信息！关于ACCA考试费用必须要交英镑吗？来看看！

发布时间：2020-05-14

对于英国ACCA考试费用而言，考试费用必须缴纳英镑吗？对于这个问题大家知道多少呢？接下来一起了解看看吧！

如今英国一律按照ACCA考试报名，当时的英镑汇率进行结算。所以自从开始考ACCA，尤其每次到了考试报名的阶段，ACCA小伙伴们都非常关心英镑的汇率。

通过银行汇票或国际结付的信用卡支付。办理银行汇票可以用外汇或人民币。凭身份证就可以到有外汇业务和票汇业务的银行办理换汇和票汇业务。

ACCA总部推荐学员使用双币信用卡在线考试报名。这样将可以及时确认报名成功并且可以享受提前考试报名时段的优惠价格。

报名考试所需费用要一次交清吗?

不是的，要是一次缴清费用，那你就要荷包大出血了!估计连土都吃不起了，ACCA注册报名时只需交注册费，以后再逐项交纳免试费、年费、考试费。

考生可以随时关注自己的账单，并且注册后未及时上缴年费，会收到催缴邮件，补上就可以了。考试费用根据每次的报考科目和报考时间段来进行缴费。

现在想想，也不太可能让你一次交清，毕竟，很难完全打包票，在ACCA考试13个科目中，没有一个科目挂科，每一科都能一把过，如果没有通过，那么，下一个考季还要继续报名考试，还要递交考试费用。

不同考生注册ACCA时间的不同，导致年费缴纳的时间不同。考试费受考试阶段和ACCA报考时间影响，所以准备报考的考生抓紧时间报名。

报名以后，也比较有压力和动力，推着你每天做好计划，努力复习，积极应考。3.关于ACCA考试报名付款问题有些ACCA考试小伙伴反映，银行卡已划款，但MY ACCA10分钟内尚未入账，或者注册时仍旧提示需要付款。

则说明付款用于网络问题接收失败。请重新支付。支付失败的款项会在7个工作日左右原路退回到支付卡。如未及时收到退款，请及时联系ACCA查询。还有一种情况是，付款时出现错误，无法支付。

说明可能网络或者浏览器有问题，请尝试其他电脑和浏览器，如果还是无法解决问题。请截屏联系ACCA总部。

以上就是关于考试的全部内容了，如果想要了解更多关于考试的信息，大家可以来关注51题库考试学习网哦，51题库考试学习网每天会为大家更新和考试相关的内容的。

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。

10 Which of the following factors would cause a company’s gearing ratio to fall?

1 A bonus issue of ordinary shares.

2 A rights issue of ordinary shares.

3 An issue of loan notes.

4 An upward revaluation of non-current assets.

A 1 and 3

B 2 and 3

C 1 and 4

D 2 and 4

正确答案：D

(ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial statements of

Ambush for the year ended 30 November 2005. (4 marks)

正确答案：
(ii) There is objective evidence of impairment because of the financial difficulties and reorganisation of Bromwich. The
impairment loss on the loan will be calculated by discounting the estimated future cash flows. The future cash flows
will be $100,000 on 30 November 2007. This will be discounted at an effective interest rate of 8% to give a present
value of $85,733. The loan will, therefore, be impaired by ($200,000 – $85,733) i.e. $114,267.
(Note: IAS 39 requires accrual of interest on impaired loans at the original effective interest rate. In the year to
30 November 2006 interest of 8% of $85,733 i.e. $6,859 would be accrued.)

(c) Discuss the quality control issues raised by the audit senior’s comments. (3 marks)

正确答案：
(c) Quality control issues raised from the senior’s comments
There are several issues raised, all of which indicate that quality control procedures have not functioned adequately. The
planned audit procedures appear to be inadequate, further tests should have been performed to confirm the completeness,
existence and valuation of the balance.
In last year’s audit, the management representation was accepted as sufficient evidence in relation to the receivable. Possibly
the item was not identified as a related party transaction, or it was not considered to be material enough to warrant further
investigation.
At the planning stage, it is standard procedure to identify key related parties of an entity, and to plan procedures specific to
them. Inadequate planning may lead to a lack of prioritisation of this as an area of relatively high audit risk.
Work on receivables is often carried out by a relatively inexperienced member of the audit team. Audit juniors may not
appreciate the potential breach of IAS 24, or the complexities regarding materiality assessment for this type of transaction.
Insufficient review by the audit manager has been performed on completed working papers, which then failed to spot the
weakness of the management representation as a source of evidence. This year the audit senior has highlighted the matter,
which can now be resolved through additional audit procedures.

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