河北省2020年ACCA国际会计师报考指南——新手报考必看

发布时间：2020-01-09

2020年伊始，相信各位“资深”ACCAer们都知道ACCA国际注册会计师考试是有免试政策的，你了解到自己能免试几个科目吗？51题库考试学习网再次温馨提示一下：这里免试是指的可以不用考试，但免试考试科目的考试费还是要缴的哟~

知道自己能免试几科的ACCAer们虽然可以相对轻松一些，但仍然不可放松警惕、抓紧时间复习才是王道。当然，51题库考试学习网在这里为大家提供了一套关于报考考试科目顺序的宝典（也有除去免试科目的哟），建议各位ACCAer们收藏分享哦~

首先大家先看看最新的免试政策，看看你符合哪个条件，到底能免试几个科目：  

一、ACCA对中国教育部认可的全日制大学在读生(会计或金融专业)设置的免试政策：

1.会计学或金融学(完成第一学年课程)：可以注册为ACCA正式学员，无免试，仅有报名参加ACCA考试资格。

2.会计学或金融学(完成第二学年课程)：也就是完成大二学业，可以免试3门课程(AB-FA)

3.会计学或金融学(完成第三学年课程)：完成大三学业，免试5门课程(AB-PM)

4.其他专业(在校生完成大一后)：非会计或者金融专业的，完成大一学业之后，即可注册但无免试

二、ACCA对中国教育部认可高校毕业生设置的免试政策：

1.会计学(获得学士学位)：本科毕业会计专业的，免试5门课程(AB-PM)

2.会计学(辅修专业)：指的是大学第二选修专业为会计的，免试3门课程(AB-FA)

3.金融专业：本科毕业金融专业的，免试5门课程(AB-PM)

4.法律专业：完成本科法律学习获得学位证的，免试1门课程(LW)

5.商务及管理专业：完成商务专业学习或管理专业学习的，免试1门课程(AB)

6.MPAcc专业(获得MPAcc学位或完成MPAcc大纲规定的所有课程、只有论文待完成但需要出具相关证明哟)：原则上免试九门课程(AB-FM)，其中F6(税务)的免试条件：CICPA全科通过或MPAcc课程中选修了“中国税制”课程。

7.MBA学位(获得MBA学位)：免试3门课程(AB-FA)

8.非相关专业：非以上说描述的专业，则无免试

三、注册会计师考生：

1.2009年CICPA“6+1”新制度实行之前获得CICPA全科通过的人员：免试5门课程(AB-LW和TX)

2.2009年CICPA“6+1”新制度实行之后获得CICPA全科通过的人员：免试9们课程(AB-FM)

3.如果在学习ACCA基础阶段科目的过程中获得了CICPA全科合格证(须2009年“6+1”制度实行后的新版证书)，可以自行决定是否申请追加免试。

四、其他

1.CMA(美国注册管理会计师)全科通过并取得证书：免试AB-FA

2.USCPA(美国注册会计师)全科通过：免试AB-TX、AA、FM(共免8门)

看完以上最新免试条件，相信各位ACCAer们清楚自己是否有免试的资格和免试几个科目了，那么接下来就是大家十分期待的：如何合理搭配考试科目，才能最大化的通过考试？

ACCA考试科目共15科，分为四个大模块：知识模块(ACCA考试科目AB-FA)、技能模块(ACCA考试科目LW-FM)、核心模块(ACCA考试科目SBL&SBR)、选修模块(ACCA考试科目AFM-AAA)。学员只需要通过11门必修科目及2门选修科目共13门课程即可通过考试，获得ACCA证书。

不过，总体来说，ACCA考试科目有两个部分：基础阶段和专业阶段。主要的学习内容是哪些呢？它们各自有哪些特点呢?

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。知识课程主要涉及财务会计和管理会计方面的核心知识，也为接下去进行技能阶段的详细学习搭建了一个平台。技能课程共有六门课程，广泛的涵盖了一名会计师所涉及的知识领域及必须掌握的技能。这一部分是对学员基础知识的考核和巩固，在ACCA考试中也只有通过了基础阶段的部分才可以报考专业阶段的部分，这个顺序是固定的不能变的。

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。该阶段的课程相当于硕士阶段的课程难度，是对第一部分课程的引申和发展。因此对各位考生的要求将会更加的严格，该阶段课程引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能。选修课程为从事高级管理咨询或顾问职业的学员，设计了解决更高级和更复杂的问题的技能。因此这一部分必须要求考试基础十分牢固，并且理解能力和学习能力都要更上一层楼才可以。

51题库考试学习网先大致将考生的情况分成三种：无免考、免考1~2科、免考超过3科，免考的科目数目的不同，考试科目的搭配建议有所不同。

1、无免考情况考试科目搭配

51题库考试学习网建议各位考生从相对简单的科目入手，层层深入，让自己慢慢适应考试难度。所以还是从最基本的科目F1、F2、F3开始考，F1、F2、F3相对较简单，如果不想一次考三科，可以按F1-F3-F2这个顺序来报考。这三科为机考形式，有70%的选择题，所以在ACCA的入门阶段还是相对较简单的，通过率相对于后面的科目还是高很多的，中国考生的通过率也普遍较高。

