好消息来啦！海南省工薪阶层想要报考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。

(b) a discussion (with suitable calculations) as to how the directors’ share options would be accounted for in the

financial statements for the year ended 31 May 2005 including the adjustment to opening balances;

(9 marks)

正确答案：

(b) Accounting in the financial statements for the year ended 31 May 2005
IFRS2 requires an expense to be recognised for the share options granted to the directors with a corresponding amount shown
in equity. Where options do not vest immediately but only after a period of service, then there is a presumption that the
services will be rendered over the ‘vesting period’. The fair value of the services rendered will be measured by reference to
the fair value of the equity instruments at the date that the equity instruments were granted. Fair value should be based on
market prices. The treatment of vesting conditions depends on whether or not the conditions relate to the market price of the
instruments. Market conditions are effectively taken into account in determining the fair value of the instruments and therefore
can be ignored for the purposes of estimating the number of equity instruments that will vest. For other conditions such as
remaining in the employment of the company, the calculations are carried out based on the best estimate of the number of
instruments that will vest. The estimate is revised when subsequent information is available.
The share options granted to J. Van Heflin on 1 June 2002 were before the date set in IFRS2 for accounting for such options
(7 November 2002). Therefore, no expense calculation is required. (Note: candidates calculating the expense for the latter
share options would be given credit if they stated that the company could apply IFRS2 to other options in certaincircumstances.) The remaining options are valued as follows:

2 The draft financial statements of Rampion, a limited liability company, for the year ended 31 December 2005

included the following figures:

$

Profit 684,000

Closing inventory 116,800

Trade receivables 248,000

Allowance for receivables 10,000

No adjustments have yet been made for the following matters:

(1) The company’s inventory count was carried out on 3 January 2006 leading to the figure shown above. Sales

between the close of business on 31 December 2005 and the inventory count totalled $36,000. There were no

deliveries from suppliers in that period. The company fixes selling prices to produce a 40% gross profit on sales.

The $36,000 sales were included in the sales records in January 2006.

(2) $10,000 of goods supplied on sale or return terms in December 2005 have been included as sales and

receivables. They had cost $6,000. On 10 January 2006 the customer returned the goods in good condition.

(3) Goods included in inventory at cost $18,000 were sold in January 2006 for $13,500. Selling expenses were

$500.

(4) $8,000 of trade receivables are to be written off.

(5) The allowance for receivables is to be adjusted to the equivalent of 5% of the trade receivables after allowing for

the above matters, based on past experience.

Required:

(a) Prepare a statement showing the effect of the adjustments on the company’s net profit for the year ended

31 December 2005. (5 marks)

正确答案：

(c) Lamont owns a residential apartment above its head office. Until 31 December 2006 it was let for $3,000 a

month. Since 1 January 2007 it has been occupied rent-free by the senior sales executive. (6 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Lamont Co for the year ended

31 March 2007.

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

正确答案：
(c) Rent-free accommodation
(i) Matters
■ The senior sales executive is a member of Lamont’s key management personnel and is therefore a related party.
■ The occupation of Lamont’s residential apartment by the senior sales executive is therefore a related party
transaction, even though no price is charged (IAS 24 Related Party Disclosures).
■ Related party transactions are material by nature and information about them should be disclosed so that users of
financial statements understand the potential effect of related party relationships on the financial statements.
■ The provision of ‘housing’ is a non-monetary benefit that should be included in the disclosure of key management
personnel compensation (within the category of short-term employee benefits).
■ The financial statements for the year ended 31 March 2007 should disclose the arrangement for providing the
senior sales executive with rent-free accommodation and its fair value (i.e. $3,000 per month).
Tutorial note: Since no price is charged for the transaction, rote-learned disclosures such as ‘the amount of outstanding
balances’ and ‘expense recognised in respect of bad debts’ are irrelevant.
(ii) Audit evidence
■ Physical inspection of the apartment to confirm that it is occupied.
■ Written representation from the senior sales executive that he is occupying the apartment free of charge.
■ Written representation from the management board confirming that there are no related party transactions requiring
disclosure other than those that have been disclosed.
■ Inspection of the lease agreement with (or payments received from) the previous tenant to confirm the $3,000
monthly rental value.

24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:

1 Bank charges of $200 have not been entered in the cash book.

2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.

3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.

4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.

Based on this information, what was the cash book balance BEFORE any adjustments?

A $43,100 overdrawn

B $16,900 overdrawn

C $60,300 overdrawn

D $34,100 overdrawn

正确答案：A

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