acca考试费用大概需要多少?

发布时间：2021-04-24

Acca证书是公认的含金量高，就业前景好的证书之一，acca考试费用包括三部分：注册费、年费、单科考试费。这些考试费用分别是多少呢?下面就给大家介绍一下有关于报考费用的相关内容，一起来看看吧!

一、注册费

报考acca,首先需要注册成为acca的学员，此项有一个需要一次性即时缴纳的注册费用，首次注册费和重新注册的费均为￡79。

二、年费

注册成acca学员后，需要每年缴纳年费，保持学员/会员的身份。官网公布的学员年费为￡112，以后年费以acca官网的公布为准，可能稍有调整。

年费需要特别注意的包括：

1、5月10日前注册的需缴纳本年度的年费;

2、5月10日后注册的学生是可以免除本年度的年费。(注意时间上可能有3-5天差异)

年底，需要缴纳2021年的年费，以保持学员/会员身份。同时，此后每年年底，都需要缴纳下一年的年费了，如果没有在规定时间内及时缴纳所欠的任何费用(年费、免试费等)都将被除名。可以登录acca全球官网在MY acca中查看自己是否有任何欠费账单并及时支付。

三、单科考试费用缴纳

acca 一共有 15 科，需要考试的科目为有13 科，分为三个阶段，具体如下：

第一阶段：涉及的主要有作为一名财务助理或审计助理应该具备相关专业知识，完成第一阶段可获得全球认可的acca 知识阶段资格证书—初级商业会计证书;课程列表有：知识课程(AB)会计师与企业 Accountant in Business、(MA)管理会计 Management Accounting、(FA)财务会计 Financial Accounting。

第二阶段：主要包括作为一名审计经理或财务经理或企业中层管理者应具备的专业技能，通过以下六门课程的考试就可获得全球认可的 acca 技能阶段资格证书—高级商业会计证书，同时提交一篇7500 字左右的论文还可申请取得英国牛津布鲁克斯大学本科学位，并可赴英国本科参加毕业典礼以及继续读研;相应课程列表有：(LW)公司法与商法 Corporate and Business Law、(PM)业绩管理 Performance Management、(TX)税务 Taxation、(FR)财务报告 Financial Reporting、(AA)审计与认证业务 Audit and Assurance、(FM)财务管理 Financial Management。

第三阶段：是作为一名财务总监或审计合伙人或企业高管应具备的核心技能，通过后面五门课程考试后就可获得 acca 资格认证，并可申请英国外大学的硕士学位;课程列表：(SBL)企业战略领导力 Strategic Business leader、(SBR)企业战略报告 Strategic Business Reporting、(AFM)高级财务管理 Advanced Financial Management、(APM)高级业绩管理 Advanced Performance Management、(ATX)高级税务 Advanced Taxation、(AAA)高级审计与认证业务 Advanced Audit anAssurance。

以上就是关于ACCA考试报名的全部内容啦，想了解更多acca相关考试资讯，可以关注51题库考试学习网，51题库考试学习网将持续为你继续分享。

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。

(ii) vehicles. (3 marks)

正确答案：
(ii) Vehicles
■ Agreeing opening ledger balances of cost and accumulated depreciation (and impairment losses) to the non-current
asset register to confirm the comparative amounts.
■ Physically inspecting a sample of vehicles (selected from the asset register) to confirm existence and condition (for
evidence of impairment). If analytical procedures use management information on mileage records this should be
checked (e.g. against milometers) at the same time.
■ Agreeing additions to purchase invoices to confirm cost.
■ Reviewing the terms of all lease contracts entered into during the year to ensure that finance leases have been
capitalised.
■ Agreeing the depreciation rates applied to finance lease assets to those applied to similar purchased assets.
■ Reviewing repairs and maintenance accounts (included in materials expense) to ensure that there are no material
items of capital nature that have been expensed (i.e. a test for completeness).

(c) (i) Explain the capital gains tax (CGT) implications of a takeover where the consideration is in the form. of

shares (a ‘paper for paper’ transaction) stating any conditions that need to be satisfied. (4 marks)

正确答案：
(c) (i) Paper for paper rules
The proposed transaction broadly falls under the ‘paper for paper’ rules. Where this is the case, chargeable gains do not
arise. Instead, the new holding stands in the shoes (and inherits the base cost) of the original holding.
The company issuing the new shares must:
(i) end up with more than 25% of the ordinary share capital (or a majority of the voting power) of the old company,
OR
(ii) make a general offer to shareholders in the other company with a condition that, if satisfied, would give the
acquiring company control of the other company.
The exchange must be for bona fide commercial reasons and must not have as its main purpose (or one of its main
purposes) the avoidance of CGT or corporation tax. The acquiring company can obtain advance clearance from the
Inland Revenue that the conditions will be met.
If part of the offer consideration is in the form. of cash, a gain must be calculated using the part disposal rules. If the
cash received is not more than the higher of ￡3,000 or 5% of the total value on takeover, then the amount received in
cash can be deducted from the base cost of the securities under the small distribution rules.

(c) Calculate the expected corporation tax liability of Dovedale Ltd for the year ending 31 March 2007 on the

assumption that all available reliefs are claimed by Dovedale Ltd but that Hira Ltd will not claim any capital

allowances in that year. (4 marks)

正确答案：

 

(e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.

(4 marks)

正确答案：
(e) In order to enhance profitability management might take the following actions:
(i) Increase the maximum capacity of the circus.
(ii) Undertake a detailed review of operating costs which are budgeted at ￡239,200,000. Such a review might identify nonvalue
added costs which may be eliminated thereby increasing profitability.
(iii) Enter into a strategic arrangement with large hotels and travel agencies to offer travel and accommodation inclusive
arrangements for visitors to Cinola Island. This might help to increase the number of visitors to the zoo thereby increasing
profits.
(iv) Change the price structure and entitlement of tickets so that purchasers might visit Cinola Island on two separate days
in order to attend the zoo and circus. Additional revenues would arise as a consequence of the increased number of
visitors to the zoo, thereby increasing profitability.
(v) Hold prize draws for free tickets to the zoo for families on an ‘all-inclusive basis’, including restaurants, photographs,
souvenirs etc.
N.B. Only four initiatives were required to be discussed.

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