河南省考生注意:2020年ACCA考试,科目要这么选!

发布时间:2020-01-10


ACCA考试一共有13门考试科目,这对于一个刚学习ACCA的考生来说,多少有点难以下手的感觉。按照以往考霸学习经验,ACCA考试13门科目如何搭配比较合理呢?今天51题库考试学习网就给大家介绍一下吧!当然,51题库考试学习网推荐大家的报名顺序不一定是适用于每一个人的,仅供大家参考哟~大家一定要根据自己的学习能力和进度来调整报考顺序,毕竟适合自己的才是最好的。

ACCA考试科目共13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。

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。他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。

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。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。

对于ACCA考生来说,这必考的13门科目必须按模块顺序来报考,即知识模块-技能模块-核心模块-选修模块。必须按照这个顺序来报考,但是各个模块内部的科目是可以打乱顺序考的。例如:F1-F3,可以先考F3,再考F2,再考F1,后面的依此类推。

当然,ACCA每一次考试最多可以报满4科,那么可以把前面模块的都报上,报完以后还有剩余科目可以给后面模块的再报上后面模块的科目。

例如,可以一次把F1、F2、F3、F4都报上,考试结束后,F4、F3、F2都通过了,F1没通过,那么下次报F678等科目时,必须先把F1报上,如果考完了F4-F9的科目,F1还是没通过,报P阶段时,F1也必须先报上。就是说前一个模块没有考完的科目,必须在下一次报考下一个模块考试时都带上继续报考,直到通过。后面的依此类推。

F阶段的考试相对比较简单,P阶段考试科目是专业的阶段课程,相对于前面二部分是有难度的,对综合应用英语的能力和专业知识部分提出了新的挑战。ACCA考试科目P2、P4、P5偏向于计算,ACCA考试科目P1和P3的计算量较少。所以想一次性报考的话,ACCA考试科目P2、P4、P5偏向于计算,ACCA考试科目P1和P3的计算量较少,建议交叉考试分配,在告诉大家分配考试顺序之前,温馨提示一下大家:这里的可以随机顺序报考,指的是阶段内部的报考,譬如F阶段里面F1-F9你可以任意顺序报考,而硬性规定的一点就是F阶段的全部通过之后,才可以报考P阶段的考试。

这里给出的组合建议是:

1.毅力有精力有可以F6+F7+F9,然后F8+P1+P2,若是求稳,应该选择F6+F9,然后F7+F8

2.学习 F9 P2

3.学习 P1 P3

4.学习 P4 P5

为梦想孤注一掷,让努力苦尽甘来。以上信息希望可以帮助到你,最后51题库考试学习网祝你考试成功


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) Explain the capital gains tax (CGT) and income tax (IT) issues Paul and Sharon should consider in deciding

which form. of trust to set up for Gisella and Gavin. You are not required to consider inheritance tax (IHT) or

stamp duty land tax (SDLT) issues. (10 marks)

You should assume that the tax rates and allowances for the tax year 2005/06 apply throughout this question.

