ACCA就要考试啦！考试流程及报名条件你都知道吗？

发布时间：2020-03-05

ACCA率先推出以国际会计准则和国际审计准则为基础的教材和考试，成为迎合世界经济一体化的大趋势，也因此吸引了大批学员参加考试。报考ACCA，我们就必须在ACCA官网中按照指定的步骤方法进行考试的注册报名，由于ACCA官网为全英文，很多人对ACCA的报考流程并不清楚。今天51题库考试学习网带领大家一起来了解一下。

一、报考条件：

报名注册ACCA学员，具备以下条件之一即可：  

1、教育部认可的高等院校在校生，顺利完成大一的课程考试，即可报名成为ACCA的正式学员； 

2、凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员；  

3、未符合1、2项报名资格的申请者，也可以先申请参加FIA基础财务资格考试。在完成FAB、FMA、FFA3门课程后，可豁免ACCA前三门课程的考试，直接进入ACCA技能课程的考试。

二、报考流程

第一步：登陆ACCA官网，然后进入MY ACCA

第二步：在登录界面输入ACCA 注册号以及密码

第三步：登陆到MY ACCA之后点击进入左边的 EXAM ENTRY

第四步：点击“EXAM ENTRY”后出现的是考试费情况，点击Enter for Exams，选择考试季, 点击下拉框选择考试季，显示如下点击“Apply for Exam session”

第五步：选择ACCA考试科目，在select exam下面的方框打钩，exam type选择“computer based“or”paper based“，没有选项的默认为paper based, 选择考试国家和地点，然后点击next

第六步：再次确认考试信息和支付金额，如果有欠费，或是年费，在myACCA account balance due后面会显示金额。

第七步：在方框处打钩，点击“proceed to payment”

第八步：选择支付方式，支付宝or信用卡选择信用卡，填写Card Number、Card Holder Name、Card expiry Date、CVC、点击“next“ 。

好了，看了上面的内容，相信小伙伴对ACCA报考条件及报考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。

24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority

interest?

A $32,000

B $16,000

C $10,000

D $24,000

正确答案：D
20% x 120,000

(e) Briefly provide five reasons to the management of Bailey’s why financial rewards could be considered to improve motivation. (5 marks)

正确答案：
(e) There are issues at Bailey’s as a consequence of poor pay. Although non-financial motivation has an important role to play in encouraging commitment, the fact remains that financial rewards act as a strong motivating factor, especially in what has been a low pay business. Financial rewards are all encompassing and apply to all employees at all levels, are universally applicable, able to satisfy all types of need and simple to apply and understand. At Bailey’s, financial rewards have a greater effect because they can provide recognition and prestige if pay is improved, are seen as the most important hygiene factor(especially in a business with a history of low pay and low morale) and are a measure of achievement against goals, especially if some form. of bonus or performance related pay is introduced by the new management at Bailey’s. In addition, financial rewards are a basis for satisfaction and are often used as a form. of professional or social comparison outside the organisation.

(ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)

正确答案：
(ii) The income tax implications of the proposed financing arrangements
Mr Fencer has borrowed money from a UK bank in order to make a loan to Rapier Ltd, a close company. The interest
paid by Mr Fencer to the bank will be an allowable charge on income as long as he continues to hold more than 5% of
Rapier Ltd. Charges on income are deductible in arriving at an individual’s statutory total income.
Mr Fencer will receive interest from Rapier Ltd net of 20% income tax. The gross amount of interest will be subject to
income tax at either 10%, 20% or 40% depending on whether the income falls into Mr Fencer’s starting rate, basic rate
or higher rate tax band. Mr Fencer will obtain a tax credit for the 20% income tax suffered at source.

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