别再说不了解ACCA考试课程了

发布时间：2021-04-10

对于首次备考ACCA考试的考生来说了解ACCA课程是第一步需要做的事情，接下来就和51题库考试学习网一起去了解下吧!

ACCA课程一共设有15门科目，不用通过所有科目，只需要通过13门就能获得证书。第一部分为基础阶段，主要分为知识课程和技能课程两个部分。第二部分为专业阶段，主要分为核心课程和选修(四选二)课程。

技能课程共设有六门课程，涵盖了一名会计师需要涉及的知识领域及必须掌握的技能。具体课程如下所示：

课程类别

课程序号

课程名称(中)

课程名称(英)

知识课程

BT

商业与科技

Business and Technology(BT/FBT)

MA

管理会计

Management Accounting (MA/FMA)

FA

财务会计

Financial Accounting (FA/FFA)

技能课程

LW

公司法与商法

Corporate and Business Law (CL)

PM

业绩管理

Performance Management (PM)

TX

税务

Taxation (TX)

FR

财务报告

Financial Reporting (FR)

AA

审计与认证业务

Audit and Assurance (AA)

FM

财务管理

Financial Management (FM)

专业阶段主要分为核心课程和选修(四选二)课程。具体课程如下所示：

课程类别

课程序号

课程名称(中)

课程名称(英)

核心课程

SBL

战略商业领袖

Strategic Business Leader

SBR

战略商业报告

Strategic Business Reporting

选修课程
（4选2）

AFM

高级财务管理

Advanced Financial Management (AFM)

APM

高级业绩管理

Advanced Performance Management (APM)

ATX

高级税务

Advanced Taxation (ATX)

AAA

高级审计与认证业务

Advanced Audit and Assurance (AAA)

ACCA考试分为机考和笔试，F阶段为机考，P阶段目前只能笔试，ACCA各科目都是英文考试。ACCA考试F1-F4各科目考试由客观题组成，考试时长为2小时;F5-F9各科目考试由客观题和主观题组成，考试时长为3小时20分钟;P1-P7各科目考试由客观题和主观题组成，考试时长为3小时15分钟。

以上就是51题库考试学习网给大家分享的ACCA考试科目的相关信息，希望能够帮到大家，51题库考试学习网在此祝愿广大考生们都能取得优异成绩，顺利通过考试!

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。

19 What is the company’s return on shareholders’ equity?

A 15/40 = 37·5%

B 20/100 = 20%

C 15/100 = 15%

D 20/150 = 13·3%

正确答案：C

(d) The management of Wonderland plc have become concerned about the increased level of operating costs

associated with its petrol-driven ferries and have made a strategic decision to dispose of these. They are now

considering entering into a contract with the Newman Steamship Company (NSC), a shipping organisation based

in Robynland. The contract would entail NSC providing transport to and from Cinola Island for all visitors to the

zoo and circus.

As a result of negotiations with NSC, the directors of Wonderland plc are considering two options whereby NSC

will become responsible for the transportation of visitors to and from Cinola Island with effect from 1 December

2007 or 1 December 2008.

Additional information is available as follows:

(1) NSC would require Wonderland plc to pay for the necessary modifications to their steamships in order that

they would satisfy marine regulations with regard to passenger transportation. The only firm which could

undertake this work is currently working to full capacity and would require a payment of ￡2,450,000 in

order to undertake the work necessary so that the ferries could be in operation by 1 December 2007. The

same firm would require a payment of ￡1,725,000 in order to make the necessary modifications so that

the ferries could be in operation by 1 December 2008. The government of Robynland would be willing to

pay a grant of 8% towards the cost of getting the ferries into operation by 1 December 2007, but would not

be willing to pay a grant in respect of any later date.

(2) On 1 December 2002 Wonderland plc paid ￡500,000 to the Port Licencing Authority of Robynland. This

payment was for a licence which entitles Wonderland plc to use all harbour facilities in Robynland during

the five-year period ending 30 November 2007. The licence could be renewed on 1 December 2007 at a

cost of ￡150,000 per annum.

(3) Redundancy payments would need to be paid in respect of loss of employment. These would amount to

￡1,200,000 if the contract with NSC commenced on 1 December 2007. This amount would reduce to

￡750,000 if the contract commenced on 1 December 2008.

(4) Wonderland plc has a contract for the provision of petrol for its ferries which is due to expire on 30 November

2008. Early termination of the contract would incur a penalty charge of ￡76,000. An emergency reserve

stock of petrol held by Wonderland plc, which cannot be used after 30 November 2007 due to marine

regulations regarding the age of fuel, could be sold for ￡55,000 on 1 December 2007 but not on any date

thereafter.

(5) The ferries could be sold for ￡3,300,000 on 1 December 2007. If retained after 1 December 2007 the

ferries would require servicing during the year ending 30 November 2008 which would incur costs

amounting to ￡150,000. The resale value of the ferries on 1 December 2008 would be ￡2,900,000.

(6) Stock of consumable items which originally cost ￡150,000 could be sold on 1 December 2007 for

￡110,000 and on 1 December 2008 for ￡50,000.

Required:

(i) On purely financial grounds, advise whether the management of Wonderland plc should enter into a

contract with NSC with effect from 1 December 2007 or 1 December 2008. You may ignore the time

value of money. (9 marks)

正确答案：

(b) How could pursuing a corporate environmental strategy both add to CFS’s competitive advantage and be

socially responsible? (5 marks)

正确答案：
(b) Increasingly, firms are becoming aware of their social responsibility and their need to develop strategies that are designed to
meet this responsibility. Such responsibility can take many forms and is not a new phenomenon – many 19th century firms
looked after the housing, education and health needs of the communities where they were located. Michael Porter and Claas
van der Linde in their article ‘Green and competitive’ show how the traditional view that there is ‘an inherent and fixed tradeoff:
ecology versus economy’ is incorrect. This traditional view sees the benefits of government imposed environmental
standards, causing industry’s private costs of prevention and clean up – ‘costs that cause higher prices and reduced
competitiveness’. Porter and Linde argue that with properly designed and implemented environmental standards, firms will
be encouraged to produce innovations that use a range of inputs more efficiently, e.g. energy, labour, raw materials, and in
so doing increase resource productivity and in offsetting the costs of environmental improvement make industry more not less
competitive. All too often in their opinion, companies resort to fighting environmental control through the courts rather than
using innovation to increase resource productivity and meet environmental standards – ‘environmental strategies must
become an issue for general managers’.
CFS are, therefore, correct in seeing environmental standards as a positive step towards becoming more not less competitive.
Key stakeholders in the form. of both government and customers are looking to their suppliers to become more ‘green’. These
challenges are increasingly international and global. Building in positive environmental strategies can help CFS differentiate
itself and through improved resource productivity become more competitive. Clearly, they will need the environmental
scanning devices to become aware of environmental legislation and change. Awareness then can lead to analysis in the
monitoring of macro environmental challenges and the development of a SWOT analysis to match the company’s strengths
and weaknesses against the threats and opportunities created by environmental standards. Tools of strategic analysis such as
PEST, five forces and value chain analysis lend themselves to understanding the significance of the environmental change
and how it can stimulate innovation and, through innovation, competitive advantage.

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