消息！如果已经报考了ACCA是否还能缓考？赶紧看下！

发布时间：2020-05-15

现在ACCA报名考试正在进行，许多考生为之努力的备考，那么若报考了ACCA考试还可以申请延期吗？关于这个问题，接着一起来了解下吧！

如果报考了ACCA考试是可以申请延期的，ACCA官方规定了在常规报考截止前，学员可以在线更改考试日期，且是不需要花费任何费用的。2

2020年ACCA报考日期

1.进入myACCA账户在正常报考日期截止日前，学员都可以进入myACCA的账户里去修改考试信息，包括退考、更改考场、更改考试科目以及增加报考科目等。

2.申请退考 然后，之前缴纳的考试费，ACCA退考后成功后，会返回到你的ACCA账户里，可以用来缴年费和下次考试。

免费更改考期需要满足的条件：

必须在常规报考截止日期前申请延期或退考， 必须在常规报考截止日期前申请退考，且这些ACCA退考后的费用不能返回到你的银行卡，只能留在ACCA账户中用来支付考试、年费等费用。

退考申请成功 即使退考成功了，学员必须按考试大纲设置的先后次序报考，即知识课程，技能课程，核心课程和选修课程。 在一个课程阶段中可以选择任意顺序报考。

ACCA是世界上大多数国家都承认的，只是由于地方保护主义，也就是保护本国的会计师，目前中国法律不承认ACCA 会员资格，即ACCA 会员不能替代中注协会员签署中国企业的审计报告。

那么你的付出和牺牲究竟值不值呢？

ACCA 认可度高吗？ ACCA在国内称为"国际注册会计师"，实际上是英国的注册会计师协会之一，但它是英国具有特许头衔的4家注册会计师协会之一，也是当今知名的国际性会计师组织之一。

关于签字权，执业的CICPA 在中国大陆有签署 PRC GAAP 审计报告的资格。

ACCA 会员资格在国际上得到广泛认可，尤其是得到欧盟立法以及许多国家公司法的承认。ACCA 的会员可以在工商企业财务部门。

审计与会计师事务所、金融机构和财政、税务部门从事财务和财务管理工作，许多会员在世界各地大公司担任高级职位，中国大陆的不少ACCA 会员也已担任许多大公司的重要职位。目前，ACCA 正与中国注册会计师协会商讨互认协议，有望最终达成两会会员能够容易成为对方公会会员。

随着外资不断涌入中国及ACCA的国际影响力，ACCA 资格在国内招聘市场也逐渐得到大量企业，尤其是外资企业的高度认可。

好了，以上就是今天所要分享的内容，到这里就结束了，看完本篇内容是不是更加了解考试了，如果还有其他疑问，也可到帮考官网或者相关网站去搜索看看吧。

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。

(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)

正确答案：
(c) An organisation considering the use of external recruitment consultants would make its decision upon the availability, level and appropriateness of expertise available within the host organisation and its likely effectiveness, together with the cost of using consultants set against the cost of using the organisation’s own staff. The organisation should consider the level of expertise required of potential employees and therefore the appropriate knowledge required of the consultants and the need for impartiality or security which may be of particular importance for some organisations. In addition, the views of internal staff as to the likely effect of using outside consultants must be considered, as is the effect the use of consultants might have on the need to develop expertise within the organisation.

(c) (i) State the date by which Thai Curry Ltd’s self-assessment corporation tax return for the year ended

30 September 2005 should be submitted, and advise the company of the penalties that will be due if

the return is not submitted until 31 May 2007. (3 marks)

(ii) State the date by which Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005

should be paid, and advise the company of the interest that will be due if the liability is not paid until

31 May 2007. (3 marks)

正确答案：

(c) Self-assessment tax return
(1) Thai Curry Ltd’s self-assessment corporation tax return for the year ended 30 September 2005 must be submitted by
30 September 2006.
(2) If the company does not submit its self-assessment tax return until 31 May 2007, then there will be an automatic fixed
penalty of ￡200 since the return is more than three months late.
(3) There will also be an additional corporation tax related penalty of ￡4,415 (44,150 × 10%) being 10% of the tax unpaid,
since the self-assessment tax return is more than six months late.
Corporation tax liability
(1) Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005 must be paid by 1 July 2006.
(2) If the company does not pay its corporation tax until 31 May 2007, then interest of ￡3,035 (44,150 at 7·5% = 3,311
× 11/12) will be charged by HM Revenue & Customs for the period 1 July 2006 to 31 May 2007.

(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess the

customer perspective of the balanced scorecard of GER. (3 marks)

正确答案：
(ii) Performance measures that may be used to assess the customer perspective of the balanced scorecard of GER include
the following:
Lost or damaged luggage per 1,000 passengers
Train cancellation rate
Denied boarding rate
Number of passenger complaints.
Note: Only three measures were required.

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