北京市考生:ACCA国际注册会计师的缴费流程是怎么样的呢?

发布时间:2020-01-10


为了犒劳经历了一场“恶战”的ACCAer们,也为了犒劳沉浸在2020年新年到来的喜悦中但还想报名ACCA机考的你,51题库考试学习网帮你们准备了关于一些ACCA缴费流程,大家通常会遇到的部分问题:

ACCA证书是什么?

ACCA在国内被称为"国际注册会计师",是全球含金量高的财会金融领域的证书之一,在国际上的认可范围很广的财务人员资格证书。ACCA全称:英国特许公认会计师公会(The Association of Chartered Certified Accountants)。

ACCA证书的优点是什么?

他的优点分为以下几类:首先是在报名条件上门槛不高,不像国内其他类似的高级会计师一样有报考专业和工作年限的要求,它的报考并无专业限制;

其次,它的知识架构完整且基础,即便是无财会背景人士通过学习可以了解财务领域所有知识与技能;

最后,ACCA证书认可雇主皆为全球五百强企业。

拥有ACCA认证,就拥有了全球求职"通行证"

(一)ACCA考试费用分为哪几个部分?

1 ACCA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,2019年首次注册费和重新注册费均为£79。

2 ACCA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。2019年官网公布的学员年费为£105,以后年费以ACCA官网的公布为准,可能会有调整(2019年5月10日后注册的学生可以免除2019年的年费)。 2019年年底,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 ACCA考试费用

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。

4ACCA学习的费用

1. 各机构的教材及练习册(ACCA官方只有大纲,没有官方教材)

2. 网课。

3. 按科目划分,每门科目几百至几千不等,总计学费约2-4万。主要还是在必须缴纳的费用、课本费,在校生的学费或是网课费用。

(二) 为什么MyACCA登陆不上?为什么网页老是无法跳转到支付页面?

答:因为官网会自动识别您的IP地址并跳转到ACCA中国官网。但缴费和完成CPD的提交必须在ACCA全球官网登录MyACCA后进行操作

(三) 没有及时缴纳年费会有什么影响

答:如果会员没有在规定时间内及时支付所欠的费用(包括年费、会员申请费等),ACCA将会锁定你的个人账号,无法登录,收回你的ACCA学员或会员资格。 

(四)缴费过程中,系统经常出现Bug,导致不能顺利付费,这种情况下该怎么处理? 

答:建议使用Chrome或者火狐浏览器并清空历史记录和浏览器的Cookies,或者使用手机等移动设备登陆MyACCA,尽可能避开网络繁忙时段,提高支付的成功率。同时,您也可致电英国总部24小时服务热线+44 141 582 2000提供个人相关信息直接通过电话进行缴费。

(五)我的支付宝/银行卡显示已扣款,但是在MyACCA系统上显示没有支付成功,怎么办? 

答:支付宝/银行卡扣款成功不一定表示年费已成功支付。成功完成缴费后MyACCA的Account balance应该显示为0。  你的个人账户被成功扣款后,有可能需要等1-3天才能在ACCA系统上显示到账。如果超过3天以上您的Account balance仍然显示有欠费,则表示支付没有成功,相关费用会在2-15个工作日内退回到您的信用卡或支付宝。您可以再收到退款后,再次尝试支付即可。

(六)支付未成功,被退还的费用显示和原支付金额不同,为什么? 

答:由于支付金额和退回金额都会按照当天汇率转化为英镑支付或退款,每天的汇率波动会导致费用的差异。

(七)不交年费是否会影响考试?

 答:年费的缴纳一般是在年底11月-12月,在此期间,可正常进行12月考试,不过如果逾期未缴纳年费,ACCA官方将会锁定你的个人账号,无法登录。 

(八)如果忘交年费ACCA资格被取消怎么办?

已被除名的会员/学员可以向协会写封邮件,表明自己的意愿并索要电子版的重新注册表格。  ACCA学员需要缴纳当年所欠的ACCA考试费用以及重新注册费,并填写重新注册表后,传真或致电英国总部;ACCA会员则需要缴纳过往欠费及重新注册费,并填写重新注册表后,传真或致电英国总部。  更多疑问,可致电ACCA中国代表处。

以上就是关于ACCA缴费遇到哪些问题的相关内容。想了解更多关于2019年ACCA培训课程,欢迎加入关注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) Calculate Alvaro Pelorus’s capital gains tax liability for the tax year 2006/07 on the assumption that all

available reliefs are claimed. (8 marks)

正确答案:

