江苏省考生：ACCA国际注册会计师的缴费流程是怎么样的呢？

发布时间：2020-01-10

为了犒劳经历了一场“恶战”的ACCAer们，也为了犒劳沉浸在2020年新年到来的喜悦中但还想报名ACCA机考的你，51题库考试学习网帮你们准备了关于一些ACCA缴费流程，大家通常会遇到的部分问题：

ACCA证书是什么？

ACCA在国内被称为"国际注册会计师"，是全球含金量高的财会金融领域的证书之一，在国际上的认可范围很广的财务人员资格证书。ACCA全称：英国特许公认会计师公会(The Association of Chartered Certified Accountants）。

ACCA证书的优点是什么？

他的优点分为以下几类：首先是在报名条件上门槛不高，不像国内其他类似的高级会计师一样有报考专业和工作年限的要求，它的报考并无专业限制；

其次，它的知识架构完整且基础，即便是无财会背景人士通过学习可以了解财务领域所有知识与技能；

最后，ACCA证书认可雇主皆为全球五百强企业。

拥有ACCA认证，就拥有了全球求职"通行证"

（一）ACCA考试费用分为哪几个部分？

1、 ACCA注册费

首先要注册成为ACCA的学员，此项有一个需要一次性即时缴纳的注册费用，2019年首次注册费和重新注册费均为￡79。

2、 ACCA年费

注册成ACCA学员后，您需要每年缴纳年费，以保持学员/会员身份。2019年官网公布的学员年费为￡105，以后年费以ACCA官网的公布为准，可能会有调整(2019年5月10日后注册的学生可以免除2019年的年费)。 2019年年底，您需要缴纳2020年的年费，以保持学员/会员身份。同时，此后每年年底，您都需要缴纳下一年的年费了，您如果没有在规定时间内及时付清所欠的任何费用(年费、免试费等)都将被除名。请您登录ACCA全球官网在MY ACCA中查看自己是否有任何欠费账单并及时支付。

3、 ACCA考试费用

考试费用根据考生报考时间不同，有所区别。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。具体费用敬请参照费用标准。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。

4、ACCA学习的费用

1. 各机构的教材及练习册(ACCA官方只有大纲，没有官方教材)

2. 网课。

3. 按科目划分，每门科目几百至几千不等，总计学费约2-4万。主要还是在必须缴纳的费用、课本费，在校生的学费或是网课费用。

（二） 为什么MyACCA登陆不上？为什么网页老是无法跳转到支付页面？

答：因为官网会自动识别您的IP地址并跳转到ACCA中国官网。但缴费和完成CPD的提交必须在ACCA全球官网登录MyACCA后进行操作

（三） 没有及时缴纳年费会有什么影响? 

答：如果会员没有在规定时间内及时支付所欠的费用（包括年费、会员申请费等），ACCA将会锁定你的个人账号，无法登录，收回你的ACCA学员或会员资格。 

（四）缴费过程中，系统经常出现Bug，导致不能顺利付费，这种情况下该怎么处理？ 

答：建议使用Chrome或者火狐浏览器并清空历史记录和浏览器的Cookies，或者使用手机等移动设备登陆MyACCA，尽可能避开网络繁忙时段，提高支付的成功率。同时，您也可致电英国总部24小时服务热线+44 141 582 2000提供个人相关信息直接通过电话进行缴费。

（五）我的支付宝/银行卡显示已扣款，但是在MyACCA系统上显示没有支付成功，怎么办？ 

答：支付宝/银行卡扣款成功不一定表示年费已成功支付。成功完成缴费后MyACCA的Account balance应该显示为0。  你的个人账户被成功扣款后，有可能需要等1-3天才能在ACCA系统上显示到账。如果超过3天以上您的Account balance仍然显示有欠费，则表示支付没有成功，相关费用会在2-15个工作日内退回到您的信用卡或支付宝。您可以再收到退款后，再次尝试支付即可。

