2020年甘肃省ACCA国际会计师报名费要多少钱？

发布时间：2020-01-09

自国家政策改革以来，数以万计的人都听闻过想要考取ACCA证书需要花费一笔不菲的金额，那么这个具体的数额是多少呢？或许大家都了解甚少，那么接下来，51题库考试学习网将会为大家带来关于ACCA考试收费的具体款项和具体数值，好让报考ACCA考试的萌新们有一定的心理准备，建议大家收藏哦~

一、必须缴纳的费用：

要参加ACCA考试，首先你要成为ACCA的学员，那就意味着你要先交一次性的注册费（£79）和年费（£105）如果你在5月9日之前注册，那么在你成为学员的第一年，你需要付两笔费用：注册费£79和年费£105。（也就是说在第一年的时候你需要缴纳£184）而在后面的每一年都得缴纳£105，如果你不缴纳这毕费用将会被取消ACCA会员资格，导致你ACCA证书无效。

那么有的同学说了，ACCA有免试政策，获得相应的免试科目，是不是就不用缴费了呢？答案是no.

 ACCA协会官方规定，即使申请免考通过，免考的几门科目要等同于需考试的科目，需要交与考试费相等的免考费。F1—F3的免考费是£74，F5—F9的免考费是£103，P阶段没有免考。因此考试的13个科目的考试费用的缴费是怎么样也不能少的。需要注意的是，考试报名的费用与你报名的时间是有关系的，换句话来解释就是，你越早报名所需要的报名费用也就越少（拿2020年3月份ACCA考试的科目收费为例，如下图所示）

首先，大家肯定有所了解，ACCA考试的科目多达13个科目，先来给你算算ACCA考试报名需要的所有费用(按提前报名给你算的费用，这样最节省)：f1-f3费用约为100*3≈300英镑，f4-f9为103*6=618英镑，SBL为180磅，SBR为129磅，p4-p7（选2）为129*2=258英镑。这是2020年最新ACCA考试费用计算方式所以目前一共13门考试费1485英镑。

目前汇率为1英镑≈8.8人民币，所有考完加上第一次报名必须缴纳的费用就为1485+79+105*4=1984英镑*8.8≈17460元人民币，因此光是13门考试科目的报名费用就多达17000元人民币，这还是你每一个科考试能够一次通过的前提，这里没有报考二次报考的费用。

二、 个人选择的费用 ：

1、优先考虑的就是：教材，在这里建议大家去ACCA官方或者淘宝上去购买相关教材。按正版每门150人民币*13=1950元，实际上可能会有出入，因为市场价格在变动，这是最低的售价，当然练习册都不一样，个人自行考虑。

2、网课：自己购买，按需决定，各家机构的网课价格质量都不一样，选择对自己最适合的,费用预算高点，按三万元算。报网课能够提升你通过考试的几率，相对你自己复习而已更有针对性

以上列举了一些可能会花费的项目，主要还是在必须缴纳的费用、教材费或是网课和还有不过的再次缴纳考试费。

看完上面的文章，相信各位同学们对ACCA考试的一些收费标准已经有了一定的心理准备。的确相比较国内其他会计考试而言，所需要的费用多的不是一点半点，因此建议各位同学谨慎考虑，结合自己实际的学习情况和家庭情况进行报考，不要盲目跟风。

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。

During the year the internal auditor of Mulligan Co discovered several discrepancies in the inventory records. In a

statement made to the board of directors, the internal auditor said:

‘I think that someone is taking items from the warehouse. A physical inventory count is performed every three months,

and it has become apparent that about 200 boxes of flat-packed chairs and tables are disappearing from the

warehouse every month. We should get someone to investigate what has happened and quantify the value of the

loss.’

Required:

(c) Define ‘forensic accounting’ and explain its relevance to the statement made by the internal auditor.

(5 marks)

正确答案：
(c) Forensic accounting is where an assurance provider investigates a specific issue, often with a legal consequence, such as a
suspected fraud. Specifically it is the process of gathering, analysing and reporting on data for the purpose of finding facts
and/or evidence in the context of financial/legal disputes and/or irregularities. The forensic accountant will also give
preventative advice based on evidence gathered. This advice is based usually on recommendations to improve the internal
control systems to prevent and detect fraud.
The relevance here is that Webb & Co are likely to be asked to provide a forensic accounting service to Mulligan Co.
The investigation will consider two issues – firstly whether the fraud actually happened, and secondly, if a fraud has taken
place, the financial value of the fraud. The investigation should determine who has perpetrated the fraud, and collect evidence
to help prosecute those involved in the deception.
In this case the suspicion that inventory is being stolen should be investigated, as there could be other reasons for the
discrepancy found in the inventory records. For example, the discrepancy could be caused by:
– Obsolete or damaged inventory thrown away but not eliminated from the inventory records
– Despatches from the warehouse not recorded in the inventory management system
– Incoming inventory being recorded incorrectly (e.g. recorded twice in the inventory management system)
– Inventory being held at a separate location and therefore not included in the count.
If it is found that thefts have taken place, then the forensic accountant should gather evidence to:
– Prove the identity of the persons involved
– Quantify the value of inventory taken.
The evidence gathered could be used to start criminal proceedings against those found to have been involved in the fraud.

