关注：ACCA考试评分标准!

发布时间：2021-05-29

各位小伙伴注意了!大家了解ACCA考试吗?很多同学都想知道ACCA考试的评分标准，51题库考试学习网为大家带来了相关内容，让我们一起来看看吧!

学员必须了解What examiners want，以及每个requirements可划分多少个不同的tasks来完成。建议可以按照动词的方式来进行，ACCA官方的打分标准基本如下：

Identify

1 mark-要求学员show their knowledge

Explain or describe

1 mark-要求学员show their knowledge and give examples

Calculate

1/2 or 1 mark per calculation-要求学员show all workings, and layout and technique也许也会给分;并且不重复扣分

Discuss

2 marks/point-要求学员state a fact or idea and give examples或者link scenario中的点进行阐述finalise

Evaluate

2 marks/point-要求学员identify the fact or idea，但是此处需融入学员自己的想法，并且进行相应的陈述

Compare and contrast

2 marks/point-要求学员对已经给定的2 issues or facts进行描述，并给出自己的意见，包括阐述为何两者不同

Suggest or recommend

2 marks/point-要求学员give idea and explain why they are good idea(这点请P3的同学注意了，还记得recommend strategic option吗?不仅要给出方案，还要进行SFA test，即explain why)

Distinguish between

2 marks/point-要求学员陈述why they are different and give example

FINDING "EASY"MARKS

学员必须决定which parts should be done firstly，上述动词表中Identify，explain，calculate等都可划分为‘easy marks’。

PLANNING WELL-STRUCTURED ANSWERS

这可以帮助学员logically answer questions and get credits for all parts you wrote。这个部分对于P-Level的学员格外重要。

FOCUSING ON THE PARTS U CAN DO

ACCA 官方的考官反复强调，在阅卷过程中时常看见学员用大篇幅阐述了一段一分也不得的文章，由此得知学员似乎对某知识点并不熟悉，因此建议学员focus on they can do well, not the parts they find difficult.

建议：

1. 篇幅的问题：一般对于25分的Question，篇幅在1-1.5 pages。如答题合理会给到Pass分，要想拿到高分，建议篇幅在2-3 pages左右。

2. 答题顺序：学员可自行选择先回答容易拿分的题目，另外同一题目中不同requirements的回答也可不按顺序进行。

MANAGING TIME

学生应该更好的allocate time，建议1.8 mins for each mark。重复的Points不得分。

EXAMINAR\\'S ANSWER VS STUDENT\\'S ANSWER

学生准备复习的时候应该整理书写简单，得分又高的student answer，而不是考官答案。那样的答案在考试中并不可取。

PRESENTATION AND LAYOUT

1. 理想状况下，建议学员拿下8-10 marks/page written

2. 建议使用headings and sections

3. 建议学员书写答案的时候留下足够的空间，便于考官阅读，也有利于学员补充信息

4. 建议学员充分使用table或者diagram，这样可以获得更多的分数

5. 如果时间不够的情况下，建议学员罗列key words and points

6. 如要求学员写大篇幅的文章(如P Level科目)，学员可书写Introduction(如没有特殊要求，此部分可写可不写)。

以上就是今天分享的全部内容了，各位小伙伴根据自己的情况进行查阅，希望本文对各位有所帮助，预祝各位取得满意的成绩，如需了解更多相关内容，请关注51题库考试学习网!

学员必须了解What examiners want，以及每个requirements可划分多少个不同的tasks来完成。建议可以按照动词的方式来进行，ACCA官方的打分标准基本如下：

Identify

1 mark-要求学员show their knowledge

Explain or describe

1 mark-要求学员show their knowledge and give examples

Calculate

1/2 or 1 mark per calculation-要求学员show all workings, and layout and technique也许也会给分;并且不重复扣分

Discuss

2 marks/point-要求学员state a fact or idea and give examples或者link scenario中的点进行阐述finalise

Evaluate

2 marks/point-要求学员identify the fact or idea，但是此处需融入学员自己的想法，并且进行相应的陈述

Compare and contrast

2 marks/point-要求学员对已经给定的2 issues or facts进行描述，并给出自己的意见，包括阐述为何两者不同

Suggest or recommend

2 marks/point-要求学员give idea and explain why they are good idea(这点请P3的同学注意了，还记得recommend strategic option吗?不仅要给出方案，还要进行SFA test，即explain why)

