2020年ACCA报名需要注意什么？考什么科目？

发布时间：2020-02-23

随着新年的到来，一些准备报考2020年ACCA考试的小伙伴们也开始在网上查询相关的考试信息，比如报名条件和考试科目。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试报名及考试科目的相关信息，以供参考。

ACCA考试报名要求较低，对报考人员的学历、专业以及专业工作年限并无严格要求。考生在报名考试之前，需要注册成为ACCA学员，请各位考生注意。

另外，ACCA考试科目较多。自2007年12月起，ACCA实施新的考试大纲。新大纲下ACCA共有16门课程，通过14科就可以拿到ACCA准会员证书(51题库考试学习网提醒：最后四科为四选二)。这16门课程共分为两个部分：基础阶段课程及专业阶段课程。除了分为两大课程之外，ACCA的16门课程又分为四个大模块：知识模块(F1-F3)、技能模块(F4-F9)、核心模块(P1-P3)、选修模块(P4-P7)。下面是具体的考试科目：

值得一提的是，ACCA的 16门课程的考试顺序也是有规定的，考试必须按照模块顺序来进行，考试顺序为知识模块-技能模块-核心模块-选修模块。考生必须按照这个顺序来报考，但是各个模块内部的科目是可以打乱顺序考的。比如在知识课程阶段（F1-F3），可以先考F3，再考F2，再考F1，后面的依此类推。当然了，考生最好还是按照课程顺序报考。

以上就是关于ACCA考试科目的相关情况。51题库考试学习网提醒：ACCA考试科目较多，并且考试费用较高，因此各位考生要注意合理安排考试。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) Recommend which of the refrigeration systems should be purchased. You should state your reasons

which must be supported by relevant calculations. (3 marks)

正确答案：

(b) a discussion (with suitable calculations) as to how the directors’ share options would be accounted for in the

financial statements for the year ended 31 May 2005 including the adjustment to opening balances;

(9 marks)

正确答案：

(b) Accounting in the financial statements for the year ended 31 May 2005
IFRS2 requires an expense to be recognised for the share options granted to the directors with a corresponding amount shown
in equity. Where options do not vest immediately but only after a period of service, then there is a presumption that the
services will be rendered over the ‘vesting period’. The fair value of the services rendered will be measured by reference to
the fair value of the equity instruments at the date that the equity instruments were granted. Fair value should be based on
market prices. The treatment of vesting conditions depends on whether or not the conditions relate to the market price of the
instruments. Market conditions are effectively taken into account in determining the fair value of the instruments and therefore
can be ignored for the purposes of estimating the number of equity instruments that will vest. For other conditions such as
remaining in the employment of the company, the calculations are carried out based on the best estimate of the number of
instruments that will vest. The estimate is revised when subsequent information is available.
The share options granted to J. Van Heflin on 1 June 2002 were before the date set in IFRS2 for accounting for such options
(7 November 2002). Therefore, no expense calculation is required. (Note: candidates calculating the expense for the latter
share options would be given credit if they stated that the company could apply IFRS2 to other options in certaincircumstances.) The remaining options are valued as follows:

(b) Describe the content of a reference. (5 marks)

正确答案：
Part (b)
A simple standard form. to be completed by the referee is acceptable to provide all the required details. A standard form. should
ask about the existing job title, the main duties and responsibilities of the current job, period of employment, present pay or salary
and the attendance record.

(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investment

properties. (6 marks)

正确答案：
(ii) Additional audit procedures
Audit procedures should focus on the appraisal of the work of the expert valuer. Procedures could include the following:
– Inspection of the written instructions provided by Poppy Co to the valuer, which should include matters such as
the objective and scope of the valuer’s work, the extent of the valuer’s access to relevant records and files, and
clarification of the intended use by the auditor of their work.
– Evaluation, using the valuation report, that any assumptions used by the valuer are in line with the auditor’s
knowledge and understanding of Poppy Co. Any documentation supporting assumptions used by the valuer should
be reviewed for consistency with the auditor’s business understanding, and also for consistency with any other
audit evidence.
– Assessment of the methodology used to arrive at the fair value and confirmation that the method is consistent with
that required by IAS 40.
– The auditor should confirm, using the valuation report, that a consistent method has been used to value each
property.
– It should also be confirmed that the date of the valuation report is reasonably close to the year end of Poppy Co.
– Physical inspection of the investment properties to determine the physical condition of the properties supports the
valuation.
– Inspect the purchase documentation of each investment property to ascertain the cost of each building. As the
properties were acquired during this accounting period, it would be reasonable to expect that the fair value at the
year end is not substantially different to the purchase price. Any significant increase or decrease in value should
alert the auditor to possible misstatement, and lead to further audit procedures.
– Review of forecasts of rental income from the properties – supporting evidence of the valuation.
– Subsequent events should be monitored for any additional evidence provided on the valuation of the properties.
For example, the sale of an investment property shortly after the year end may provide additional evidence relating
to the fair value measurement.
– Obtain a management representation regarding the reasonableness of any significant assumptions, where relevant,
to fair value measurements or disclosures.

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