2020年ACCA各科目考试教材变动详情

发布时间：2020-03-01

ACCA考试科目较多，且考试难度较高。因此一些ACCA学员为了更好的把握考试内容，在新年到来之后就在网上询问2020年ACCA各科目考试教材变动详情。鉴于此，51题库考试学习网在下面为大家带来ACCA考试教材的相关信息，以供参考。

总的来说，2020年ACCA考试教材变化不大，法律类的基本上不变的，比如F4，考生即使使用2、3年前的教材问题都不大。不过F6的税率每年会变化（只要用最新税率去计算即可）。这就需要小伙伴们关注每年的税率变化情况。审计类，管理会计类，绩效管理类，管理学类以及财务管理类基本上每年内容是不会变化的，比如F1，F2，F5，F8，F9，P1，P4，P5等，学员在备考这些科目时都能使用以前的教材。另外，ACCA学员在购买教材时需要特别关注的应该就是会计类了，F3，F7和P2，如果准则变了，相应的会计处理也会变化，因此小伙伴们在备考这几科时尽量买新版教材。当然了，练习册也要购买最新版本的。

一般来说，ACCA教材是每年换一次的，通常是在7，8月份出。目前，2020年的ACCA考试教材已经公布。在大纲不换的情况下，每年的教材内容变化不大。虽然考试教材基本不变，但是ACCA考试教材的配套练习册是半年换一次，2，3月和7，8月，与考试同步。配套练习册每次的变化就是加入上一次考试的试题，并且删除一些以前的试题，总的收录试题数差不多。因此小伙伴们在购买配套练习册时，只需要购买当年的即可。

以上就是关于ACCA考试教材的相关情况。51题库考试学习网提醒：不同版本的ACCA考试教材编写方式略有不同，适合不同的考生，小伙伴们在选择教材时一定要注意。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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) Job rotation. (3 marks)

正确答案：
(d) Job rotation is an important training method and is often also seen as a means of motivation. It involves moving the trainee from one job to another and is therefore more suitable for lower level employees. The trainee is required to do different jobs in logical succession, thus broadening experience and gaining a picture of the organisation’s wider activities.

(ii) Explain THREE strategies that might be adopted in order to improve the future prospects of Diverse

Holdings Plc. (6 marks)

正确答案：
(ii) The forecast situation of Diverse Holdings Plc is not without its problems. KAL and OPL require the immediate attention
of management. The position of KAL is precarious to say the least. There is a choice of strategies for it:
(i) Outsource the manufacture of appliances
(ii) Set up a manufacturing operation overseas
(ii) Withdraw from the market.
Each alternative must be assessed. Whatever decision is taken it is unlikely to affect the other four subsidiaries.
PSL is also independent of the other subsidiaries. A strategic decision to widen its range of products and outlets must
surely help. Hence management should endeavour to find new markets for its products, which are separate and distinct
from those markets served by its appointed distributors.
21
In order to improve the prospects of OPL management need to adopt appropriate strategies since at the present time the
company appears to be in a high growth market but is unable to capture a reasonable market share. Perhaps the answer
lies in increased or more effective advertising of the endorsement of the product range by health and safety experts.
Management should endeavour to develop a strategy to integrate further its subsidiaries so that they can benefit from
each other and also derive as much synergy as possible from the acquisition of HTL.
It is of paramount importance that management ensure that sufficient funds are channelled into growing OFL and HTL,
which are both showing a rising trend in profitability. The group has depleted cash reserves which must to some extent
be attributable to the purchase of HTL. It is possible that the divestment of KAL would provide some much needed
funding.

3 At a recent international meeting of business leaders, Seamus O’Brien said that multi-jurisdictional attempts to

regulate corporate governance were futile because of differences in national culture. He drew particular attention to

the Organisation for Economic Co-operation and Development (OECD) and International Corporate Governance

Network (ICGN) codes, saying that they were, ‘silly attempts to harmonise practice’. He said that in some countries,

for example, there were ‘family reasons’ for making the chairman and chief executive the same person. In other

countries, he said, the separation of these roles seemed to work. Another delegate, Alliya Yongvanich, said that the

roles of chief executive and chairman should always be separated because of what she called ‘accountability to

shareholders’.

One delegate, Vincent Viola, said that the right approach was to allow each country to set up its own corporate

governance provisions. He said that it was suitable for some countries to produce and abide by their own ‘very

structured’ corporate governance provisions, but in some other parts of the world, the local culture was to allow what

he called, ‘local interpretation of the rules’. He said that some cultures valued highly structured governance systems

while others do not care as much.

Required:

(a) Explain the roles of the chairman in corporate governance. (5 marks)

正确答案：
(a) Roles of the chairman in corporate governance
The chairman is the leader of the board of directors in a private or public company although other organisations are often run
on similar governance lines. In this role, he or she is responsible for ensuring the board’s effectiveness as a unit, in the service
of the shareholders. This means agreeing and, if necessary, setting the board’s agenda and ensuring that board meetings
take place on a regular basis.
The chairman represents the company to investors and other outside stakeholders/constituents. He or she is often the
‘public face’ of the organisation, especially if the organisation must account for itself in a public manner. Linked to this,
the chairman’s roles include communication with shareholders. This occurs in a statutory sense in the annual report
(where, in many jurisdictions, the chairman must write to shareholders each year in the form. of a chairman’s statement)
and at annual and extraordinary general meetings.
Internally, the chairman ensures that directors receive relevant information in advance of board meetings so that all
discussions and decisions are made by directors fully apprised of the situation under discussion. Finally, his or her role
extends to co-ordinating the contributions of non-executive directors (NEDs) and facilitating good relationships between
executive and non-executive directors.

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