2020年台湾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。

19 Which of the following statements about intangible assets in company financial statements are correct according

to international accounting standards?

1 Internally generated goodwill should not be capitalised.

2 Purchased goodwill should normally be amortised through the income statement.

3 Development expenditure must be capitalised if certain conditions are met.

A 1 and 3 only

B 1 and 2 only

C 2 and 3 only

D All three statements are correct

正确答案：A

(b) You are an audit manager with specific responsibility for reviewing other information in documents containing

audited financial statements before your firm’s auditor’s report is signed. The financial statements of Hegas, a

privately-owned civil engineering company, show total assets of $120 million, revenue of $261 million, and profit

before tax of $9·2 million for the year ended 31 March 2005. Your review of the Annual Report has revealed

the following:

(i) The statement of changes in equity includes $4·5 million under a separate heading of ‘miscellaneous item’

which is described as ‘other difference not recognized in income’. There is no further reference to this

amount or ‘other difference’ elsewhere in the financial statements. However, the Management Report, which

is required by statute, is not audited. It discloses that ‘changes in shareholders’ equity not recognized in

income includes $4·5 million arising on the revaluation of investment properties’.

The notes to the financial statements state that the company has implemented IAS 40 ‘Investment Property’

for the first time in the year to 31 March 2005 and also that ‘the adoption of this standard did not have a

significant impact on Hegas’s financial position or its results of operations during 2005’.

(ii) The chairman’s statement asserts ‘Hegas has now achieved a position as one of the world’s largest

generators of hydro-electricity, with a dedicated commitment to accountable ethical professionalism’. Audit

working papers show that 14% of revenue was derived from hydro-electricity (2004: 12%). Publicly

available information shows that there are seven international suppliers of hydro-electricity in Africa alone,

which are all at least three times the size of Hegas in terms of both annual turnover and population supplied.

Required:

Identify and comment on the implications of the above matters for the auditor’s report on the financial

statements of Hegas for the year ended 31 March 2005. (10 marks)