（六）支付未成功，被退还的费用显示和原支付金额不同，为什么？ 

答：由于支付金额和退回金额都会按照当天汇率转化为英镑支付或退款，每天的汇率波动会导致费用的差异。

（七）不交年费是否会影响考试？

 答：年费的缴纳一般是在年底11月-12月，在此期间，可正常进行12月考试，不过如果逾期未缴纳年费，ACCA官方将会锁定你的个人账号，无法登录。 

（八）如果忘交年费ACCA资格被取消怎么办？

已被除名的会员/学员可以向协会写封邮件，表明自己的意愿并索要电子版的重新注册表格。  ACCA学员需要缴纳当年所欠的ACCA考试费用以及重新注册费，并填写重新注册表后，传真或致电英国总部；ACCA会员则需要缴纳过往欠费及重新注册费，并填写重新注册表后，传真或致电英国总部。  更多疑问，可致电ACCA中国代表处。

以上就是关于ACCA缴费遇到哪些问题的相关内容。想了解更多关于2019年ACCA培训课程，欢迎加入关注51题库考试学习网

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。

5 You are the manager responsible for the audit of Blod Co, a listed company, for the year ended 31 March 2008. Your

firm was appointed as auditors of Blod Co in September 2007. The audit work has been completed, and you are

reviewing the working papers in order to draft a report to those charged with governance. The statement of financial

position (balance sheet) shows total assets of $78 million (2007 – $66 million). The main business activity of Blod

Co is the manufacture of farm machinery.

During the audit of property, plant and equipment it was discovered that controls over capital expenditure transactions

had deteriorated during the year. Authorisation had not been gained for the purchase of office equipment with a cost

of $225,000. No material errors in the financial statements were revealed by audit procedures performed on property,

plant and equipment.

An internally generated brand name has been included in the statement of financial position (balance sheet) at a fair

value of $10 million. Audit working papers show that the matter was discussed with the financial controller, who

stated that the $10 million represents the present value of future cash flows estimated to be generated by the brand

name. The member of the audit team who completed the work programme on intangible assets has noted that this

treatment appears to be in breach of IAS 38 Intangible Assets, and that the management refuses to derecognise the

asset.

Problems were experienced in the audit of inventories. Due to an oversight by the internal auditors of Blod Co, the

external audit team did not receive a copy of inventory counting procedures prior to attending the count. This caused

a delay at the beginning of the inventory count, when the audit team had to quickly familiarise themselves with the

procedures. In addition, on the final audit, when the audit senior requested documentation to support the final

inventory valuation, it took two weeks for the information to be received because the accountant who had prepared

the schedules had mislaid them.

Required:

(a) (i) Identify the main purpose of including ‘findings from the audit’ (management letter points) in a report

to those charged with governance. (2 marks)

正确答案：
5 Blod Co
(a) (i) A report to those charged with governance is produced to communicate matters relating to the external audit to those
who are ultimately responsible for the financial statements. ISA 260 Communication of Audit Matters With Those
Charged With Governance requires the auditor to communicate many matters, including independence and other ethical
issues, the audit approach and scope, the details of management representations, and the findings of the audit. The
findings of the audit are commonly referred to as management letter points. By communicating these matters, the auditor
is confident that there is written documentation outlining all significant matters raised during the audit process, and that
such matters have been formally notified to the highest level of management of the client. For the management, the
report should ensure that they fully understand the scope and results of the audit service which has been provided, and
is likely to provide constructive comments to help them to fulfil their duties in relation to the financial statements and
accounting systems and controls more effectively. The report should also include, where relevant, any actions that
management has indicated they will take in relation to recommendations made by the auditors.

(d) Corporate annual reports contain both mandatory and voluntary disclosures.

Required:

(i) Distinguish, using examples, between mandatory and voluntary disclosures in the annual reports of

public listed companies. (6 marks)

正确答案：
(d) (i) Mandatory and voluntary disclosures
Mandatory disclosures
These are components of the annual report mandated by law, regulation or accounting standard.
Examples include (in most jurisdictions) statement of comprehensive income (income or profit and loss statement),
statement of financial position (balance sheet), cash flow statement, statement of changes in equity, operating segmental
information, auditors’ report, corporate governance disclosure such as remuneration report and some items in the
directors’ report (e.g. summary of operating position). In the UK, the business review is compulsory.
Voluntary disclosures
These are components of the annual report not mandated in law or regulation but disclosed nevertheless. They are
typically mainly narrative rather than numerical in nature.
Examples include (in most jurisdictions) risk information, operating review, social and environmental information, and
the chief executive’s review.

