听说ACCA考试挺难，是真的吗？

发布时间：2019-07-21

很多同学一听到ACCA考试科目一共有14门在加上全英文的，就觉得考试很难。那么ACCA难考吗？ACCA全球通过率高吗？通过率是多少？报名ACCA需要准备什么材料？这些问题对于一个准备报考ACCA的小伙伴来说一定是在心里徘徊已久的问题了。为此小编特地整理了如下内容。

一、ACCA考试难度

ACCA是全英文考试，教材有非常厚，有几十本，考试科目也非常多，有13门。这些因素凑在一块，无疑不在加深ACCA的难度。不过，ACCA考试的难度是以英国大学学位考试的难度为标准。具体而言，第一(f1-f3)、第二部分(f4-f9)的难度分别相当于学士学位高年级课程的考试难度,第三部分的考试相当于硕士学位最后阶段的考试。

第一部分的每门考试只是测试本门课程所包含的知识，着重于为后两个部分中实务性的课程所要运用的理论和技能打下基础。

第二部分的考试除了本门课程的内容之外，还会考到第一部分的一些知识，着重培养学员的分析能力。

第三部分的考试要求学员综合运用学到的知识、技能和决断力。不仅会考到以前的课程内容，还会考到邻近科目的内容。

二、ACCA全球单科通过率

ACCA全球单科通过率基本在30-40%左右，中国学员通过率为50-60%。

ACCA作为国际注册会计师，逐渐受到了越来越多财务人士的认可。ACCA证书的含金量比较高，但是它的报考门槛却不高，凡具有国家教育局认可的大专以上学历即可报名参加考试。

三、在线注册报名考试的时候，需要准备哪些资料呢?

1.学历/ 学位证明(高校在校生需提交学校出具的在校证明函及第一年所有课程考试合格的成绩单)的原件、复印件和译文;外地申请者不要邮寄原件，请把您的申请材料复印件加盖公司或学校公章，或邮寄公证件既可。

2.身份证的原件、复印件和译文;或提供护照，不需提交翻译件。

3.两张张两寸照片;(黑白彩色均可)

4.注册报名费(银行汇票或信用卡支付)，请确认信用卡可以从国外付款，否则会影响您的注册返回时间;如果不能确定建议您用汇票交纳注册费。(信用卡支付请在英文网站上注册时直接输入信用卡详细信息，英国总部收到您的书面注册材料后才会从您的信用卡上划帐)。

综上所述就是关于ACCA问题的解答，希望对于各位小伙伴有用，小编将持续为大家更新ACCA相关内容。

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。

(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to

be a superior basis for the management incentive plan operated by NCL plc.

(N.B. No illustrative calculations should be incorporated into your explanation). (4 marks)

正确答案：
(b) The use of residual income as a basis for the management incentive plan operated by NCL plc would have the following
advantages:
Divisional management would be more willing to accept a project with a positive residual income and this would contribute
to the improved performance of NCL plc. Also, the disincentive to accept a project with a positive residual income but a return
on investment regarded by divisional management as not being in their best interests would be removed, because divisional
management would be rewarded.
The use of annuity depreciation may improve performance appraisal by removing the effect of straight-line depreciation which
tends to distort project returns especially in the early years of a project’s life when invested capital remains relatively high due
to the constant depreciation charge. The residual income approach using annuity depreciation will only match the NPV if the
annual cashflows of a project are constant. Hence the method when applied to the North or South projects would produce
an NPV which does not exactly match that previously calculated. By way of contrast it is forecast that the East project will
have constant cashflows and in this instance the NPV and residual income based approach when discounted, will produce
the same result.

