想知道ACCA的免试费可以退回支付宝吗?来了解一下吧!
发布时间:2020-05-01
最近,有同学问,用支付宝支付的ACCA免试费可以退到支付宝中吗?怎么退呢?今天我们来详细介绍下ACCA考试政策中的退费问题。
免考的费用与我们常规报考的费用有所不同。
免试费用在应用知识阶段是£91,包含科目:会计师与企业、管理会计以及财务会计;
应用技术阶段是£114,包含科目:公司法与商法、业绩管理、税务、财务报告、审计与认证业务以及财务管理。
其实,免试的费用标准就是按照早期报名时段来定的,因此相较于常规报考来说还是有一定的优惠政策。
一般来讲,在我们收到ACCA寄来的免试通知后应尽快缴纳免试费用,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,以后收到ACCA寄来付费通知时,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。
在ACCA报考时间截止之前,学员都可以进入ACCA后台的my ACCA里去修改考试信息,退考、更改考场、更改考试科目或者增加考试科目等等,其中也包括了免试费用。在后台申请退考后,我们所缴纳的免试费用也会退回到你的ACCA账户中,不能退回到银行卡或支付宝。
学员在后台申请退费或者进行别的操作时,应该注意以下这些问题,否则很可能修改不成功导致后续一系列的麻烦,学员请仔细阅读了解清楚。
学员必须要在正常报考日期截止之前申请退考,且申请退考被后台受理之后,预缴的考试费用或免考费,只能退还到ACCA账户用以支付下一次的考试费用或者年费,不能原路退还到银行卡。未缴费成功的考试费或免考费,可按照原路径返回,学员重新缴纳即可。
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,如果支付不成功或者免试退费,款项会被退回到自己的账户中,所以请大家放心。
好了,看了上面的内容,相信小伙伴对ACCA免试费用及缴费流程有了一定的了解。如果还想了解更多信息,欢迎来51题库考试学习网留言哦!
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。
(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm of
Chartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)
(ii) Consultation – it may not be possible to hold extensive consultations on specialist issues within a small firm, due to a
lack of specialist professionals. There may be a lack of suitably experienced peers to discuss issues arising on client
engagements. Arrangements with other practices for consultation may be necessary.
Training/Continuing Professional Development (CPD) – resources may not be available, and it is expensive to establish
an in-house training function. External training consortia can be used to provide training/CPD for qualified staff, and
training on non-exam related issues for non-qualified staff.
Review procedures – it may not be possible to hold an independent review of an engagement within the firm due to the
small number of senior and experienced auditors. In this case an external review service may be purchased.
Lack of specialist experience – where special skills are needed within an engagement; the skills may be bought in, for
example, by seconding staff from another practice. Alternatively if work is too specialised for the firm, the work could be
sub-contracted to another practice.
Working papers – the firm may lack resources to establish an in-house set of audit manuals or standard working papers.
In this case documentation can be provided by external firms or professional bodies.
(b) Using the unit cost information available and your calculations in (a), prepare a financial analysis of the
decision strategy which TOC may implement with regard to the manufacture of each product. (6 marks)
2 Assume that today’s date is 1 July 2005.
Jan is aged 45 and single. He is of Danish domicile but has been working in the United Kingdom since 1 May 2004
and intends to remain in the UK for the medium to long term. Although Jan worked briefly in the UK in 1986, he
has forgotten how UK taxation works and needs some assistance before preparing his UK income tax return.
Jan’s salary from 1 May 2004 was £74,760 per annum. Jan also has a company car – a Jaguar XJ8 with a list price
of £42,550 including extras, and CO2 emissions of 242g/km. The car was available to him from 1 July 2004. Free
petrol is provided by the company. Jan has other taxable benefits amounting to £3,965.
Jan’s other 2004/05 income comprises:
£
Dividend income from UK companies (cash received) 3,240
Interest received on an ISA account 230
Interest received on a UK bank account 740
Interest remitted from an offshore account (net of 15% withholding tax) 5,100
Income remitted from a villa in Portugal (net of 45% withholding tax) 4,598
The total interest arising on the offshore account was £9,000 (gross). In addition, Jan has not remitted other
Portuguese rental income arising in the year, totalling a further £1,500 (gross).
Jan informs you that his employer is thinking of providing him with rented accommodation while he looks for a house
to buy. The accommodation would be a two bedroom flat, valued at £155,000 with an annual value of £6,000. It
would be made available from 6 August 2005. The company will pay the rent of £600 per month for the first six
months. All other bills will be paid by Jan.
Jan also informs you that he has 25,000 ordinary shares in Gilet Ltd (‘Gilet’), an unquoted UK trading company. He
has held these shares since August 1986 when he bought 2,500 shares at £4.07 per share. In January 1994, a
bonus issue gave each shareholder nine shares for each ordinary share held. In the last week all Gilet’s shareholders
have received an offer from Jumper plc (‘Jumper’) who wishes to acquire the shares. Jumper has offered the following:
– 3 shares in Jumper (currently trading at £3.55 per share) for every 5 shares in Gilet, and
– 25p cash per share
Required:
(a) Calculate Jan’s 2004/05 income tax (IT) payable. (11 marks)
(c) Without changing the advice you have given in (b), or varying the terms of Luke’s will, explain how Mabel
could further reduce her eventual inheritance tax liability and quantify the tax saving that could be made.
(3 marks)
The increase in the retail prices index from April 1984 to April 1998 is 84%.
You should assume that the rates and allowances for the tax year 2005/06 will continue to apply for the
foreseeable future.
(c) Further advice
Mabel should consider delaying one of the gifts until after 1 May 2007 such that it is made more than seven years after the
gift to the discretionary trust. Both PETs would then be covered by the nil rate band resulting in a saving of inheritance tax
of £6,720 (from (b)).
Mabel should ensure that she uses her inheritance tax annual exemption of £3,000 every year by, say, making gifts of £1,500
each year to both Bruce and Padma. The effect of this will be to save inheritance tax of £1,200 (£3,000 x 40%) every year.
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