正确答案:
(c) As the trust is created in the settlors’ (Paul and Sharon’s) lifetime its creation will constitute a chargeable disposal for capital
gains tax. Also, as the settlors and trustees are connected persons, the disposal will be deemed to be at market value, resulting
in a chargeable gain of £80,000 (160,000 – 80,000). No taper relief will be available as the property is a non-business
asset, and has been held for less than three years, but annual exemptions of £17,000 (2 x £8,500) will be available.
However, in the case of a discretionary trust, gift hold over relief will be available. This is because the gift will constitute a
chargeable lifetime transfer and because there is an immediate charge to inheritance tax (even though no tax is payable due
to the nil rate band) relief is available if a specific accumulation and maintenance trust is used, as in this case the gift will
qualify as a potentially exempt transfer and so gift relief would only be available in respect of business assets. The use of a
basic discretionary trust will thus facilitate the deferral of an immediate capital gains tax charge of £25,200 (63,000 x 40%).
If/when the property is disposed of, however, the trustees will pay capital gains tax on the deferred gain at the trust income
tax rate of 40%, and have an annual exemption of only £4,250 (50% of the normal individual rate) available to them. The
40% rate of tax and lower annual exemption rate also apply to chargeable gains arising in a specific accumulation and
maintenance trust, as well as a basic discretionary trust.
A chargeable disposal between connected persons will also arise for the purposes of capital gains tax if/when the property
vests in a beneficiary, i.e. one or more of the beneficiaries becomes absolutely entitled to all or part of the income or capital
of the trust. Gift hold over relief will again be available on all assets in the case of a discretionary trust, but only on business
assets in the case of an accumulation and maintenance trust, except where a beneficiary becomes entitled to both income
and capital at the same time.
The trust will have taxable property income in the form. of net rents from its creation and in future years is also likely to have
other investment income, probably in the form. of interest, to the extent that monies are retained in the trust. Whichever form
of trust is used, the trustees will pay tax at the standard trust rate of 40% on income other than dividend income (32·5%),
except to the extent of (1) the first £500 of taxable income, which is taxed at the rate that would otherwise apply to such
income (i.e. 22% for non-savings (rental) income, 20% for savings income (interest) and 10% for dividends) but, only to the
extent that it is not distributed; and (2) the legitimate trust management expenses, which are offsettable for the purposes of
the higher trust tax rates against the income with the lowest rate(s) of normal tax and so bear tax only at that rate. The higher
trust tax rate always applies to income that is distributed, other than to the extent that it has been treated as the settlor’s
income, and taxed at that settlor’s marginal tax rate.
As Paul and Sharon intend to create a trust for their unmarried minor (under 18) children, then even if the trust specifically
excludes them from any benefit under the trust, the trust income will be treated as theirs for income tax purposes to the extent
that it constitutes income paid for on behalf (including maintenance payments) of Gisella and Gavin; except where (1) the
total income arising does not exceed £100 gross per annum, and (2) income is held for the benefit of a child under an
accumulation and maintenance settlement, to the extent that it is not paid out.

2 Traditionally, the only objective of a business was to make a profit. However, some writers have suggested that this idea is simplistic and that profitability is only one objective amongst many.

Required:

State and explain Drucker’s eight classifications of objectives.

(15 marks)

正确答案:
2 For the complex, modern business, the view that the single objective of business is to make a profit is regarded by many writers as simplistic. Peter Drucker has argued that for a business to be successful, it must address a number of objectives.
Drucker was one of the first writers to identify the dangers of the single objective of profit maximisation. Concentrating on a single objective (invariably profit) is not only unproductive but potentially harmful to the organisation and can endanger the survival of the business and seriously undermine its future. He argues that business organisations have in fact eight objectives, all of which must be addressed concurrently. These eight objectives are particularly relevant to management, bringing together as they do the need to address all the issues with which the organisation is concerned.
Market standing is the need to identify and maintain market share and to ensure the development of new products to maintain share. Without market standing, no organisation can succeed.
Innovation is the need to develop and find new products and processes; no business can survive on providing the same product or service over the long term. Innovation is fundamental to understanding growth; organisations grow by developing innovative differences to their competitors.
Productivity and ‘contributed value’ recognises the need for efficiency and the efficient use of business resources.
Physical and financial resources is a recognition of the need to use the correct and appropriate financial resources.
Profitability. The word ‘profit’ does not appear, but ‘profitability’. Here there are three important determinants, profitability as a measure of effectiveness (many businesses make a profit which in fact is a poor return on the effort produced), the need for profit so that the business can be self-financing and the need to attract new capital.
Manager performance and development is the explicit recognition that the business requires objectives and that management activity can be linked directly to those objectives.
Worker performance and attitude is recognition that it is vital to measure the performance of the workforce by such means as labour turnover. However, worker attitude is more difficult to measure, but should be attempted.
Public responsibility has become an issue in the twenty-first century. Any business needs to be aware that it is a part of the community within which it operates and is therefore part of a wider social system.

(ii) Explain, with reasons, the relief available in respect of the fall in value of the shares in All Over plc,

identify the years in which it can be claimed and state the time limit for submitting the claim.

(3 marks)

正确答案:

 


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