21年ACCA考试报名流程已出炉!

发布时间：2021-05-26

很多第一次备考ACCA考试的考生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考试报名流程的相关信息。

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*国外学历均需提供成绩单)。

(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分享，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。

(b) Discuss the limitations of the above estimates. (6 marks)

正确答案：

(b) The estimates are based upon unrealistic assumptions and are subject to a considerable margin of error. Possible limitations
include:
(i) Sales, operating costs, replacement investments, and dividends are unlikely to increase by the same amount.
(ii) Forecasts of future growth rates may not be accurate. Paxis is unlikely to have access to enough internal information
about the activities of Wragger to make accurate projections.
(iii) The expected reduction in operating costs might not be achieved.
(iv) The estimates are based upon present values to infinity of expected free cash flows. A shorter time horizon might be
more realistic.
(v) The cost of capital for the combined company could differ from that estimated, depending how the market evaluates the
risk of the combined entity.
(vi) The analysis is based upon the assumption that the initial offer price is accepted.
(vii) There is no information about the fees and other costs associated with the proposed acquisition. In many cases these
are substantial, and must be included in the analysis.
(viii) The post acquisition integration of organisations often involves unforeseen costs which would reduce the benefit of any
potential synergy.

(ii) Assuming that Donald operates through a company, advise Donald on the corporation tax (CT) that

would be payable for the year ended 31 March 2007 if he pays himself a gross salary of ￡31,000, plus

a net dividend of ￡10,000, instead of a gross salary of ￡42,648. (4 marks)

正确答案：

 

10 Which of the following factors would cause a company’s gearing ratio to fall?

1 A bonus issue of ordinary shares.

2 A rights issue of ordinary shares.

3 An issue of loan notes.

4 An upward revaluation of non-current assets.

A 1 and 3

B 2 and 3

C 1 and 4

D 2 and 4

正确答案：D

(ii) The answers to any questions that the potential investors may raise in connection with the maximum

possible investment, borrowing to finance the subscription and the implications of selling the shares.

(7 marks)

Note: you should assume that Vostok Ltd and its trade qualify for the purposes of the enterprise investment

scheme and you are not required to list the conditions that need to be satisfied by the company, its

shares or its business activities.

正确答案：
(ii) Answers to questions from potential investors
Maximum investment
– For the relief to be available, a shareholder (together with spouse and children) cannot own more than 30% of the
company. Accordingly, the maximum investment by a single subscriber will be ￡315,000 (15,000 x ￡21).
Borrowing to finance the purchase
– There would normally be tax relief for the interest paid on a loan taken out to acquire shares in a close company
such as Vostok Ltd. However, this relief is not available when the shares qualify for relief under the enterprise
investment scheme.
Implications of a subscriber selling the shares in Vostok Ltd
– The income tax relief will be withdrawn if the shares in Vostok Ltd are sold within three years of subscription.
– Any profit arising on the sale of the shares in Vostok Ltd on which income tax relief has been given will be exempt
from capital gains tax provided the shares have been held for three years.
– Any capital loss arising on the sale of the shares will be allowable regardless of how long the shares have been
held. However, the loss will be reduced by the amount of income tax relief obtained in respect of the investment.
The loss may be used to reduce the investor’s taxable income, and hence his income tax liability, for the tax year
of loss and/or the preceding tax year.
– Any gain deferred at the time of subscription will become chargeable in the year in which the shares in Vostok Ltd
are sold.

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