请问广西考生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) Using the previous overhead allocation basis (as per note 4), calculate the budgeted profit/(loss)

attributable to each type of service for the year ending 31 December 2006 and comment on the results

obtained using the previous and revised methods of overhead allocation. (5 marks)

正确答案：

(c) Briefly outline the corporation tax (CT) issues that Tay Limited should consider when deciding whether to

acquire the shares or the assets of Tagus LDA. You are not required to discuss issues relating to transfer

pricing. (7 marks)

正确答案：
(c) (1) Acquisition of shares
Status
The acquisition of shares in Tagus LDA will add another associated company to the group. This may have an adverse
effect on the rates of corporation tax paid by the two existing group companies, particularly Tay Limited.
Taxation of profits
Profits will be taxed in Portugal. Any profits remitted to the UK as dividends will be taxable as Schedule D Case V income,
but will attract double tax relief. Double tax relief will be available against two types of tax suffered in Portugal. Credit
will be given for any tax withheld on payments from Tagus LDA to Tay Limited and relief will also be available for the
underlying tax as Tay Limited owns at least 10% of the voting power of Tagus LDA. The underlying tax is the tax
attributable to the relevant profits from which the dividend was paid. Double tax relief is given at the lower rate of the
UK tax and the foreign tax (withholding and underlying taxes) suffered.
Losses
As Tagus LDA is a non-UK resident company, losses arising in Tagus LDA cannot be group relieved against profits of the
two UK companies. Similarly, any UK trading losses cannot be used against profits generated by Tagus LDA.
(2) Acquisition of assets
Status
The business of Tagus will be treated as a branch of Tay Limited i.e. an extension of the UK company’s activities. The
number of associated companies will be unaffected.
Taxation of profits
Tay Limited will be treated as having a permanent establishment in Portugal. Profits attributable to the Tagus business
will thus still be taxed in Portugal. In addition, the profits will be taxed in the UK as trading income. Double tax relief
will be available for the tax already suffered in Portugal at the lower of the two rates.
Capital allowances will be available. As the assets in question will not previously have been subject to a claim for UK
capital allowances, there will be no cost restriction and the consideration attributable to each asset will form. the basis
for the capital allowance claim.
Losses
The Tagus trade is part of Tay Limited’s trade, so any losses incurred by the Portuguese trade will automatically be offset
against the trading profits of the UK trade, and vice versa.

5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associated

companies. It has always prepared accounts to 31 December and will continue to do so in the future.

It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnected

company, on 31 July 2007. Its premises and goodwill will be sold for ￡2,135,000 and ￡290,000 respectively

and its machinery and equipment for ￡187,000. The premises, which do not constitute an industrial building,

were acquired on 1 August 2002 for ￡1,808,000 and the goodwill has been generated internally by the

company. The machinery and equipment cost ￡294,000; no one item will be sold for more than its original cost.

The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and the

sale of the business assets, is expected to be ￡81,000. The balance on the plant and machinery pool for the

purposes of capital allowances as at 31 December 2006 was ￡231,500. Machinery costing ￡38,000 was

purchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.

On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or a

portfolio of UK quoted company shares, as follows:

Office building

The office building would be acquired for ￡3,100,000; the vendor is not registered for value added tax (VAT).

Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number of

commercial tenants who are not connected with Carver Ltd and will pay rent, in total, of ￡54,000 per calendar

quarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August

2007 to 31 December 2007 is expected to be:

￡

Loan interest payable to UK bank 16,000

Building maintenance costs 7,500

Share portfolio

Shares would be purchased for the amount of the proceeds from the sale of the business with no need for further

loan finance. It is estimated that the share portfolio would generate dividends of ￡36,000 and capital gains, after

indexation allowance, of ￡10,000 in the period from 1 August 2007 to 31 December 2007.

All figures are stated exclusive of value added tax (VAT).

Required:

(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) on

which Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.

(2 marks)

正确答案：
(a) (i) Due date for submission of corporation tax return
Carver Ltd intends to cease trading on 31 July 2007. This will bring to an end the accounting period that began on
1 January 2007. A new accounting period will commence on 1 August 2007 and end on the company’s accounting
reference date on 31 December 2007.
Carver Ltd is required to submit its corporation tax return by the later of:
– one year after the end of its accounting period; and
– one year after the end of the period of account in which the last day of the accounting period falls.
Accordingly, the company must submit its corporation tax returns for both accounting periods by 31 December 2008.

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