考生需要知道怎么交ACCA年费?看这里!
发布时间:2020-03-26
ACCA作为全球最大的会计师资格,为了保持会员有效性,要求学员、准会员及会员都要按时缴纳ACCA年费。那么你知道怎么交ACCA年费吗?赶紧来看看吧!
一般情况下ACCA年费需要在前一年的12月31号前进行支付。
ACCA年费在线支付流程为:
第一步:登录ACCA官网,点击MyACCA。第二步:输入自己的ACCA ID和密码,点击Login。第三步:在右边菜单点击Administer your account and pay your fees选项。第四步:在左边菜单选择Account/Payments/Benevolent 。第五步:选择您所需缴费项目并点击Pay。第六步:点击左下角Pay 。第七步:选择您所需的缴费方式。第八步:在以下界面找到所需的支付记录后点击Print 。第九步:弹出账单后,请选择保存至本地。
51题库考试学习网还给大家带来了ACCA考试主要注册流程:
1、准备注册所需材料。
(1)在校学生所需准备的注册材料:
中英文在校证明(原件必须为彩色扫描件),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),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),2寸彩色护照用证件照一张,用于支付注册费用的国际双币信用卡或国际汇票。
(2)非在校学生所需准备的注册资料(符合学历要求):
中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件),中英文学历证明(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件,需提供中英文成绩单、国外学历均需提供成绩单),2寸彩色护照用证件照一张,用于支付注册费用的国际双币信用卡或国际汇票。
(3)非在校学生所需准备的注册资料(不符合学历要求-FIA形式):
中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章或者学校教务部门公章的彩色扫描件),2寸彩色护照用证件照一张,用于支付注册费用的国际双币信用卡或国际汇票。
2、在全球官方网站进行注册:在线上传注册资料扫描文件,采用纸质材料将注册资料递交ACCA代表处。
3、支付注册费用。采用在线上传资料方式的必须在线支付。
4、查询注册进度:线上完成全部注册的约2周,纸质注册约6周。
好的,以上就是51题库考试学习网给到的所有内容了,希望能对小伙伴们有一定的帮助喔!
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。
4 Coral is the owner and managing director of Reef Ltd. She is considering the manner in which she will make her first
pension contributions. In November 2007 she inherited her mother’s house in the country of Kalania.
The following information has been extracted from client files and from telephone conversations with Coral.
Coral:
– 1972 – Born in the country of Kalania. Her father, who died in 2002, was domiciled in Kalania.
– 1999 – Moved to the UK and has lived and worked here since then.
– 2001 – Subscribed for 100% of the ordinary share capital of Reef Ltd.
– Intends to sell Reef Ltd and return to live in the country of Kalania in 2012.
– No income apart from that received from Reef Ltd.
Reef Ltd:
– A UK resident company with annual profits chargeable to corporation tax of approximately £70,000.
– Four employees including Coral.
– Provides scuba diving lessons to members of the public.
Payments from Reef Ltd to Coral in 2007/08:
– Director’s fees of £460 per month.
– Dividends paid of £14,250 in June 2007 and £14,250 in September 2007.
Pension contributions:
– Coral has not so far made any pension contributions in the tax year 2007/08 but wishes to make gross pension
contributions of £9,000.
– The contributions are to be made by Reef Ltd or Coral or a combination of the two in such a way as to minimise
the total after tax cost.
– Any contributions made by Coral will be funded by an additional dividend from Reef Ltd.
House in the country of Kalania:
– Beachfront property with potential rental income of £550 per month after deduction of allowable expenditure.
– Coral will use it for holidays for two months each year.
The tax system in the country of Kalania:
– No capital gains tax or inheritance tax.
– Income tax at 8% on income arising in the country of Kalania.
– No double tax treaty with the UK.
Required:
(a) With the objective of minimising the total after tax cost, advise Coral as to whether the gross pension
contributions of £9,000 should be made:
– wholly by Reef Ltd; or
– by Coral to the extent that they are tax allowable with the balance made by Reef Ltd.
Your answer should include supporting calculations where necessary. (9 marks)
Matthew Black is well aware that the achievement of the growth targets for the 2005 to 2007 period will depend on
successful implementation of the strategy, affecting all parts of the company’s activities.
