2020年ACCA报名费一科多少钱？

发布时间：2020-03-05


近年来，ACCA会员资格证书含金量不断上升，吸引了不少人的关注。不同于国内的其他证书，ACCA会员资格证书属于国际性证书，因此不少人都在担心其考试费用会比较高，自己如果无法通过会不会得不偿失。鉴于此，51题库考试学习网在下面为大家带来ACCA考试费用的相关信息，以供参考。

ACCA属于会计师组织，想要成为其会员，需要注册成为学员，然后再报名考试。因此ACCA费用主要包括：注册费，年费，报名费，教材费。当然了，部分选择了培训班的学员还会有培训费。

那么，这些费用的具体金额是多少呢？

1、注册费：79英镑（仅第一次缴纳）

2、年费：每年105英镑。大部分ACCA学员学习ACCA一般都需要三到四年，就按照四年年费来计算。

3、ACCA考试费用：(ACCA考试报名分为提前、常规以及后期三个阶段，各阶段考试费用不同，下面的所有考试费用都以早期缴费为准。)79+99+(F1-F4费用)+103*5(F5-F9)+180(SBL)+129*3(SBR+2门选修课)=1260+(F1-F4费用，费用是每科70-80英镑)，根据目前的汇率，学员一共缴纳的ACCA官方报名费用约在人民币一万四到两万左右。再加上第一次报名所缴纳的费用，总计约为一万七千元左右。如果有同一科目多次报考的情况，考试费用很容易超过两万元。

以上就是关于ACCA考试费用的相关情况。ACCA考试报名时，前期报名的费用不到后期报名的一半，因此小伙伴们最好提前做好报名准备。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。


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) Comment briefly on the use of its own tree plantations as a source of raw materials by Our Timbers Ltd.

(3 marks)

正确答案：
(ii) The use of its own tree plantations as a source of raw materials not only ensures available supplies of timber but may
also demonstrate that the directors of Our Timbers Ltd are mindful of the need for careful planning in the consumption
of natural resources. This concern with the need to protect the environment will enhance the reputation of Our Timbers
Ltd as an environmentally-conscious organisation which in turn may translate into a source of competitive advantage
since contemporary thought is very much focused on the environmental responsibilities of organisations with particular
regard to the use of natural resources such as timber.

A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

Which of the following statements is correct?

A.The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

B.There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

C.The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

D.The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

正确答案：D

Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P

guaranteed that R’s profit share would not be less than $25,000 for the six months to 31 December 2004. The profitsharing

arrangements after R’s admission were P 50%, Q 30%, R 20%. The profit for the year ended 31 December

2004 is $240,000, accruing evenly over the year.

What should P’s final profit share be for the year ended 31 December 2004?

A $140,000

B $139,000

C $114,000

D $139,375

正确答案：B
80,000 + 60,000 – 1,000 = 139,000

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