2020年陕西省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。

(c) Pinzon, a limited liability company and audit client, is threatening to sue your firm in respect of audit fees charged

for the year ended 31 December 2004. Pinzon is alleging that Bartolome billed the full rate on air fares for audit

staff when substantial discounts had been obtained by Bartolome. (4 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

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

正确答案：
(c) Threatened legal action
Ethical and professional issues
■ An advocacy threat has arisen as Bartolome and Pinzon are in opposition concerning the fee note for the 2004 audit.
■ If Pinzon’s allegations are true this may cast serious doubt on the integrity of Bartolome. Pinzon should be advised to
take their claims first to ACCA’s Disciplinary Committee.
■ If Bartolome has indeed charged full air fares when substantial discounts had been obtained this could be due to:
– Bartolome incorrectly believing this to be an acceptable industry practice; or
– a billing error/oversight.
In either case Bartolome should issue a credit note, although this may be insufficient to make amends and salvage the
auditor-client relationship.
■ Bartolome may have legitimately claimed for full airfares if this was agreed in its contract (i.e. the terms of engagement)
with Pinzon.
Implications for continuation with assignment
Unless the threat of legal action is amicably resolved very quickly (which is perhaps unlikely) Pinzon and Bartolome are in
conflict. Bartolome cannot therefore be seen to be independent and so should tender their resignation as auditor for the year
ending 31 December 2005 (assuming they were re-appointed and have not already been removed from office).

正确答案：
(c) Insider dealing
Explanation of term
Insider dealing means using ‘inside information’ (i.e. price-sensitive information relating to the issuer of securities) to gain
advantage when ‘dealing’ (i.e. acquiring or disposing) in securities.
Ethical risks
Insider dealing is a potential area of conflict and contention for accountants in industry and commerce (i.e. employed
professional accountants) in particular (because of their exposure to price-sensitive information).
Acts of insider dealing contravene the fundamental principles of integrity and confidentiality:
■ integrity – a professional accountant should be honest;
■ confidentiality – a professional accountant should respect the confidentiality of information acquired during the course
of performing professional services and should not use or disclose it without proper and specific authority.
Professional accountants in public practice who become privy to price-sensitive information will similarly be in breach of their
duties of integrity and confidentiality if they get involved in insider dealing. Also, the reputation of individual practitioners and
their firms may be put at risk by allegations of insider dealing even though they have no involvement with the practice. For
example, if an auditor does not detect when an entity’s management is involved in insider dealing.
Sufficiency of current ethical guidance
Relevant current ethical guidance, that is covered by the principles of integrity and confidentiality, is sufficient to explain the
ethical risks of insider dealing but cannot prevent its practice. Even where there are laws to prosecute insider dealing,
penalties (such as seven years in jail and/or unlimited fines) have been ineffective in combating insider dealing.

(b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 marks)

正确答案：