北京市考生：ACCA考试内容是什么？难度和专业课相比怎样？

发布时间：2020-01-09

第一次听闻ACCA考试的同学可能只知道其证书的含金量是十分高的，但当听到ACCA考试的考试科目多达13科的时候，可能有些同学就会打退堂鼓了。其实，51题库考试学习网想告诉大家的是，ACCA考试并不是高不可攀的，任何一场考试他都是有难度的，但只要自己付出过汗水，努力过，即使没有通过也不会留下遗憾。可能这样说大家还是感觉到很空洞吧，那么51题库考试学习网就结合当下同学们目前正在学习的学校专业课程与ACCA考试的科目进行比较，让你们更加直观地感受ACCA考试的具体内容。

和大学课程相比，ACCA的难度如何？

相比较国内会计师考试，ACCA对于报考要求很低，最明显的一点就是它不要求你需要从事此行业到一定年限才可以报考，即使是没接触过会计学科知识的人，通过ACCA的考试的系统化的学习、记忆和理解，也能建立起系统的会计学科知识。

ACCA考试分为基础阶段和专业阶段。因为ACCA总部是在英国，所以考试的难度是以英国大学学位考试的难度为标准，换到国内的水平就是：基础课程的难度相当于学士学位高年级课程的考试难度，专业阶段课程的考试相当于硕士学位的考试。再说简单点就是，基础阶段是国内大学水平，专业阶段是国内硕士水平。所以更大学的专业课程相比，基础阶段的知识还能勉强用大学所学的知识应付，而到了专业阶段就可能不适用了，因此必须要去学习专业阶段的知识。ACCA的课程使学员全面掌握财务、财务管理、审计、税务及经营战略等方面的专业知识，提升分析能力并拓宽战略思维。

与国内注会拔高式的考试内容不同，ACCA的知识体系是呈阶梯式递进的。难度也是层层递进的，因此即便是非财会专业出身，也不必担心吃不透某个基础概念的状况。如果你是财会专业出身，ACCA学起来不但更为轻松，高级阶段教授的知识内容也能你让你提前领会在校期间学不到的商业奥义。

考完ACCA需要多长时间呢？

听到考试科目多达13科目是不是被吓到了？一次性同时备考13个科目压力还是太大了。所以，ACCA官方给了你7年时间去完成整个考试，不过大家不要怕，基本上大多数学生只需要花2-4年的时间就可以全部考完。当然前提是你每个阶段都是认真学习的情况下。

英语不好学ACCA会不会困难？

简单来说，ACCA里的英文水准可能等同于国家三级水准，只要在大学考试通过了CET-4的同学，一般来说没什么参加ACCA考试不会吃看不懂单词的亏。学ACCA不是学英语，只要表述没有问题，考官不会在意你用的是什么华丽的句式或者无伤大雅的语病。而且语感这东西，在学习的过程中是能逐渐培养出来的，也就是所谓的“套路”。

需要注意的地方是：ACCA里很多是会计专业词汇，我们平时学的英语单词很少用上。而且在ACCA培训班，老师解释的时候都用中文，这样字典也不用查了，况且不少专业词汇的用法在普通字典里是查不到的，比如premium既可以解释为“溢价”，又可以解释为“定金/押金”，普通字典查不到这种解释，大学四六级雅思什么的也没有这种解释。所以说，51题库考试学习网建议大家购买专业的英文字典，可以去ACCA官网了解一下相关字典是通过何种渠道获得的。

ACCA能否通过，要看你付出到什么程度。

ACCA考试虽然有一定的难度，但是绝对是在大家能力范围之内的——只要你努力。如果你想不花精力和时间就通过ACCA的话，通过考试也只是痴人说梦。想要通过ACCA肯定是要做出一定的牺牲的。俗话说，贵在坚持，也就是说，ACCA的难度其实取决于你自己。通过率的高低其实与我们没有太大的关系，通过率再高，你不认真学习，也是通不过的。

