还不清楚ACCA网上报名流程的小伙伴，速来看看这篇文章吧！

发布时间：2020-03-25

ACCA是180个国家通用的国际注册会计师资格，无论是考试的语言或者是考试教材，在180个国家都是统一的。要想参加ACCA考试，也需要在ACCA全球官网中进行注册报名和缴费。相信很多小伙伴们并不了解这一流程，因此，51题库考试学习网今天就为大家分享ACCA网上报名的具体方法，希望能帮助大家。

ACCA考试报名流程：

考生请登陆http://www.accaglobal.com进行网上注册，并根据个人情况提交下列材料：

①学历/学位证明（高校在校生需提交学校出具的在校证明函及9年所有课程考试合格的成绩单）的原件、复印件和译文。

②身份证的原件、复印件和译文；或提供护照，不需提交翻译件。

③一张两寸照片（黑白彩色均可）

④注册报名费（银行汇票或信用卡支付），请确认信用卡可以从国外付款，否则会影响注册返回时间；如果不能确定建议用汇票交纳注册费。 

ACCA报考的具体步骤如下：

1、登陆ACCA官网，然后进入MY ACCA；

2、在登录界面输入ACCA注册号以及密码；

3、登陆到MY ACCA之后点击进入左边的EXAM ENTRY；

4、点击“EXAM ENTRY”后出现的是考试费情况，点击Enter for Exams；

5、选择考试季,点击下拉框选择考试季，显示如下点击“Apply for Exam session”；

6、选择ACCA考试科目，在select exam下面的方框打钩，exam type选择“computer based“or”paper based“，没有选项的默认为paper based,选择考试国家和地点，然后点击next；

7、再次确认考试信息和支付金额，如果有欠费，或是年费，在myACCA account balance due后面会显示金额；

8、在方框处打钩，点击“proceed topayment”；

9、选择支付方式，支付宝or信用卡(1)选择信用卡，填写Card Number(卡号)、Card Holder Name(持卡人姓名)、Card expiry Date(有效期)、CVC(安全码)、点击“next“。

又到了与大家说再见的时候了，以上就是今天51题库考试学习网为大家分享的全部内容，希望以上的资讯能够帮助到所有的考生，51题库考试学习网在这里预祝各位考生在今年的考试中取得优异的成绩！如果还有什么疑问，欢迎大家继续向51题库考试学习网进行提问，我们也会及时的回复大家的问题！

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) Comment on four reasons why the Managing Director of Quicklink Ltd might consider the acquisition of the

Celer Transport business to be a ‘good strategic move’ insofar as may be determined from the information

provided. (5 marks)

正确答案：

5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.

Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates

and errors in these financial statements?

1 The reasons for the change.

2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.

3 An estimate of the effect of the change on future periods, where possible.

A 1 and 2 only

B 1 and 3 only

C 2 and 3 only

D All three items

正确答案：A

(c) At 1 June 2006, Router held a 25% shareholding in a film distribution company, Wireless, a public limited

company. On 1 January 2007, Router sold a 15% holding in Wireless thus reducing its investment to a 10%

holding. Router no longer exercises significant influence over Wireless. Before the sale of the shares the net asset

value of Wireless on 1 January 2007 was $200 million and goodwill relating to the acquisition of Wireless was

$5 million. Router received $40 million for its sale of the 15% holding in Wireless. At 1 January 2007, the fair

value of the remaining investment in Wireless was $23 million and at 31 May 2007 the fair value was

$26 million. (6 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.

正确答案：
(c) The investment in Wireless is currently accounted for using the equity method of accounting under IAS28 ‘Investments in
Associates’. On the sale of a 15% holding, the investment in Wireless will be accounted for in accordance with IAS39. Router
should recognise a gain on the sale of the holding in Wireless of $7 million (Working 1). The gain comprises the following:
(i) the difference between the sale proceeds and the proportion of the net assets sold and
(ii) the goodwill disposed of.
The total gain is shown in the income statement.
The remaining 10 per cent investment will be classified as an ‘available for sale’ financial asset or at ‘fair value through profit
or loss’ financial asset. Changes in fair value for these categories are reported in equity or in the income statement respectively.
At 1 January 2007, the investment will be recorded at fair value and a gain of $1 million $(23 – 22) recorded. At 31 May
2007 a further gain of $(26 – 23) million, i.e. $3 million will be recorded. In order for the investment to be categorised as
at fair value through profit or loss, certain conditions have to be fulfilled. An entity may use this designation when doing so
results in more relevant information by eliminating or significantly reducing a measurement or recognition inconsistency (an
‘accounting mismatch’) or where a group of financial assets and/or financial liabilities is managed and its performance is
evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information
about the assets and/ or liabilities is provided internally to the entity’s key management personnel.

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