Distinguish between

2 marks/point-要求学员陈述why they are different and give example

FINDING "EASY"MARKS

学员必须决定which parts should be done firstly，上述动词表中Identify，explain，calculate等都可划分为‘easy marks’。

PLANNING WELL-STRUCTURED ANSWERS

这可以帮助学员logically answer questions and get credits for all parts you wrote。这个部分对于P-Level的学员格外重要。

FOCUSING ON THE PARTS U CAN DO

ACCA 官方的考官反复强调，在阅卷过程中时常看见学员用大篇幅阐述了一段一分也不得的文章，由此得知学员似乎对某知识点并不熟悉，因此建议学员focus on they can do well, not the parts they find difficult.

建议：

1. 篇幅的问题：一般对于25分的Question，篇幅在1-1.5 pages。如答题合理会给到Pass分，要想拿到高分，建议篇幅在2-3 pages左右。

2. 答题顺序：学员可自行选择先回答容易拿分的题目，另外同一题目中不同requirements的回答也可不按顺序进行。

MANAGING TIME

学生应该更好的allocate time，建议1.8 mins for each mark。重复的Points不得分。

EXAMINAR\\'S ANSWER VS STUDENT\\'S ANSWER

学生准备复习的时候应该整理书写简单，得分又高的student answer，而不是考官答案。那样的答案在考试中并不可取。

PRESENTATION AND LAYOUT

1. 理想状况下，建议学员拿下8-10 marks/page written

2. 建议使用headings and sections

3. 建议学员书写答案的时候留下足够的空间，便于考官阅读，也有利于学员补充信息

4. 建议学员充分使用table或者diagram，这样可以获得更多的分数

5. 如果时间不够的情况下，建议学员罗列key words and points

6. 如要求学员写大篇幅的文章(如P Level科目)，学员可书写Introduction(如没有特殊要求，此部分可写可不写)。

以上就是今天分享的全部内容了，各位小伙伴根据自己的情况进行查阅，希望本文对各位有所帮助，预祝各位取得满意的成绩，如需了解更多相关内容，请关注51题库考试学习网!

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) Assess the benefits of the separation of the roles of chief executive and chairman that Alliya Yongvanich

argued for and explain her belief that ‘accountability to shareholders’ is increased by the separation of these

roles. (12 marks)

正确答案：
(b) Separation of the roles of CEO and chairman
Benefits of separation of roles
The separation of the roles of chief executive and chairman was first provided for in the UK by the 1992 Cadbury provisions
although it has been included in all codes since. Most relevant to the case is the terms of the ICGN clause s.11 and OECD
VI (E) both of which provide for the separation of these roles. In the UK it is covered in the combined code section A2.
The separation of roles offers the benefit that it frees up the chief executive to fully concentrate on the management of the
organisation without the necessity to report to shareholders or otherwise become distracted from his or her executive
responsibilities. The arrangement provides a position (that of chairman) that is expected to represent shareholders’ interests
and that is the point of contact into the company for shareholders. Some codes also require the chairman to represent the
interests of other stakeholders such as employees.
Having two people rather than one at the head of a large organisation removes the risks of ‘unfettered powers’ being
concentrated in a single individual and this is an important safeguard for investors concerned with excessive secrecy or
lack of transparency and accountability. The case of Robert Maxwell is a good illustration of a single dominating
executive chairman operating unchallenged and, in so doing, acting illegally. Having the two roles separated reduces
the risk of a conflict of interest in a single person being responsible for company performance whilst also reporting on
that performance to markets. Finally, the chairman provides a conduit for the concerns of non-executive directors who,
in turn, provide an important external representation of external concerns on boards of directors.
Tutorial note: Reference to codes other than the UK is also acceptable. In all cases, detailed (clause number) knowledge
of code provisions is not required.
Accountability and separation of roles
In terms of the separation of roles assisting in the accountability to shareholders, four points can be made.
The chairman scrutinises the chief executive’s management performance on behalf of the shareholders and will be
involved in approving the design of the chief executive’s reward package. It is the responsibility of the chairman to hold
the chief executive to account on shareholders’ behalfs.
Shareholders have an identified person (chairman) to hold accountable for the performance of their investment. Whilst
day-to-day contact will normally be with the investor relations department (or its equivalent) they can ultimately hold
the chairman to account.
The presence of a separate chairman ensures that a system is in place to ensure NEDs have a person to report to outside the
executive structure. This encourages the freedom of expression of NEDs to the chairman and this, in turn, enables issues to
be raised and acted upon when necessary.
The chairman is legally accountable and, in most cases, an experienced person. He/she can be independent and more
dispassionate because he or she is not intimately involved with day-to-day management issues.