正确答案：
(b) Implications for the auditor’s report
(i) Management Report
■ $4·5 million represents 3·75% of total assets, 1·7% of revenue and 48·9% profit before tax. As this is material
by any criteria (exceeding all of 2% of total assets, 1/2% revenue and 5% PBT), the specific disclosure requirements
of IASs need to be met (IAS 1 ‘Presentation of Financial Statements’).
■ The Management Report discloses the amount and the reason for a material change in equity whereas the financial
statements do not show the reason for the change and suggest that it is immaterial. As the increase in equity
attributable to this adjustment is nearly half as much as that attributable to PBT there is a material inconsistency
between the Management Report and the audited financial statements.
■ Amendment to the Management Report is not required.
Tutorial note: Marks will be awarded for arguing, alternatively, that the Management Report disclosure needs to
be amended to clarify that the revaluation arises from the first time implementation.
■ Amendment to the financial statements is required because the disclosure is:
– incorrect – as, on first adoption of IAS 40, the fair value adjustment should be against the opening balance
of retained earnings; and
– inadequate – because it is being ‘supplemented’ by additional disclosure in a document which is not within
the scope of the audit of financial statements.
■ Whilst it is true that the adoption of IAS 40 did not have a significant impact on results of operations, Hegas’s
financial position has increased by nearly 4% in respect of the revaluation (to fair value) of just one asset category
(investment properties). As this is significant, the statement in the notes should be redrafted.
■ If the financial statements are not amended, the auditor’s report should be qualified ‘except for’ on grounds of
disagreement (non-compliance with IAS 40) as the matter is material but not pervasive. Additional disclosure
should also be given (e.g. that the ‘other difference’ is a fair value adjustment).
■ However, it is likely that when faced with the prospect of a qualified auditor’s report Hegas’s management will
rectify the financial statements so that an unmodified auditor’s report can be issued.
Tutorial note: Marks will be awarded for other relevant points e.g. citing IAS 8 ‘Accounting Policies, Changes in
Accounting Estimates and Errors’.
(ii) Chairman’s statement
Tutorial note: Hegas is privately-owned therefore IAS 14 ‘Segment Reporting’ does not apply and the proportion of
revenue attributable to hydro-electricity will not be required to be disclosed in the financial statements. However, credit
will be awarded for discussing the implications for the auditor’s report if it is regarded as a material inconsistency on
the assumption that segment revenue (or similar) is reported in the financial statements.
■ The assertion in the chairman’s statement, which does not fall within the scope of the audit of the financial
statements, claims two things, namely that the company:
(1) is ‘one of the world’s largest generators of hydro-electricity’; and
(2) has ‘a dedicated commitment to accountable ethical professionalism’.
■ To the extent that this information does not relate to matters disclosed in the financial statements it may give rise
to a material misstatement of fact. In particular, the first statement presents a misleading impression of the
company’s size. In misleading a user of the financial statements with this statement, the second statement is not
true (as it is not ethical or professional to mislead the reader and potentially undermine the credibility of the
financial statements).
■ The first statement is a material misstatement of fact because, for example:
– the company is privately-owned, and publicly-owned international/multi-nationals are larger;
– the company’s main activity is civil engineering not electricity generation (only 14% of revenue is derived from
HEP);
– as the company ranks at best eighth against African companies alone it ranks much lower globally.
■ Hegas should be asked to reconsider the wording of the chairman’s statement (i.e. removing these assertions) and
consult, as necessary, the company’s legal advisor.
■ If the statement is not changed there will be no grounds for qualification of the opinion on the audited financial
statements. The audit firm should therefore take legal advice on how the matter should be reported.
■ However, an emphasis of matter paragraph may be used to report on matters other than those affecting the audited
financial statements. For example, to explain the misstatement of fact if management refuses to make the
amendment.
Tutorial note: Marks will also be awarded for relevant comments about the chairman’s statement being perceived by
many readers to be subject to audit and therefore that the unfounded statement might undermine the credibility of the
financial statements. Shareholders tend to rely on the chairman’s statement, even though it is not regulated or audited,
because modern financial statements are so complex.

5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associated

companies. It has always prepared accounts to 31 December and will continue to do so in the future.

It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnected

company, on 31 July 2007. Its premises and goodwill will be sold for ￡2,135,000 and ￡290,000 respectively

and its machinery and equipment for ￡187,000. The premises, which do not constitute an industrial building,

were acquired on 1 August 2002 for ￡1,808,000 and the goodwill has been generated internally by the

company. The machinery and equipment cost ￡294,000; no one item will be sold for more than its original cost.

The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and the

sale of the business assets, is expected to be ￡81,000. The balance on the plant and machinery pool for the

purposes of capital allowances as at 31 December 2006 was ￡231,500. Machinery costing ￡38,000 was

purchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.

On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or a

portfolio of UK quoted company shares, as follows:

Office building

The office building would be acquired for ￡3,100,000; the vendor is not registered for value added tax (VAT).

Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number of

commercial tenants who are not connected with Carver Ltd and will pay rent, in total, of ￡54,000 per calendar

quarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August

2007 to 31 December 2007 is expected to be:

￡

Loan interest payable to UK bank 16,000

Building maintenance costs 7,500

Share portfolio

Shares would be purchased for the amount of the proceeds from the sale of the business with no need for further

loan finance. It is estimated that the share portfolio would generate dividends of ￡36,000 and capital gains, after

indexation allowance, of ￡10,000 in the period from 1 August 2007 to 31 December 2007.

All figures are stated exclusive of value added tax (VAT).

Required:

(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) on

which Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.

