你一定要知道的ACCA注册流程及进度！

发布时间：2020-04-11

很多同学在注册完ACCA后就开始迷茫，不知道自己要多久才能注册完成，还有没有其他的流程要走。今天51题库考试学习网带大家了解一下注册流程。

一、注册报名。

1、准备注册相关资料。

2、在全球官方网站进行注册。

（1）上传注册资料扫描文件；

（2）将纸质注册资料递交至ACCA代表处。

3、注册费用。

采用线上传资料方式的必须在线支付。

4、查询注册进度。

（1）线上完成全部注册约2周；

（2）纸质注册约6周。

5、下面介绍一下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)。

二、注册时间。

ACCA考试注册报名没有时间要求，但是注册时间早，考试时间就早。注册完成后必须在官方考试报名截止前获得审核，审核通过后才可以参加考试报名。

三、注册费用缴纳。

ACCA的注册费、年费、考试费用支持双币信用卡及银联及支付宝付款。

四、注册相关ACCA官方提示。

ACCA比较注重学习的独立性，因此一般情况下是ACCA英国总部直接与学员联系。请学员关注以下内容。

1、对于已经完成网上注册、上传了符合要求的完整材料且在线缴费成功的学员，将在三周左右收到英国总部确认注册成功的电子邮件；如果是采用邮寄的方式递送材料到英国的学员，英国总部的处理时间会相对较长，需要六周左右时间才能收到英国的确认邮件。

2、ACCA注册报名无截止日期。申请注册成功后，根据所处的考试报名时段申请参加ACCA的考试即可。

期间有任何问题(有关注册材料、免试及费用问题)需要联系总部解决，请发邮件到ACCA CONNECT：

http://www.accaglobal.com/en/footertoolbar/contact-us.html。

3、在您注册成功后，可以凭注册号和密码在全球官方网站上登录MY ACCA，可以在线进行考试报名、支付考试费用、缴纳年费以及更新联系方式等相关操作。

4、在您收到英国注册成功的确认信后，请您及时完成中文网站首页上方“我的ACCA”的注册：/login/，您所在地区所属的代表处工作人员一般会在两个工作日内审批并且通过您的申请。完成以上操作后，您就可以报名参加代表处为学员组织的丰富的活动以及各类讲座了。

以上就是51题库考试学习网为大家带来的有关ACCA的注册相关流程，想要报考的小伙伴可以先熟读流程在进行报名，记得准备好报名所需相关材料。更多资讯请关注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。

18 How should interest charged on partners’ drawings appear in partnership financial statements?

A As income in the income statement

B Added to net profit and charged to partners in the division of profit

C Deducted from net profit and charged to partners in the division of profit

D Deducted from net profit in the division of profit and credited to partners

正确答案：B

(c) Software Supply Co. (4 marks)

正确答案：
(c) Software Supply Co
Here it seems that Smith & Co has referred the provision of bespoke accounting software to an external provider – Software
Supply Co, and that a commission is being paid to Smith & Co for these referrals. It is common for audit firms to recommend
other providers to their audit clients.
This could be perceived as an objectivity and self-interest threat, as the audit firm is benefiting financially through
recommending clients to a particular provider of goods and services. However, if appropriate safeguards are in place, the
referrals and receipt of commissions can continue.
Action to be taken:
– Verification from all personnel involved with the audit of clients to whom Software Supply Co has provided a service that
they have no financial or personal interest in Software Supply Co.
– Smith & Co must ensure that:
For each client where a referral is made, full disclosure has been made to the client regarding the arrangement
Written acknowledgement that Smith & Co is to receive a referral fee should be obtained from the client.
– Procedures must be put into place to monitor the quality of goods and services provided by Software Supply Co to audit
clients.

(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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