整理高顿acca学费价目表_工作要点和安排表
高顿acca学费价目表
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ACCA知识点：实收资本
ACCA知识点：实收资本 本文由高顿ACCA整理发布，转载请注明出处 Paid－in Capital ★Concept: The amount of stockholder's equity that stockholders have contributed to the corporation. Also called contributed capital. ★Tips: 1.Paid－in capital is the amount the stockholders have invested in the corporation. The basic component of paid-in capital is common stock. Paid－in capital includes the stock accounts and any additional paid－in capital. 2.Assets＝Liabilities＋Paid－in Capital ＋Retained Earnings ★Sample: 【single selection】Use the following account balances of Casio Co. at March 31,20X7. Dividends Payable …………………………………… $22,000 Preferred Stock,$100 par …………………………… 100,000 Paid－in Capital in Excess of Par- Common ………………………………………… 45,000 Cash ……………………………………………… 74,000 Common Stock,$1 par …………………………… 180,000 Retained Earnings …………………………………… 200,000
高顿acca学费价目表
高顿acca学费价目表 现在ACCA 考试形式有3 种，一种是高校学习ACCA，一种是找ACCA 培训班，另外一种是自学考试。分别介绍二种ACCA 考试费用：自学考试ACCA 报考的费用一般情况只要交ACCA 报名注册费用，每次缴纳的ACCA 科目考试费用以及每年缴纳的年费。ACCA 考试的费用：如果你想参加ACCA 培训，不同地区的培训，学习ACCA 费用也是不一个样的，而且ACCA 考试费用相对其他的也是比较高的。ACCA 考试费用具体数：首次注册费￡81 一次性年费￡81 注册报名后下一个年度开始缴纳考试费/免试费，免试课程要交纳免试费，免试费等同考试费；补考需另交费，金额同考试费免试课程要交纳免试费，免试费等同考试费；补考需另交费，金额同考试费免试课程要交纳免试费，免试费等同考试费；补考需另交费，金额同考试费免试课程要交纳免试费，免试费等同考试费；补考需另交费，金额同考试费。 ACCA费用主要包括：注册费，年费，报名费，教材费，培训费。ACCA注册费，年费：注册费79为一次性费用，由于大部分ACCA 学员学习ACCA一般都需要三到四年，就按照四年年费来计算，为95X4=380英镑，一共为459?约等于3877RMB。 ACCA考试费用：(注：所有考试费用都以早期缴费为准。)F1-F3，72X3=216?≈1825RMB，F4-F9，97X6=582?≈4616RMB，P1-P7（共5科），121X5=605?≈5111RMB，所有考试费用加起来约等于11850元。
ACCA教材费用：14科科目的教材，每科以350计算，共4900。额外可能遇到的费用：全部一次通过ACCA科目基本是不现实的，偶尔的挂科是在所难免的，按照F4-F9阶段挂科两次，P阶段挂科两次来算97X2+121X2=436?≈3683RMB。 每年ACCA的考试费，年费，注册费都会有不同情况的上涨，我们就简单按照上涨5%来计算。 那么，在不参加如何培训的情况下，基本上ACCA全部考下来的费用基本上就出炉了，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=3877+11850+4900+3683=24310X105%=25525元。
ACCA：你一定要会的115个公式
ACCA：你一定要会的115个公式本文由高顿ACCA整理发布，转载请注明出处 1、单利：I=P*i*n 2、单利终值：F=P(1+i*n) 3、单利现值：P=F/(1+i*n) 4、复利终值：F=P(1+i)n或：P(F/P，i，n) 5、复利现值：P=F*(1+i)- n或：F(P/F，i，n) 6、普通年金终值：F=A[(1+i)n-1]/i或：A(F/A，i，n) 7、年偿债基金：A=F*i/[(1+i)或：F(A/F，i，n)
8、普通年金现值：P=A{[1-(1+i)- n]/i}或：A(P/A，i，n) 9、年资本回收额：A=P{i/[1-(1+i)- n]}或：P(A/P，i，n) 10、即付年金的终值：F=A{[(1+i)(n+1)-1]/i-1}或：A[(F/A，i，n+1)-1] 11、即付年金的现值：P=A{[1-(1+i)-(n-1)]/i+1}或：A[(P/A，i，n-1)+1] 12、递延年金现值： 第一种方法：先求(m+n)期的年金现值，再扣除递延期(m)的年金现值。 P=A{[1-(1+i)-(m+n)]/i-[1-(1+i)- m]/i}或：A[(P/A，i，m+n)-(P/A，i，n)]
第二种方法：先求出递延期末的现值，再将现值调整到第一期期初。P=A{[1-(1+i)- n]/i*[(1+i)- m]}或：A[(P/A，i，n)*(P/F，i，m)] 第三种方法：先求出递延年金的终值，再将其折算为现值。 P=A{[(1+i)n-1]/I}*(1+i)-(n+m)或：A(F/A,I,n)(P/F,I,n+m) 13、永续年金现值：P=A/i 14、折现率： i=[(F/p)1/n]-1(一次收付款项) i=A/P(永续年金)
ACCA问题集锦