如何平衡ACCA考试与大学生活

在大学生活中，如果备考ACCA考试，那么首先要面临的问题就是如何平衡考试与大学生活了。大学专业课的绩点与排名，对自己能否拿到学位证和学历证以及对今后的考研或出国来说，还是有着至关重要影响的，所以51题库考试学习网建议在ACCA的复习备考的基础上要首先完善好大学的相关课程和作业，因为毕竟ACCA考试的年限长达7年，而大学也就4年左右。所以，该做取舍的时候就还是可以做取舍的。建议大家在大学期间每一个考季不用报考满4个科目，根据自己的学习时间来制定相应的计划就可以了。

另外，合理利用自己周末的时间，这就是大学生复习时间的主要来源。对当天所讲的内容进行全面的复习与刷题会比较困难，所以我个人建议，对于一些难度大的知识点要确保在讲授当天及时复习巩固，其他的知识点如果来不及，可以分散到周一到周五去抽一定的时间复习，并保证一定的刷题量，这样才能加深对相应知识点的印象，提高复习的效率，减轻备考时的工作量。

在文章的最后，51题库考试学习网想与大家分享一句话：“人不能漂泊一辈子,但在声嘶力竭之前就安居乐业也未免可惜。”既然选择了报考ACCA这条道路，那就坚持下去，让生命在汗水与努力中呐喊出最灿烂的色彩，大家加油~。

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。

5 The directors of Blaina Packaging Co (BPC), a well-established manufacturer of cardboard boxes, are currently

considering whether to enter the cardboard tube market. Cardboard tubes are purchased by customers whose

products are wound around tubes of various sizes ranging from large tubes on which carpets are wound, to small

tubes around which films and paper products are wound. The cardboard tubes are usually purchased in very large

quantities by customers. On average, the cardboard tubes comprise between 1% and 2% of the total cost of the

customers’ finished product.

The directors have gathered the following information:

(1) The cardboard tubes are manufactured on machines which vary in size and speed. The lowest cost machine is

priced at $30,000 and requires only one operative for its operation. A one-day training course is required in order

that an unskilled person can then operate such a machine in an efficient and effective manner.

(2) The cardboard tubes are made from specially formulated paper which, at times during recent years, has been in

short supply.

(3) At present, four major manufacturers of cardboard tubes have an aggregate market share of 80%. The current

market leader has a 26% market share. The market shares of the other three major manufacturers, one of which

is JOL Co, are equal in size. The product ranges offered by the four major manufacturers are similar in terms of

size and quality. The market has grown by 2% per annum during recent years.

(4) A recent report on the activities of a foreign-based multinational company revealed that consideration was being

given to expanding operations in their packaging division overseas. The division possesses large-scale automated

machinery for the manufacture of cardboard tubes of any size.

(5) Another company, Plastic Tubes Co (PTC) produces a narrow, but increasing, range of plastic tubes which are

capable of housing small products such as film and paper-based products. At present, these tubes are on average

30% more expensive than the equivalent sized cardboard tubes sold in the marketplace.

Required:

(a) Using Porter’s five forces model, assess the attractiveness of the option to enter the market for cardboard

tubes as a performance improvement strategy for BPC. (10 marks)

