陕西省考生报名的缴费方式有哪些？应当注意什么问题？

发布时间：2020-01-10

ACCA考试是一个报名门槛较低但考试规定及其严格的考试，其证书的含金量和社会认可度吸引着众多的学子和公职人员不约而同地报考。在报考的时候不要忘了最重要的事情，就是缴费!那么缴费流程又是怎样的呢？且随51题库考试学习网一起去了解了解，建议收藏哦。

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。

在收到ACCA寄来的免试通知后尽快缴纳，若收到时间与考试报名时间比较接近，也可以与考试费一起缴纳。不用一次性交清的，注册报名时只需交注册费(按当年费用标准)，以后收到ACCA寄来付费通知(如免试费、年费、考试费)时，再逐项交纳。如果只是免试费的话是不着急的,完全可以和你下次的考试费用一起缴纳,一般同一年度里就行。

缴费流程：

1.登录ACCA官网www.accaglobal.com点击My ACCA

2、输入自己的7位ACCA ID和密码，点击Sign in to MY ACCA

3、在左边菜单中点击ACCOUNT ADMINISTRATION并选择Fees，payments and Print Receipts 4、页面跳转后选择需要付款的选项(Annual Subscription Fee-Sub Fee)在前面小方框里打√最后点击上方的Pay键

若ACCOUNT BALANCE数值为0，即表示年费账单还未生成，可以过几天再登录账户查看

5、点击后生成缴款页确认需要缴款的数额是否正确然后再次点击Pay键

注意事项：现在ACCA官网已开通支付宝支付方式，但用支付宝会存在支付不成功的风险，如果支付不成功，款项会被退回到自己的账户中，需要重新支付，请大家不要慌!

6、交付后会生成以下页面如需ACCA考试缴费发票可点击下方Print Receipt按钮

7、点击下方Continue后回到TRANSACTIONS SUMMARY如看到Account Balance显示0.00即为缴费成功(如果显示为95，可以刷新一下试试;刷新无效的，等两天再查看自己的账户，如果还是95即缴费失败，请重新支付，第一次付款会原路退回自己的账户里)

温馨提示：如果过了最后缴费期限，那么当年算没有交年费，你将面临ACCA账户被冻结的影响，已经成为会员也无法再以ACCA会员作为对外称呼，也无法参加ACCA考试，会直接影响你的考试进度的，不过别担心，你只需要邮件联系官方，开通付费窗口，从付费窗口将之前没有交的年费重新支付，另外还要支付一定数额的罚金，罚金数目与未缴纳年费的年数有关，具体费用由官方界定。全部完成以后被冻结的会员将重新获得ACCA会员的头衔

每年的ACCA年费是在一月几号前要交掉呢?还是每年交年费之前会来信通知啊

答：“学员和会员一样都要交年费，每一年的年费都应该在前一年的12月31号前结清，当然晚一点也没关系，不过不交年费的话ACCA会除名，并且根本没资格参加下次考试”

看到这里，相信大家对ACCA考试的缴费也有了一定的了解，希望这些消息能对初次报考ACCA的同学有些许的帮助，51题库考试学习网提前预祝大家顺利通过考试！

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) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the only

shareholders, were offered an increased profit share in the enlarged business for a period of two years after the

date of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels will

be resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at

30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(c) Acquisition of Marne
All business combinations within the scope of IFRS 3 ‘Business Combinations’ must be accounted for using the purchase
method. (IFRS 3.14) The pooling of interests method is prohibited. Under IFRS 3, an acquirer must be identified for all
business combinations. (IFRS 3.17) Sirus will be identified as the acquirer of Marne and must measure the cost of a business
combination at the sum of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, in exchange
for control of Marne; plus any costs directly attributable to the combination. (IFRS 3.24) If the cost is subject to adjustment
contingent on future events, the acquirer includes the amount of that adjustment in the cost of the combination at the
acquisition date if the adjustment is probable and can be measured reliably. (IFRS 3.32) However, if the contingent payment
either is not probable or cannot be measured reliably, it is not measured as part of the initial cost of the business combination.
If that adjustment subsequently becomes probable and can be measured reliably, the additional consideration is treated as
an adjustment to the cost of the combination. (IAS 3.34) The issue with the increased profit share payable to the directors
of Marne is whether the payment constitutes remuneration or consideration for the business acquired. Because the directors
of Marne fall back to normal remuneration levels after the two year period, it appears that this additional payment will
constitute part of the purchase consideration with the resultant increase in goodwill. It seems as though these payments can
be measured reliably and therefore the cost of the acquisition should be increased by the net present value of $11 million at
1 May 2007 being $5 million discounted for 1 year and $6 million for 2 years.