ACCA常见问题集锦 第1问：我的注册费支付失败了，该怎么办？ (2) 第2问：为什么我刚刚支付了注册费，却无法进入我的ACCA账户了？ (2) 第3问：为什么我的审核状态会显示需要重新提交资料？ (3) 第4问：由于长期未支付年费等费用，导致我的账户被锁（显示为closed），该怎么办？4 第5问：我的ACCA账户（即MY ACCA）里都包含哪些功能呢？ (4) 第6问：我该如何支付账户费用（包括年费、免试费和笔试报名费）？ (5) 第7问：为什么我没有得到我预期的免试结果？ (5) 第8问：如果获得了免试，我该支付多少的免试费用？ (6) 第9问：如果我想申请OBU学位，那么我需要必须要做的是什么？ (6) 第10问：ACCA考试是否有时间期限呢？有的话，是几年？ (6) 第11问：我报名笔试已经成功，该怎么查看报名的详细情况？ (7) 第12问：在哪里我可以看到考试的具体地点和注意事项？ (7) 第13问：如果我报名的是后期阶段的考试，那么什么时候可以下载准考证？ (7) 第14问：我的准考证里都包含哪些有用的信息呢？ (7) 第15问：参加考试时，我需要做些什么呢？有哪些注意事项？ (8) 第16问：参加考试当天，我迟到了该怎么办？ (8) 第17问：哪些科目是可以参加机考的？我该如何报名机考？ (8) 第18问：从哪里可以知道我的考试成绩呢？ (9) 第19问：我应该在什么时候缴纳年费？ (9) 第20问：何时我应该支付掉账户中的费用呢？如年费、免试费等 (9) 第21问：什么时候需要我去完成道德测试呢？ (9) 第22问：完成道德测试需要多久？ (10) 第23问：我该如何得知道德测试的结果呢？ (10) 第24问：我之前是以FIA形式注册的，现在想尽快转换身份为ACCA，才能报名后续的考试。我该如何操作？ (10) 第25问：我该如何申请正式成为ACCA准会员呢？ (11) 第26问：申请成为ACCA准会员需要耗时多久？ (12) 第27问：ACCA协会和世界上哪些其他会计协会有着合作关系？ (12) 第28问：我已经用THE STUDENT TRAINING RECORD(STR)系统记录下了我的工作经验，那我现在需要做什么？ (12) 第29问：如果我的准会员申请已经通过审核，我该从何得知呢？ (12) 第30问：什么时候我才会收到ACCA的证书呢？ (13)
ACCA知识点：会计的分类
ACCA知识点：会计的分类 本文由高顿ACCA整理发布，转载请注明出处 Financial Accounting and Cost and Management Accounting 1 Financial accounts and management accounts 1.1 Financial accounting systems ensure that the assets and liabilities of a business are properly accounted for, and provide information about profits and so on to shareholders and to other interested parties. 1.2 Management accounting systems provide information specifically for the use of managers within an organization. 2 Management information provides a common source from which is drawn information for two groups of people. 2.1 Financial accounts are prepared for individuals external to an organization: shareholders, customers, suppliers, tax authorities, employees. 2.2 Management accounts are prepared for internal managers of an organization. 3 The data used to prepare financial accounts and management accounts are the same. The differences between the financial accounts and the management accounts arise because the data is analysed differently. 【Question】Which of the following statements about management accounts is/are true? （1）There is a legal requirement to prepare management accounts. （2）The format of management accounts is largely determined by law. （3）They serve as a future planning tool and are not used as a historical record. A．（1）and（2）
高顿名师讲解ACCA考试F5业绩管理知识点
名师讲解xx年ACCA考试F5业绩管理知识点 Qualitative factors of Make –or-buy decision - Relevant to paper F5 Make or buy decision is one of the most critical decision an organisation are often facing with in modern business environment. Hence, having a sound understanding of make or buy decision from F5 is crucial. Make-or-Buy decision (also called the outsourcing decision) is a judgment made by management whether to make a component internally or buy it from the market. Make-or-buy decisions usually arise when a firm that has developed a product or part—or significantly modified a product or part—is having trouble with current suppliers, or has diminishing capacity or changing demand. While making the decision, both qualitative and quantitative factors must be considered. 2. Make-or-buy analysis is conducted at the operational level At the operational level the factors in favor of making a part in-house.
