ACCA考试本次考试只报考SBL要多少费用？

发布时间：2020-05-01

很多同学备考时间有限，每次考试只能考一门或者两门，那报考费用如何计算呢？51题库考试学习网将带大家了解一下ACCA的费用问题。

考ACCA的同学注意了，ACCA费用主要包括：注册费，年费，报名费。

下面根据2020年ACCA官网公布的费用来计算：

1、注册费：79£，一次性。

2、年费：112£，每年。每年5月8号前注册缴纳，5月8号之后注册次年1月1号缴纳。51题库考试学习网建议5月8号以后注册。

3、ACCA注册费，年费说明：注册费79£为一次性费用，由于ACCA考试课程繁多，考虑到大部分ACCA学员一般都需要三到四年时间学习，按照四年年费来计算，为112*4=448英镑，约等于4121RMB。

4、ACCA考试费用：（注：所有考试费用都以早期缴费为准。）F1-F3因为是随即机考，价格为各个机考中心定价，不会很贵，就按整数算：100£*3=300£，F4-F9一共6门，114*6=684£，SBL为188£，SBR为147£，P4-P7选二为147*2，所有费用加起来为300+684+188+147*2≈13487元。注：汇率取1£=￥9.2，请同学们随时关注汇率变化。

5、ACCA教材费用：13科科目的教材，每科以350元计算，共4550元。

6、可能产生的额外费用：全部一次通过ACCA科目概率较低，挂科在所难免，尽量少挂科，减少挂科产生的额外费用。

注：每年ACCA的考试费，年费，注册费都可能上涨，以上计算的ACCA考试费用是2020年6月最新的计算费用。

所以，在不参加培训的情况下，ACCA注册费+年费+ACCA考试费用+ACCA教材费用+额外可能遇到的费用就为4121+13487+4550约等于22158元。

由此看来，ACCA考试的相关费用还是很高的，但这算大学期间可以考出来含金量较高的财会证书了。

总体上说，ACCA通过之后还是要交年费的，而且准会员和以后申请成为会员所要交的年费比ACCA学员更多，51题库考试学习网建议大家还是继续交纳年费比较好。有些同学觉得自己已经学成科就不缴纳年费，这会导致ACCA学员/准会员/会员的头衔就会被取消，要知道ACCA头衔带给大家的并不仅仅只是一张证书，更重要的是，ACCA官方会定期组织各种活动，这能够使大家获得与财会界许多同行一起交流的机会，同样是财会人拓宽自己视野和交际比较好的机会，最好不要错过。

如果一直缴纳会费，在成为ACCA会员 5年以后可以申请成为ACCA资深会员，即FCCA，缴纳会费还是带来很多好处的。

以上就是51题库考试学习网带来的有关ACCA费用的信息，虽然费用相对较高，但ACCA带给大家的不只是一张通行证，更是广阔的视野和人脉。更多资讯请关注51题库考试学习网。

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。

(b) Explain how the process of developing scenarios might help John better understand the macro-environmental

factors influencing Airtite’s future strategy. (8 marks)

正确答案：

(b) Carrying out a systematic PESTEL analysis is a key step in developing alternative scenarios about the future. Johnson and
Scholes define scenarios as ‘detailed and plausible views of how the business environment of an organisation might develop
in the future based on groupings of key environmental influences and drivers of change about which there is a high level of
uncertainty’. In developing scenarios it is necessary to isolate the key drivers of change, which have the potential to have a
significant impact on the company and are associated with high levels of uncertainty. Development of scenarios enables
managers to share assumptions about the future and the key variables shaping that future. This provides an opportunity for
real organisational learning. They are then in a position to monitor these key variables and amend strategies accordingly. It
is important to note that different stakeholder groups will have different expectations about the future and each may provide
a key input to the process of developing scenarios. By their very nature scenarios should not attempt to allocate probabilities
to the key factors and in so doing creating ‘spurious accuracy’ about those factors. A positive scenario is shown below and

should provide a shared insight into the external factors most likely to have a significant impact on Airtite‘s future strategy.
For most companies operating in global environments the ability to respond flexibly and quickly to macro-environmental
change would seem to be a key capability.
The scenario as illustrated below, clearly could have a major impact on the success or otherwise of Airtite’s strategy for the
future. The key drivers for change would seem to be the link between technology and global emissions, fuel prices and the
stability of the global political environment. Through creating a process which considers the drivers which will have most
impact on Airtite and which are subject to the greatest uncertainty, Airtite will have a greater chance of its strategy adaptingto changing circumstances.

