黑龙江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。

2 The draft financial statements of Rampion, a limited liability company, for the year ended 31 December 2005

included the following figures:

$

Profit 684,000

Closing inventory 116,800

Trade receivables 248,000

Allowance for receivables 10,000

No adjustments have yet been made for the following matters:

(1) The company’s inventory count was carried out on 3 January 2006 leading to the figure shown above. Sales

between the close of business on 31 December 2005 and the inventory count totalled $36,000. There were no

deliveries from suppliers in that period. The company fixes selling prices to produce a 40% gross profit on sales.

The $36,000 sales were included in the sales records in January 2006.

(2) $10,000 of goods supplied on sale or return terms in December 2005 have been included as sales and

receivables. They had cost $6,000. On 10 January 2006 the customer returned the goods in good condition.

(3) Goods included in inventory at cost $18,000 were sold in January 2006 for $13,500. Selling expenses were

$500.

(4) $8,000 of trade receivables are to be written off.

(5) The allowance for receivables is to be adjusted to the equivalent of 5% of the trade receivables after allowing for

the above matters, based on past experience.

Required:

(a) Prepare a statement showing the effect of the adjustments on the company’s net profit for the year ended

31 December 2005. (5 marks)

正确答案:

4 Graham Smith is Operations Director of Catering Food Services (CFS) a £1·5 billion UK based distributor of foods to

professional catering organisations. It has 30 trading units spread across the country from which it can supply a

complete range of fresh, chilled and frozen food products. Its customers range from major fast food chains, catering

services for the armed forces down to individual restaurants and cafes. Wholesale food distribution is very much a

price driven service, in which it is very difficult to differentiate CFS’s service from its competitors.

Graham is very aware of the Government’s growing interest in promoting good corporate environmental practices and

encouraging companies to achieve the international quality standard for environmentally responsible operations. CFS

operates a fleet of 1,000 lorries and each lorry produces the equivalent of its own weight in pollutants over the course

of a year without the installation of expensive pollution control systems. Graham is also aware that his larger

customers are looking to their distributors to become more environmentally responsible and the ‘greening’ of their

supply chain is becoming a real issue. Unfortunately his concern with developing a company-wide environmental

management strategy is not shared by his fellow managers responsible for the key distribution functions including

purchasing, logistics, warehousing and transportation. They argued that time spent on corporate responsibility issues

was time wasted and simply added to costs.

Graham has decided to propose the appointment of a project manager to develop and implement a company

environmental strategy including the achievement of the international quality standard. The person appointed must

have the necessary project management skills to see the project through to successful conclusion.

You have been appointed project manager for CFS’s ‘environmentally aware’ project.

Required:

(a) What are the key project management skills that are necessary in achieving company-wide commitment in

CFS to achieve the desired environmental strategy? (15 marks)

正确答案:

(a) Simply defined, a project is ‘activity that has a start, a middle and an end and consumes resources’ – it is therefore a discrete
activity aimed at achieving a specific objective or range of objectives. Graham is intent on using the ‘environmentally aware’
project to achieve a specific objective – the attainment of the international environmental standard. He is, however, aware
that there are a number of internal stakeholders inside the company who question the significance of such a project.
Externally, he can point to significant stakeholders, including customers and government who are looking for CFS to become
more environmentally aware. The project is likely to have strategic and not simply operational or administrative significance
and the person appointed into the role of project manager, ideally, should have both the traditional skills associated with
project management plus those of strategic management. Grundy and Brown list the traditional project management
techniques as:

