ACCAF1与F2不重要？大错特错，是因为你不了解这些

发布时间：2020-01-03



F1科目:accountant in business会计师与企业

ACCA考试科目F1

两大难点，五方面备考。

打好ACCA学习基础  

ACCA考试科目F1 难点： 

英文阅读理解词汇量广泛。

知识点本身广泛而分散。

ACCA考试的这门课程主要介绍了企业结构和目的以及会计系统的功能,通过这门课的学习,你将能够了解经济,法律法规对于企业财务,人员,环境,信息等方面的规定及影响。

会计系统作为企业重要部分将如何处理并提供合理计划。并涉及了企业管理信息系统和会计,审计,内部控制等方面的关系。

F1课程能够帮助学员建立F2(管理会计)、F3(财务会计)的学习基础。

同时,F1科目所涉及的企业组织管理、职业道德、内部控制等基础内容,是strategic business leader(sbl)的知识基础。

51题库考试学习网建议：（复习方法）

1. 对于无企业工作背景的考生，首先要认识ACCA考试科目F1中学习的理论，由于F1的知识点繁多建议考生按照逻辑来认识这些理论。针对知识点的理解，建议考生与自身所学过的科目进行联系（例如大学中的宏观经济学，微观经济学，会计学，审计学等等）以便更好的理解所学知识点。

2. 建议考生在学习本科目的过程中注重英语词汇的积累，熟悉考官英文的行文方式。对于时间充足的考生可以阅读相关的课外材料（例如BPP或Kaplan的教材）。

3. 建议考生使用BPP版本的练习册进行练习，一是加深对知识点的理解，二是练习考试做题技巧，三是锻炼考试实战英文阅读理解能力。

4. 建议考生阅读考官文章与考官报告，关注此类信息中考官的观点，重点以更好的进行相关知识点的备考。

5. 由于ACCA考试科目F1为14门科目的基础课程，建议考生与后续科目相关且在后续科目深入学习的知识点进行着重掌握，不但是本科目的重点内容同时也为后续科目的学习打好基础。

F2科目:management accountant管理会计

ACCA考试科目F2

三遍做题，两遍模拟。

考试重点有变化，复习有技巧。

F2课程涉及了成本会计及财务会计的区别,成本分类及其本质。

学习多种不同成本方法帮助企业分析,计划成本,提供有效信息辅助企业决策。

F2课程是ACCA管理会计体系下的基础课程。它主要告诉大家如何去计算成本、如何去做预算、如何去帮助一个管理者做决策分析,并为一个公司提供基础的管理信息来支持做规划和决策。学好F2对于后期ACCA考试科目的学习有着重要的作用

51题库考试学习网建议：（复习方法）

第一遍：复习每一章知识点后，做练习册中对应章节的习题。

第二遍：重做第一遍做错的习题，确认已掌握相应知识点。

第三遍：将所有的习题再做一遍，强调熟练程度、速度。

做pilot paper进行模拟，强调速度和正确率。

在ACCA网站上做机考模拟题，强调感觉、速度和正确率。

最后强调：考前多练习做题，考场发挥才会好。祝大家成功！

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。

(b) Discuss FOUR factors that distinguish service from manufacturing organisations and explain how each of

these factors relates to the services provided by the Dental Health Partnership. (5 marks)

正确答案：
(b) The major characteristics of services which distinguish services from manufacturing are as follows:
– Intangibility.
When a dentist provides a service to a client there are many intangible factors involved such as for example the
appearance of the surgery, the personality of the dentist, the manner and efficiency of the dental assistant. The output
of the service is ‘performance’ by the dentist as opposed to tangible goods.
– Simultaneity.
The service provided by the dentist to the patient is created by the dentist at the same time as the patient consumed it
thus preventing any advance verification of quality.
– Heterogeneity.
Many service organisations face the problem of achieving consistency in the quality of its output. Whilst each of the
dentists within the Dental Health Partnership will have similar professional qualifications there will be differences in the
manner they provide services to clients.
– Perishability.
Many services are perishable. The services of a dentist are purchased only for the duration of an appointment.

5 Gagarin wishes to persuade a number of wealthy individuals who are business contacts to invest in his company,

Vostok Ltd. He also requires advice on the recoverability of input tax relating to the purchase of new premises.

The following information has been obtained from a meeting with Gagarin.

Vostok Ltd:

– An unquoted UK resident company.

– Gagarin owns 100% of the company’s ordinary share capital.

– Has 18 employees.

– Provides computer based services to commercial companies.

– Requires additional funds to finance its expansion.

Funds required by Vostok Ltd:

– Vostok Ltd needs to raise ￡420,000.

– Vostok Ltd will issue 20,000 shares at ￡21 per share on 31 August 2008.

– The new shareholder(s) will own 40% of the company.

– Part of the money raised will contribute towards the purchase of new premises for use by Vostok Ltd.

Gagarin’s initial thoughts:

– The minimum investment will be 5,000 shares and payment will be made in full on subscription.

– Gagarin has a number of wealthy business contacts who may be interested in investing.

– Gagarin has heard that it may be possible to obtain tax relief for up to 60% of the investment via the enterprise

investment scheme.

Wealthy business contacts:

– Are all UK resident higher rate taxpayers.

– May wish to borrow the funds to invest in Vostok Ltd if there is a tax incentive to do so.

New premises:

– Will cost ￡446,500 including value added tax (VAT).

– Will be used in connection with all aspects of Vostok Ltd’s business.

– Will be sold for ￡600,000 plus VAT in six years time.

– Vostok Ltd will waive the VAT exemption on the sale of the building.

The VAT position of Vostok Ltd:

– In the year ending 31 March 2009, 28% of Vostok Ltd’s supplies will be exempt for the purposes of VAT.

– This percentage is expected to reduce over the next few years.

– Irrecoverable input tax due to the company’s partially exempt status exceeds the de minimis limits.

Required:

(a) Prepare notes for Gagarin to use when speaking to potential investors. The notes should include:

(i) The tax incentives immediately available in respect of the amount invested in shares issued in

accordance with the enterprise investment scheme; (5 marks)

正确答案：
(a) (i) The tax incentives immediately available
Income tax
– The investor’s income tax liability for 2008/09 will be reduced by 20% of the amount subscribed for the shares.
– Up to half of the amount invested can be treated as if paid in 2007/08 rather than 2008/09. This is subject to a
maximum carryback of ￡50,000.
This ability to carryback relief to the previous year is useful where the investor’s income in 2008/09 is insufficient
to absorb all of the relief available.
Tutorial note
There would be no change to the income tax liability of 2007/08 where an amount is treated as if paid in that year.
This ensures that such a claim does not affect payments on account under the self assessment system. Instead, the
tax refund due is calculated by reference to 2007/08 but is deducted from the next payment of tax due from the
taxpayer or is repaid to the taxpayer.
Capital gains tax deferral
– For every ￡1 invested in Vostok Ltd, an investor can defer ￡1 of capital gain and thus, potentially, 40 pence of
capital gains tax.
– The gain deferred can be in respect of the disposal of any asset.
– The shares must be subscribed for within the four year period starting one year prior to the date on which the
disposal giving rise to the gain took place.

19 What is the company’s return on shareholders’ equity?

A 15/40 = 37·5%

B 20/100 = 20%

C 15/100 = 15%

D 20/150 = 13·3%

正确答案：C

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签