ACCA考试的年费需要一直缴纳吗?请了解一下!
发布时间:2020-03-27
最近,有很多小伙伴在问ACCA考试的年费怎么缴纳?需要一直缴纳吗?看来小伙伴们很关注这个问题,那么,我们一起来了解一下吧!
ACCA官方规定,所有报考ACCA的学员以及通过考试的ACCA准会员、会员,每年都需要缴纳不同额度的年费来确保ACCA资格的有效性。那么,这就意味着ACCA年费必须要从注册之日起要终身缴纳吗?
首先,ACCA政策上是没有强制缴纳,不过只要我们还需要ACCA会员的头衔,那么我们就需要按照ACCA的规定每年缴纳会员年费。不过,ACCA规定,在每年5月10日之前首次注册ACCA/FIA的学员,需要缴纳当年的年费,之后注册的学员免除当年年费。因此,对于我们的学员,如果不急于ACCA考试,可以选择在5月10日之后注册。
ACCA年费缴纳流程:
1.进入ACCA官网,在My ACCA里登陆个人账户,在左边找到Fees,Payment and Receipts点击进入;
2.在Transaction Summary中找到open的annual subscription fee,这里要注意的是,ACCA学员也要注意一下自己有没有除了年费以外其他的未交的费用,也会显示为open的状态;
3.页面跳转至支付的页面,核对一下项目和金额;
4.在选择支付方式的时候,可以选择支付宝或者银联卡。支付宝比较方便,如果真的交易不成功的话也会48小时内退回账户中;
5.交易成功后会跳转一个交易成功的页面;
6.英国的邮件会通知你支付成功。
如果注册后不交年费,会有什么影响呢?
如果不交年费,ACCA学员/准会员/会员的头衔就会被取消,同时也失去了获得ACCA资深会员,即FCCA的资格。原则上来说,ACCA考完以后还是要交年费的,而且考完以后成为准会员和以后申请成为会员所要交的年费比ACCA学员交的要更多。
可能有些同学会觉得,反正我ACCA学完了,本事都学到了,ACCA头衔对我来说可有可无,但因为ACCA头衔带给大家的并不仅仅只是表面上的一张证书,ACCA官方会定期组织各种活动,能够获得与财会界许多同行一起交流的机会,这也是财会人拓宽自己视野和交际比较好的机会。在成为ACCA会员5年以后还可以申请成为ACCA资深会员,为了年费失去这样的机会真的是得不偿失,所以,51题库考试学习网在这里提醒大家还是继续交纳年费比较好。
好了,看了上面的内容,相信小伙伴对ACCA年费缴纳及缴费流程有了一定的了解。如果还想了解更多信息,欢迎来51题库考试学习网留言。
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。
3 Organisations need to recruit new employees. An important step in the process is the selection interview.
Required:
(a) Explain the purpose of the selection interview. (4 marks)
3 The interview is extensively used for the selection of new employees and in many cases is the only method of selection. However,interviews have been criticised for failing to identify appropriate candidates suitable for the organisation. It is essential therefore that professional accountants recognise both the problems and opportunities that the formal selection interview presents.
(a) The purpose of the selection interview is to find the best possible person for the position who will fit into the organisation. Those conducting the interview must also ensure that the candidate clearly understands the job on offer, career prospects and that all candidates feel that fair treatment has been provided through the selection process.In addition, the interview also gives the opportunity to convey a good impression of the organisation, whether the candidate has been successful or not.
The following information is available for a manufacturing company which produces multiple products:
(i) The product mix ratio
(ii) Contribution to sales ratio for each product
(iii) General fixed costs
(iv) Method of apportioning general fixed costs
Which of the above are required in order to calculate the break-even sales revenue for the company?
A.All of the above
B.(i), (ii) and (iii) only
C.(i), (iii) and (iv) only
D.(ii) and (iii) only
The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.
(b) For this part, assume today’s date is 1 May 2010.
Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,
is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill
believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s
shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the
company could acquire the shares instead.
The proposed price for Ben’s shares would be £500,000. Both Bill and Ben pay income tax at the higher rate.
Required:
Write a letter to Ben:
(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to
repurchase his 50% holding of ordinary shares, immediately in May 2010; and
(2) advising him of any available planning options that might improve this tax position. Clearly explain any
conditions which must be satisfied and quantify the tax savings which may result.
(13 marks)
Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances
for the tax year 2005/06 apply throughout this question.
(b) [Ben’s address] [Firm’s address]
Dear Ben [Date]
A company purchase of own shares can be subject to capital gains treatment if certain conditions are satisfied. However, one
of these conditions is that the shares in question must have been held for a minimum period of five years. As at 1 May 2010,
your shares in Flower Limited have only been held for four years and ten months. As a result, the capital gains treatment will
not apply.
In the absence of capital gains treatment, the position on a company repurchase of its own shares is that the payment will
be treated as an income distribution (i.e. a dividend) in the hands of the recipient. The distribution element is calculated as
the proceeds received for the shares less the price paid for them. On the basis that the purchase price is £500,000, then the
element of distribution will be £499,500 (500,000 – 500). This would be taxed as follows:
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