西藏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) Software Supply Co. (4 marks)

正确答案：
(c) Software Supply Co
Here it seems that Smith & Co has referred the provision of bespoke accounting software to an external provider – Software
Supply Co, and that a commission is being paid to Smith & Co for these referrals. It is common for audit firms to recommend
other providers to their audit clients.
This could be perceived as an objectivity and self-interest threat, as the audit firm is benefiting financially through
recommending clients to a particular provider of goods and services. However, if appropriate safeguards are in place, the
referrals and receipt of commissions can continue.
Action to be taken:
– Verification from all personnel involved with the audit of clients to whom Software Supply Co has provided a service that
they have no financial or personal interest in Software Supply Co.
– Smith & Co must ensure that:
For each client where a referral is made, full disclosure has been made to the client regarding the arrangement
Written acknowledgement that Smith & Co is to receive a referral fee should be obtained from the client.
– Procedures must be put into place to monitor the quality of goods and services provided by Software Supply Co to audit
clients.

(ii) Theory Y. (5 marks)

正确答案：
(ii) Theory Y is at the opposite end of the continuum and reflects a contemporary approach to motivation, reflecting growth in professional and service employment. It is based on the idea that the goals of the individual and the organsiation can– indeed should – be integrated and that personal fulfilment can be achieved through the workplace. It assumes that for most people, work is as natural as rest or play and employees will exercise self-discipline and self-direction in helping to achieve the organisation’s objectives. Physical and mental effort at work is perfectly natural and is actively sought as a source of personal satisfaction.
In addition, the average employee seeks and accepts responsibilty and creativity. Innovative thinking is widely distributed amongst the whole population and should therefore be encouraged in the work situation.
The intellectual ability of the average person is only partly used and should be encouraged and thus individuals are motivated by seeking self-achievement. Since control and punishment are not required, management therefore has to encourage and develop the individual. However, the operation of a Theory Y approach can be difficult and frustrating,time consuming and sometimes regarded with suspicion.

(ii) Explain, with reasons, the relief available in respect of the fall in value of the shares in All Over plc,

identify the years in which it can be claimed and state the time limit for submitting the claim.

(3 marks)

正确答案：

 

20 Which of the following events occurring after the balance sheet date are classified as adjusting, if material?

1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost.

2 A valuation of land and buildings providing evidence of an impairment in value at the year end.

3 The issue of shares and loan notes.

4 The insolvency of a customer with a balance outstanding at the year end.

A 1 and 3

B 2 and 4

C 2 and 3

D 1 and 4

正确答案：B

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