别再说英语不好不能考ACCA考试了

发布时间：2021-01-22

近年来报考ACCA考试的人数越来越多，很多打算备考ACCA考试的考生因为英语不好而放弃备考ACCA考试，那么英语不好能考ACCA吗?接下来就和51题库考试学习网一起去了解下吧!

一、考ACCA对英语水平要求高吗

(一)ACCA对英语的要求不算很高，一般考过四、六级的考生在看ACCA教材的时候不会有很大的困难。因为ACCA考试的词汇量其实很有限，看了教材和做了习题就会发现很多单词都是重复出现的，刚入门的时候会觉得他们很陌生，但是当一科完整学习下来以后你就能够非常熟悉这些单词和句式的表达了。建议大家平时多背背单词，语法忘光了的可以看看语法，因为ACCA考试是全英文，所以大家要先保证自己可以理解，然后才能更好地答题。学ACCA的时候有很多人英语成绩很差的也过了，其实就是多做题，找关键词。

(二)而且ACCA考试语法错误和拼写错误是不扣分的。即使英语水平一般，回答主观题的时候一些句式语法使用不够标准也不会影响考试的通过，只要知识点理解到位并且能够正确运用在案例中，一些小的瑕疵是不会扣分的。大家不必过于焦虑，其实只需要掌握特定的专业词汇，参考历年真题答案中的一些专业句式表达，就能够轻松应对考试。

二、英语零基础能否报考ACCA?

(一)理论上讲：只要具有高中毕业以后的英语水平就可以开始学习ACCA的，因为第一阶段涉及到的会计类和管理类的单词都是基础阶段的，比如说Financial Statement—财务报表，Assets-资产都非常容易理解。大家可以在学习的过程中提高自己的英语水平，英语水平提高以后，考试难度自然就小了。

(二)第二阶段的课程有六门(F4-F9)，知识方面也是循序渐进的。两门纯粹考理论的F4和F8，没有任何的计算。其中F4是以大量的记忆为主的(因为是法律方面的课程)，所以非常具有记忆的性质(法律条文相对来说要的是语言的严谨)。F8的课程和F4很相像，因为审计也是强调程序和方法，以及流程图表的，所以学习方法基本类似。

以上就是51题库考试学习网给大家分享的全部内容，希望能够帮到大家!

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。

(d) Evaluate the circumstances in which a government can act as an aid to business performance. (5 marks)

正确答案：
(d) Governments may act as an aid to business performance in the following ways:
– A government can increase aggregate demand for goods and services by increased government spending and/or by
reducing taxation so that firms (and individuals) have more after tax income available to spend.
– Government policy may encourage firms to locate to particular areas. This is particularly the case where there is high
unemployment in such areas.
– Government policy via the use of quotas and import tariffs might make it more difficult for overseas firms to compete in
domestic markets.
– A government can regulate monopolies in particular with regard to the prices they charge and the quality of their goods
and services.
– Government policy can regulate the activities of those firms which do not act in the best interests of the environment.
(Alternative relevant discussion would be acceptable)

(c) Calculate the expected corporation tax liability of Dovedale Ltd for the year ending 31 March 2007 on the

assumption that all available reliefs are claimed by Dovedale Ltd but that Hira Ltd will not claim any capital

allowances in that year. (4 marks)

正确答案：

 

6 Communication is important for all organisations and requires an understanding of communication flows and channels.

Required:

(a) Briefly explain the main purposes of the three main formal communication channels in an organisation:

(i) Downwards; (3 marks)

正确答案：
6 There are many forms of communication within an organisation, both formal and informal. Formally communicated information often flows in one of three main directions: downwards, upwards and lateral. However, all organisations also have informal communication channels and management must understand their importance.
(a) Formal communicated information flows in three main directions.
(i) Downwards. This form. of communication is often the one most easily recognised and understood. The purpose of downward communication is to give specific directives, to provide information about procedures and practices and to provide information about work practices. It also serves to tell employees about their performance and provides information on organisational and departmental objectives.

13 At 1 January 2005 a company had an allowance for receivables of $18,000

At 31 December 2005 the company’s trade receivables were $458,000.

It was decided:

(a) To write off debts totalling $28,000 as irrecoverable;

(b) To adjust the allowance for receivables to the equivalent of 5% of the remaining receivables based on past

experience.

What figure should appear in the company’s income statement for the total of debts written off as irrecoverable

and the movement in the allowance for receivables for the year ended 31 December 2005?

A $49,500

B $31,500

C $32,900

D $50,900

正确答案：B
430,000 x 5% = 21,500 – 18,000 + 28,000

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