2020年ACCA考试教材变化预测跳着学！

发布时间：2020-03-12

ACCA官方会在每年的7、8月份发布最新的考试教材，也就是说目前2020年的ACCA教材尚未发布。但是，目前距离6月份ACCA考试的时间已经不多，如何有效利用去年的教材进行备考，是不少小伙伴关心的问题。鉴于此，51题库考试学习网在下面为大家带来ACCA考试教材的相关信息，以供参考。

一般来说，ACCA考试教材的变动都集中在几个科目当中。首先，教材中法律类的基本上不变的，比如F4，即使用2、3年前的教材问题都不大。不过F6的税率每年会变化（只要用最新税率去计算即可）。这就需要小伙伴们关注每年的税率变化情况。审计类，管理会计类，绩效管理类，管理学类以及财务管理类基本上每年内容是不会变化的，比如F1，F2，F5，F8，F9，P1，P4，P5等，学员在备考这些科目时都能使用以前的教材。另外，ACCA学员在购买教材时需要特别关注的应该就是会计类了，F3，F7和P2，如果准则变了，相应的会计处理也会变化，因此小伙伴们在备考这几科时尽量买新版教材。这几科也是ACCA考试教材中内容容易发生变化的科目。

 另外，考生需要注意ACCA在2018年就把P1和P3取消了，改为一个新科目SBL，P2改为一个新科目SBR。那么对应的教材练习册都会发生相应的变化。因此，小伙伴们应购买2020年的ACCA考试教材练习册。

虽然考试教材基本不变，但是ACCA考试教材的配套练习册是半年换一次，2，3月和7，8月，与考试同步。配套练习册每次的变化就是加入上一次考试的试题，并且删除一些以前的试题，总的收录试题数差不多。因此，2020年ACCA教材配套练习册的内容可能会出现较为明显的变化。

以上就是关于ACCA考试教材的相关情况。51题库考试学习网提醒：小伙伴们使用往年教材备考时，要注意哪些科目的新教材内容可能会发生变化哦。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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。

(ii) Comment briefly on how divisional managers might respond to the results achieved and ONE potential

problem that might be experienced by Our Timbers Ltd. (2 marks)

正确答案：

C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price

(ii) The maximum price which should be paid for an additional kg of material B is $2

(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price

(iv) The maximum price which should be paid for an additional kg of material B is $2·80

Which of the above statements is/are correct?

A.(ii) only

B.(ii) and (iii)

C.(i) only

D.(i) and (iv)

正确答案：D

Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.

(c) Outline the ways in which Arthur and Cindy can reduce their income tax liability by investing in unquoted

shares and recommend, with reasons, which form. of investment best suits their circumstances. You are not

required to discuss the qualifying conditions applicable to the investment vehicle recommended. (5 marks)

You should assume that the income tax rates and allowances for the tax year 2005/06 apply throughout this

question

正确答案：
(c) Reduction of income tax liability by investing in unquoted shares
The two forms of investment
Income tax relief is available for investments in venture capital trusts (VCTs) and enterprise investment scheme (EIS) shares.
A VCT is a quoted company that invests in shares in a number of unquoted trading companies. EIS shares are shares in
qualifying unquoted trading companies.
Recommendation
The most suitable investment for Arthur and Cindy is a VCT for the following reasons.
– An investment in a VCT is likely to be less risky than investing directly in EIS companies as the risk will be spread over
a greater number of companies.
– The tax deduction is 40% of the amount invested as opposed to 20% for EIS shares.
– Dividends from a VCT are not taxable whereas dividends on EIS shares are taxed in the normal way.

(iii) assesses TSC in terms of financial performance, competitiveness, service quality, resource utilisation,

flexibility and innovation and discusses the interrelationships between these terms, incorporating

examples from within TSC; and (10 marks)

正确答案：
(iii) The terms listed may be seen as representative of the dimensions of performance. The dimensions may be analysed into
results and determinants.
The results may be measured by focusing on financial performance and competitiveness. Financial performance may
be measured in terms of revenue and profit as shown in the data in the appendix of the question in respect of TSC. The
points system in part (a) of the answer shows which depots have achieved or exceeded the target set. In addition,
liquidity is another aspect of the measurement of financial performance. The points total in part (a) showed that
Leonardotown and Michaelangelotown depots appear to have the best current record in aspects of credit control.
15
Competitiveness may be measured in terms of sales growth but also in terms of market share, number of new
customers, etc. In the TSC statistics available in (a) we only have data for the current quarter. This shows that three of
the four depots listed have achieved increased revenue compared to target.
The determinants are the factors which may be seen to contribute to the achievement of the results. Quality, resource
utilisation, flexibility and innovation are cited by Fitzgerald and Moon as examples of factors that should contribute to
the achievement of the results in terms of financial performance and competitiveness. In TSC a main quality issue
appears to be customer care and service delivery. The statistics in the points table in part (a) of the answer show that
the Raphaeltown depot appears to have a major problem in this area. It has only achieved one point out of the six
available in this particular segment of the statistics.
Resource utilisation for TSC may be measured by the level of effective use of drivers and vehicles. To some extent, this
is highlighted by the statistics relating to customer care and service delivery. For example, late collection of consignments
from customers may be caused by a shortage of vehicles and/or drivers. Such shortages could be due to staff turnover,
sickness, etc or problems with vehicle maintenance.
Flexibility may be an issue. There may, for example, be a problem with vehicle availability. Possibly an increased focus
on sources for short-term sub-contracting of vehicles/collections/deliveries might help overcome delay problems.
The ‘target v actual points system’ may be seen as an example of innovation by the company. This gives a detailed set
of measures that should provide an incentive for improvement at all depots. The points system may illustrate the extent
of achievement/non-achievement of company strategies for success. For example TSC may have a customer care
commitment policy which identifies factors that should be achieved on a continuing basis. For example, timely collection
of consignments, misdirected consignments re-delivered at no extra charge, prompt responses to customer claims and
compensation for customers.

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