F6、F7、F9，这些科目计算偏多，考试时笔试语言相对其他科目较少，接受起来相对容易;而F4、F5、F8属于文字较多的科目，对于写作能力要求相对强一些。因此计算能力强或者说对数字敏感的考生可以报考F6、F7、F9，而擅长写作和语言能力的考试就先报考F4、F5、F8。注意哦，这里不建议一次性报考所以计算科目或者语言文字类的科目，建议将这两类考试分开报，擅长哪一类就多报一科即可。

2、免考1-2科情况考试科目搭配

对于英语能力稍强的同学，建议还是按科目本身的顺序来报考。如果是第一次考的话，报考最多不要超过2科，压力可能会有点大，防止后期学习时间无法保证，可能会导致需要放弃某科考试而浪费金钱和时间的后果，得不偿失。因此，建议考生要根据自己的实际能力来报考考试，因为毕竟考试的有效期是7年，时间还算长，不用担心通过的考试成绩过期无效。

3、免考超过3科情况考试科目搭配

如果是英语能力稍弱的同学，建议可以从计算偏多的科目开始报考，比如F6、F7、F9，这些科目计算多于论述，因此备考起来相对容易;相对地，F4、F5、F8属于需要写的比较多的科目，对于英语的文字能力要求相对强一些。当然，这些只是建议，学员也可以根据自身的具体情况来决定报考科目，学会搭配科目可以大大地促进学习效率。51题库考试学习网建议大家科学地备考，善于发现科目与科目之间存在的相似性，或许一个知识点可以反复在不同考试科目中利用也说不定哦~

此外，根据网上对1000名ACCA自学考生的调查发现：2门科目最佳搭配组合是：F7/F8、F4/F5、F8/F9、F4/F6、F5/F9、F6/F7。以此类推，当然这具体需要按照自己对各科目的知识点熟悉程度综合而定。

科目搭配报考是门学问，考生根据具体情况，按照自身对项目知识点的熟悉程度进行合理的科目搭配，第一次的话每次报考两门课程，不要超过三门，以免后期学习时间无法保证，导致需要放弃某科考试而浪费金钱和时间。

以上就是关于ACCA考试报考科目顺序的一些建议，总而言之，大家还是需要根据自己实际的学习情况来报考，毕竟这些技巧是死的，人是活的，只有适合自己的才是最科学的方法，最后祝大家考试顺利通过~

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。

4 (a) For this part, assume today’s date is 1 March 2006.

Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading company

that makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,

and commenced trading on the same day. The business has been successful, and the company has accumulated

a large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben have

received an offer from a rival company, which they are considering. The offer provides Bill and Ben with two

alternative methods of payment for the purchase of their shares:

(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.

(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.

Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offer

terms is that Bill and Ben would be retained as employees of the company on the same salary.

Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.

Required:

(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March

2006 will result in the highest after tax cash amount for Bill and Ben:

(1) payment of a dividend, or

(2) payment of a salary bonus.

You are not required to consider the corporation tax (CT) implications for Flower Limited in your

answer. (5 marks)

正确答案：

 

As a result, Bill and Ben would each be better off by ￡15,005 (69,142 – 54,137). If the cash were extracted by way
of dividend.
Tutorial note: In this answer the employers’ national insurance liability on the salary has been ignored. Credit would be
given to a candidate who recognised this issue.

4 Assume today’s date is 15 May 2005.

In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,

and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He

started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more

customers. However, he was eventually successful, and the business subsequently made profits.

The results for Bob’s business were as follows:

Period Schedule D Case I

Trading Profits/(losses)

￡

1 October 2001 – 30 April 2002 13,500

1 May 2002 – 30 April 2003 (18,000)

1 May 2003 – 30 April 2004 28,000

Bob required funds to help start his business, so he raised money in three ways:

(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob

started selling books from his collection. These had risen considerably in value and sold for between ￡150 and

￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.

Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.

(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising

chargeable gains totalling ￡23,720.

(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600

per year since he started this employment.

Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares

in August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the company

had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company

estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.

He has not yet received any money.

Required:

(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.

Your advice should include reference to the badges of trade and their application to this case.

