快讯！来看看关于ACCA一般多久可以考过呢？

发布时间：2020-05-20

大家想知道关于ACCA一般多久可以考过呢？这也是一个火热的问题，接下来我们一起来看看吧！

对于越来越多的人开始报考ACCA，但ACCA的学习并不是一蹴而就的，在无任何免考的情况下，拿下它需要至少2-3年的时间。

只要付出的复习时间足够，理论上每个人都能顺利通过ACCA全科考试。

ACCA总部推荐学员使用双币信用卡在线考试报名。这样将可以及时确认报名成功并且可以享受提前考试报名时段的优惠价格。

报名考试所需费用要一次交清吗?

不是的，要是一次缴清费用，那你就要荷包大出血了!估计连土都吃不起了，ACCA注册报名时只需交注册费，以后再逐项交纳免试费、年费、考试费。

考生可以随时关注自己的账单，并且注册后未及时上缴年费，会收到催缴邮件，补上就可以了。考试费用根据每次的报考科目和报考时间段来进行缴费。

现在想想，也不太可能让你一次交清，毕竟，很难完全打包票，在ACCA考试13个科目中，没有一个科目挂科，每一科都能一把过，如果没有通过，那么，下一个考季还要继续报名考试，还要递交考试费用。

不同考生注册ACCA时间的不同，导致年费缴纳的时间不同。考试费受考试阶段和ACCA报考时间影响，所以准备报考的考生抓紧时间报名。

报名以后，也比较有压力和动力，推着你每天做好计划，努力复习，积极应考。3.关于ACCA考试报名付款问题有些ACCA考试小伙伴反映，银行卡已划款，但MY ACCA10分钟内尚未入账，或者注册时仍旧提示需要付款。

则说明付款用于网络问题接收失败。请重新支付。支付失败的款项会在7个工作日左右原路退回到支付卡。如未及时收到退款，请及时联系ACCA查询。还有一种情况是，付款时出现错误，无法支付。

说明可能网络或者浏览器有问题，请尝试其他电脑和浏览器，如果还是无法解决问题。请截屏联系ACCA总部。

以上就是关于考试的全部内容了，如果想要了解更多关于考试的信息，大家可以来关注51题库考试学习网哦，51题库考试学习网每天会为大家更新和考试相关的内容的。 

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。

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：

3 You are the manager responsible for the audit of Seymour Co. The company offers information, proprietary foods and

medical innovations designed to improve the quality of life. (Proprietary foods are marketed under and protected by

registered names.) The draft consolidated financial statements for the year ended 30 September 2006 show revenue

of $74·4 million (2005 – $69·2 million), profit before taxation of $13·2 million (2005 – $15·8 million) and total

assets of $53·3 million (2005 – $40·5 million).

The following issues arising during the final audit have been noted on a schedule of points for your attention:

(a) In 2001, Seymour had been awarded a 20-year patent on a new drug, Tournose, that was also approved for

food use. The drug had been developed at a cost of $4 million which is being amortised over the life of the

patent. The patent cost $11,600. In September 2006 a competitor announced the successful completion of

preliminary trials on an alternative drug with the same beneficial properties as Tournose. The alternative drug is

expected to be readily available in two years time. (7 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 Seymour Co for the year ended

30 September 2006.

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

正确答案：

 

■ A change in the estimated useful life should be accounted for as a change in accounting estimate in accordance
with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. For example, if the development
costs have little, if any, useful life after the introduction of the alternative drug (‘worst case’ scenario), the carrying
value ($3 million) should be written off over the current and remaining years, i.e. $1 million p.a. The increase in
amortisation/decrease in carrying value ($800,000) is material to PBT (6%) and total assets (1·5%).
■ Similarly a change in the expected pattern of consumption of the future economic benefits should be accounted for
as a change in accounting estimate (IAS 8). For example, it may be that the useful life is still to 2020 but that
the economic benefits may reduce significantly in two years time.
■ After adjusting the carrying amount to take account of the change in accounting estimate(s) management should
have tested it for impairment and any impairment loss recognised in profit or loss.
(ii) Audit evidence
■ $3 million carrying amount of development costs brought forward agreed to prior year working papers and financial
statements.
■ A copy of the press release announcing the competitor’s alternative drug.
■ Management’s projections of future cashflows from Tournose-related sales as evidence of the useful life of the
development costs and pattern of consumption.
■ Reperformance of management’s impairment test on the development costs: Recalculation of management’s
calculation of the carrying amount after revising estimates of useful life and/or consumption of benefits compared
with management’s calculation of value in use.
■ Sensitivity analysis on management’s key assumptions (e.g. estimates of useful life, discount rate).
■ Written management representation on the key assumptions concerning the future that have a significant risk of
causing material adjustment to the carrying amount of the development costs. (These assumptions should be
disclosed in accordance with IAS 1 Presentation of Financial Statements.)

(c) Outline the problems with references. (7 marks)

(15 marks)

正确答案：
Part (c)
There can be significant problems with references, these include the fact that most referees are well known to the applicant and
hesitate to say anything critical. However, the more skilful reference reader learns to look for what is conspicuous by omission
although there is always the risk that the writer merely forgot.
Often there are glowing tributes designed to aid the candidate on their way and some can be too ambiguous to be useful.
It is also important to note that references are poor predictors of future performance, are time consuming for the referee and the
subsequent reader. A particular problem is that employers who want to rid themselves of unsatisfactory employees could write an
enthusiastic reference, or at best one which leaves a lot unsaid.
However, care should be taken when providing references. Potentially, there can be legal consequences if a reference is misleading
or misrepresents the person for whom the reference is provided.
In addition, problems can arise when references are sought too early in the recruitment process and therefore breach confidentiality.

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