四川省考生注意：最新ACCA考试新增题型和题型分析

发布时间：2020-01-10

随着国家相关政策的发布和改革，备受大家关注的ACCA考试也在近些年悄悄地发生着变化，尤其是考试题型的部分，这一部分51题库考试学习网建议各位备考ACCA的同学们提前了解一下，以此来有目的性地复习各科考试科目。那到底发生了怎么样的变化呢？且随51题库考试学习网一起了解了解：

首先就是在ACCA F阶段的一些新题型：

ACCA考试科目

考试题型

F5 

F7 

F9

15 x 2 mark 客观题

3 x 10 mark 案例客观题

2 x 20 mark 主观题

F6 （UK）

15 x 2 mark 客观题

3 x 10 mark 案例客观题

1 x 10 mark 主观题

2 x 15 mark 主观题

F8 

3 x 10 mark 案例客观题

1 x 30 mark 主观题
2 x 20 mark 主观题

ACCA 机考题型介绍（主要是F阶段）

（一）客观题（Objective test questions/ OT questions）客观题是指这些单一的，题干较短的，并且自动判分的题目。每道客观题的分值为2分，考生必须回答的完全正确才可以得分，即使回答正确一部分，也不能得到分数。所以，考生要认真仔细的看问题，不要马虎大意

（二）案例客观题 （OT case questions）

案例客观题是ACCA引入的新题型，每道案例客观题都是由一组与一个案例相关的客观题组成的，因此要求考生从多个角度来思考一个案例。这种题型能很好的反映出考生将如何在实践中完成这些任务。

（三） 主观题 （Constructed response questions/ CR qustions）考生将使用电子表格程序和文字处理程序去完成主观题的回答。就像笔试中的主观题一样，答案最终将由专家判分。

以上就是ACCA考试F阶段的关于考试题型的介绍，如果你已经通过了F阶段的所有考试科目，那么下面对P阶段的题型分析建议你可以好好浏览~和F阶段相比，P阶段需要你付出的更多，需要更加加倍的努力才可以通过，因此备考的各位千万不要松懈~

ACCA P阶段题型分析

P1考试题型构成

Section A: 1 compulsory case study * 50 Marks;

Section B: Choice of 2 from 3 questions * (25 marks each)

Section A will be a compulsory case study question with typically four or five sub-requirements relating to the same scenario information. The question will usually assess and link a range of subject areas acrossthe syllabus. It will require students to demonstrate high-level capabilities to understand the complexities of the case and evaluate, relate and apply the information in the case study to the requirements.

Section B questions are more likely to assess a range of discrete subject areas from the main syllabus section headings. They may require evaluation and synthesis of information contained within short scenarios and application of this information to the question requirements.

ACCA P2考试题型构成

Section A will consist of one scenario based question worth 50 marks. It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting. A written part normally covering a particular accounting treatment and ethical and social issues in financial reporting.

Students will be required to answer two out of three questions in Section B, which will normally comprise two questions which will be scenario or case-study based and one essay question which may have some computational element. Section B could deal with any aspects of the syllabus.  New accounting standards will feature prominently in this section on initial introduction.

ACCA P3考试题型构成

Section A: 1 compulsory case study * 50 Marks;

Section B: Choice of 2 from 3 questions * (25 marks each)

Section A will be a compulsory case study question with several requirements relating to the same scenario information. The question will usually assess and link several subject areas from across the syllabus, and will require you to demonstrate high-level capabilities to evaluate, relate and apply the information in the scenario to the question requirements. There will always be some financial or numerical data in the scenario and marks will be available for numerical analysis which supports your written argument.

Section B questions are more likely to examine discrete subject areas. They will be based on short scenarios, and you will be expected to apply information from the scenarios to the question requirements.

ACCA P4考试题型构成

Section A contains ONE compulsory question of 50 marks.

Section B is a choice of TWO from three questions, each carrying  25 marks. There are 3 hours for the exam, plus 15 minutes of reading time.

ACCA P5考试题型构成

Part A One compulsory question 50 marks.

Part B Two from three questions each of 25 marks

ACCA P7考试题型构成

The first 2 questions in the exam are compulsory and will be worth anywhere between 50% and 70%. The remaining 30% – 50% are divided between 2 from 3 other questions

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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。

(b) Discuss the limitations of the above estimates. (6 marks)

正确答案：

(b) The estimates are based upon unrealistic assumptions and are subject to a considerable margin of error. Possible limitations
include:
(i) Sales, operating costs, replacement investments, and dividends are unlikely to increase by the same amount.
(ii) Forecasts of future growth rates may not be accurate. Paxis is unlikely to have access to enough internal information
about the activities of Wragger to make accurate projections.
(iii) The expected reduction in operating costs might not be achieved.
(iv) The estimates are based upon present values to infinity of expected free cash flows. A shorter time horizon might be
more realistic.
(v) The cost of capital for the combined company could differ from that estimated, depending how the market evaluates the
risk of the combined entity.
(vi) The analysis is based upon the assumption that the initial offer price is accepted.
(vii) There is no information about the fees and other costs associated with the proposed acquisition. In many cases these
are substantial, and must be included in the analysis.
(viii) The post acquisition integration of organisations often involves unforeseen costs which would reduce the benefit of any
potential synergy.

(ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRS

including the provision in the opening IFRS balance sheet. (4 marks)

正确答案：
(ii) A company has to apply IAS12 to the temporary differences between the carrying amount of the assets and liabilities in
its opening IFRS balance sheet (1 November 2003) and their tax bases (IFRS1 ‘First time adoption of IFRS’). The
deferred tax provision will be calculated using tax rates that have been enacted or substantially enacted by the balance
sheet date. The carrying values of the assets and liabilities at the opening balance sheet date will be determined by
reference to IFRS1 and will use the applicable IFRS in the first IFRS financial statements. Any adjustments required to
the deferred tax balance will be recognised directly in retained earnings.
Subsequent balance sheets (at 31 October 2004 and 31 October 2005) will be drawn up using the IFRS used in the
financial statements to 31 October 2005. The deferred tax provision will be adjusted as at 31 October 2004 and thenas at 31 October 2005 to reflect the temporary differences arising at those dates.

(iii) State any disadvantages to the relief in (i) that Sharon should be aware of, and identify and describe

another relief that she might use. (4 marks)

正确答案：
(iii) There are several disadvantages to incorporation relief as follows:
1. The requirement to transfer all business assets to the company means that it will not be possible to leave behind
certain assets, such as the property. This might lead to a double tax charge (sale of the property, then extraction
of sale proceeds) at a future date.
2. Taper relief is lost on the transfer of the business. This means that any disposal of chargeable business assets (the
shares) within two years of the incorporation will lead to a higher chargeable gain, as the full rate of business asset
taper relief will not be available.
3. The relief does not eliminate the tax charge, it merely defers the payment of tax until some future event. The
deferred gain will become taxable when Sharon sells her shares in the company.
Gift relief could be used instead of incorporation relief. The assets would be gifted to the company for no consideration,
with the base cost of the assets to the company being reduced by the deferred gain arising. Unlike incorporation relief,
gift relief applies to individual assets used in a trade and not to an entire business. This is particularly useful if the
transferor wishes to retain some assets, such as property outside the company, as not all assets have to be transferred.
Note: If the business was non-trading, incorporation relief would still be available, but gift relief would not. However,
this restriction should not apply to Sharon and gift relief remains an option in this case.

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