ACCA知识点：Pricing 价格
ACCA知识点：Pricing 价格 本文由高顿ACCA整理发布，转载请注明出处 Cost-based pricing 1.Full cost plus pricing:It ensures the selling price covers the all variable and fixed costs. 2.Variable cot plus pricing: It may fail to cover fixed costs. Limitation of cost-based pricing It ignores external factors, such as demand It may lead to the price completely different from those charged by competitors. Target costing It involves setting a target cost by subtracting a desired profit margin from a competitive market price,many companies use target costing as a response to control and reduce costs over the product life cycle. Steps for target costing -Determine product specification of which an adequate sales volume is estimated -Set selling price that the company could be able to achieve a desired market share,this selling price is market-based price -Estimate required profit based on return on sales or return on investment -Calculate the target cost=Estimated selling price-Target profit -Compile estimated cost for the product based on anticipated design specification and current cost levels -Calculate target cost gap=Estimated cost-Target cost -Make efforts to close the gap through set benchmarks for improvement towards the target cost by improving the technologies and processes,for example, training staff in more efficient techniques,cutting non-value added activities,etc. -Negotiate with the customer before making the decision Life cycle costing It tracks and accumulates costs and revenues attributable to each product over the entire product life cycle,the total profitability of given product can be determined,whereas,in traditional accounting,do not accumulate cost over a product’s entire life cycle.Traditional cost accounting usually total all non-production costs and record
高顿财经ACCA-模考卷-F1
Accountant in Business Mock Examination SECTION A ALL 46 questions are compulsory and MUST be attempted 1. Which of the following is a responsibility of a mentor? A. To show a trainee how to perform tasks B. To be a role model for an employee C. To help others to explore their own problems (1 mark) 2. ........................................ taxes are collected by the Revenue authority from a business, which attempts to pass on the tax to consumers in the price of goods. Which word correctly completes this statement? A. Progressive B. Direct C. Indirect (1 mark) 3. The finance director of JLX Co is an ACCA member. He has been asked to pay a bribe to secure a contract in a country in which bribery is commonplace. Which of the following statement is correct? A. The bribe is unacceptable because a professional accountant should not behave in an unethical way B. The bribe should be paid because it is in the interests of the company C. The bribe is acceptable because it is normal business practice in the country (1 mark) 4. Charles, an accountant, suspects Lin, a client, of money laundering. By warning Lin that he intends making a report to the appropriate authority, Charles is committing an offence. Is the statement true or false? A. FALSE B. TRUE (1 mark) 5. Which TWO of the following are characteristics of a relativist approach to ethics? A. What is right in one situation may not be right in another B. Ethics are linked to cultural beliefs C. There is a set of moral rules which are always right (1 mark) 6. The meaning of a message can be lost at the coding and decoding stages. What is the name given to this process? A. Distortion B. Noise C. Feedback (1 mark) 高 顿 财 经A C C A
