2020年ACCA考试都考些什么？一共考几科？

发布时间：2020-02-29

随着2020年的到来，一些准备报考ACCA考试的小伙伴也开始为考试做准备。比如，有网友就在询问2020年ACCA考试都考些什么？一共考几科。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试科目的相关信息，以供参考。

ACCA共有16门课程，通过14科就可以拿到ACCA准会员证书(最后四科为四选二)。这16门课程共分为两个部分：基础阶段课程及专业阶段课程。除了分为两大课程之外，ACCA的16门课程又分为四个大模块：知识模块(F1-F3)、技能模块(F4-F9)、核心模块(P1-P3)、选修模块(P4-P7)。下面是具体的考试科目：


ACCA考试必须按照四大课程的顺序进行，虽然课程内科目报考顺序可以随意选择。但是事实上，ACCA官方建议学员只需按照科目顺序从F1考到P7是非常合理的。同时，因为一年只能考8门，所以平均下来每次报2科目是比较科学的。不过，由于2020年第一考试季的ACCA考试已经取消（中国地区），因此准备好的小伙伴们也可以在剩下的考试季适当增加一科。

以上就是关于ACCA考试科目的相关情况。51题库考试学习网提醒：ACCA考试科目较多，小伙伴们在备考时一定要注意有计划的去学习。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。

5 Which of the following events after the balance sheet date would normally qualify as adjusting events according

to IAS 10 Events after the balance sheet date?

1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.

2 A decline in the market value of investments.

3 The declaration of an ordinary dividend.

4 The determination of the cost of assets purchased before the balance sheet date.

A 1, 3, and 4

B 1 and 2 only

C 2 and 3 only

D 1 and 4 only

正确答案：D

(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitative

non-financial performance measures that could be used to assess the ‘quality of service’ provided by the

Dental Health Partnership. (3 marks)

正确答案：
(c) In order to assess the quality of patient care provided by the Dental Health Partnership the following performance measures
might be used:
– The percentage of ‘on time’ treatment of those patients who arrived prior to their appointment time would provide an
indication regarding the effectiveness of the scheduling of appointments by the Dental Health Partnership.
– the percentage of patient appointments which were re-arranged at the request of the Dental Health Partnership.
Rearranged appointments represent the provision of a lower level of service provision to clients who may, as a result,
switch to an alternative dental practice.
– the percentage of patients who return for treatment after their first appointment would provide an indication that they
were satisfied with the service they received.
– the percentage of patients who were able to gain an appointment at their preferred date and time is an indication of the
availability of the service to clients.
Note: Candidates were only required to discuss three measures.

(ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments are

due and identify any further issues relevant to Galileo relating to the payments. (3 marks)

正确答案：
(ii) Payment by instalments
The inheritance tax can be paid by instalments because Messier Ltd is an unquoted company controlled by Kepler at
the time of the gift and is still unquoted at the time of his death.
The tax is due in ten equal annual instalments starting on 30 November 2008.
Interest will be charged on any instalments paid late; otherwise the instalments will be interest free because Messier is
a trading company that does not deal in property or financial assets.
All of the outstanding inheritance tax will become payable if Galileo sells the shares in Messier Ltd.
Tutorial note
Candidates were also given credit for stating that payment by instalments is available because the shares represent at
least 10% of the company’s share capital and are valued at ￡20,000 or more.

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