来看看对于大学生报考ACCA是否需要提供成绩单呢？赶紧看看！

发布时间：2020-05-20

大家想知道ACCA报考需要哪些资料吗？那么对于大学生报考ACCA是否需要提供成绩单呢？带着这个问题，我们一起来了解下吧！

对于报考ACCA是很多在校大学生想做的事，因为ACCA报考门槛较低，因此刚上大学的大学生都可以进行报名和注册。

那么，大学生报考ACCA需要提供什么资料？

ACCA学员一般情况下是需要提供成绩单的，请准备好您的以下证件待上传，所有上传文件为彩色扫描件或者照片格式。

符合下列情形之一者，可以不提供成绩单

1、学历/学位证书。持国外学历及MPAcc学员还需提交所有课程成绩单。

2、高校在校生注册需提交学校出具的在校证明函及所学所有学年的课程考试合格的成绩单。

ACCA总部推荐学员使用双币信用卡在线考试报名。这样将可以及时确认报名成功并且可以享受提前考试报名时段的优惠价格。

报名考试所需费用要一次交清吗?

不是的，要是一次缴清费用，那你就要荷包大出血了!估计连土都吃不起了，ACCA注册报名时只需交注册费，以后再逐项交纳免试费、年费、考试费。

考生可以随时关注自己的账单，并且注册后未及时上缴年费，会收到催缴邮件，补上就可以了。考试费用根据每次的报考科目和报考时间段来进行缴费。

现在想想，也不太可能让你一次交清，毕竟，很难完全打包票，在ACCA考试13个科目中，没有一个科目挂科，每一科都能一把过，如果没有通过，那么，下一个考季还要继续报名考试，还要递交考试费用。

不同考生注册ACCA时间的不同，导致年费缴纳的时间不同。考试费受考试阶段和ACCA报考时间影响，所以准备报考的考生抓紧时间报名。

报名以后，也比较有压力和动力，推着你每天做好计划，努力复习，积极应考。3.关于ACCA考试报名付款问题有些ACCA考试小伙伴反映，银行卡已划款，但MY ACCA10分钟内尚未入账，或者注册时仍旧提示需要付款。

则说明付款用于网络问题接收失败。请重新支付。支付失败的款项会在7个工作日左右原路退回到支付卡。如未及时收到退款，请及时联系ACCA查询。还有一种情况是，付款时出现错误，无法支付。

说明可能网络或者浏览器有问题，请尝试其他电脑和浏览器，如果还是无法解决问题。请截屏联系ACCA总部。

以上就是关于考试的全部内容了，如果想要了解更多关于考试的信息，大家可以来关注51题库考试学习网哦，51题库考试学习网每天会为大家更新和考试相关的内容的。 

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) Comment briefly on the use of its own tree plantations as a source of raw materials by Our Timbers Ltd.

(3 marks)

正确答案：
(ii) The use of its own tree plantations as a source of raw materials not only ensures available supplies of timber but may
also demonstrate that the directors of Our Timbers Ltd are mindful of the need for careful planning in the consumption
of natural resources. This concern with the need to protect the environment will enhance the reputation of Our Timbers
Ltd as an environmentally-conscious organisation which in turn may translate into a source of competitive advantage
since contemporary thought is very much focused on the environmental responsibilities of organisations with particular
regard to the use of natural resources such as timber.

20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.

Which of the following statements about the IAS 2 requirements in this area are correct?

1 Finished goods inventories may be valued on the basis of labour and materials cost only, without including overheads.

2 Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of finished goods.

3 Factory management costs should be included in fixed overheads allocated to inventories of finished goods.

A All three statements are correct

B 1 and 2 only

C 1 and 3 only

D 2 and 3 only

正确答案：D

3 Seejoy is a famous football club but has significant cash flow problems. The directors and shareholders wish to take

steps to improve the club’s financial position. The following proposals had been drafted in an attempt to improve the

cash flow of the club. However, the directors need advice upon their implications.

(a) Sale and leaseback of football stadium (excluding the land element)

The football stadium is currently accounted for using the cost model in IAS16, ‘Property, Plant, and Equipment’.

The carrying value of the stadium will be $12 million at 31 December 2006. The stadium will have a remaining

life of 20 years at 31 December 2006, and the club uses straight line depreciation. It is proposed to sell the

stadium to a third party institution on 1 January 2007 and lease it back under a 20 year finance lease. The sale

price and fair value are $15 million which is the present value of the minimum lease payments. The agreement

transfers the title of the stadium back to the football club at the end of the lease at nil cost. The rental is

$1·2 million per annum in advance commencing on 1 January 2007. The directors do not wish to treat this

transaction as the raising of a secured loan. The implicit interest rate on the finance in the lease is 5·6%.

(9 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)

正确答案：

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