ACCA知识点：consolidated financial statements
ACCA知识点：consolidated financial statements 本文由高顿ACCA整理发布，转载请注明出处 -Relevant to Paper F3 Exam tips Remember that at Paper F3/FFA,despite the current exam format testing MCQ only,a good solid platform of understanding the principles of consolidation is required. Although you are only being asked for extracts and calculations of typically one figure,learning standard consolidation workings can help with your exam approach. Practicing full length consolidation questions will help you grasp a better understanding of consolidation.It is important to understand how each calculation fits into the consolidated financial statement,and this will also benefit your future studies when you revisit consolidation in your later Paper F7 and Paper P2 studies. When answering MCQs,remember to: read the questions requirement carefully and understand what is being asked for think about relevant consolidation workings or extracts that may help you calculate what you think the correct figure is before you look at MCQ answer options–be careful not to let the distracters catch you out,so think carefully about your calculation re-read the question to ensure you understand it and check you are answering the question set if your initial calculation does not match any of the answer options. 更多ACCA资讯请关注高顿ACCA官网：https://www.360docs.net/doc/0e4434231.html, 高顿财经ACCA
高顿名师讲解2013年ACCA考试P4 Swap知识点
高顿名师讲解2013年ACCA考试P4 Swap知识点 本文由高顿ACCA整理发布，转载请注明出处 Swap - Relevant to paper P4 Risk management is a compulsory session of P4 study. Swap is a strategy of risk management of foreign exchange risk and interest rate risk. Therefore, this article will introduce the definition and types of swap risk management, and then discuss the details of swap bank, market and etc. Definitions What are interest rate and currency swaps? They are methods used to hedge long-term interest rate risk and foreign exchange risk (unlike forward, future, option and money market hedging which are short-term methods) § What is an interest rate swap financing? A contract in which two counterparts make arrangements to exchange cash flows at intermittent intervals. Swap Bank A Financial Institution that facilitates swaps between counterparties.It can be an international commerce bank, an investment bank, amerchant bank or an independent operator. It serves in two different ways: l Swap broker. It matches counterparties but does not assumeany risk of the swap.It receives a commission for the service. l Swap dealer or Market maker. It accepts either side of acurrency swap, and then later dismiss it, or match it with acounterparty. This is more risky.As a result of the higher risk taken on, it receives a part of thecash flows passed through. Most of swap banks nowadays are swap dealers/market makers Swap Market quotations Swap banks work: - making a market in basic interest rate swaps (known as“plain vanilla” ) - personalizing the terms of interest rate and currency swapsto customers’ needs.
ACCA证书与CFA、CIMA、FRM、CPA、CIIA、CFP、英国精算师的对比