(b) A summary of the information needed to satisfy our obligations under the money laundering legislation and

any action that should be taken before agreeing to become tax advisers to the Saturn Ltd group. (5 marks)

正确答案：
(b) Before agreeing to become tax advisers to the Saturn Ltd group
Information needed:
– Proof of incorporation and primary business address and registered office.
– The structure, directors and shareholders of the company.
– The identities of those persons instructing the firm on behalf of the company and those persons that are authorised to
do so.
Action to take:
– Consider whether becoming tax advisers to the Saturn Ltd group would create any threats to compliance with the
fundamental principles of professional ethics, for example integrity and professional competence. Where such threats
exist, we should not accept the appointment unless the threats can be reduced to an acceptable level via the
implementation of safeguards.
– Contact the existing tax adviser in order to ensure that there has been no action by the Saturn Ltd group that would, on
ethical grounds, preclude us from accepting appointment.

3 Assume that today’s date is 10 May 2005.

You have recently been approached by Fred Flop. Fred is the managing director and 100% shareholder of Flop

Limited, a UK trading company with one wholly owned subsidiary. Both companies have a 31 March year-end.

Fred informs you that he is experiencing problems in dealing with aspects of his company tax returns. The company

accountant has been unable to keep up to date with matters, and Fred also believes that mistakes have been made

in the past. Fred needs assistance and tells you the following:

Year ended 31 March 2003

The corporation tax return for this period was not submitted until 2 November 2004, and corporation tax of ￡123,500

was paid at the same time. Profits chargeable to corporation tax were stated as ￡704,300.

A formal notice (CT203) requiring the company to file a self-assessment corporation tax return (dated 1 February

2004) had been received by the company on 4 February 2004.

A detailed examination of the accounts and tax computation has revealed the following.

– Computer equipment totalling ￡50,000 had been expensed in the accounts. No adjustment has been made in

the tax computation.

– A provision of ￡10,000 was made for repairs, but there is no evidence of supporting information.

– Legal and professional fees totalling ￡46,500 were allowed in full without any explanation. Fred has

subsequently produced the following analysis:

Analysis of legal & professional fees

￡

Legal fees on a failed attempt to secure a trading loan 15,000

Debt collection agency fees 12,800

Obtaining planning consent for building extension 15,700

Accountant’s fees for preparing accounts 14,000

Legal fees relating to a trade dispute 19,000

– No enquiry has yet been raised by the Inland Revenue.

– Flop Ltd was a large company in terms of the Companies Act definition for the year in question.

– Flop Ltd had taxable profits of ￡595,000 in the previous year.

Year ended 31 March 2004

The corporation tax return has not yet been submitted for this year. The accounts are late and nearing completion,

with only one change still to be made. A notice requiring the company to file a self-assessment corporation tax return

(CT203) dated 27 July 2004 was received on 1 August 2004. No corporation tax has yet been paid.

1 – The computation currently shows profits chargeable to corporation tax of ￡815,000 before accounting

adjustments, and any adjustments for prior years.

– A company owing Flop Ltd ￡50,000 (excluding VAT) has gone into liquidation, and it is unlikely that any of this

money will be paid. The money has been outstanding since 3 September 2003, and the bad debt will need to

be included in the accounts.

