请问河南省考生ACCA国际会计师证书应该怎么注册呢?

发布时间：2020-01-09

首先，51题库考试学习网在这里告诉大家，ACCA国际会计师证书是不能够注册的，是需要通过一个难度较高的考试获得的，可以通过注册获得是ACCA会员资格，那么这个会员资格又是什么呢？其实这个ACCA会员资格是报考ACCA证书考试的一个条件之一，要成为ACCA会员才可以报考ACCA考试，那么接下来，51题库考试学习网就告诉大家关于ACCA会员注册资格的流程：

首先大家先了解一下ACCA会员的注册条件：  

一、申请参加ACCA考试者，必须首先注册成为ACCA学员，注册需具备以下任一条件：   

(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；（自考本科的学历也可以哦，只要有相应的学历证书）

(2) 教育部认可的高等院校在校生，顺利完成大一所有课程考试，即可报名成为ACCA的正式学员；（换句话说就是你在大一的时候成绩不挂科不重修，进入大二学期就可以报考ACCA了）

(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，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；需要注意的是在校大学生满足一些条件也可以申请免试哟，具体规定可以参考ACCA官网发布的相关文献。

温馨提示：注册报名成为ACCA的学员随时都可以进行，但注册时间的早晚，决定了第一次参加考试的

二、ACCA在注册时，需要准备和提交的资料：

在校学员所需准备的注册资料 (原件、复印件和译文)

（若有同学不清楚英文在读证明如何打印？在哪儿打印？建议自行在网上查询）

(1) 中英文在读证明（由学校教务部门开具，加盖公章，在读证明及成绩单加盖的公章必须一致），

(2) 中英文在校期间各年级成绩单，至少要提供大一成绩单，并加盖所在学校或学校教务部门公章（可先到学员辅导员处打印成绩单，再到学校的教务处盖章即可）

(3) 中英文个人身份证件或护照（护照办理一般和身份证办理在同一地点）

 (4) 2寸彩色证件照一张 （建议多准备几张照片，以防出现意外情况） 

(5) 注册报名费（现金代缴或信用卡支付）   

非在校学员所需准备的注册资料 (原件、复印件和译文)

(1) 中英文个人身份证件或护照   

(2) 中英文学历证明（毕业证及学位证） （大专及其以上的学历）  

(3) 2寸彩色证件照一张（同样建议多备几张以备不时之需）  

三、ACCA注册流程

第一步：准备注册所需材料（就是第二个步骤所准备的全部资料）

第二步：在全球官方网站进行注

(1) 在线注册地址http://www.accaglobal.com/en/qualifications/apply-now.html

(2) 填写相关个人信息（如姓名、性别、出生日期等）（注意：填写有效的信息，方便联系到你）

(3) 填写相关个人学历信息（如毕业院校、学历、专业等）

(4) 在线上传注册资料

(5) 若学员计划申请免试，在填写完毕Your Qualifications之后，系统便会自动显示学员有可能获得的免试科目，最终免试结果以注册成功后ACCA英国总部的审核结果为准；如需放弃免试，需点击相应科目Give Up选项(6) 若学员放弃牛津布鲁克斯大学的学位申请资格

需在Bsc Degree处勾选是否放弃第三步：支付注册费用

(1) 可使用VISA或MasterCard信用卡（见信用卡面logo）

(2) 可使用双币信用卡

(3) 双币信用卡可为人民币+美金，也可为人民币+英镑，美金版信用卡会将ACCA扣除的英镑自动转换为美金

(4) 卡面上无VISA或MasterCard的信用卡（如JCB、AmericanExpress等）皆不可用

(5) 可使用支付宝

(6) 可使用银联借记卡

四、到代表处办理报名注册程序

将填写完整的网上报名注册表（在英文网站上注册完成后可以打印出两页的PDF文件）、中文学员登记表请先打印再点击提交，以及其他相关材料交至代表处或直接寄往英国总部。北京、上海和广州的学员报名注册后,领取学员手册，外地学员通过邮寄到代表处注册的学员由当地代表处寄发。 （需要注意的事，因为相关注册表是寄往国外，因此花费的时间相对来说可能较长，请大家耐心等待）

怎么样？看了这么多，是不是感觉“国际注册会计师”资格证不容易获得呢？连注册一个会员都需要花费较长的时间。But，51题库考试学习网相信大家一定可以做到的。没有付出，哪来回报呢？证书再难，抵不过你一颗热情心，一双勤劳手。

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。

(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be

financially viable, assuming that all other data remain unchanged. (4 marks)

正确答案：

 

(ii) Can we entertain our clients as a gesture of goodwill or is corporate hospitality ruled out? (3 marks)

Required:

For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should

be available to manage them to an acceptable level.