ACCA证书与CFA、CIMA、FRM、CPA、CIIA、 CFP、英国精算师的对比 本文由高顿ACCA整理发布，转载请注明出处 凭心而言，我们所谓的80后多多少少都带了一点崇洋媚外的影子，在证书领域，有点乱花渐欲迷人眼的意思。 于是乎，各种证书汹涌而至: ACCA,CFA,CIMA,AIA,AICPA,ASCPA,CICPA,FRM,CGA,CMA,CIA,IFA,FSA,ATA,CISI.....还有更多更多的是我都记不下来,写不出来，也没听过的证书。这些证书不管含金量多少，带给持证人的未来收益有多少，至少，至少我们可以知道的是，每一个都成本不菲，上万的考试成本实在是普通到不能再普通，像cpa那样，每科的考试费只有20元，大概算得上是免费考试了。 ACCA VS CFA 一成本 考试成本就不用说了，ACCA每年的年费就是70镑，然后考一科又是70镑，14科算下来，实在不是一个小数目，而且这还是在你一次通过的情况下，像我这不争气的，已经浪费了200镑在考试上了。。。CFA，更是够狠，注册费加第一次的考试费，就是1000多刀。。以后考一次500刀。。全都考下来，很顺利的说，2500刀还是要的。。。 二通过率 单单从统计数据上看，两者的通过率都还差不多，大概都在50%以下，40%左右浮动。但是很认同吴同学关于两个考试的说法，她说，acca要求的程度是pass，的确，ACCA考试的总分100分，你只要50分就算通过。而CFA则要求你有distinction，换句话说，100分的题，你要答对70分才能通过。大抵按照这个说法，CFA要比acca难一点。
三适用范围 哪些人适合考呢？最废话也是最实在的一句话，所有从事金融领域的人都适用。非要具体一点呢，ACCA 比CFA的适用范围更广一点，更基础一点。 如果以后想着进公司，朝着cfo的方向发展，那，acca是你的不二法门。但是，当你真的有一天坐到了cfo的位置上，你就发现，cfa也是很有用的一个东西，不在于这个证书本身，而是这个证书带给你的专业眼光，可以保证你更加有效的管理公司的资金，通过金融工具控制风险，优化资本结构。当然，这年头，学商科的人千千万万，可是能有机会坐到cfo位置上的，少之又少，如果自认自己也没那个命，cfa大抵上是没什么太大的用处的。在升职上，acca的光环就足够了，cfa实在是个鸡肋。 如果你一心想着走投资这条路，想着做基金，想着一夜暴富，想着享受上千万的现金流从你手上滚来滚去的感觉，那千万别犹豫，去投身到cfa的大军中去吧，不光是cfa，什么FRM，CIIA,CISI和投资有关的，和风控有关的，能考的，还是挨个考一考吧，这个时候，ACCA，大抵只是你投资分析过程的一个工具，有了acca的基础，大抵在会计的问题上，不会碰到任何问题了。 四考试时间 这两个考试倒是很配合，都是在6月12月初各举行一次考试，想着同时参加两个考试的朋友，还是先看看两个的考试时间有没有冲突再决定要不要交钱吧。 五这两个证书真的这么好使嘛？ 按理上说，按照通过率来说，这两个证书的含金量还是可以保证的，但实际上，acca的含金量远不及cfa，追其原因，个人觉得，acca的管理委员会太功利了。acca的策略明显是在全球撒网，扩大全球影响。为了能扩大影响，acca实行一条政策，免考。。而且凡是和他有合作关系的，根据acca考试大纲制定上课内容的大学，本科毕业就可获得9科的免考。这实际上使得acca的考试通过人数大大增加，相对应的好处便是，acca每年可以收取大量的年费。哎，好好的一个证书就这么被糟蹋了。
ACCA知识点：成本中心
ACCA知识点：成本中心 本文由高顿ACCA整理发布，转载请注明出处 Cost Centres 1．Profit centres Profit centres are similar to cost centres but are accountable for costs and revenues. 2．Revenue centres Revenue centres are similar to cost centres and profit centres but are accountable for revenues only.Revenue centre managers should normally have control over how revenues are raised. 3．Investment centres An invenstment centre is a profit centre with additional responsibilities for capital investment and possibly for financing,and whose performance is measured by its return on investment. 4．Responsibility centres A responsibility centre is a department or organisational function whose performance is the direct responsibility of a specific manager. 【Question】Which of the following is a characteristic of an investment centre?（）A．Managers have control over marketing. B．Management have a sales team. C．Management have a sales team and are given a credit control function. D．Managers can purchase capital assets.
我的ACCA网课学习心得-高顿ACCA学员
我的ACCA网课学习心得-高顿ACCA学员 ———高顿网课学员阙林繁一次通过F4F5学习心得 我是高顿ACCA的一名网课学员，同时也是一名在校大学生，我今年6月参加了F4、F5的考试并顺利通过。 之前的F1、F2、F3我上的是高顿的面授课程，但是由于大二搬迁了校区，来财大上课很不方便，所以F4与F5的考试我选择了高顿的网课来学习。我认为网课在我的学习过程中很好的提高了自己的学习效率，并且提供了很大的弹性来适应自己的学习计划。 这次是我第一次参加非选择题的笔试考试，自己也是很没有经验。F5是一门计算与文字相结合的课程，计算的题目老师在课程中做了很专业的指导，再加上平时自己有花足够的时间去练习，考试的计算题没有太大的困难，最后都算出了答案。我最想要说的一点是文字的题目，在最后的复习课上老师有讲解一套最新的模考题目，我也是把视频都看了，但是由于时间紧迫没有去仔细记忆上面的一道文字题，结果在考试中的一道文字题和模考的非常接近，最后只好凭借自己仅有的一点记忆回答了那道题目。最后我的F5成绩是71分，我觉得如果再多花一点时间，认真的再过一遍网课复习课，仔细看一下模考的那道题目，分数应该还能有更大的提升。 接下来我来说说高顿ACCA的网课，网课网速很稳定，能够顺畅的观看课程只是偶尔有点小卡，但是在新的网课平台上我看到了在网络稳定方面有很大的改进，并且在别的方面也有升级如清晰度的选择、视频的快进后退功能也比以前更加的流畅，而且高顿的网课有两种模式，实景录制的和独立录制的，我可以根据自己的情况选择适合自己学习的版本来学习。今年下半年我一口气报了F阶段剩下的4门课的网课，我希望在12月份的考试通过自己的努力也能够顺利通过这些考试，也祝愿大家在今年12月的考试中能取得佳 绩。
ACCA国际会计准则中三类9号金融工具
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acca报名费多少钱
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