怎么领取ACCA证书？

发布时间：2022-02-06

ACCA考试通过后，一般什么时候领取证书呢?接下来就和51题库考试学习网一起来看看ACCA考试合格证书领取时间的相关信息。

ACCA考试合格证书属于电子证书，不需要领取，有需求的考生可自行下载打印。考生在做完每个阶段的线上测试之后，等待三五天的时间，ACCA官方审核通过后，就会自动生成ACCA考试合格证书，证书为PDF版本。具体打印流程为：

1.登录MYACCA，点击Exam Status&Results。

2.点击右边的Print a Certificate，会出现以下页面，点击View Certificate选择证书点击下载即可。

通过考试仅为第一步，想要成为ACCA会员还有其他要求：当你学完了ACCA的所有课程，且通过了考试，并在线完成相应的Professionalism ａｎｄ　 ethics学习和测试，还必须具备三年及以上的工作经验，才可以进行申请。提交申请后，需要通过审核才能正式成为ACCA会员。

具体申请流程为：登录ACCA网站下载并填写《ACCA会员申请表》，并在满足会员必要条件后向ACCA递交ACCA会员申请表。ACCA总部会对申请人进行资料审核，审核通过后，会为申请人颁发ACCA会员证书，一般这个过程需要两个月的时间。等拿到证书后，小伙伴们就是正式的ACCA会员了。

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

一、在校学生所需准备的注册材料：

(1)中英文在校证明(原件必须为彩色扫描件)

(2)中英文成绩单(均需为加盖所在学校或学校教务部门公章的彩色扫描件)

(3)中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖所在学校或学校教务部门公章的彩色扫描件)

(4)2寸彩色证件照一张

二、非在校学生所需准备的注册资料(符合学历要求)：

(1)中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件)

(2)中英文学历证明(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件MPAcc专业，需提供中英文成绩单和国外学历成绩单)

(3)2寸彩色证件照一张

以上就是关于ACCA考试合格证书的相关分享，各位同学都清楚了吗?想要了解更多ACCA考试相关的信息，请多多关注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。

(d) Explain whether or not Dovedale Ltd, Hira Ltd and Atapo Inc can register as a group for the purposes of value

added tax. (3 marks)

正确答案：
(d) Dovedale Ltd and Hira Ltd can register as a group for the purposes of value added tax (VAT) because Dovedale Ltd controls
Hira Ltd and both companies are established in the UK in that their head offices are in the UK.
Dovedale Ltd will also control Atapo Inc. However, Atapo Inc cannot be part of a group registration unless it is established
in the UK or has a fixed establishment in the UK. It will be regarded as established in the UK if it is centrally managed and
controlled in the UK or if its head office is in the UK. A fixed establishment is a place where the company has staff and
equipment and where its business is carried on.

(ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receive

on incorporation, without triggering a capital gains tax (CGT) liability. (3 marks)

正确答案：
(ii) As Sharon is entitled to the full rate of business asset taper relief, any gain will be reduced by 75%. The position is
maximised where the chargeable gain equals Sharon’s unused capital gains tax annual exemption of ￡8,500. Thus,
before taper relief, the gain she requires is ￡34,000 (1/0·25 x ￡8,500).
The amount to be held over is therefore ￡46,000 (80,000 – 34,000). Where part of the consideration is in the form
of cash, the gain eligible for incorporation relief is calculated using the formula:
Gain deferred           =                    Gain x value of shares issued/total consideration
The formula is        manipulated on the following basis:
￡46,000                    =                     ￡80,000 x (shares/120,000)
Shares/120,000     =                     ￡46,000/80,000
Shares                     =                     ￡46,000 x 120,000/80,000
i.e. ￡69,000.
As the total consideration is ￡120,000, this means that Sharon can take ￡51,000 (￡120,000 – ￡69,000) in cash
without any CGT consequences.

(ii) Assuming that Donald operates through a company, advise Donald on the corporation tax (CT) that

would be payable for the year ended 31 March 2007 if he pays himself a gross salary of ￡31,000, plus

a net dividend of ￡10,000, instead of a gross salary of ￡42,648. (4 marks)

正确答案：

 

18 Which of the following statements about accounting ratios and their interpretation are correct?

1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.

2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.

3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.

A 2 and 3 only

B 1 and 3 only

C 1 and 2 only

D All three statements are correct

正确答案：C

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