内蒙古考生：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。

4、ACCA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。

(ii) the panel interview with more than one interviewer. (5 marks)

正确答案：
(ii) Panel interviews are often used for senior appointments and consist of two or more interviewers.

The advantages of such interviews are that they allow opinion and views to be shared amongst the panel. They provide a more complete and coherent approach, hence problems of bias inherent in face to face interviews can be reduced.

They may also be appropriate where an individual with specialist or technical skills has to support the interviewer in relation to assessing the technical competencies of the interviewee.The disadvantages are that panel interviews can be difficult to control, interviewers may deviate or ask irrelevant questions and they can be easily dominated by a strong personality who is able unduly to influence others. In addition,
such interviews can often result in disagreement amongst the panel members.

(b) Advise on the capital gains implications should Trent Limited’s old building be sold as proposed. Support your

advice with relevant calculations. (4 marks)

正确答案：

 

This gives a higher post-entry loss of ￡50,000 (150,000 – 100,000) and so it is advisable for Trent Limited to make
this election.
The ￡100,000 of pre-entry losses are still available, but can only be set against gains on assets which:
(i) Trent Limited sold prior to being acquired (subject to the normal carry back restrictions), or
(ii) Trent Limited already owned when it was acquired, or
(iii) Trent Limited acquired from outside the group and used in its trade after being bought by Tay Limited.

(b) Chatam, a limited liability company, is a long-standing client. One of its subsidiaries, Ayora, has made losses

for several years. At your firm’s request, Chatam’s management has made a written representation that goodwill

arising on the acquisition of Ayora is not impaired. Your firm’s auditor’s report on the consolidated financial

statements of Chatam for the year ended 31 March 2005 is unmodified. Your firm’s auditor’s report on the

financial statements of Ayora is similarly unmodified. Chatam’s Chief Executive, Charles Barrington, is due to

retire in 2006 when his share options mature. (6 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：
(b) Unmodified auditor’s reports
Ethical and professional issues
■ An unmodified opinion means, inter alia, that:
– there are no material matters giving rise to disagreement with the auditor; and
– the auditor’s report does not include an emphasis of matter paragraph (e.g. regarding going concern).
■ By implication the auditor must have obtained sufficient appropriate evidence that notwithstanding the losses:
– the going concern basis is appropriate to Ayora’s financial statements and any related matters (e.g. parental
support) are adequately disclosed therein;
– goodwill in Chatam’s consolidated financial statements is not materially impaired.
■ Management’s written representation (that the goodwill is not impaired) must have been necessary (otherwise it should
not have been asked for). This means that Bartolome does not have sufficient other audit evidence. This seems dubious
as management should have carried out an impairment test to satisfy themselves that goodwill is not impaired. This
test should similarly have satisfied Bartolome.
■ If there is evidence that goodwill is impaired management’s refusal to write it down might be considered a fraud.
■ The matter may cast doubt on the quality of audit evidence obtained in other areas. All other matters on which
management representations have been obtained should be reviewed by another audit partner/manager.
■ Charles Barrington is retiring next year and his share options would presumably be worth less if goodwill were written
down. His position in this long-standing client suggests a familiarity threat.
■ Bartolome may be threatened by self-interest to accept the representation as sufficient in order to retain the client.
■ Bartolome may be unduly influenced by a combination of factors (familiarity and previous experience) and failing to
exercise the necessary degree of professional scepticism.
Implications for continuation with assignment
There is no reason why the audit should not be continued. However, a change in senior audit staff and audit manager may
be overdue. The unmodified auditor’s reports should be subject to a cold review and any quality control issues raised with
the staff who conducted the audit.

(b) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing the

QUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)

正确答案：
(b) One approach that the directors of Moffat Ltd could adopt would be to ignore the qualitative benefits that may arise on the
basis that there is too much subjectivity involved in their assessment. The problem that this causes is that the investment will
probably look unattractive since all costs will be included in the evaluation whereas significant benefits and savings will have
been ignored. Hence such an approach is lacking in substance and is not recommended.
An alternative approach would involve attempting to attribute values to each of the identified benefits that are qualitative in
nature. Such an approach will necessitate the use of management estimates in order to derive the cash flows to be
incorporated in a cost benefit analysis. The problems inherent in this approach include gaining consensus among interested
parties regarding the footing of the assumptions from which estimated cash flows have been derived. Furthermore, if the
proposed investment does take place then it may well be impossible to prove that the claimed benefits of the new system
have actually been realised.
Perhaps the preferred approach is to acknowledge the existence of qualitative benefits and attempt to assess them in a
reasonable manner acceptable to all parties including the company’s bank. The financial evaluation would then not only
incorporate ‘hard’ facts relating to costs and benefits that are quantitative in nature, but also would include details of
qualitative benefits which management consider exist but have not attempted to assess in financial terms. Such benefits might
include, for example, the average time saved by location managers in analysing information during each operating period.
Alternatively the management of Moffat Ltd could attempt to express qualitative benefits in specific terms linked to a hierarchy
of organisational requirements. For example, qualitative benefits could be categorised as being:
(1) Essential to the business
(2) Very useful attributes
(3) Desirable, but not essential
(4) Possible, if funding is available
(5) Doubtful and difficult to justify.

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