(c) In October 2004, Volcan commenced the development of a site in a valley of ‘outstanding natural beauty’ on

which to build a retail ‘megastore’ and warehouse in late 2005. Local government planning permission for the

development, which was received in April 2005, requires that three 100-year-old trees within the valley be

preserved and the surrounding valley be restored in 2006. Additions to property, plant and equipment during

the year include $4·4 million for the estimated cost of site restoration. This estimate includes a provision of

$0·4 million for the relocation of the 100-year-old trees.

In March 2005 the trees were chopped down to make way for a car park. A fine of $20,000 per tree was paid

to the local government in May 2005. (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 Volcan for the year ended

31 March 2005.

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

正确答案：
(c) Site restoration
(i) Matters
■ The provision for site restoration represents nearly 2·5% of total assets and is therefore material if it is not
warranted.
■ The estimated cost of restoring the site is a cost directly attributable to the initial measurement of the tangible fixed
asset to the extent that it is recognised as a provision under IAS 37 ‘Provisions, Contingent Liabilities and
Contingent Assets’ (IAS 16 ‘Property, Plant and Equipment’).
■ A provision should not be recognised for site restoration unless it meets the definition of a liability, i.e:
– a present obligation;
– arising from past events;
– the settlement of which is expected to result in an outflow of resources embodying economic benefits.
■ The provision is overstated by nearly $0·34m since Volcan is not obliged to relocate the trees and de facto has
only an obligation of $60,000 as at 31 March 2005 (being the penalty for having felled them). When considered
in isolation, this overstatement is immaterial (representing only 0·2% of total assets and 3·6% of PBT).
■ It seems that even if there are local government regulations calling for site restoration there is no obligation unless
the penalties for non-compliance are prohibitive (unlike the fines for the trees).
■ It is unlikely that commencement of site development has given rise to a constructive obligation, since past actions
(disregarding the preservation of the trees) must dispel any expectation that Volcan will honour any pledge to
restore the valley.
■ Whether commencing development of the site, and destroying the trees, conflicts with any statement of socioenvironmental
responsibility in the annual report.
(ii) Audit evidence
■ A copy of the planning application and permission granted setting out the penalties for non-compliance.
■ Payment of $60,000 to local government in May 2005 agreed to the bank statement.
■ The present value calculation of the future cash expenditure making up the $4·0m provision.
Tutorial note: Evidence supporting the calculation of $0·4m is irrelevant as there is no liability to be provided for.
■ Agreement that the pre-tax discount rate used reflects current market assessments of the time value of money (as
for (a)).
■ Asset inspection at the site as at 31 March 2005.
■ Any contracts entered into which might confirm or dispute management’s intentions to restore the site. For
example, whether plant hire (bulldozers, etc) covers only the period over which the warehouse will be constructed
– or whether it extends to the period in which the valley would be ‘made good’.

(d) Describe the three stages of a formal grievance interview that Oliver might seek with the appropriate partner

at Hoopers and Henderson following the formal procedure. (9 marks)

正确答案：
Part (d):
Oliver should arrange a formal grievance interview with the appropriate partner. Both Oliver and the partner need to be aware that
the grievance interview follows three steps in a particular and logical order. The meeting between Oliver and the partner responsible
for human resources must be in a formal atmosphere.
The first stage is exploration. The manager or supervisor – in this case the partner responsible for human resources – must gather
as much information as possible. No solution must be offered at this stage. The need is to establish what is actually the problem;
the background to the problem (in this case the icy relationship between Oliver and David Morgan) and the facts and causes of
the problem – in this case the resentment felt by David Morgan over Oliver’s appointment.
The second stage is the consideration stage. This is undertaken by the appropriate manager or partner here, who must firstly check
the facts, analyse the causes of the complaint and evaluate possible solutions. The meeting may be adjourned if at this stage the
partner requires more time to fulfil this step.
The final stage is the reply. This will be carried out by the partner after he or she has reached and reviewed a conclusion. It is
important that the outcome is recorded in writing; the meeting and therefore the interview and procedure is only successful when
an agreement is reached.
If no agreement is reached then the procedure should be taken to a higher level of management.

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