不得不看！ACCA 什么时间报名有优惠？报名费用为多少？

发布时间：2020-05-10

ACCA需要考13门科目，每门科目都需要报名费，所以报考ACCA需要不少的考试费用，但根据考生报考时间不同，考试费用也是区别的。那么什么时间报名ACCA更优惠呢？一起来看看吧！

ACCA的报考时段分为提前报名时段，常规报名时段和后期报名时段。具体费用需要参照费用标准。免试课程要交纳免试费，免试费与提前报名时段考试费相同；补考则需另交费，费用与考试费用相同。由于每人免试科目不同，所以教材和培训费用因人而异。因此，建议大家尽早的报名，可以享受早期报名的优惠，降低自身的报考费用。

看到这里就会有不少小伙伴要问了：ACCA考试报名费用到底是多少呢？

其实ACCA费用主要包括：注册费，年费，报名费，教材费，培训费。

注册费：79英镑大部分ACCA学员学习ACCA一般都需要三到四年。

年费：112英镑（每年有变）

考试费用：（注：所有考试费用都以早期缴费为准。）

我们需要承担的考试费用约为：79+112+（F1-F4费用）+103*5（F5-F9）+180（SBL）+129*3（SBR+2门选修课）=1260+（F1-F4费用，费用是每科70-80英镑），这样下来，你所缴纳的ACCA官方报名费用约在人民币一万四到两万左右。

此时就会有部分小伙伴不淡定了，别急，其实在报考ACCA的过程中，ACCA官方协会还会颁发相应的证书鼓励考试小伙伴们继续考下去，同时这些证书都可以帮助大家找实习找工作、升职加薪、申请国外留学等等。具体颁发的证书如下：

1. 商业会计证书
当学员完成前三门考试，并且通过基础阶段道德测试，即可获得商业会计证书。如已免试，无法获得此证书。

2. 高级商业会计证书
当学员完成前九门考试，并且完成道德测试模块，即可获得高级商业会计证书。如全部免试将无法获得此证书。

3. 牛津布鲁克斯大学学士学位
考完ACCA前9门可申请英国牛津布鲁克斯大学应用会计学学士学位，想要申请学位需要提前提交英语成绩证明，并且写一篇英文论文，通过后即可获得此学位。

4. 牛津布鲁克斯大学硕士学位
13门全部通过以后将有机会申请牛津布鲁克斯大学MBA硕士学位，需要去英国学习答辩，论文答辩通过即可获得硕士学位。

5. ACCA会员证书通过13门考试，即可获得ACCA准会员证书。累计三年工作经验，即可申请转为正式ACCA member。

如果有想知道更多详情的小伙伴欢迎到51题库考试学习网或相关网站咨询。


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。

(b) Compute Gloria’s total income tax and national insurance liability for 2006/07. (7 marks)

正确答案：

 

(ii) How existing standards could be modified to meet the needs of SMEs. (6 marks

正确答案：
(ii) The development of IFRSs for SMEs as a modification of existing IFRSs
Most SMEs have a narrower range of users than listed entities. The main groups of users are likely to be the owners,
suppliers and lenders. In deciding upon the modifications to make to IFRS, the needs of the users will need to be taken
into account as well as the costs and other burdens imposed upon SMEs by the IFRS. There will have to be a relaxation
of some of the measurement and recognition criteria in IFRS in order to achieve the reduction in the costs and the
burdens. Some disclosure requirements, such as segmental reports and earnings per share, are intended to meet the
needs of listed entities, or to assist users in making forecasts of the future. Users of financial statements of SMEs often
do not make such kinds of forecasts. Thus these disclosures may not be relevant to SMEs, and a review of all of the
disclosure requirements in IFRS will be required to assess their appropriateness for SMEs.
The difficulty is determining which information is relevant to SMEs without making the information disclosed
meaningless or too narrow/restricted. It may mean that measurement requirements of a complex nature may have to be
omitted.
There are, however, rational grounds for justifying different treatments because of the different nature of the entities and
the existence of established practices at the time of the issue of an IFRS.

The following statements have been made about life cycle costing:

(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

Which of the above statements is/are correct?

A.(i) and (iii)

B.(iii) only

C.(i) and (iv)

D.(ii) only

正确答案：B

All of the statements are false except statement (iii).

(b) Calculate the value of the closing stocks of finished goods at the end of the three-month period, and the value

of cost of sales for the period. (3 marks)

正确答案：
(b) Opening stock of finished goods = ￡69,800
Closing stock of finished goods = 2,000 x 18·66 = ￡37,320
Cost of sales for three-month period = 69,800 + 2,262,380 – 37,320 = ￡2,294,860

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签