1 Fred also believes there are problems in relation to the company’s VAT administration. The VAT return for the quarter

ended 31 March 2005 was submitted on 5 May 2005, and VAT of ￡24,000 was paid at the same time. The previous

return to 31 December 2004 was also submitted late. In addition, no account has been made for the VAT on the bad

debt. The VAT return for 30 June 2005 may also be late. Fred estimates the VAT liability for that quarter to be ￡8,250.

Required:

(a) (i) Calculate the revised corporation tax (CT) payable for the accounting periods ending 31 March 2003

and 2004 respectively. Your answer should include an explanation of the adjustments made as a result

of the information which has now come to light. (7 marks)

(ii) State, giving reasons, the due payment date of the corporation tax (CT) and the filing date of the

corporation tax return for each period, and identify any interest and penalties which may have arisen to

date. (8 marks)

正确答案：

(a) Calculation of corporation tax
Year ended 31 March 2003
Corporation tax payable
There are three adjusting items:.
(i) The computers are capital items, as they have an enduring benefit. These need to be added back in the Schedule D
Case I calculation, and capital allowances claimed instead. The company is not small or medium by Companies Act
definitions and therefore no first year allowances are available. Allowances of ￡12,500 (50,000 x 25%) can be claimed,
leaving a TWDV of ￡37,500.
(ii) The provision appears to be general in nature. In addition there is insufficient information to justify the provision and it
should be disallowed until such times as it is released or utilised.
(iii) Costs relating to trading loan relationships are allowable, as are costs relating to the trade (debt collection, trade disputes
and accounting work). Costs relating to capital items (￡5,700) are not allowable so will have to be added back.
Total profit chargeable to corporation tax is therefore ￡704,300 + 50,000 – 12,500 + 10,000 + 5,700 = 757,500. There are two associates, and therefore the 30% tax rate starts at ￡1,500,000/2 = ￡750,000. Corporation tax payable is 30% x￡757,500 = ￡227,250.
Payment date
Although the rate of tax is 30% and the company ‘large’, quarterly payments will not apply, as the company was not large in the previous year. The due date for payment of tax is therefore nine months and one day after the end of the tax accounting period (31 March 2003) i.e. 1 January 2004.
Filing date
This is the later of:
– 12 months after the end of the period of account: 31 March 2004
– 3 months after the date of the notice requiring the return 1 May 2004
i.e. 1 May 2004.

4 (a) The purpose of ISA 510 ‘Initial Engagements – Opening Balances’ is to establish standards and provide guidance

regarding opening balances when the financial statements are audited for the first time or when the financial

statements for the prior period were audited by another auditor.

Required:

Explain the auditor’s reporting responsibilities that are specific to initial engagements. (5 marks)

正确答案：
4 JOHNSTON CO
(a) Reporting responsibilities specific to initial engagements
For initial audit engagements, the auditor should obtain sufficient appropriate audit evidence that:
■ the opening balances do not contain misstatements that materially affect the current period’s financial statements;
■ the prior period’s closing balances have been correctly brought forward to the current period (or, where appropriate, have
been restated); and
■ appropriate accounting policies are consistently applied or changes in accounting policies have been properly accounted
for (and adequately presented and disclosed).
If the auditor is unable to obtain sufficient appropriate audit evidence concerning opening balances there will be a limitation
on the scope of the audit. The auditor’s report should include:
■ a qualified (‘except for’) opinion;
■ a disclaimer of opinion; or
■ in those jurisdictions where it is permitted, an opinion which is:
– qualified (or disclaimed) regarding the results of operations (i.e. on the income statement); and
– unqualified regarding financial position (i.e. on the balance sheet).
If the effect of a misstatement in the opening balances is not properly accounted for and adequately presented and disclosed,
the auditor should express a qualified (‘except for’ disagreement) opinion or an adverse opinion, as appropriate.
If the current period’s accounting policies have not been consistently applied in relation to opening balances and if the change
has not been properly accounted for and adequately presented and disclosed, the auditor should similarly express
disagreement (‘except for’ or adverse opinion as appropriate).
However, if a modification regarding the prior period’s financial statements remains relevant and material to the current
period’s financial statements, the auditor should modify the current auditor’s report accordingly.

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