ACCA考试的选修科目是笔试吗？

发布时间：2020-03-05

ACCA考试科目较多，考试方式也并非单一的机考或者笔试。因此，一些注册不久的ACCA学员就对ACCA考试各科目的答题方式不甚清楚，比如有小伙伴就在询问ACCA考试的选修科目是否为笔试。鉴于此，51题库考试学习网在下面为大家带来ACCA考试题型的相关信息，以供参考。

首先，ACCA考试的选修科目均为笔试。在题型设置上，由于F1-4阶段为机考，所以全是选择题；F5-F9实行分季考，题型有选择题有论述题，每门考试的选择题和大题占比不同；最后的P阶段只有笔试全是论述题，小伙伴们可选择适合自己的科目报考，这样更容易通过哦。

ACCA考试一共有16个科目，包括12门必修和4门选修（最后的四选二模块），通过14门科目即可获得ACCA准会员资格。这些科目又为四大模块：知识模块(F1-F3)、技能模块(F4-F9)、核心模块(P1-P3)、选修模块(P4-P7)。ACCA学员报名考试必须按照顺序进行，即知识模块-技能模块-核心模块-选修模块。

以上就是关于ACCA考试题型的相关情况。51题库考试学习网提醒：虽然各模块内的科目可以不按顺序报考，但小伙伴们如果没有明确的考试计划，最好还是按照顺序报考哦。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。

5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected

level?

1 Understatement of closing inventories.

2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period.

3 The inclusion in sales of the proceeds of sale of non-current assets.

4 Increased cost of carriage charges borne by the company on goods sent to customers.

A 3 and 4

B 2 and 4

C 1 and 2

D 1 and 3

正确答案：C

(b) (i) Explain how the use of Ansoff’s product-market matrix might assist the management of Vision plc to

reduce the profit-gap that is forecast to exist at 30 November 2009. (3 marks)

正确答案：

(b) Briefly explain THREE limitations of negotiated transfer prices. (3 marks)

正确答案：
(b) Negotiated transfer prices suffer from the following limitations:
– The transfer price which is the final outcome of negotiations may not be close to the transfer price that would be optimal
for the organisation as a whole since it can be dependent on the negotiating skills and bargaining powers of individual
managers.
– They can lead to conflict between divisions which may necessitate the intervention of top management to mediate.
– The measure of divisional profitability can be dependent on the negotiating skills of managers who may have unequal
bargaining power.
– They can be time-consuming for the managers involved, particularly where large numbers of transactions are involved.

(b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 marks)

正确答案：

 

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