(9 marks)

正确答案：
(a) Evidence of trading
[Client address]
[Own address]
[Date]
Dear Bob,
I note that you have been selling some books in order to raise some extra income. While you believe that the sums are not
taxable, I believe that there may be a risk of the book sales being treated as a trade, and therefore taxable under Schedule D
Case I. We need to refer to guidance in the form. of a set of principles known as the ‘badges of trade’. These help determine
whether or not a trade exists, and need to be looked at in their entirety. The badges are as follows.
1. The subject matter
Some assets can be enjoyed by themselves as an investment, while others (such as large amounts of aircraft linen) are
clearly not. It is likely that such assets are acquired as trading stock, and are therefore a sign of trading. Sporting books
can be an investment, and so this test is not conclusive.
2. Frequency of transactions
Where transactions are frequent (not one-offs), this suggests trading. You have sold several books, which might suggest
trading, although you have only done this for a short period - between one and two years.
3. Length of ownership
Where items are bought and sold soon afterwards, this indicates trading. You bought your books in the 1990s, and the
length of time between acquisition and sale would not suggest trading.
4. Supplementary work and marketing
You are actively marketing the books on your internet website, which is an indication of trading.
5. Profit motive
A motive to make profit suggests trading activity. You sold the books to raise funds for your property business, and not
to make a profit as such, which suggests that your motive was to raise cash, and not make profits.
6. The way in which the asset sold was acquired.
Selling assets which were acquired unintentionally (such as a gift) is not usually seen as trading. You acquired the books
for your collection over a period of time, and while these were intentional acquisitions, the reasons for doing so were for
your personal pleasure.
By applying all of these tests, it should be possible to argue that you were not trading, merely selling some assets in
order to generate short-term cash for your business.
The asset disposals will be taxed under the capital gain tax rules, but as the books are chattels and do not form. part of
a set, they will be exempt from capital gains tax.
Yours sincerely
A N. Accountant

There is considerable evidence that small firms are reluctant to carry out strategic planning in their businesses.

(b) What are the advantages and disadvantages for Gould and King Associates in creating and implementing a

strategic plan? (8 marks)

正确答案：
(b) Clearly, there is a link between the ability to write a business plan and the willingness, or otherwise, of small firms to carry
out strategic planning. Whilst writing a business plan may be a necessity in order to acquire financial support, there is much
more question over the benefits to the existing small business, such as Gould and King, of carrying out strategic planning.
One of the areas of greatest debate is whether carrying out strategic planning leads to improved performance. Equally
contentious is whether the formal rational planning model is worthwhile or whether strategy is much more of an emergent
process, with the firm responding to changes in its competitive environment.
One source argues that small firms may be reluctant to create a strategic plan because of the time involved; small firms may
find day-to-day survival and crisis management prevents them having the luxury of planning where they mean to be over the
next few years. Secondly, strategic plans may also be viewed as too restricting, stopping the firm responding flexibly and
quickly to opportunities and threats. Thirdly, many small firms may feel that they lack the necessary skills to carry out strategic
planning. Strategic planning is seen as a ‘big’ firm process and inappropriate for small firms. Again, there is evidence to
suggest that owner-managers are much less aware of strategic management tools such as SWOT, PESTEL and mission
statements than their managers. Finally, owner-managers may be reluctant to involve others in the planning process, which
would necessitate giving them access to key information about the business. Here there is an issue of the lack of trust and
openness preventing the owner-manager developing and sharing a strategic plan. Many owner-managers may be quite happy
to limit the size of the business to one which they can personally control.
On the positive side there is evidence to show that a commitment to strategic planning results in speedier decision making,
a better ability to introduce change and innovation and being good at managing change. This in turn results in better
performance including higher rates of growth and profits, clear indicators of competitive advantage. If Gould and King arelooking to grow the business as suggested, this means some strategic planning will necessarily be involved

(c) Your firm has provided financial advice to the Pholey family for many years and this has sometimes involved your

firm in carrying out transactions on their behalf. The eldest son, Esau, is to take up a position as a senior

government official to a foreign country next month. (4 marks)

Required:

Identify and comment on the ethical and other professional issues raised by each of these matters and state what

action, if any, Dedza should now take.

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

正确答案：
(c) Financial advisor
■ Customer due diligence (CDD) and record-keeping measures apply to designated non-financial businesses and
professions (such as Dedza) who prepare for or carry out certain transactions on behalf of their clients.
■ Esau is a ‘politically exposed person’ (‘PEP’) (i.e. an individual who is to be entrusted with prominent public functions
in a foreign country).
■ Dedza’s business relationships with Pholey therefore involve reputational risks similar to those with Esau. In addition
to performing normal due diligence measures Dedza should:
? have risk management systems to have determined that Esau is a PEP;
? obtain senior partner approval for maintaining business relationships with such customers;
? take reasonable measures to establish the source of wealth and source of funds;
? conduct enhanced ongoing monitoring of the business relationship.
■ Dedza can choose to decline to act for Pholey and/or Esau (if asked).
■ If the business relationship is to be continued senior partner approval should be obtained for any transactions carried
out on Pholey’s behalf in future.
Tutorial note: The Pholey family is not described as an audit client therefore no familiarity threat arises in relation to an
audit (the family may not have any involvement in entities requiring an audit).

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