ACCA考试报名后可以申请退费吗？

发布时间：2021-09-27

ACCA岗位作为社会上热门的工作岗位，吸引着越来越多的大学生，很多人在选择专业时会考虑会计相关专业。相信部分考生会存在报了名之后没好好学习或者临时有比较重要的事情不能参加考试了，这种情况下是否可以申请退费?接下来，51题库考试学习网就为大家解答疑惑。

ACCA考试目前是支持退考的，ACCA考试退考流程：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。然后，之前缴纳的考试费，申请退考后，会返回到考生的ACCA账户里，可以用来缴年费和缴纳下次考试费用。

更改报考的页面中，会出现初始报名的页面，如需删减考试科目，请将科目的“√”去除;如需增加科目，请直接在需报考的科目后打勾。

温馨提示：ACCA考试退考后的费用不能返回到考生的银行卡，只能留在ACCA账户中用来支付考试、年费等费用。

考生即使退考成功了，学员也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。虽然在一个课程阶段中可以选择任意顺序报考，但是建议在一个课程中按照顺序报考。

除免试和已通过的课程外，每次或者每个考试期最多报考4门，核心课程的3个科目无须同时报考。

基础阶段的知识课程考试时间为两小时，基础阶段的技能课程考试时间已经更改为3个小时，及格成绩仍旧为50分(百分制)，每科成绩合格后予以保留。

ACCA考试的年限也有所更改：F阶段目前是没有时间限制，P阶段从通过第一科开始有7年的时限，请各位考试注意这个时间变化了，并不是以前的10年年限了。

今天给大家分享的内容就是这些了，希望能帮助到大家。想了解更多有关于acca的考试资讯，欢迎持续关注51题库考试学习网，我们会为大家带来全新的资讯!


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。

Cherry Blossom Co (Cherry) manufactures custom made furniture and its year end is 30 April. The company purchases its raw materials from a wide range of suppliers. Below is a description of Cherry’s purchasing system.

When production supervisors require raw materials, they complete a requisition form. and this is submitted to the purchase ordering department. Requisition forms do not require authorisation and no reference is made to the current inventory levels of the materials being requested. Staff in the purchase ordering department use the requisitions to raise sequentially numbered purchase orders based on the approved suppliers list, which was last updated 24 months ago. The purchasing director authorises the orders prior to these being sent to the suppliers.

When the goods are received, the warehouse department verifies the quantity to the suppliers despatch note and checks that the quality of the goods received are satisfactory. They complete a sequentially numbered goods received note (GRN) and send a copy of the GRN to the finance department.

Purchase invoices are sent directly to the purchase ledger clerk, who stores them in a manual file until the end of each week. He then inputs them into the purchase ledger using batch controls and gives each invoice a unique number based on the supplier code. The invoices are reviewed and authorised for payment by the finance director, but the actual payment is only made 60 days after the invoice is input into the system.

Required:

In respect of the purchasing system of Cherry Blossom Co:

(i) Identify and explain FIVE deficiencies; and

(ii) Recommend a control to address each of these deficiencies.

Note: The total marks will be split equally between each part.

正确答案：

Cherry Blossom Co’s (Cherry) purchasing system deficiencies and controls

(c) Discuss how the manipulation of financial statements by company accountants is inconsistent with their

responsibilities as members of the accounting profession setting out the distinguishing features of a

profession and the privileges that society gives to a profession. (Your answer should include reference to the

above scenario.) (7 marks)

Note: requirement (c) includes 2 marks for the quality of the discussion.

正确答案：
(c) Accounting and ethical implications of sale of inventory
Manipulation of financial statements often does not involve breaking laws but the purpose of financial statements is to present
a fair representation of the company’s position, and if the financial statements are misrepresented on purpose then this could
be deemed unethical. The financial statements in this case are being manipulated to show a certain outcome so that Hall
may be shown to be in a better financial position if the company is sold. The retained earnings of Hall will be increased by
$4 million, and the cash received would improve liquidity. Additionally this type of transaction was going to be carried out
again in the interim accounts if Hall was not sold. Accountants have the responsibility to issue financial statements that do
not mislead the public as the public assumes that such professionals are acting in an ethical capacity, thus giving the financial
statements credibility.
A profession is distinguished by having a:
(i) specialised body of knowledge
(ii) commitment to the social good
(iii) ability to regulate itself
(iv) high social status
Accountants should seek to promote or preserve the public interest. If the idea of a profession is to have any significance,
then it must make a bargain with society in which they promise conscientiously to serve the public interest. In return, society
allocates certain privileges. These might include one or more of the following:
– the right to engage in self-regulation
– the exclusive right to perform. particular functions
– special status
There is more to being an accountant than is captured by the definition of the professional. It can be argued that accountants
should have the presentation of truth, in a fair and accurate manner, as a goal.

(b) What research techniques could Mark use to get an accurate assessment of staff attitudes to the proposed

changes? (8 marks)

正确答案：
(b) As the term internal marketing implies, the methods of ascertaining staff reactions to the proposed growth strategy have close
parallels with the ways you find out about customer reaction to the company or its products. The benefits of taking a
structured research approach are considerable and often firms may prefer that attitude surveys are carried out by outside
consultants in order to improve objectivity and to remove some of the problems with Mark’s power and position. As with
external market research you are looking to see whether staff will ‘buy into’ the proposed strategy and the accurate
measurement of attitudes and consequent behaviour is very important.
Creating the framework for undertaking the research involves defining the issue to be researched – in this case staff attitudes
towards the growth strategy, designing the research methods, including the use of questionnaires and interviews, determining
the sample of staff to be involved, the use or otherwise of focus groups and ways of ensuring the data collected gives an
accurate picture of staff attitudes. The data generated must be analysed and presented to Mark in an appropriate way. How
the insights into staff attitudes are gained through the research is important, as is the communication of the results to the
staff. Mark should be aware that such research will inevitably create expectations among staff and managing those
expectations will be a test of his leadership powers.

(ii) Comment briefly on the use of its own tree plantations as a source of raw materials by Our Timbers Ltd.

(3 marks)

正确答案：
(ii) The use of its own tree plantations as a source of raw materials not only ensures available supplies of timber but may
also demonstrate that the directors of Our Timbers Ltd are mindful of the need for careful planning in the consumption
of natural resources. This concern with the need to protect the environment will enhance the reputation of Our Timbers
Ltd as an environmentally-conscious organisation which in turn may translate into a source of competitive advantage
since contemporary thought is very much focused on the environmental responsibilities of organisations with particular
regard to the use of natural resources such as timber.

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