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

正确答案：
(ii) Corporate hospitality
A partner in an audit firm is obviously in a position to influence the conduct and outcome of an audit. Therefore a
partner being on ‘too friendly’ terms with an audit client creates a familiarity threat. Other members of the audit team
may not exert as much influence on the audit.
A self-interest threat may also be perceived (e.g. if corporate hospitality is provided to keep a prestigious client).
There is no absolute prohibition against corporate hospitality provided:
■ the value attached to such hospitality is ‘insignificant’; and
■ the ‘frequency, nature and cost’ of the hospitality is reasonable.
Thus, flying the directors of an audit client for weekends away could be seen as significant. Similarly, entertaining an
audit client on a regular basis could be seen as unacceptable.
Partners and staff of Boleyn will need to be objective in their assessments of the significance or reasonableness of the
hospitality offered. (Would ‘a reasonable and informed third party’ conclude that the hospitality will or is likely to be
seen to impair your objectivity?)
If they have any doubts they should discuss the matter in the first instance with the audit engagement partner, who
should refer the matter to the ethics partner if in doubt.

On 1 April 2009 Pandar purchased 80% of the equity shares in Salva. The acquisition was through a share exchange of three shares in Pandar for every five shares in Salva. The market prices of Pandar’s and Salva’s shares at 1 April

2009 were $6 per share and $3.20 respectively.

On the same date Pandar acquired 40% of the equity shares in Ambra paying $2 per share.

The summarised income statements for the three companies for the year ended 30 September 2009 are:

The following information is relevant:

(i) The fair values of the net assets of Salva at the date of acquisition were equal to their carrying amounts with the exception of an item of plant which had a carrying amount of $12 million and a fair value of $17 million. This plant had a remaining life of five years (straight-line depreciation) at the date of acquisition of Salva. All depreciation is charged to cost of sales.

In addition Salva owns the registration of a popular internet domain name. The registration, which had a

negligible cost, has a five year remaining life (at the date of acquisition); however, it is renewable indefinitely at a nominal cost. At the date of acquisition the domain name was valued by a specialist company at $20 million.

The fair values of the plant and the domain name have not been reflected in Salva’s financial statements.

No fair value adjustments were required on the acquisition of the investment in Ambra.

(ii) Immediately after its acquisition of Salva, Pandar invested $50 million in an 8% loan note from Salva. All interest accruing to 30 September 2009 had been accounted for by both companies. Salva also has other loans in issue at 30 September 2009.

(iii) Pandar has credited the whole of the dividend it received from Salva to investment income.

(iv) After the acquisition, Pandar sold goods to Salva for $15 million on which Pandar made a gross profit of 20%. Salva had one third of these goods still in its inventory at 30 September 2009. There are no intra-group current account balances at 30 September 2009.

(v) The non-controlling interest in Salva is to be valued at its (full) fair value at the date of acquisition. For this

purpose Salva’s share price at that date can be taken to be indicative of the fair value of the shareholding of the non-controlling interest.

(vi) The goodwill of Salva has not suffered any impairment; however, due to its losses, the value of Pandar’s

investment in Ambra has been impaired by $3 million at 30 September 2009.

(vii) All items in the above income statements are deemed to accrue evenly over the year unless otherwise indicated.

Required:

(a) (i) Calculate the goodwill arising on the acquisition of Salva at 1 April 2009; (6 marks)

(ii) Calculate the carrying amount of the investment in Ambra to be included within the consolidated

statement of financial position as at 30 September 2009. (3 marks)

(b) Prepare the consolidated income statement for the Pandar Group for the year ended 30 September 2009.(16 marks)

正确答案：

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