2020年湖南省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。

(b) What styles of managing change would you recommend John use to bring about the desired change?

(8 marks)

正确答案：
(b) Choosing the right combination of styles to manage the desired change will be an interesting challenge to John as the principal
change agent. Education and communication will be vital in getting the police officers to buy in to the need for change. It is
only by changing their perception of the nature and size of the city centre problem that any change in activity will be possible.
Communication will also be important to keep the other stakeholders informed and on board – in this case the mayor is likely
to be a key player.
Having convinced the police officers of the need for and achievability of the change John has then to motivate them to become
involved. This is achieved through collaboration and participation. John will determine the extent to which officers or task
groups are involved in various parts in the change process. Here the emphasis is on getting a shared ownership of the problem
and getting better solutions to parts of the problem. As with education and communication this may be a time-consuming
process.
Intervention by John may be needed at various points in the change process; he may delegate certain activities to others but
retain the coordination and control of the project. On occasions it may be necessary for John to take direct control over the
process in order to clarify and speed-up the whole process but such direction may cause a lack of acceptance and a poorly
conceived strategy. Finally, in times of crisis resort may have to be made to coercion/edict. This is likely to be the leastsuccessful means of managing change and should only be used when exceptional circumstances are present.

(ii) From the information provided above, recommend the matters which should be included as ‘findings

from the audit’ in your report to those charged with governance, and explain the reason for their

inclusion. (7 marks)

正确答案：
(ii) Control weakness
ISA 260 contains guidance on the type of issues that should be communicated. One of the matters identified is a control
weakness in the capital expenditure transaction cycle. The assets for which no authorisation was obtained amount to
0·3% of total assets (225,000/78 million x 100%), which is clearly immaterial. However, regardless of materiality, the
auditor should ensure that the weakness is brought to the attention of the management, with a clear indication of the
implication of the weakness, and recommendations as to how the control weakness should be eliminated.
The auditor is providing information to help those charged with governance improve the internal systems and controls
and ultimately reduce business risk. In this case there is a high risk of fraud, as the lack of authorisation for purchase
of office equipment could allow expenditure on assets not used for bona fide business purposes.
Disagreement with accounting treatment of brand
Audit procedures have revealed a breach of IAS 38 Intangible Assets, in which internally generated brand names are
specifically prohibited from being recognised. Blod Co has recognised an internally generated brand name which is
material to the statement of financial position (balance sheet) as it represents 12·8% of total assets (10/78 x 100%).
The statement of financial position (balance sheet) therefore contains a material misstatement.
The report to those charged with governance should clearly explain the rules on recognition of internally generated brand
names, to ensure that the management has all relevant technical facts available. In the report the auditors should
request that the financial statements be corrected, and clarify that if the brand is not derecognised, then the audit opinion
will be qualified on the grounds of a material disagreement – an ‘except for’ opinion would be provided. Once the breach
of IAS 38 is made clear to the management in the report, they then have the opportunity to discuss the matter and
decide whether to amend the financial statements, thereby avoiding a qualified audit opinion.
Audit inefficiencies
Documentation relating to inventories was not always made readily available to the auditors. This seems to be due to
poor administration by the client rather than a deliberate attempt to conceal information. The report should contain a
brief description of the problems encountered by the audit team. The management should be made aware that
significant delay to the receipt of necessary paperwork can cause inefficiencies in the audit process. This may seem a
relatively trivial issue, but it could lead to an increase in audit fee. Management should react to these comments by
ensuring as far as possible that all requested documentation is made available to the auditors in a timely fashion.

2 Plaza, a limited liability company, is a major food retailer. Further to the success of its national supermarkets in the

late 1990s it has extended its operations throughout Europe and most recently to Asia, where it is expanding rapidly.

You are a manager in Andando, a firm of Chartered Certified Accountants. You have been approached by Duncan

Seymour, the chief finance officer of Plaza, to advise on a bid that Plaza is proposing to make for the purchase of

MCM. You have ascertained the following from a briefing note received from Duncan.

MCM provides training in management, communications and marketing to a wide range of corporate clients, including

multi-nationals. The ‘MCM’ name is well regarded in its areas of expertise. MCM is currently wholly-owned by

Frontiers, an international publisher of textbooks, whose shares are quoted on a recognised stock exchange. MCM

has a National and an International business.

The National business comprises 11 training centres. The audited financial statements show revenue of

$12·5 million and profit before taxation of $1·3 million for this geographic segment for the year to 31 December

2004. Most of the National business’s premises are owned or held on long leases. Trainers in the National business

are mainly full-time employees.

The International business has five training centres in Europe and Asia. For these segments, revenue amounted to

$6·3 million and profit before tax $2·4 million for the year to 31 December 2004. Most of the International business’s

premises are held on operating leases. International trade receivables at 31 December 2004 amounted to

$3·7 million. Although the International centres employ some full-time trainers, the majority of trainers provide their

services as freelance consultants.

Required:

(a) Define ‘due diligence’ and describe the nature and purpose of a due diligence review. (4 marks)

正确答案：
2 MCM
(a) Nature and purpose of a ‘due diligence’ review
■ ‘Due diligence’ may be defined as the process of systematically obtaining and assessing information in order to identify
and contain the risks associated with a transaction (e.g. buying a business) to an acceptable level.
■ The nature of such a review is therefore that it involves:
? an investigation (e.g. into a company whose equity may be sold); and
? disclosure (e.g. to a potential investor) of findings.
■ A due diligence assignment consists primarily of inquiry and analytical procedures.
Tutorial note: It will not, for example, routinely involve tests of control or substantive procedures.
* As the timescale for a due diligence review is often relatively short, but wider in scope than the financial statements
(e.g. business prospects, market valuation), there may be no expression of assurance.
■ Its purpose is to find all the facts that would be of material interest to an investor or acquirer of a business. It may not
uncover all such factors but should be designed with a reasonable expectation of so doing.
■ Professional accountants will not be held liable for non-disclosure of information that failed to be uncovered if their
review was conducted with ‘due diligence’.

(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess the

quality of service provided to its clients. (3 marks)

正确答案：
(d) The following performance measures which could be used to assess the quality of service provided to its clients:
– The reliability of staff in keeping to scheduled appointment times with clients
– The responsiveness of staff to client enquiries or requests for assistance
– The quality of communications between SSH and its clients
– The competence of its staff in providing training to its clients
– The access times to staff upon the request of clients
– The availability of staff to meet emergency needs of clients
– The security of the data of its client base.
Notes: (i) Only six performance measures were required
(ii) Other relevant performance measures would be acceptable.

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