2022年ACCA考试报名流程

发布时间：2022-05-22

很多第一次备考ACCA考试的小伙伴都表示不知道怎么进行ACCA考试报名操作，接下来就和51题库考试学习网一起去看看ACCA考试报名流程。

第一步：准备注册所需材料。

第二步：在全球官方网站进行注册。

(1) 在线注册地址。

(2) 填写相关个人信息(如姓名、性别、出生日期等)。

(3) 填写相关个人学历信息(如毕业院校、学历、专业等)。

(4) 在线上传注册资料。

(5) 若学员计划申请免试，在填写完毕Your Qualifications 之后，系统便会自动显示学员有可能获得的免试科目，最终免试结果以注册成功后ACCA 英国总部的审核结果为准，如需放弃免试，需点击相应科目Give Up 选项。

(6) 若学员放弃牛津布鲁克斯大学的学位申请资格，需在Bsc Degree 处勾选是否放弃。

第三步：支付注册费用

(1) 可使用VISA 或MasterCard 信用卡(见信用卡面logo)。

(2) 可使用双币信用卡。

(3) 双币信用卡可为人民币+美金，也可为人民币+英镑，美金版信用卡会将ACCA 扣除的英镑自动转换为美金。

(4) 卡面上无VISA 或MasterCard 的信用卡(如JCB、AmericanExpress 等)皆不可用。

(5) 可使用支付宝。

(6) 可使用银联借记卡。

第四步：查询注册进度

(1) 提交注册后会通过电子邮件收到一份账号、密码的确认邮件，随后学生即可通过My ACCA Account 查询注册进度。

(2) 线上完成全部注册的时间约4 周。

在校学生所需准备的注册材料：

(1)中英文在校证明(原件必须为彩色扫描件)。

(2)中英文成绩单(均需为加盖所在学校或学校教务部门公章的彩色扫描件)。

(3)中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖所在学校或学校教务部门公章的彩色扫描件)。

(4)2寸彩色护照用证件照一张。

(5)用于支付注册费用的国际双币信用卡或国际汇票(推荐使用Visa)。

非在校学生所需准备的注册资料(符合学历要求)：

(6)中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件)。

(7)中英文学历证明(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件MPAcc专业，需提供中英文成绩单 。

(8)2寸彩色护照用证件照一张。

(9)用于支付注册费用的国际双币信用卡或国际汇票(推荐使用Visa)。

非在校学生所需准备的注册资料(不符合学历要求-FIA形式)：

(1)中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章或者学校教务部门公章的彩色扫描件

(2)2寸彩色护照用证件照一张

(3)用于支付注册费用的国际双币信用卡或国际汇票(推荐使用Visa)

以上就是51题库考试学习网给大家带来的关于ACCA报名操作流程的相关内容，希望能够帮到大家!51题库考试学习网在此预祝广大考生都能取得优异成绩!

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。

(c) Mentoring. (3 marks)

正确答案：
(c) Mentoring, not to be confused with coaching, involves training on a wider range of activities, often aimed at career development of employees at supervisory or management level. The trainee is provided with a development programme and is under close supervision. The mentor should not be the trainee’s immediate supervisor or manager.

(c) Prepare brief notes for the proposed meeting with Charles and Jane. Clearly identify the further information

you would need in order to advise them more fully and suggest appropriate personal financial planning

protection products, in respect of both death and serious illness. (9 marks)

You should assume that the income tax rates and allowances for the tax year 2005/06 and the corporation tax

rates for the financial year 2005 apply throughout this question.

正确答案：

 

When considering the shortfall
– The family’s expenditure is likely to increase as the children get older, particularly if there is a need for school fees.
– There will be a need for some cash immediately to pay for the cost of the funeral.
– It is assumed that the whole of Jane’s estate has been left to Charles such that there will be no inheritance tax on her
death.
– The shortfall may be reduced by:
(i) State benefits and tax credits.
(ii) Expenditure on non-essential items, e.g. holidays and entertainment included in the annual expenditure of
￡45,500.
(iii) The income generated by Charles if he were to return to work.
– The shortfall may be increased by additional child-care costs due to Charles being a single parent, particularly if he
returns to work full-time.
Further information required
– The level of state benefits and tax credits available to Charles.
– The current level of expenditure on non-essential items.
– The costs of child-care if Charles were to return to work.
– Details of any wills made by Charles or Jane.
– Whether Charles’ investment properties could be sold and the proceeds invested in assets with a higher annual return.
– Whether there is any value in Speak Write Ltd independent of Jane, such that the company could be sold after Jane’s
death.
Other related issues
– The couple should consider making provision for their retirement via pension contributions or some other form. of long
term investment plan.
– The couple should recognise that there would be significant financial problems if Jane were to become seriously ill. In
addition to the family’s income falling as set out above, its expenditure would probably increase.
Protection products
– Term life assurance
A qualifying life policy would pay out a tax-free lump sum on Jane’s death.
– Permanent health insurance
Would provide a regular income if Jane were unable to work due to illness.
– Critical illness insurance
Would provide a capital sum in the event of Jane being diagnosed with an insured illness.