Clearly, the project manager must have the technical project management skills, being able to manage the project through its
life cycle, which involves defining the project in terms of project objectives and scope as defined by time, cost and quality.
Planning the project in terms of breaking the overall project down into separate activities, estimating the resources required
and linking activities to resources in terms of time and priorities. Implementing the plan, including reviewing the progress in
meeting time and cost objectives and taking corrective action where and when necessary. Finally, reviewing the outcomes of
the project in terms of what was delivered to the customer and the extent to which client expectations were met.
The strategic nature of the project means that the project manager must have significant leadership skills, not only of the
project team, who are likely to come from different functions and parts of the company, but also influential stakeholders inside
and outside the company. This implies they should have good ‘political’ and communication skills as the project is of strategic
significance to the company. The ability to show how this particular project fits with the overall strategy of the firm is
important. The project is an important part in the achievement of the company strategy and in CFS’s case may help it
differentiate itself from its competitors. However, the project manager must recognise that there will be resistance from existing
managers reluctant to see resources committed to projects outside of the traditional value chain of the company. Certainly,
the project manager for the ‘environmentally aware’ project will themselves need to be aware of the external environmental
pressures prompting the firm to set itself specific environmental objectives and be able to link into supportive networks and
alliances. Finally, Grundy and Brown argue that the project manager will be the key to reviewing and learning from the project,
assessing whether defined objectives were achieved, the effectiveness or otherwise of the implementation process and how
key stakeholders were managed. The danger is that projects are seen as ‘one-off’ rather than contributing to the knowledge
and learning of the organisation. There may be a significant ‘learning curve’ that the firm has to go down and look tocontinuously improve its project management process.


(b) Analyse how effective project management could have further improved both the process and the outcomes

of the website re-design project. (10 marks)

正确答案:

(b) Effective project management could have improved the conduct of the website re-design project in the following ways:
Detailed planning
During the delivery of the project the lack of a formal detailed plan means that there is no baseline for review and control.
The absence of monitoring progress against that plan is also very evident. The meetings are events where, although progress
appears to have been made, it is unclear how much progress has been made towards the delivery of the final re-designed
website. Effective project management would have mandated the production of a detailed plan. There is no mention of a
project plan, a critical path analysis, a Gantt chart or supporting project management software.
Effective monitoring and control
The board were not kept up to date about progress and were only alerted to potential issue when the finance director became
concerned about spiralling costs. This is a failure of monitoring and control, aggravated by the fact that there is no project
plan to monitor against. Effective project management would have required formal progress to the sponsor (in this case the
board). Such monitoring should lead to project control, where suggested actions are considered and implemented to deal with
project slippage. The planning, monitoring and controlling aspects of project management are completely absent from the
scenario and so none of the usual project management monitoring and reporting structures were in place to alert the board.
Mandating of substitutes
Initial progress is hampered by the absence of key personnel at meetings 3 and 4 and the inappropriate sign-off by the RP
(already discussed above) of the technical design. The requirement for the TD to produce a technical report also slows
progress. These problems could have been addressed by ensuring that substitutes were available for these meetings who
understood their role and the scope of their authority. Effective project management would have ensured that progress would
not have been delayed by the absence of key personnel from the progress meetings.
Standards for cost-benefit analysis
The cost-benefit analysis provided by the MM is flawed in two ways. Firstly, the assumptions underpinning the benefits are
not explained. There is no supporting documentation and it appears, at face value, that year four and five benefits have been
greatly inflated to justify the project. Secondly, it would be usual to discount future costs and benefits using an agreed discount
rate. This has not been done, so the time value of money has not been taken into account. Effective project management
would have defined standards for the cost-benefit analysis based on accepted practice.
Estimating, risks and quality
The reaction of the board to the cost-benefit analysis also appears unrealistic. They appear to have suggested a budget and
a timescale which does not take into account the complexity of the remaining work or the resources available to undertake
it. The estimating part of the project management framework appears to be lacking. It is clear at the final meeting that the
website will not be ready for launch. However, the MM decides to take the risk and achieve the imposed deadline and take
a chance on the quality of the software. This decision is made against the advice of his TD and without any information about
the quality of the software. Effective project management would have mandated a framework for considering the balance
between risk and quality.

The MM does not inform. the board of the TD’s advice. The MM, like many project managers (because the MM now appears
to have adopted this role) finds it politically more acceptable to deliver a poor quality product on time than a better quality
product late. Unfortunately the product quality is so poor that the decision proves to be the wrong one and the removal of the
software (and the resignation of the MM) ends the project scenario.


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