1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectionery

products, including cakes. GWCC sells its products to national supermarket chains. The company’s success during

recent years is largely attributable to its ability to develop innovative products which appeal to the food selectors within

national supermarket chains.

The marketing department of Superstores plc, a national supermarket chain has asked GWCC to manufacture a cake

known as the ‘Mighty Ben’. Mighty Ben is a character who has recently appeared in a film which was broadcast

around the world. The cake is expected to have a minimum market life of one year although the marketing department

consider that this might extend to eighteen months.

The management accountant of GWCC has collated the following estimated information in respect of the Mighty Ben

cake:

(1) Superstores plc has decided on a launch price of ￡20·25 for the Mighty Ben cake and it is expected that this

price will be maintained for the duration of the product’s life. Superstores plc will apply a 35% mark-up on the

purchase price of each cake from GWCC.

(2) Sales of the Mighty Ben cake are expected to be 100,000 units per month during the first twelve months.

Thereafter sales of the Mighty Ben cake are expected to decrease by 10,000 units in each subsequent month.

(3) Due to the relatively short shelf-life of the Mighty Ben cake, management has decided to manufacture the cakes

on a ‘just-in-time’ basis for delivery in accordance with agreed schedules. The cakes will be manufactured in

batches of 1,000. Direct materials input into the baking process will cost ￡7,000 per batch for each of the first

three months’ production. The material cost of the next three months’ production is expected to be 95% of the

cost of the first three months’ production. All batches manufactured thereafter will cost 90% of the cost of the

second three months’ production.

(4) Packaging costs will amount to ￡0·75 per cake. The original costs of the artwork and design of the packaging

will amount to ￡24,000. Superstores plc will reimburse GWCC ￡8,000 in the event that the product is

withdrawn from sale after twelve months.

(5) The design of the Mighty Ben cake is such that it is required to be hand-finished. A 75% learning curve will

apply to the total labour time requirement until the end of month five. Thereafter a steady state will apply with

labour time required per batch stabilising at that of the final batch in month five. The labour requirement for the

first batch of Mighty Ben cakes to be manufactured is expected to be 6,000 hours at ￡10 per hour.

(6) A royalty of 5% of sales revenue (subject to a maximum royalty of ￡1·1 million) will be payable by GWCC to the

owners of the Mighty Ben copyright.

(7) Variable overheads are estimated at ￡3·50 per direct labour hour.

(8) The manufacture of the Mighty Ben cake will increase fixed overheads by ￡75,000 per month.

(9) In order to provide a production facility dedicated to the Mighty Ben cake, an investment of ￡1,900,000 will be

required and this will be fully depreciated over twelve months.

(10) The directors of GWCC require an average annual return of 35% on their investment over 12 months and

18 months.

(11) Ignore taxation and the present value of cash flows.

Note: Learning curve formula:

y = axb

where y = average cost per batch

a = the cost of the initial batch

x = the total number of batches

b = learning index (= –0·415 for 75% learning rate)

Required:

(a) Prepare detailed calculations to show whether the manufacture of Mighty Ben cakes will provide the required

rate of return for GWCC over periods of twelve months and eighteen months. (20 marks)

正确答案：

(c) With specific reference to Hugh Co, discuss the objective of a review engagement and contrast the level of

assurance provided with that provided in an audit of financial statements. (6 marks)

正确答案：
(c) The objective of a review engagement is to enable the auditor to obtain moderate assurance as to whether the financial
statements have been prepared in accordance with an identified financial reporting framework. This is defined in ISRE 2400
Engagements to Review Financial Statements.
In order to obtain this assurance, it is necessary to gather evidence using analytical procedures and enquiries with
management. Detailed substantive procedures will not be performed unless the auditor has reason to believe that the
information may be materially misstated.
The auditor should approach the engagement with a high degree of professional scepticism, looking for circumstances that
may cause the financial statements to be misstated. For example, in Hugh Co, the fact that the preparer of the financial
statements is part-qualified may lead the auditor to believe that there is a high inherent risk that the figures are misstated.
As a result of procedures performed, the auditor’s objective is to provide a clear written expression of negative assurance on
the financial statements. In a review engagement the auditor would state that ‘we are not aware of any material modifications
that should be made to the financial statements….’
This is normally referred to as an opinion of ‘negative assurance’.
Negative assurance means that the auditor has performed limited procedures and has concluded that the financial statements
appear reasonable. The user of the financial statements gains some comfort that the figures have been subject to review, but
only a moderate level of assurance is provided. The user may need to carry out additional procedures of their own if they
want to rely on the financial statements. For example, if Hugh Co were to use the financial statements as a means to raise
further bank finance, the bank would presumably perform, or require Hugh Co to perform, additional procedures to provide
a higher level of assurance as to the validity of the figures contained in the financial statements.
In comparison, in an audit, a high level of assurance is provided. The auditors provide an opinion of positive, but not absolute
assurance. The user is assured that the figures are free from material misstatement and that the auditor has based the opinion
on detailed procedures.

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