(2 marks)

正确答案：
(a) (i) Due date for submission of corporation tax return
Carver Ltd intends to cease trading on 31 July 2007. This will bring to an end the accounting period that began on
1 January 2007. A new accounting period will commence on 1 August 2007 and end on the company’s accounting
reference date on 31 December 2007.
Carver Ltd is required to submit its corporation tax return by the later of:
– one year after the end of its accounting period; and
– one year after the end of the period of account in which the last day of the accounting period falls.
Accordingly, the company must submit its corporation tax returns for both accounting periods by 31 December 2008.

(b) You are the manager responsible for the audit of Poppy Co, a manufacturing company with a year ended

31 October 2008. In the last year, several investment properties have been purchased to utilise surplus funds

and to provide rental income. The properties have been revalued at the year end in accordance with IAS 40

Investment Property, they are recognised on the statement of financial position at a fair value of $8 million, and

the total assets of Poppy Co are $160 million at 31 October 2008. An external valuer has been used to provide

the fair value for each property.

Required:

(i) Recommend the enquiries to be made in respect of the external valuer, before placing any reliance on their

work, and explain the reason for the enquiries; (7 marks)

正确答案：
(b) (i) Enquiries in respect of the external valuer
Enquiries would need to be made for two main reasons, firstly to determine the competence, and secondly the objectivity
of the valuer. ISA 620 Using the Work of an Expert contains guidance in this area.
Competence
Enquiries could include:
– Is the valuer a member of a recognised professional body, for example a nationally or internationally recognised
institute of registered surveyors?
– Does the valuer possess any necessary licence to carry out valuations for companies?
– How long has the valuer been a member of the recognised body, or how long has the valuer been licensed under
that body?
– How much experience does the valuer have in providing valuations of the particular type of investment properties
held by Poppy Co?
– Does the valuer have specific experience of evaluating properties for the purpose of including their fair value within
the financial statements?
– Is there any evidence of the reputation of the valuer, e.g. professional references, recommendations from other
companies for which a valuation service has been provided?
– How much experience, if any, does the valuer have with Poppy Co?
Using the above enquiries, the auditor is trying to form. an opinion as to the relevance and reliability of the valuation
provided. ISA 500 Audit Evidence requires that the auditor gathers evidence that is both sufficient and appropriate. The
auditor needs to ensure that the fair values provided by the valuer for inclusion in the financial statements have been
arrived at using appropriate knowledge and skill which should be evidenced by the valuer being a member of a
professional body, and, if necessary, holding a licence under that body.
It is important that the fair values have been arrived at using methods allowed under IAS 40 Investment Property. If any
other valuation method has been used then the value recognised in the statement of financial position may not be in
accordance with financial reporting standards. Thus it is important to understand whether the valuer has experience
specifically in providing valuations that comply with IAS 40, and how many times the valuer has appraised properties
similar to those owned by Poppy Co.
In gauging the reliability of the fair value, the auditor may wish to consider how Poppy Co decided to appoint this
particular valuer, e.g. on the basis of a recommendation or after receiving references from companies for which
valuations had previously been provided.
It will also be important to consider how familiar the valuer is with Poppy Co’s business and environment, as a way to
assess the reliability and appropriateness of any assumptions used in the valuation technique.
Objectivity
Enquiries could include:
– Does the valuer have any financial interest in Poppy Co, e.g. shares held directly or indirectly in the company?
– Does the valuer have any personal relationship with any director or employee of Poppy Co?
– Is the fee paid for the valuation service reasonable and a fair, market based price?
With these enquiries, the auditor is gaining assurance that the valuer will perform. the valuation from an independent
point of view. If the valuer had a financial interest in Poppy Co, there would be incentive to manipulate the valuation in
a way best suited to the financial statements of the company. Equally if the valuer had a personal relationship with a
senior member of staff at Poppy Co, the valuer may feel pressured to give a favourable opinion on the valuation of the
properties.
The level of fee paid is important. It should be commensurate with the market rate paid for this type of valuation. If the
valuer was paid in excess of what might be considered a normal fee, it could indicate that the valuer was encouraged,
or even bribed, to provide a favourable valuation.

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