快来看一下关于2020年ACCA学员年费缴费提醒的相关消息吧！

发布时间：2019-12-29

有小伙伴在询问2020年ACCA学员年费缴费提醒的相关信息，鉴于此，51题库考试学习网在下面为大家带来2020年ACCA学员年费缴费提醒的相关信息，以供参考。

2020年ACCA年费缴纳时间已至，还未完成缴费的ACCA学员、准会员及会员朋友请尽快缴费。ACCA学员年费为112英镑，准会员为129英镑，会员首次为246英镑，之后则为258英镑。ACCA年费的缴费截止时间一般为每年的1月1号，还未缴纳年费的朋友，可登录ACCA英国官网进行缴费，避免逾期被ACCA除名。

ACCA年费缴纳流程：

1.打开ACCA英国官网：点击右上角的“MY ACCA”。

2.在登录界面，User ID处输入ACCA学员号、Password处输入密码，进行登录。

3.登录后，点击左侧“ACCOUNTADMINISTRATION”前的“+”号；后可看到“Fees,Payments and Print Receipts”，点击Fees,Payments and Print Receipts 。

4.点击”Fees and Payments”后，进入到TRANSACTIONS SUMMARY页面。先勾选要付费的费用，后点击红色的“Pay”。

5.确认付费金额，无误后点击左下角“Pay”。

6.可选择双币信用卡，支付宝，银联卡等方式进行支付。如果选择支付宝支付，点击支付宝后，使用手机支付宝扫描屏幕上的二维码就可以进行支付了。

7.支付完成后，请耐心等待页面自动跳转回商户。如果等待一段时间后没自动跳转，可以自己回到TRANSACTIONSSUMMARY页面，如看到AccountBalance显示0.00即为缴费成功。

ACCA为所有参加ACCA学习的学员及获得ACCA资质的会员提供了自身知识完善、工作能力提升、职业发展机遇、海外学历、留学移民机会等全面的发展机遇和无以伦比的发展优势。

ACCA资质具有超过百年的悠久历史，享有极高的国际地位，是国际会计师联合会的重要核心会员。其影响力遍及世界上超过170个国家和地区。ACCA的考试采用全球统考的形式，其课程及知识体系符合全球商业管理，学员的能力备受认可。

ACCA共设置有15门课程，考生将被要求通过其中的13门。课程所涵盖的不仅仅包含会计、审计方面的专业知识，也同时涵盖人力资源、公司管理、战略决策、法务、税务、业绩衡量、财务管理、职业道德等方面的知识体系。将为学习的学员提供完整的国际商业知识结构，无论ACCA的学员是否直接从事财务工作，或是从事管理，销售，人力资源，金融工程等工作，无论从事何种行业，均将受益于ACCA的完善知识结构！

ACCA的授课采用英式教育方式，注重学习中的应用和理解。其课程采用全英语的教材，讲义，习题，考试也采用英文考试。通过课程的学习，中国学生将逐步从阅读，口语，听力，写作方面全面提升专业语言能力。成为通晓国际商业管理表达，适应跨国企业工作要求的专业人才！

以上就是51题库考试学习网给大家带来的2020年ACCA学员年费缴费提醒的相关内容啦！希望考生们都能够取得自己理想的成绩，加油！

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。

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(b) (i) Explain how the use of Ansoff’s product-market matrix might assist the management of Vision plc to

reduce the profit-gap that is forecast to exist at 30 November 2009. (3 marks)

正确答案：

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(iii) whether you agree or not with the statement of the production director. (3 marks)

正确答案：
(iii) ‘If we implement a reward scheme then it is bound to be beneficial for BGL’.
The statement of the manufacturing director is not necessarily correct. Indeed there is much evidence to support the
proposition that the existence of performance-related reward schemes can encourage dysfunctional behaviour. This often
manifests itself in the form. of ‘budgetary slack’ which is incorporated into budgets in anticipation of subsequent cuts by
higher levels of management or to make subsequent performance look better.

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(c) (i) Explain the capital gains tax (CGT) implications of a takeover where the consideration is in the form. of

shares (a ‘paper for paper’ transaction) stating any conditions that need to be satisfied. (4 marks)

正确答案：
(c) (i) Paper for paper rules
The proposed transaction broadly falls under the ‘paper for paper’ rules. Where this is the case, chargeable gains do not
arise. Instead, the new holding stands in the shoes (and inherits the base cost) of the original holding.
The company issuing the new shares must:
(i) end up with more than 25% of the ordinary share capital (or a majority of the voting power) of the old company,
OR
(ii) make a general offer to shareholders in the other company with a condition that, if satisfied, would give the
acquiring company control of the other company.
The exchange must be for bona fide commercial reasons and must not have as its main purpose (or one of its main
purposes) the avoidance of CGT or corporation tax. The acquiring company can obtain advance clearance from the
Inland Revenue that the conditions will be met.
If part of the offer consideration is in the form. of cash, a gain must be calculated using the part disposal rules. If the
cash received is not more than the higher of ￡3,000 or 5% of the total value on takeover, then the amount received in
cash can be deducted from the base cost of the securities under the small distribution rules.

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