正确答案：
(a) In order to assess the attractiveness of the option to enter the market for spirally-wound paper tubes, the directors of BPC
could make use of Michael Porter’s ‘five forces model’.
In applying this model to the given scenario one might conclude that the relatively low cost of the machine together with the
fact that an unskilled person would only require one day’s training in order to be able to operate a machine, constitute
relatively low costs of entry to the market. Therefore one might reasonably conclude that the threat of new entrants might be
high. This is especially the case where the market is highly fragmented.
The fact that products are usually purchased in very large quantities by customers together with the fact that there is little real
difference between the products of alternative suppliers suggests that customer (buyer) power might well be very high. The
fact that the paper tubes on average only comprise between 1% and 2% of the total cost of the purchaser’s finished product
also suggests that buyer power may well be very high.
The threat from suppliers could be high due to the fact that the specially formulated paper from which the tubes are made is
sometimes in short supply. Hence suppliers might increase their prices with consequential diminution in gross margin of the
firms in the marketplace.
The threat from competitive rivals will be strong as the four major players in the market are of similar size and that the market
is a slow growing market. The market leader currently has 26% of the market and the three nearest competitors hold
approximately 18% of the market.
The fact that Plastic Tubes Co (PTC) produces a narrow range of plastic tubes constitutes a threat from a substitute product.
This threat will increase if the product range of PTC is extended and the price of plastic tubes is reduced.
The fact that a foreign-based multinational company is considering entering this market represents a significant threat from a
potential new entrant as it would appear that the multinational company might well be able to derive economies of scale from
large scale automated machinery and has manufacturing flexibility.
Low capital barriers to entry might appeal to BPC but they would also appeal to other potential entrants. The low growth
market, the ease of entry, the existence of established competitors, a credible threat of backward vertical integration by
suppliers, the imminent entry by a multi-national, a struggling established competitor and the difficulty of differentiating an
industrial commodity should call into question the potential of BPC to achieve any sort of competitive advantage. If BPC can
achieve the position of lowest cost producer within the industry then entry into the market might be a good move. In order
to assess whether this is possible BPC must consider any potential synergies that would exist between its cardboard business
and that of the tubes operation.
From the information available, the option to enter the market for cardboard tubes appears to be unattractive. The directors
of BPC should seek alternative performance improvement strategies.

(iii) Tyre has entered into two new long lease property agreements for two major retail outlets. Annual rentals are paid

under these agreements. Tyre has had to pay a premium to enter into these agreements because of the outlets’

location. Tyre feels that the premiums paid are justifiable because of the increase in revenue that will occur

because of the outlets’ location. Tyre has analysed the leases and has decided that one is a finance lease and

one is an operating lease but the company is unsure as to how to treat this premium. (5 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

正确答案：
(iii) Retail outlets
The two new long lease agreements have been separately classified as an operating lease and a finance lease. The lease
premium paid for a finance lease should be capitalised and recognised as an asset under the lease. IAS17 ‘Leases’ says that
costs identified as directly attributable to a finance lease are added to the amount recognised as an asset. It will be included
in the present value calculation of the minimum lease payments. The finance lease will be recognised at its fair value or if
lower the present value of the minimum lease payments. The premium will be depreciated as part of the asset’s value over
the shorter of the lease term and the asset’s useful life. Initially, a finance lease liability will be set up which is equal to the
value of the leased asset.
The operating lease premium will be spread over the lease term on a straight line basis unless some other method is more
representative. The premium will be effectively treated as a prepayment of rent and is amortised over the life of the agreement.

11 Which of the following statements are correct?

1 A company might make a rights issue if it wished to raise more equity capital.

2 A rights issue might increase the share premium account whereas a bonus issue is likely to reduce it.

3 A bonus issue will reduce the gearing (leverage) ratio of a company.

4 A rights issue will always increase the number of shareholders in a company whereas a bonus issue will not.

A 1 and 2

B 1 and 3

C 2 and 3

D 2 and 4

正确答案：A

(b) Describe a framework to assess the risks to the progress of the Giant Dam Project. Your answer should

include a diagram to represent the framework. (6 marks)

正确答案：

(b) Framework for assessing risk
Risk is assessed by considering each identified risk in terms of two variables:
– its hazard (or consequences or impact) and,
– its probability of happening (or being realised or ‘crystallising’).
The most material risks are those identified as having high impact/hazard and the highest probability of happening. Risks
with low hazard and low probability will have low priority whilst between these two extremes are situations where judgement
is required on how to manage the risk.
In practice, it is difficult to measure both variables with any degree of certainty and so if is often sufficient to consider each
in terms of relative crude metrics such as ‘high/medium/low’ or even ‘high/low’. The framework can be represented as a ‘map’
of two intersecting continuums with each variable being plotted along a continuum.

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