5 You are the manager responsible for the audit of Blod Co, a listed company, for the year ended 31 March 2008. Your

firm was appointed as auditors of Blod Co in September 2007. The audit work has been completed, and you are

reviewing the working papers in order to draft a report to those charged with governance. The statement of financial

position (balance sheet) shows total assets of $78 million (2007 – $66 million). The main business activity of Blod

Co is the manufacture of farm machinery.

During the audit of property, plant and equipment it was discovered that controls over capital expenditure transactions

had deteriorated during the year. Authorisation had not been gained for the purchase of office equipment with a cost

of $225,000. No material errors in the financial statements were revealed by audit procedures performed on property,

plant and equipment.

An internally generated brand name has been included in the statement of financial position (balance sheet) at a fair

value of $10 million. Audit working papers show that the matter was discussed with the financial controller, who

stated that the $10 million represents the present value of future cash flows estimated to be generated by the brand

name. The member of the audit team who completed the work programme on intangible assets has noted that this

treatment appears to be in breach of IAS 38 Intangible Assets, and that the management refuses to derecognise the

asset.

Problems were experienced in the audit of inventories. Due to an oversight by the internal auditors of Blod Co, the

external audit team did not receive a copy of inventory counting procedures prior to attending the count. This caused

a delay at the beginning of the inventory count, when the audit team had to quickly familiarise themselves with the

procedures. In addition, on the final audit, when the audit senior requested documentation to support the final

inventory valuation, it took two weeks for the information to be received because the accountant who had prepared

the schedules had mislaid them.

Required:

(a) (i) Identify the main purpose of including ‘findings from the audit’ (management letter points) in a report

to those charged with governance. (2 marks)

正确答案：
5 Blod Co
(a) (i) A report to those charged with governance is produced to communicate matters relating to the external audit to those
who are ultimately responsible for the financial statements. ISA 260 Communication of Audit Matters With Those
Charged With Governance requires the auditor to communicate many matters, including independence and other ethical
issues, the audit approach and scope, the details of management representations, and the findings of the audit. The
findings of the audit are commonly referred to as management letter points. By communicating these matters, the auditor
is confident that there is written documentation outlining all significant matters raised during the audit process, and that
such matters have been formally notified to the highest level of management of the client. For the management, the
report should ensure that they fully understand the scope and results of the audit service which has been provided, and
is likely to provide constructive comments to help them to fulfil their duties in relation to the financial statements and
accounting systems and controls more effectively. The report should also include, where relevant, any actions that
management has indicated they will take in relation to recommendations made by the auditors.

(b) Provide the directors of Acrux Ltd with a detailed explanation of the maximum rate of tax that will be suffered

on both the distributed and non-distributed profits of the non-UK resident investee companies where:

(1) there is a double tax treaty between the UK and the country in which the individual companies are

resident; and

(2) there is no such double tax treaty.

Note: you are not required to explain the position of the overseas resident branches. (6 marks)

正确答案：
(b) Rate of tax on profits of non-UK resident investee companies
Undistributed profits
The companies will be subject to tax in the countries in which they are resident; this is because of their residency status or
because they have a permanent establishment in that country. Undistributed profits will not be taxed in the UK.
The rate of tax on undistributed profits will therefore be the rate of tax in the country of residency of the respective companies.
Distributed profits with double tax treaty
The dividends received by Acrux Ltd from each of the overseas companies will be grossed up in respect of underlying tax (the
overseas corporation tax paid on the distributed profits) because Acrux Ltd will own at least 10% of the overseas companies.
The gross amount will then be included in Acrux Ltd’s profits chargeable to corporation tax.
The treaty will provide double tax relief in the UK for the overseas tax suffered in respect of each dividend up to a maximum
of the UK tax on the grossed up overseas dividend. As a result of the double tax relief, the overall rate of tax suffered will be
the higher of the UK rate paid by Acrux Ltd and the overseas tax rate borne by the overseas company.
Where the rate of overseas tax in respect of a particular dividend exceeds the rate of corporation tax in the UK, excess foreign
tax will arise. This can be relieved, via onshore pooling, against the UK tax due on those dividends where the rate of tax in
the UK exceeds the rate overseas. This will reduce the overall rate of tax suffered on the total overseas profits of the overseas
companies as a whole.
Distributed profits with no double tax treaty
Where there is no double tax treaty, unilateral double tax relief will be available in the UK. This relief will operate in the same
way as double tax relief under a double tax treaty such that the overall rate of tax on each dividend will be the higher of the
UK rate paid by Acrux Ltd and the overseas rate borne by the overseas company. Relief via onshore pooling will also be
available.

Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

A.$23,105

B.$23,000

C.$20,909

D.$24,150

正确答案：D

At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

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