(b) Given his recent diagnosis, advise Stuart as to which of the two proposed investments (Omikron plc/Omega

plc) would be the more tax efficient alternative. Give reasons for your choice. (3 marks)

正确答案：
(b) Both companies are listed. The only difference will be in the availability of inheritance tax relief – specifically business property
relief (BPR). If Stuart and Rebecca jointly hold in excess of 50% of the share capital of a listed company, BPR will apply at
the rate of 50%. Otherwise, no BPR is available.
Stuart can only buy 1,005,000 (￡422,100/￡0·42) shares in Omikron plc. This represents a shareholding of 2·00%
(1,005,000/50,250,000). As the shares in Omikron plc are listed, a 2% holding will not qualify for BPR.
At the moment, both Stuart and Rebecca own 2,400,000 shares in Omega plc. Their shareholdings are amalgamated for
IHT purposes under the related property rules. With a joint holding of 48%, BPR is not available. A further 200,001 shares
will be required to attain a 50% holding. Assuming Stuart and Rebecca can buy these shares, they must then hold their 50%
interest in the company for the period of at least two years in order to ensure that BPR applies.
On the basis that Stuart is expected to survive for two to three years, he should therefore buy further shares in Omega plc in
order to take advantage of the BPR available.

(iii) Flexibility. (3 marks)

正确答案：
(iii) Flexibility may relate to the company being able to cope with flexibility of volume, delivery speed or job specification. In
this particular context, flexibility appears to have been problematic for HLP as evidenced by the fact that 320
consultations relating to commercial were subcontracted during the year. This could be due to the lack of the ability of
HLP advisors to be able to provide consultations to a potentially wide-range of commercial clients, i.e. the variability in
the ‘job specification’ requires greater flexibility than HLP can deliver. Furthermore, a total of 600 consultations relating
to litigation work were also subcontracted throughout the year. These subcontract consultations might be due to the
inability of HLP to deal with fluctuations in demand.

2 Plaza, a limited liability company, is a major food retailer. Further to the success of its national supermarkets in the

late 1990s it has extended its operations throughout Europe and most recently to Asia, where it is expanding rapidly.

You are a manager in Andando, a firm of Chartered Certified Accountants. You have been approached by Duncan

Seymour, the chief finance officer of Plaza, to advise on a bid that Plaza is proposing to make for the purchase of

MCM. You have ascertained the following from a briefing note received from Duncan.

MCM provides training in management, communications and marketing to a wide range of corporate clients, including

multi-nationals. The ‘MCM’ name is well regarded in its areas of expertise. MCM is currently wholly-owned by

Frontiers, an international publisher of textbooks, whose shares are quoted on a recognised stock exchange. MCM

has a National and an International business.

The National business comprises 11 training centres. The audited financial statements show revenue of

$12·5 million and profit before taxation of $1·3 million for this geographic segment for the year to 31 December

2004. Most of the National business’s premises are owned or held on long leases. Trainers in the National business

are mainly full-time employees.

The International business has five training centres in Europe and Asia. For these segments, revenue amounted to

$6·3 million and profit before tax $2·4 million for the year to 31 December 2004. Most of the International business’s

premises are held on operating leases. International trade receivables at 31 December 2004 amounted to

$3·7 million. Although the International centres employ some full-time trainers, the majority of trainers provide their

services as freelance consultants.

Required:

(a) Define ‘due diligence’ and describe the nature and purpose of a due diligence review. (4 marks)

正确答案：
2 MCM
(a) Nature and purpose of a ‘due diligence’ review
■ ‘Due diligence’ may be defined as the process of systematically obtaining and assessing information in order to identify
and contain the risks associated with a transaction (e.g. buying a business) to an acceptable level.
■ The nature of such a review is therefore that it involves:
? an investigation (e.g. into a company whose equity may be sold); and
? disclosure (e.g. to a potential investor) of findings.
■ A due diligence assignment consists primarily of inquiry and analytical procedures.
Tutorial note: It will not, for example, routinely involve tests of control or substantive procedures.
* As the timescale for a due diligence review is often relatively short, but wider in scope than the financial statements
(e.g. business prospects, market valuation), there may be no expression of assurance.
■ Its purpose is to find all the facts that would be of material interest to an investor or acquirer of a business. It may not
uncover all such factors but should be designed with a reasonable expectation of so doing.
■ Professional accountants will not be held liable for non-disclosure of information that failed to be uncovered if their
review was conducted with ‘due diligence’.

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