好消息来啦！内蒙古工薪阶层想要报考2020年ACCA考试的，你需要知道这些

发布时间：2020-01-09

随着ACCA考试逐年火爆起来，步入2020年预计报考的人数将会更多。近期不少准备报考ACCA考试的小伙伴听闻ACCA考试收费比较高，而打起了退堂鼓，51题库考试学习网有一个好消息想要告诉大家，当大家满足一些条件之后，有一些科目是可以免考的哟，同时也想告诉大家收获和付出是成正比的，尽管ACCA考试相比较其他考试而言收费偏高，但当你拿到证书的那一刻你就会明白自己的付出是值得的，那份喜悦是多少钱都买不来的。接下来，51题库考试学习网为大家讲解一下许多ACCAer关心的收费问题，建议收藏起来哦~

首先，考试收费的金额是不固定的，是根据科目、报考时间的不同，换句话来说越早报名所需要的费用也就越少，ACCA报考一门考试科目的费用从114英镑~350英镑不等，具体取决于你所报考的科目是什么，以及报考的时间是早期、中期还是晚期报名。

一般ACCA考下来的费用1-2万。ACCA考试费用约为：79+105+（AB-LW费用）+114*5（PM-FM）+188（SBL）+147*3（SBR+2门选修课）=1383+（AB-LW费用，费用是每科70-80英镑），这样下来，你所缴纳的ACCA官方报名费用约在人民币一万四到两万左右。有些同学有免考科目，但是温馨提示一下，虽然是免考，但仍然需要缴纳考试科目的费用的，因此建议大家可以在报名早期的时候缴纳就可以少支出一些费用了，因此，也算是变相的节约了教材费和培训费

注意：

ACCA学员可使用双币信用卡（支持人民币及英镑结算）或者支付宝完成费用支付，如果使用汇票方式交纳考试费用，您需等待收到总部的纸质考试报名表，填写完整的考试报名表及办理汇票后一起邮寄到英国进行考试报名。使用汇票进行考试报名只能申请常规时段的考试报名。

ACCA首次注册（或重新注册）费用：79英镑

ACCA年费：105英镑

ACCA免考费用：F阶段76英镑/科、P阶段103英镑/科

以上的这些信息希望对萌新们有所帮助，51题库考试学习网在这里真诚地告诉大家：“人生终有许多选择。每一步都要慎重。但是一次选择不能决定一切。不要犹豫，作出选择就不要后悔。只要我们能不屈不挠地奋斗，胜利就在前方。”ACCAer们，共勉~

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。

(c) Discuss the factors that might influence whether the initial bid is likely to be accepted by the shareholders of Wragger plc.

正确答案：

(c) The type of payment might influence the success of the bid. Paxis is proposing a share for share exchange which offers a continuation in ownership of the entity, albeit as part of the successful bidder. However, relative share prices will change during the period of the bid, and the owner of shares in the potential victim company will not know the precise postacquisition value of the bid. An alternative might be cash payments which provides a known, precise sum, and might be favoured for this reason. However, in some countries payment in cash might lead to an immediate capital gains tax liability for the investor.

The effective price offered would of course be a major influence. Paxis would need to offer a premium over the existing share price, but the size of the premium that would be acceptable is unknown. Informal discussions with major shareholders of Wragger might assist in determining this (subject to such discussions being permitted by the regulatory authorities).

Cherry Blossom Co (Cherry) manufactures custom made furniture and its year end is 30 April. The company purchases its raw materials from a wide range of suppliers. Below is a description of Cherry’s purchasing system.

When production supervisors require raw materials, they complete a requisition form. and this is submitted to the purchase ordering department. Requisition forms do not require authorisation and no reference is made to the current inventory levels of the materials being requested. Staff in the purchase ordering department use the requisitions to raise sequentially numbered purchase orders based on the approved suppliers list, which was last updated 24 months ago. The purchasing director authorises the orders prior to these being sent to the suppliers.

When the goods are received, the warehouse department verifies the quantity to the suppliers despatch note and checks that the quality of the goods received are satisfactory. They complete a sequentially numbered goods received note (GRN) and send a copy of the GRN to the finance department.

Purchase invoices are sent directly to the purchase ledger clerk, who stores them in a manual file until the end of each week. He then inputs them into the purchase ledger using batch controls and gives each invoice a unique number based on the supplier code. The invoices are reviewed and authorised for payment by the finance director, but the actual payment is only made 60 days after the invoice is input into the system.

Required:

In respect of the purchasing system of Cherry Blossom Co:

(i) Identify and explain FIVE deficiencies; and

(ii) Recommend a control to address each of these deficiencies.

Note: The total marks will be split equally between each part.

正确答案：

Cherry Blossom Co’s (Cherry) purchasing system deficiencies and controls

(b) Prepare a reasoned explanation of how any capital gains tax arising in the UK on the sale of the paintings

can be minimised. (2 marks)

正确答案：
(b) Minimising capital gains tax on the sale of the paintings
Galileo will become resident and ordinarily resident from the date he arrives in the UK as he intends to stay for more than
three years. Prior to that date he will be neither resident nor ordinarily resident such that he will not be subject to UK capital
gains tax.
Galileo should sell the paintings before he leaves Astronomeria; this will avoid UK capital gains tax completely.
Tutorial note
The gains would be taxable on the remittance basis if the paintings were sold after Galileo’s arrival in the UK. However, this
would not help Galileo to minimise the capital gains tax due as he needs to bring the sales proceeds into the UK in order
to purchase a house.

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