河南省考生：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。

(b) Assess the extent to which social responsibility issues could and should affect his decision to move into the

new product area. (8 marks)

正确答案：
(b) Recent corporate scandals have increased the critical awareness of the need for business to operate ethically and in a socially
responsible way. This is seen largely in the context of large firms and their governance but as the Concrete Solutions scenario
shows small owner-managed firms are not immune from taking difficult decisions that have differing and significant impacts
on the firm’s stakeholders and their expectations. Johnson, Scholes and Whittington see corporate social responsibility as
‘concerned with the ways in which an organisation exceeds the minimum obligation to stakeholders specified through
regulation and corporate governance’. They argue it is useful to distinguish between contractual stakeholders including
customers, suppliers and employees, who have a legal relationship with an organisation and community stakeholders – such
as local communities – who do not have the same degree of legal protection as the first group. Clyde’s local community and
its representatives will face a dilemma – jobs v pollution – not an easy choice! Clearly there will be considerable negotiation
between the key stakeholders and Clyde as the owner/manager should act ethically and with integrity in reaching a decisionhaving profound effects for all parties concerned.

3 Seejoy is a famous football club but has significant cash flow problems. The directors and shareholders wish to take

steps to improve the club’s financial position. The following proposals had been drafted in an attempt to improve the

cash flow of the club. However, the directors need advice upon their implications.

(a) Sale and leaseback of football stadium (excluding the land element)

The football stadium is currently accounted for using the cost model in IAS16, ‘Property, Plant, and Equipment’.

The carrying value of the stadium will be $12 million at 31 December 2006. The stadium will have a remaining

life of 20 years at 31 December 2006, and the club uses straight line depreciation. It is proposed to sell the

stadium to a third party institution on 1 January 2007 and lease it back under a 20 year finance lease. The sale

price and fair value are $15 million which is the present value of the minimum lease payments. The agreement

transfers the title of the stadium back to the football club at the end of the lease at nil cost. The rental is

$1·2 million per annum in advance commencing on 1 January 2007. The directors do not wish to treat this

transaction as the raising of a secured loan. The implicit interest rate on the finance in the lease is 5·6%.

(9 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)

正确答案：

The following information is relevant for questions 9 and 10

A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,

and a suspense account appeared in the company’s draft balance sheet.

Subsequent checking revealed the following errors:

(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.

Depreciation at the rate of 10% per year ($480) had been charged.

(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in the

company’s records.

(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personal

cheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entry

for the transaction. (The company does not maintain a payables ledger control account).

(4) The payments side of the cash book had been understated by $10,000.

9 Which of the above items would require an entry to the suspense account in correcting them?

A All four items

B 3 and 4 only

C 2 and 3 only

D 1, 2 and 4 only

正确答案：B

(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s

accountability to equity investors. (4 marks)

正确答案：
(ii) Accountability to equity investors
Voluntary disclosures are an effective way of redressing the information asymmetry that exists between management and
investors. In adding to mandatory content, voluntary disclosures give a fuller picture of the state of the company.
More information helps investors decide whether the company matches their risk, strategic and ethical criteria, and
expectations.
Makes the annual report more forward looking (predictive) whereas the majority of the numerical content is backward
facing on what has been.
Helps transparency in communicating more fully thereby better meeting the agency accountability to investors,
particularly shareholders.
There is a considerable amount of qualitative information that cannot be conveyed using statutory numbers (such as
strategy, ethical content, social reporting, etc).
Voluntary disclosure gives a more rounded and more complete view of the company, its activities, strategies, purposes
and values.
Voluntary disclosure enables the company to address specific shareholder concerns as they arise (such as responding
to negative publicity).
[Tutorial note: other valid points will attract marks]

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