新手入门，ACCA科目应该怎么学？

发布时间：2020-03-12

ACCA考试科目较多，这让一些注册时间较短的新学员在备考时不免感觉无从下手。那么，面对ACCA考试科目多的问题，我们该如何应对，进行备考呢？下面，51题库考试学习网为大家带来ACCA考试中部分考试科目的考试特点及备考建议的相关信息，以供参考。

从考试内容中我们不难看出，ACCA考试的不同科目在内容上是有一定关联的，比如F1《会计师与企业》是P1《公司治理，风险管理与职业道德》和P3《商务分析》的基础。这三个科目的内部知识点是有递进关系的，涵盖了企业组织，公司管理，会计和报告体系，内部财务控制，人力资源管理，会计职业道德几大内容。

虽然考试内容有关联，但是由于ACCA考试规则做了限制，考生是没法同时报考F1与P阶段，中间还隔着F4-F9这六门技能课程。因此小伙伴们在备考这三科时，能做的就是先打好F1的基础，在考到P1以及P3的时候不要把F1的知识还给了老师，毕竟ACCA考试费用较高。同时，考生也可以从这些课程中学到企业是如何运作的，会计师和审计师在企业中的作用，如何运用科学的人力资源管理方式，如何使企业和财务的各个环节的处理符合职业道德和价值观。因此，考生在学习F1时就应该认识到基础的重要性，从头开始打好地基。因此，在学习F1时，我们就要重点关注其中与P1和P3有关的内容。

以上就是关于ACCA考试科目特点及备考建议的相关情况。51题库考试学习网提醒：P1与P3目前已经合并成为一个科目，考试时间也增加到了4个小时，考试压力更大，小伙伴们要做好准备哦。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。

(c) Discuss TWO limitations of the Boston Consulting Group matrix as a strategic planning tool. (4 marks)

正确答案：
(c) There are numerous criticisms that have been made regarding the BCG growth share matrix. Two such criticisms are as
follows:
– It is a model and the weakness of any model is inherent in its assumptions. For example many strategists are of the
opinion that the axes of the model are much too simplistic. The model implies that competitive strength is indicated by
relative market share. However other factors such as strength of brands, perceived product/service quality and costs
structures also contribute to competitive strength.
Likewise the model implies that the attractiveness of the marketplace is indicated by the growth rate of the market. This
is not necessarily the case as organisations that lack the necessary capital resources may find low-growth markets an
attractive proposition especially as they tend to have a lower risk profile than high-growth markets.
– There are problems with defining the market. The model requires management to define the marketplace within which
a business is trading in order that its rate of growth and relative market share can be calculated. This can prove
problematic in comparing competitors since if they supply different products and services then the absence of a
consistent basis for comparison impairs the usefulness of the model.
Other valid criticisms include the following:
The application of the BCG matrix may prove costly and time-consuming since it necessitates the collection of a large
amount of data. The use of the model may also lead to unfortunate consequences, such as:
– Moving into areas where there is little experience
– Over-milking of cash cows
– Abandonment of potentially healthy businesses labelled as problem children
– Neglect of interrelationships among businesses, and
– Too many problem children within the business portfolio largely as a consequence of incorrect focus of
management attention.

(c) State one advantage to a business of keeping its working capital cycle as short as possible.

(2 Marks)

正确答案：
(c) The advantage to a company of keeping its working capital cycle short is that fewer resources are tied up in working capital,
thus freeing them for other purposes.
(Other answers considered on their merits)

5 You are the manager responsible for the audit of Blod Co, a listed company, for the year ended 31 March 2008. Your

firm was appointed as auditors of Blod Co in September 2007. The audit work has been completed, and you are

reviewing the working papers in order to draft a report to those charged with governance. The statement of financial

position (balance sheet) shows total assets of $78 million (2007 – $66 million). The main business activity of Blod

Co is the manufacture of farm machinery.

During the audit of property, plant and equipment it was discovered that controls over capital expenditure transactions

had deteriorated during the year. Authorisation had not been gained for the purchase of office equipment with a cost

of $225,000. No material errors in the financial statements were revealed by audit procedures performed on property,

plant and equipment.

An internally generated brand name has been included in the statement of financial position (balance sheet) at a fair

value of $10 million. Audit working papers show that the matter was discussed with the financial controller, who

stated that the $10 million represents the present value of future cash flows estimated to be generated by the brand

name. The member of the audit team who completed the work programme on intangible assets has noted that this

treatment appears to be in breach of IAS 38 Intangible Assets, and that the management refuses to derecognise the

asset.

Problems were experienced in the audit of inventories. Due to an oversight by the internal auditors of Blod Co, the

external audit team did not receive a copy of inventory counting procedures prior to attending the count. This caused

a delay at the beginning of the inventory count, when the audit team had to quickly familiarise themselves with the

procedures. In addition, on the final audit, when the audit senior requested documentation to support the final

inventory valuation, it took two weeks for the information to be received because the accountant who had prepared

the schedules had mislaid them.

Required:

(a) (i) Identify the main purpose of including ‘findings from the audit’ (management letter points) in a report

to those charged with governance. (2 marks)

正确答案：
5 Blod Co
(a) (i) A report to those charged with governance is produced to communicate matters relating to the external audit to those
who are ultimately responsible for the financial statements. ISA 260 Communication of Audit Matters With Those
Charged With Governance requires the auditor to communicate many matters, including independence and other ethical
issues, the audit approach and scope, the details of management representations, and the findings of the audit. The
findings of the audit are commonly referred to as management letter points. By communicating these matters, the auditor
is confident that there is written documentation outlining all significant matters raised during the audit process, and that
such matters have been formally notified to the highest level of management of the client. For the management, the
report should ensure that they fully understand the scope and results of the audit service which has been provided, and
is likely to provide constructive comments to help them to fulfil their duties in relation to the financial statements and
accounting systems and controls more effectively. The report should also include, where relevant, any actions that
management has indicated they will take in relation to recommendations made by the auditors.

(c) In November 2006 Seymour announced the recall and discontinuation of a range of petcare products. The

product recall was prompted by the high level of customer returns due to claims of poor quality. For the year to

30 September 2006, the product range represented $8·9 million of consolidated revenue (2005 – $9·6 million)

and $1·3 million loss before tax (2005 – $0·4 million profit before tax). The results of the ‘petcare’ operations

are disclosed separately on the face of the income statement. (6 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Seymour Co for the year ended

30 September 2006.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：

 

■ The discontinuation of the product line after the balance sheet date provides additional evidence that, as at the
balance sheet date, it was of poor quality. Therefore, as at the balance sheet date:
– an allowance (‘provision’) may be required for credit notes for returns of products after the year end that were
sold before the year end;
– goods returned to inventory should be written down to net realisable value (may be nil);
– any plant and equipment used exclusively in the production of the petcare range of products should be tested
for impairment;
– any material contingent liabilities arising from legal claims should be disclosed.
(ii) Audit evidence
■ A copy of Seymour’s announcement (external ‘press release’ and any internal memorandum).
■ Credit notes raised/refunds paid after the year end for faulty products returned.
■ Condition of products returned as inspected during physical attendance of inventory count.
■ Correspondence from customers claiming reimbursement/compensation for poor quality.
■ Direct confirmation from legal adviser (solicitor) regarding any claims for customers including estimates of possible
payouts.

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