 


(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to

be paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirus

to redeem the loan after seven years by paying the full amount of the interest to be charged over the ten year

period, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repayment

option is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initial

discussions with the bank about the possibility of repaying the loan within the next financial year. Sirus is

uncertain about the accounting treatment for the current loan agreement and whether the loan can be shown as

a current liability because of the discussions with the bank. (6 marks)

Appropriateness of the format and presentation of the report and quality of discussion (2 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案:
(d) Repayment of the loan
If at the beginning of the loan agreement, it was expected that the repayment option would not be exercised, then the effective
interest rate would be 8% and at 30 April 2008, the loan would be stated at $2 million in the statement of financial position
with interest of $160,000 having been paid and accounted for. If, however, at 1 May 2007, the option was expected to be
exercised, then the effective interest rate would be 9·1% and at 30 April 2008, the cash interest paid would have been
$160,000 and the interest charged to the income statement would have been (9·1% x $2 million) $182,000, giving a
statement of financial position figure of $2,022,000 for the amount of the financial liability. However, IAS39 requires the
carrying amount of the financial instrument to be adjusted to reflect actual and revised estimated cash flows. Thus, even if
the option was not expected to be exercised at the outset but at a later date exercise became likely, then the carrying amount
would be revised so that it represented the expected future cash flows using the effective interest rate. As regards the
discussions with the bank over repayment in the next financial year, if the loan was shown as current, then the requirements
of IAS1 ‘Presentation of Financial Statements’ would not be met. Sirus has an unconditional right to defer settlement for longer
than twelve months and the liability is not due to be legally settled in 12 months. Sirus’s discussions should not be considered
when determining the loan’s classification.
It is hoped that the above report clarifies matters.

4 Assume today’s date is 15 May 2005.

In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,

and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He

started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more

customers. However, he was eventually successful, and the business subsequently made profits.

The results for Bob’s business were as follows:

Period Schedule D Case I

Trading Profits/(losses)

1 October 2001 – 30 April 2002 13,500

1 May 2002 – 30 April 2003 (18,000)

1 May 2003 – 30 April 2004 28,000

Bob required funds to help start his business, so he raised money in three ways:

(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob

started selling books from his collection. These had risen considerably in value and sold for between £150 and

£300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.

Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.

(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising

chargeable gains totalling £23,720.

(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at £12,600

per year since he started this employment.

Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares

in August 2000, paying £3 per share. On 1 December 2004, Bob received a letter informing him that the company

had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company

estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.

He has not yet received any money.

Required:

(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.

Your advice should include reference to the badges of trade and their application to this case.

(9 marks)

正确答案:
(a) Evidence of trading
[Client address]
[Own address]
[Date]
Dear Bob,
I note that you have been selling some books in order to raise some extra income. While you believe that the sums are not
taxable, I believe that there may be a risk of the book sales being treated as a trade, and therefore taxable under Schedule D
Case I. We need to refer to guidance in the form. of a set of principles known as the ‘badges of trade’. These help determine
whether or not a trade exists, and need to be looked at in their entirety. The badges are as follows.
1. The subject matter
Some assets can be enjoyed by themselves as an investment, while others (such as large amounts of aircraft linen) are
clearly not. It is likely that such assets are acquired as trading stock, and are therefore a sign of trading. Sporting books
can be an investment, and so this test is not conclusive.
2. Frequency of transactions
Where transactions are frequent (not one-offs), this suggests trading. You have sold several books, which might suggest
trading, although you have only done this for a short period - between one and two years.
3. Length of ownership
Where items are bought and sold soon afterwards, this indicates trading. You bought your books in the 1990s, and the
length of time between acquisition and sale would not suggest trading.
4. Supplementary work and marketing
You are actively marketing the books on your internet website, which is an indication of trading.
5. Profit motive
A motive to make profit suggests trading activity. You sold the books to raise funds for your property business, and not
to make a profit as such, which suggests that your motive was to raise cash, and not make profits.
6. The way in which the asset sold was acquired.
Selling assets which were acquired unintentionally (such as a gift) is not usually seen as trading. You acquired the books
for your collection over a period of time, and while these were intentional acquisitions, the reasons for doing so were for
your personal pleasure.
By applying all of these tests, it should be possible to argue that you were not trading, merely selling some assets in
order to generate short-term cash for your business.
The asset disposals will be taxed under the capital gain tax rules, but as the books are chattels and do not form. part of
a set, they will be exempt from capital gains tax.
Yours sincerely
A N. Accountant

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