ACCA考过之后还需要交年费吗？

发布时间：2021-10-16

据统计，近年来国内考生报考ACCA的人数越来越多，除了考试以外，有很多考生对于年费缴纳并不是很了解，不少学员都会忘记缴纳ACCA年费，那么不交ACCA年费会有什么后果?今天51题库考试学习网给大家带来了详细的内容，一起来了解一下!

一、ACCA考过之后还要交年费吗?

原则上来说，ACCA考完以后还是要交年费的。

首先，如果不交年费，ACCA学员/准会员/会员的头衔就会被取消，可能有些同学会觉得，反正我ACCA学完了，本事都学到了，ACCA头衔对我来说可有可无。

这样的想法是不对的，因为ACCA头衔带给大家的并不仅仅只是表面上的一张证书，ACCA官方会定期组织各种活动，能够获得与财会界许多同行一起交流的机会，这也是财会人拓宽自己视野和交际比较好的机会。在成为ACCA会员5年以后还可以申请成为ACCA资深会员，即FCCA，为了年费失去这样的机会真的是得不偿失。

二、ACCA年费不交会怎样?

ACCA考完以后还是要交年费的，而且考完以后成为准会员和以后申请成为会员所要交的年费比ACCA学员交的要更多。

迟交也总是需要交的，如果真有突发情况迟交也是可以的，但是不可不交年费，如果不交ACCA年费，就会停止ACCA会员身份，那么报考ACCA考试、很多ACCA会员福利等等都将被停止。每年ACCA缴纳年费有2个时间段。

分别为5月和12月，官方会以邮件形式提醒缴费，每年年费也会有所浮动，具体还需要看ACCA官方公布的消息。

三、2021年ACCA考试形式

ACCA考试方式是采用闭卷考试+机考的方法来解题，ACCA考试每科目地达标标准分数为50分，满分成一百分。在考试以前，考生随时随地都能够开展机考的预约，考生预约取得成功后，能够登陆ACCA英文官网查询机考中心所发布的机考预约名册，倘若考生见到名册中有你的名字.，就可以在特定的时间开展机考考试。

今天51题库考试学习网为大家分享的2021年ACCA考试缴费的相关内容到这里就结束了，想要了解更多相关内容的小伙伴可以关注51题库考试学习网，我们会为您提供更多相关优质资讯!


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) Suggest ways in which each of the six problems chosen in (a) above may be overcome. (6 marks)

正确答案：
(c) Ways in which each of the problems might be overcome are as follows:
Meeting only the lowest targets
– To overcome the problem there must be some additional incentive. This could be through a change in the basis of bonus
payment which currently only provides an incentive to achieve the 100,000 tonnes of output.
Using more resources than necessary
– Overcoming the problem may require a change in the bonus system which currently does not provide benefit from any
output in excess of 100,000 tonnes. This may not be perceived as sufficiently focused in order to achieve action. It may
be that engendering a culture of continuous improvement would help ensure that employees actively sought ways of
reducing idle time levels.
Making the bonus – whatever it takes
– It is likely that efforts to change the ‘work ethos’ at all levels is required, while not necessarily removing the concept of
a bonus payable to all employees for achievement of targets. This may require the fostering of a culture for success within
the company. Dissemination of information to all staff relating to trends in performance, meeting targets, etc may help
to improve focus on continuous improvement.
Competing against other divisions, business units and departments
– The problem may need some input from the directors of TRG. For example, could a ‘dual-cost’ transfer pricing system
be explained to management at both the Bettamould division and also the Division with spare capacity in order to
overcome resistance to problems on transfer pricing and its impact on divisional budgets and reported results? In this
way it may be possible for the Bettamould division to source some of its input materials at a lower cost (particularly from
TRG’s viewpoint) and yet be acceptable to the management at the supplying division.
Ensuring that what is in the budget is spent
– In order to overcome the problem it may be necessary to educate management into acceptance of aspects of budgeting
such as the need to consider the committed, engineered and discretionary aspects of costs. For example, it may be
possible to reduce the number of salaried staff involved in the current quality checking of 25% of throughput on a daily
basis.
Providing inaccurate forecasts
– In order to overcome this problem there must be an integrated approach to the budget setting process. This may be
achieved to some extent through all aspects of the budget having to be agreed by all functions involved. For example,
engineers as well as production line management in reaching the agreed link between percentage process losses and
the falling efficiency of machinery due to age. In addition, TRC may insist an independent audit of aspects of budget
revisions by group staff.
Meeting the target but not beating it
– To overcome the problem may require that the bonus system should be altered to reflect any failure to control costs per
tonne at the budget level.
Avoiding risks
– In order to overcome such problems, TRC would have to provide some guarantees to Bettamould management that the
supply would be available during the budget period at the initially agreed price and that the quality would be maintained
at the required level. This would remove the risk element that the management of the Bettamould division may consider
currently exists.

The following trial balance relates to Sandown at 30 September 2009:

The following notes are relevant:

(i) Sandown’s revenue includes $16 million for goods sold to Pending on 1 October 2008. The terms of the sale are that Sandown will incur ongoing service and support costs of $1·2 million per annum for three years after the sale. Sandown normally makes a gross profit of 40% on such servicing and support work. Ignore the time value of money.

(ii) Administrative expenses include an equity dividend of 4·8 cents per share paid during the year.

