality may be created if a gift from a client is accepted;
■ intimidation threats to objectivity and/or confidentiality may arise through the possibility of such offers being made
public and damaging the reputation of the professional accountant (or close family member).
The significance of such threats will depend on the nature, value and intent behind the offer. There may be no significant
threat to compliance with the fundamental principles if a reasonable and informed third party would consider gifts and
hospitality to be clearly insignificant. For example, if the offer of gifts or hospitality is made in the normal course of
business without the specific intent to influence decision making or to obtain information.
If evaluated threats are other than clearly insignificant, safeguards should be considered and applied as necessary to
eliminate them or reduce them to an acceptable level.
Offers of gifts and hospitality should not be accepted if the threats cannot be eliminated or reduced to an acceptable
level through the application of safeguards.
As the real or apparent threats to compliance with the fundamental principles do not merely arise from acceptance of
an inducement but, sometimes, merely from the fact of the offer having been made, additional safeguards should be
adopted. For example:
■ immediately informing higher levels of management or those charged with governance that an inducement has
been offered;
■ informing third parties (e.g. a professional body) of the offer (after seeking legal advice);
■ advising immediate or close family members of relevant threats and safeguards where they are potentially in
positions that might result in offers of inducements (e.g. as a result of their employment situation); and
■ informing higher levels of management or those charged with governance where immediate or close family
members are employed by competitors or potential suppliers of that organisation.

(c) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following

items in the balance sheet:

(i) development expenditure on the Fox model; (3 marks)

正确答案：
(c) Principal audit work
(i) Development expenditure on the Fox model
■ Agree opening balance, $6·3 million, to prior year working papers.
■ Physically inspect assembly plant/factory where the Fox is being developed and any vehicles so far manufactured
(e.g. for testing).
■ Substantiate costs incurred during the year, for example:
– goods (e.g. components) and services (e.g. consultants) to purchase invoices;
– labour (e.g. design engineers/technicians, mechanics, test drivers) to the payroll analysis;
– overheads (e.g. depreciation of development buildings and equipment, power, consumables) to
management’s calculation of overhead absorption and underlying cost accounts.
■ Review of internal trials/test drive results (e.g. in reports to management and video recordings of events).
■ Reperform. management’s impairment test of development expenditure. In particular recalculate value in use.
Tutorial note: It is highly unlikely that a reasonable estimate of fair value less costs to sell could be made for so
unique an asset.
■ Substantiate the key assumptions made by management in calculating value in use. For example:
– the level of sales expected when the car is launched to advance orders (this may have fallen with the delay
in the launch);
– the discount rate used to Pavia’s cost of capital;
– projected growth in sales to actual sales growth seen last time a new model was launched.

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