黑龙江考生进行ACCA报考的具体流程是什么样的

发布时间：2020-01-09

对于即将到来3月份的ACCA考试，ACCAer们是否在备考路上遇到了困难呢？目前，有很多萌新ACCAer们来咨询51题库考试学习网，想问一下ACCA考试报考的具体流程是什么样子的？接下来，就这一问题，51题库考试学习网为大家解答相关的疑惑，建议收藏哦~

首先大家得先知道一点的是：ACCA考试报名成功后不可以缓考。

考试要求：

1、所有课程满分为100分，50分及格。每年6月及12月为全球统考时间，每门考试时间为三小时。

2、单科成绩（除第三阶段核心课程的特殊要求外）有效期为七年，从学员注册成功年度开始算起。

3、课程考试应按顺序进行，一次考试最多可以考四门。若*9阶段有不及格的课程，该课程可与第二阶段的课程一起考，但不得与第三阶段的课程同考。

4、第三阶段3.5，3.6和3.7三门为核心课程，必须在同一次考试中进行，要求这三门课程同时通过。如果有两门课成绩合格，一门课成绩在30-49分之间，允许单独补考该课程两次，若不能通过，三门课需要重新考试。如果有两门不及格，或一门低于30分，三门课均须补考。

想要报名ACCA考试的学生，必须要具备以下条件之一：

1.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;

2.教育部认可的高等院校在校生，顺利完成了大一全年的所有课程考试，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，可以先申请参加FIA资格考试，通过FFA、FMA和FAB三门课程后，可以申请转入ACCA并且豁免F1-F3三门课程的考试，直接进入ACCA技能课程阶段的考试。(注：申请FIA资格考试的学员，可以不满足以上1、2项条件，并且没有相关年龄限制)

ACCA考试报名流程

凡想要报考ACCA的考生请登陆官方网站进行网上注册，并根据个人情况提交下列材料：

①ACCA报考条件中要带学历/学位证明(高校在校生需提交学校出具的在校证明函及第一年所有课程考试合格的成绩单)的原件、复印件和译文。

②身份证的原件、复印件和译文;或提供护照，不需提交翻译件。

③一张两寸照片(黑白彩色均可)

④注册报名费(支付宝、银行汇票或信用卡支付)，请确认信用卡可以从国外付款，否则会影响注册返回时间;如果不能确定建议用汇票交纳注册费。

全英文ACCA官网，报名很吃力，不知道怎么弄?ACCA代报名(高顿免费服务)

ACCA报名步骤

1. 登录ACCA全球官网

2. 点击My ACCA登录，输入您的学员号和密码，进入您的个人空间。

3. 选择EXAM ENTER，按照页面相关提示，进入考试报名界面，选择相关报考科目，报名即可。

为什么要报考ACC呢？ACCA是面向国际的“职场黄金文凭”。ACCA就业前景来说目前国内人才缺口大，岗位年薪高，职业发展空间大，是外企招聘财务经理，财务总监等岗位优先录用的条件之一。

俗话说，辛勤耕作十二载，知识田里成果现。考场之上奋笔书，难易题目都做完。ACCAer，为了更好的明天，一起加油吧！

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。

23 The capital structure of a company at 30 June 2005 is as follows:

$m

Ordinary share capital 100

Share premium account 40

Retained earnings 60

10% Loan notes 40

The company’s income statement for the year ended 30 June 2005 showed:

$m

Operating profit 44

Loan note interest (4)

___

Profit for year 40

____

What is the company’s return on capital employed?

A 40/240 = 162/3 per cent

B 40/100 = 40 per cent

C 44/240 = 181/3 per cent

D 44/200 = 22 per cent

正确答案：C

(b) (i) Advise Benny of the income tax implications of the grant and exercise of the share options in Summer

Glow plc on the assumption that the share price on 1 September 2007 and on the day he exercises the

options is ￡3·35 per share. Explain why the share option scheme is not free from risk by reference to

the rules of the scheme and the circumstances surrounding the company. (4 marks)

正确答案：
(b) (i) The share options
There are no income tax implications on the grant of the share options.
In the tax year in which Benny exercises the options and acquires the shares, the excess of the market value of the
shares over the price paid, i.e. ￡11,500 ((￡3·35 – ￡2·20) x 10,000) will be subject to income tax.
Benny’s financial exposure is caused by the rule within the share option scheme obliging him to hold the shares for a
year before he can sell them. If the company’s expansion into Eastern Europe fails, such that its share price
subsequently falls to less than ￡2·20 before Benny has the chance to sell the shares, Benny’s financial position may be
summarised as follows:
– Benny will have paid ￡22,000 (￡2·20 x 10,000) for shares which are now worth less than that.
– He will also have paid income tax of ￡4,600 (￡11,500 x 40%).

(c) Assess the likely criteria which would need to be satisfied for software to be regarded as ‘quality software’.

(4 marks)

正确答案：
(c) The following are important considerations regarding the quality of the business software:
– The software is error-free as this will improve its reliability. Whilst in practice this might not always be achievable the
directors of SSH must recognise the dangers involved in supplying bespoke software which may prove damaging to their
clients’ businesses with the resulting loss of client goodwill.
– The software should meet quality control standards such as those specified by the ISO (International Standards
Organisation).
– The software must be delivered on time. Late delivery of business software will prove problematic since clients may rely
on updated software to meet new customer needs or to fulfil revised business objectives.
– The software must meet the initial specification of the customer. In meeting the specification SSH will be demonstrating
that the software has been produced correctly with an appropriate focus on the requirements of end users.
– The software must be usable i.e. as well as being able to do what it is supposed to do it is important that it is easy to
use.
– The software should be capable of being updated in the light of future changes that occur in the clients’ requirements.

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