(iii) The 5% convertible loan note was issued for proceeds of $20 million on 1 October 2007. It has an effective interest rate of 8% due to the value of its conversion option.

(iv) During the year Sandown sold an available-for-sale investment for $11 million. At the date of sale it had a

carrying amount of $8·8 million and had originally cost $7 million. Sandown has recorded the disposal of the

investment. The remaining available-for-sale investments (the $26·5 million in the trial balance) have a fair value of $29 million at 30 September 2009. The other reserve in the trial balance represents the net increase in the value of the available-for-sale investments as at 1 October 2008. Ignore deferred tax on these transactions.

(v) The balance on current tax represents the under/over provision of the tax liability for the year ended 30 September 2008. The directors have estimated the provision for income tax for the year ended 30 September 2009 at $16·2 million. At 30 September 2009 the carrying amounts of Sandown’s net assets were $13 million in excess of their tax base. The income tax rate of Sandown is 30%.

(vi) Non-current assets:

The freehold property has a land element of $13 million. The building element is being depreciated on a

straight-line basis.

Plant and equipment is depreciated at 40% per annum using the reducing balance method.

Sandown’s brand in the trial balance relates to a product line that received bad publicity during the year which led to falling sales revenues. An impairment review was conducted on 1 April 2009 which concluded that, based on estimated future sales, the brand had a value in use of $12 million and a remaining life of only three years.

However, on the same date as the impairment review, Sandown received an offer to purchase the brand for

$15 million. Prior to the impairment review, it was being depreciated using the straight-line method over a

10-year life.

No depreciation/amortisation has yet been charged on any non-current asset for the year ended 30 September

2009. Depreciation, amortisation and impairment charges are all charged to cost of sales.

Required:

(a) Prepare the statement of comprehensive income for Sandown for the year ended 30 September 2009.

(13 marks)

(b) Prepare the statement of financial position of Sandown as at 30 September 2009. (12 marks)

Notes to the financial statements are not required.

A statement of changes in equity is not required.

正确答案：
(i)IAS18Revenuerequiresthatwheresalesrevenueincludesanamountforaftersalesservicingandsupportcoststhenaproportionoftherevenueshouldbedeferred.Theamountdeferredshouldcoverthecostandareasonableprofit(inthiscaseagrossprofitof40%)ontheservices.Astheservicingandsupportisforthreeyearsandthedateofthesalewas1October2008,revenuerelatingtotwoyears’servicingandsupportprovisionmustbedeferred:($1·2millionx2/0·6)=$4million.Thisisshownas$2millioninbothcurrentandnon-currentliabilities.

(c) Assess the likely criteria which would need to be satisfied for software to be regarded as ‘quality software’.

(4 marks)

正确答案：
(c) The following are important considerations regarding the quality of the business software:
– The software is error-free as this will improve its reliability. Whilst in practice this might not always be achievable the
directors of SSH must recognise the dangers involved in supplying bespoke software which may prove damaging to their
clients’ businesses with the resulting loss of client goodwill.
– The software should meet quality control standards such as those specified by the ISO (International Standards
Organisation).
– The software must be delivered on time. Late delivery of business software will prove problematic since clients may rely
on updated software to meet new customer needs or to fulfil revised business objectives.
– The software must meet the initial specification of the customer. In meeting the specification SSH will be demonstrating
that the software has been produced correctly with an appropriate focus on the requirements of end users.
– The software must be usable i.e. as well as being able to do what it is supposed to do it is important that it is easy to
use.
– The software should be capable of being updated in the light of future changes that occur in the clients’ requirements.

(c) Explain what ‘fiduciary responsibility’ means and construct the case for broadening the football club board’s

fiduciary responsibility in this case. (7 marks)

正确答案：
(c) Fiduciary responsibility
Definition of ‘fiduciary responsibility’
A fiduciary responsibility is a duty of trust and care towards one or more constituencies. It describes direction of accountability
in that one party has a fiduciary duty to another. In terms of the case, the question refers to whose interests the directors of
the football club should act in. Traditionally, the fiduciary duty of directors in public companies is to act in the economic
interests of shareholders who invest in the company but are unable to manage the company directly. The case raises a number
of issues concerning broadening the fiduciary duties of the directors of the football club with regard to the building of the new
stadium, to other stakeholder groups.
The case for extending fiduciary responsibility
Although the primary fiduciary duty of directors in large public companies will be to shareholders, directors in businesses such
as the football club described in the case may have good reason to broaden their views on fiduciary responsibility. This would
involve taking into account, and acting in the interests of, the local wildlife centre, the residents, the school, the local
government authority and the fans. The stakeholders in the case are not in agreement on the outcome for the new stadium
and the club will need to privilege some stakeholders over others, which is a common situation whenever a proposal involving
multiple impacts is considered. The specific arguments for broadening the fiduciary duties in this case include the following:
Such an acceptance of claims made on the football club would clearly demonstrate that the club values the community of
which it considers itself a part.
It would help to maintain and manage its local reputation, which is important in progressing the stadium project.
To broaden the fiduciary responsibility in this case would be to an important part of the risk management strategy, especially
with regard to risks that could arise from the actions of local stakeholders.
It could be argued that there is a moral case for all organisations to include other stakeholders’ claims in their strategies as it
enfranchises and captures the views of those affected by an organisation’s policies and actions.

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