Susan is aware of benchmarking as a useful input into performance measurement and strategic change.

(b) Assess the contribution benchmarking could make to improving the position of the Marlow Fashion Group

and any limitations to its usefulness. (8 marks)

正确答案：

(b) Benchmarking at Marlow Fashion will not be an easy exercise. Marlow Fashion has developed a distinctive way of reaching
its markets that means direct comparisons will be hard to make. Certainly, it can carry out historical benchmarking in
comparing how its own processes and activities have improved, or otherwise, over a relevant period of time. Unfortunately,
this is likely to simply confirm worsening performance. It can compare its own key operations against the ‘best in class’;
regardless of which industry the excellent performer comes from. It could and should have been carrying out competitive
benchmarking on the retail side of the business where information should be more easily available. There may be an
opportunity to benchmark itself against firms that have gone through a similar crisis and achieved a successful turnaround.

In terms of the advantages and disadvantages, the willingness of managers responsible for a key area of performance to
compare themselves against relevant external performance measures should make them take responsibility for any changes
necessary. In Marlow Fashion, the acceptance that things have to be done differently will be the first stage in the turnaround.
Getting managers face-to-face with the problems, accepting responsibility for change and recognising that the necessary
changes are ‘doable’ is an important stage in creating a willingness to change. The disadvantages are that every organisation
and situation is different and there is no one best way. Marlow Fashion thought it had discovered the best way and this created
an unwillingness to change. There is also the danger that you are solving today’s problems with yesterday’s solutions. A good
competitor will be trying to maintain its competitive advantage through constantly improving its processes. It also has a vested
interest in trying to prevent its improvements from being revealed to its competitors. Also, many of the ‘softer’ processes –
typically involving people – are difficult if not impossible to replicate in another organisation. These advantages are to do with
culture and leadership and not easily transferable to another organisation and the context in which it is operating.

(b) Explanations of the various matters. (11 marks)

正确答案：
(b) Related matters
(i) National insurance contributions in 2007/08
The profit for the period ending 31 March 2008 is expected to be ￡1,200 (￡400 x 3).
No class 2 contributions will be due as the profit is less than the small earnings exception limit of ￡4,465.
No class 4 contributions will be due as the profit is less than the lower profits limit of ￡5,035.
Tutorial note
Adam will have paid class 1 contributions in respect of his earnings from Rheims Ltd, thus preserving his entitlement
to state benefits and pension, and therefore there is no disadvantage in claiming the small earnings exemption from
class 2 contributions.
(ii) Purchase and renovation of the theatre
The theatre is a capital purchase that does not qualify for capital allowances as it is a building but not an industrial
building. Accordingly, the cost of purchasing the theatre will not give rise to a tax deduction for the purpose of computing
AS’s taxable trading income.
The tax treatment of the renovation costs may be summarised as follows:
– The costs will be disallowed if the renovations are necessary before the theatre can be used for business purposes.
This is because they will be regarded as further capital costs of acquiring appropriate premises.
– Some of the costs may be allowable if the condition of the theatre is such that it can be used in its present state
and the renovations are more in the nature of cosmetic improvements.
(iii) VAT position
The grant of a right to occupy the theatre in exchange for rent is an exempt supply. Accordingly, as all of AS’s activities
will be regarded as one for VAT purposes, AS will become partially exempt once he begins to rent out the theatre.
AS will be able to recover the input tax that is directly attributable to his standard rated supplies, i.e. those in connection
with the supply of children’s parties. He will also be able to recover a proportion of the input tax on his overheads; the
proportion being that of his total supplies that are standard rated.
The remainder of his input tax will only be recoverable if it is no more than ￡625 per month on average and no more
than 50% of his total input tax.
If AS were to opt to tax the theatre, the right to occupy the theatre in exchange for rent would then be a standard rated
supply. AS could then recover all of his input tax, regardless of the amount attributable to the rent, but would have to
charge VAT on the rent and on any future sale of the building.
The decision as to whether or not to opt to tax the theatre will depend on:
– the amount of input tax at stake; and
– whether or not those who rent the theatre are in a position to recover any VAT charged.

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