2 Your firm was appointed as auditor to Indigo Co, an iron and steel corporation, in September 2005. You are the

manager in charge of the audit of the financial statements of Indigo, for the year ending 31 December 2005.

Indigo owns office buildings, a workshop and a substantial stockyard on land that was leased in 1995 for 25 years.

Day-to-day operations are managed by the chief accountant, purchasing manager and workshop supervisor who

report to the managing director.

All iron, steel and other metals are purchased for cash at ‘scrap’ prices determined by the purchasing manager. Scrap

metal is mostly high volume. A weighbridge at the entrance to the stockyard weighs trucks and vans before and after

the scrap metals that they carry are unloaded into the stockyard.

Two furnaces in the workshop melt down the salvageable scrap metal into blocks the size of small bricks that are then

stored in the workshop. These are sold on both credit and cash terms. The furnaces are now 10 years old and have

an estimated useful life of a further 15 years. However, the furnace linings are replaced every four years. An annual

provision is made for 25% of the estimated cost of the next relining. A by-product of the operation of the furnaces is

the production of ‘clinker’. Most of this is sold, for cash, for road surfacing but some is illegally dumped.

Indigo’s operations are subsidised by the local authority as their existence encourages recycling and means that there

is less dumping of metal items. Indigo receives a subsidy calculated at 15% of the market value of metals purchased,

as declared in a quarterly return. The return for the quarter to 31 December 2005 is due to be submitted on

21 January 2006.

Indigo maintains manual inventory records by metal and estimated quality. Indigo counted inventory at 30 November

2005 with the intention of ‘rolling-forward’ the purchasing manager’s valuation as at that date to the year-end

quantities per the manual records. However, you were not aware of this until you visited Indigo yesterday to plan

your year-end procedures.

During yesterday’s tour of Indigo’s premises you saw that:

(i) sheets of aluminium were strewn across fields adjacent to the stockyard after a storm blew them away;

(ii) much of the vast quantity of iron piled up in the stockyard is rusty;

(iii) piles of copper and brass, that can be distinguished with a simple acid test, have been mixed up.

The count sheets show that metal quantities have increased, on average, by a third since last year; the quantity of

aluminium, however, is shown to be three times more. There is no suitably qualified metallurgical expert to value

inventory in the region in which Indigo operates.

The chief accountant disappeared on 1 December, taking the cash book and cash from three days’ sales with him.

The cash book was last posted to the general ledger as at 31 October 2005. The managing director has made an

allegation of fraud against the chief accountant to the police.

The auditor’s report on the financial statements for the year ended 31 December 2004 was unmodified.

Required:

(a) Describe the principal audit procedures to be carried out on the opening balances of the financial statements

of Indigo Co for the year ending 31 December 2005. (6 marks)

正确答案：
2 INDIGO CO
(a) Opening balances – principal audit procedures
Tutorial note: ‘Opening balances’ means those account balances which exist at the beginning of the period. The question
clearly states that the prior year auditor’s report was unmodified therefore any digression into the prior period opinion being
other than unmodified or the prior period not having been audited will not earn marks.
■ Review of the application of appropriate accounting policies in the financial statements for the year ended 31 December
2004 to ensure consistent with those applied in 2005.
■ Where permitted (e.g. if there is a reciprocal arrangement with the predecessor auditor to share audit working papers
on a change of appointment), a review of the prior period audit working papers.
Tutorial note: There is no legal, ethical or other professional duty that requires a predecessor auditor to make available
its working papers.
■ Current period audit procedures that provide evidence concerning the existence, measurement and completeness of
rights and obligations. For example:
? after-date receipts (in January 2005 and later) confirming the recoverable amount of trade receivables at
31 December 2004;
? similarly, after-date payments confirming the completeness of trade and other payables (for services);
? after-date sales of inventory held at 31 December 2004;
? review of January 2005 bank reconciliation (confirming clearance of reconciling items at 31 December 2004).
■ Analytical procedures on ratios calculated month-on-month from 31 December 2004 to date and further investigation
of any distortions identified at the beginning of the current reporting period. For example:
? inventory turnover (by category of metal);
? average collection payment;
? average payment period;
? gross profit percentage (by metal).
■ Examination of historic accounting records for non-current assets and liabilities (if necessary). For example:
? agreeing balances on asset registers to the client’s trial balance as at 31 December 2004;
? agreeing statements of balances on loan accounts to the financial statements as at 31 December 2004.
■ If the above procedures do not provide sufficient evidence, additional substantive procedures should be performed. For
example, if additional evidence is required concerning inventory at 31 December 2004, cut-off tests may be
reperformed.

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