速来本篇文章看看！2020年国际注册会计师ACCA考试报名的费用

发布时间：2020-01-10

无论是在跨国公司和专业机构，还是在政府机构、大型跨国企业、著名会计师事务所、咨询公司以及证券金融企业，只要学好了ACCA就更有机会学到更多的高级财务管理知识，帮助我们更好地胜任高级财务管理者岗位。但很多人都担心ACCA的考试成本太高，无法承担。今天就给大家详细的介绍一二。

ACCA考试费用主要分为三个部分：

 1、注册费

首先要注册成为ACCA的学员，此项有一个需要一次性即时缴纳的注册费用，首次注册费和重新注册费均为￡79。

2、年费

注册成ACCA学员后，您需要每年缴纳年费，以保持学员/会员身份。官网公布的学员年费为￡112，以后年费以ACCA官网的公布为准，可能会有调整。

年费这里需要特别注意的是：

1、5月10日前注册的需要缴纳本年度的年费；

2、5月10日后注册的学生可以免除本年度的年费。

（注意可能上下有3-5天差异）

年底，您需要缴纳2020年的年费，以保持学员/会员身份。同时，此后每年年底，您都需要缴纳下一年的年费了，您如果没有在规定时间内及时付清所欠的任何费用(年费、免试费等)都将被除名。请您登录ACCA全球官网在MY ACCA中查看自己是否有任何欠费账单并及时支付。

3、考试阶段介绍

ACCA一共有15科，需要考试的科目为13科。具体科目如下：

第一阶段:

主要涉及作为一名财务助理或审计助理应该具备的专业知识，第一阶段完成可获得全球认可的ACCA 知识阶段资格证书—初级商业会计证书；课程列表：

知识课程

(AB)会计师与企业 Accountant in Business

(MA)管理会计 Management Accounting

(FA)财务会计 Financial Accounting

第二阶段：

主要涵盖作为一名财务经理或审计经理或企业中层管理者应具备的专业技能，通过以下六门课程的考试可获得全球认可的 ACCA 技能阶段资格证书—高级商业会计证书，同时提交一篇7500 字左右的论文还可申请获得英国牛津布鲁克斯大学本科学位，并可赴英国本科参加毕业典礼以及继续读研；

课程列表：

(LW)公司法与商法 Corporate and Business Law

(PM)业绩管理 Performance Management

(TX)税务 Taxation

(FR)财务报告 Financial Reporting

(AA)审计与认证业务 Audit and Assurance

(FM)财务管理 Financial Management

第三阶段：

主要涵盖作为一名财务总监或审计合伙人或企业高管应具备的核心技能，通过后面五门课程考试后 可获得 ACCA 资格认证，并可申请英国牛津布鲁克斯大学、伯明翰城市大学等国外大学的硕士学位；

课程列表：

(SBL)企业战略领导力 Strategic Business leader

(SBR）企业战略报告 Strategic Business Reporting

(AFM)高级财务管理 Advanced Financial Management

(APM)高级业绩管理 Advanced Performance Management

(ATX)高级税务 Advanced Taxation

(AAA)高级审计与认证业务 Advanced Audit and Assurance

注：所有课程中 AB-SBR 是必考课程，AFM-AAA 是选修课程（4 选 2）

ACCA各科目的考试费用根据考生报考时间不同，有所区别。报考时段分为提前报名时段，常规报名时段和后期报名时段。具体费用敬请参照费用标准。免试课程要交纳免试费，免试费与提前报名时段考试费相同；补考需另交费，费用与考试费用相同。由于每人免试科目不同，所以教材和培训费用因人而异。

 

愉快的时光总是很短暂，以上就是今天51题库考试学习网为大家分享的全部内容，如有其他疑问请继续关注51题库考试学习网！

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) Explain the advantages and the disadvantages of:

(i) the face to face interview between two people; (6 marks)

正确答案：
(b) (i) The face to face interview is the most common form. of interview. In this situation the candidate is interviewed by a single representative of the employing organisation.
The advantages of such interviews are that they establish an understanding between the participants, are cost effective for the organisation (only one member of the organisation’s staff is involved) and, because of the more personal nature, ensure that candidates feel comfortable.
The disadvantages are that the selection interview relies on the views and impression of a single interviewer that can be both subjective and biased. In addition, the interviewer may be selective in questioning and it is easier for the candidate to hide weaknesses or lack of ability.

(c) Wader is reviewing the accounting treatment of its buildings. The company uses the ‘revaluation model’ for its

buildings. The buildings had originally cost $10 million on 1 June 2005 and had a useful economic life of

20 years. They are being depreciated on a straight line basis to a nil residual value. The buildings were revalued

downwards on 31 May 2006 to $8 million which was the buildings’ recoverable amount. At 31 May 2007 the

value of the buildings had risen to $11 million which is to be included in the financial statements. The company

is unsure how to treat the above events. (7 marks)

Required:

Discuss the accounting treatments of the above items in the financial statements for the year ended 31 May

2007.

Note: a discount rate of 5% should be used where necessary. Candidates should show suitable calculations where

necessary.

正确答案：

(b) Explain in the context of Flavours Fine Foods, what is meant by:

(i) responsibility; (4 marks)

正确答案：
(b) (i) RESPONSIBILITY is the liability of a person to be called to account for their actions and results, and is therefore an obligation to take some action to discharge that responsibility. Unlike authority, responsibility cannot be delegated. There is however some discussion on the extent to which this statement is true: the idea that responsibility cannot be delegated is too simplistic. Any task contains an element of responsibility. It is the idea of accountability and the direction of responsibility that is the relevant concept and is the problem at Flavours Fine Foods; ultimate responsibility resides with the owners. It is self evident that it is impossible to exercise authority without responsibility because this could lead to problems of control and therefore undesirable outcomes for the organisation. However, the superior (the owner) is always ultimately responsible for the actions of his or her subordinates. The key element here is the recognition of discretion by virtue of the person’s position. This underlines the doctrine of absolute responsibility; the superior is always ultimately accountable.

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