(c) Explain the key issues affecting implementation and the changes necessary to achieve Universal’s ambitious
growth strategy. (15 marks)
(c) Matthew has set ambitious growth goals for the 2005–7 period in his quest to become ‘unquestioned leader’ in their region
and to roll out the model nationally. Clearly there are choices to be made in terms of implementing the strategy and much of
the success of the strategy will depend on the extent to which appropriate resources, structure and systems are in place to
facilitate growth. Many alternative models consider how strategy is implemented, but one of the most popular is the McKinsey
7S model in which the 7S’s are strategy, structure, systems (the so called ‘hard’ or tangible variables) and staff, style, skills
and shared values (the ‘soft’ or less tangible variables). The 7S model has a number of key assumptions built into it. Normally
we tend to think of strategy being the first variable in the strategic management process, with all other variables dependent
on the chosen strategy. However, Peters and Waterman argue that the assertion, for instance, that a firm’s structure follows
from its strategy ignores the fact that a particular structure may equally influence the strategy chosen. If we have a simple
functional structure, this may severely limit the ability of the firm to move or diversify into other areas of business. Equally
important is to understand the linkages between the variables, just as with the value chain, recognising if you change one of
the variables you then have to see the consequences for each of the other variables.
Our earlier analysis will have provided us with an understanding of the strategy being pursued by Universal. It is now looking
to offer its service to other parts of the country and become a national provider. In strategy terms, this is a process of growth
by way of market development, with the same service in different regions or markets. Universal’s experience is dominated by
operating in one region and the consequences of moving into new regions should not be underestimated. There are interesting
examples of companies having conspicuous success in their home territory but finding competition and customer relationships
very different outside their home market, even in the same country.
Matthew has already recognised the need to create a new structure to handle the growth strategy. This is ‘growth by
geographic expansion’ and while it may be the most simple growth strategy to control and co-ordinate, the creation of regional
centres managing the sales and installations in the region will add an additional level of administration and complexity.
This structural change will have significant implications for the systems employed by the company. Development of a national
operation will necessitate new methods of communication and reporting. Customer service levels depend on the management
information systems available. There is an opportunity for the new regions to benchmark themselves against the home region.
Efficient systems lie at the heart of Universal’s ability to offer a higher value added service to the customer. Standardised
processes have allowed a ‘no surprises’ policy to be successfully implemented. The extent to which the same business models
can be simply repeated in region after region will have to be tested. There is little mention of IT systems, but the pace of
expansion should be closely linked to the system’s ability to cope with increased demands.
Staff – reference has been made earlier to Universal being a people business, able to deliver a better quality of service to the
customer. The heavy reliance on self-employed staff means that a very active recruitment and training process will have to
be in place as Universal moves into different regions. New layers and levels of management will have implications for the
recruitment and development of both managers and staff reporting to them. The degrees of autonomy given to each of the
regions will materially affect the way they operate. Reward systems clearly link both staff and systems dimensions and there
is need to ensure that the right number and calibre of staff are recruited to expand the market coverage. Does Universal have
a staffing model that is easily ‘rolled’ out into other regions?
Equally important are any changes to the skill set needed by staff to operate nationally. Matthew feels that the model is
relatively lowly skilled with staff controlled through standardised systems. However, change is inevitable and the recruitment
and retention of staff in a labour intensive service will be key to success.
Universal is very much a family business dominated by the two founding brothers. Even with expansion being entirely within
their local region the rate of growth to a £6 million turnover business predicted to treble in size over the next three years, will
necessitate changes in the style. of management. Time management issues amongst the owner-managers have already begun
to emerge and a move from involvement with day-to-day management to a more strategic role is needed. Certainly growth to
date has been more emergent than planned, but vision and planning will be equally necessary as the firm operates nationally.
There are tensions for Matthew in making sure that his change in role and responsibilities does not result in him becoming
remote from his management and staff. Communication of the core values of the company will become even more necessary
and communication is key to managing the growth process.
The 7S’s is not the only model that will be useful in understanding the problems of implementing the growth strategy.
Greiner’s growth model has merit in drawing attention to the stages a growing business following an organic growth strategy
can expect to go through. Johnson and Scholes now refer to strategic implementation as ‘strategy in action’ made up of three
key activities, structuring an organisation to support successful performance. Universal’s move from a regional to a national
company will call for different structures and relationships. Enabling links the particular strengths and competences, built
round separate resource areas, to be combined to support the strategy – which in turn recognises and builds on identified
strengths. Finally, growth strategies will involve change and the management of the change process. They argue that change
will involve the need to change day-to-day routines and cultural aspects of the firm, together with overcoming resistance to
change.
All too often, a company grows at a rate which exceeds the capacity to implement the necessary change. This can expose
the firm to high levels of risk. Growth pressures can stimulate positive change and innovation, but in companies such as
Universal where considerable stress is placed on performance, targets and quality may be a casualty. Equally concerning is
if the rate of growth exceeds the capacity to invest in more people and technology. Growing the people and the systems isalmost a prerequisite to growing the business.
(e) Job instruction. (3 marks)
(e) Job instruction is a one to one method of training through which the trainee is shown how to fulfill a task and then allowed to get on with that task. It is a systematic approach to training involving immediate supervision and by allowing the trainee to complete the task is a cost effective way of training.
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