2020年ACCA年费是什么时候交多少钱你知道了吗？

发布时间：2019-12-29

最近各位小伙伴都来问51题库考试学习网关于要进2020年ACCA是不是需要交年费？要交多少钱？那这里51题库考试学习网就为小伙伴们解释一下吧！

ACCA是（英国）特许公认会计师公会“The Association of Chartered Certified Accountants”的简称，由于其在全球范围内倡导和推广全球应用广泛的国际会计及审计准则IFRS&IAS，ACCA的持证人也常被称为“国际注册会计师”。

ACCA是最早进入中国的国际会计师组织，在中国已经有近30年的传播，得到业界广泛认可，ACCA证书在中国是“具有影响力的国际权威财经证书”！

ACCA官方规定，所有报考ACCA的学员，以及通过考试的ACCA会员，每年都需要缴纳对应不同额度的费用，这个费用就是ACCA年费，也叫ACCA会员费。

ACCA年费是要缴纳终身的，在你没有正式成为ACCA会员之前交的是ACCA学员的年费，成为ACCA会员之后交的是ACCA会员的年费。

根据ACCA官网最新公布，2020年报考ACCA的学员。

学员年费：年费由105英镑提高到112英镑；

准会员年费：年费由123英镑提高到129英镑；

会员年费：由之前的246英镑改为首次成功申请ACCA会员，费用为246英镑，之后费用为258英镑；

ACCA规定，在每年5月10日之前注册ACCA/FIA的学员，需要缴纳当年的年费，之后注册的学员免除当年年费。因此对于我们的学员，如果不急于ACCA考试，可以选择在5月10日之后注册。

以上就是51题库考试学习网对小伙伴带来的解答啦，希望各位小伙伴不用再去疑惑缴费的问题。

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) Prepare a consolidated balance sheet as at 31 October 2005 for the Lateral Group in accordance with

International Financial Reporting Standards. (21 marks)

正确答案：

(c) Calculate and explain the amount of income tax relief that Gerard will obtain in respect of the pension

contributions he proposes to make in the tax year 2007/08 and contrast this with how his position could be

improved by delaying some of the contributions that he could have made in 2007/08 until 2008/09. You

should include relevant supporting calculations and quantify the additional tax savings arising as a result of

your advice.

You should ignore the proposed changes to the bonus scheme for this part of this question and assume that

Gerard’s income will not change in 2008/09. (12 marks)

正确答案：

 

(ii) Explain whether or not Carver Ltd will become a close investment-holding company as a result of

acquiring either the office building or the share portfolio and state the relevance of becoming such a

company. (2 marks)

正确答案：
(ii) Close investment holding company status
Carver Ltd will not become a close investment-holding company if it purchases the office building as, although it will no
longer be a trading company, it intends to rent out the building to a number of tenants none of whom is connected to
the company.
Carver Ltd will become a close investment holding company if it purchases a portfolio of quoted shares as it will no
longer be a trading company. As a result it will pay corporation tax at the full rate of 30% regardless of the level of its
profits.

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