2020年ACCA考试科目难度如何？有什么复习建议吗？

发布时间：2020-03-08

ACCA考试科目较多，多数学员往往需要三至四年才能通过所有的考试，同时考试费用也比较高。因此，尽管ACCA会员的就业前景诱人，但是仍然许多小伙伴在犹豫是否报考，在网上询问ACCA考试难度如何？鉴于此，51题库考试学习网在下面为大家带来有关2020年ACCA考试难度的相关情况，以供参考。

从考试内容来看，ACCA考试难度很大程度上是来自于英语和坚持，学员在英语过关的情况下，一般平时认真看书，做题还是很容易通过的。根据相关数据显示，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%。仅从通过率来看，ACCA考试难度并不算太高。

如果是从考试内容来看，ACCA考试的难度还是不低的。我们以英国大学学位考试的难度为标准来分析ACCA考试难度，第一、第二部分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。因此，ACCA考试的难点主要在最后阶段。

从内容上来说，第一部分的每门考试只是测试本门课程所包含的知识，主要是为了给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。因此，第一部分考试虽然难度不算高，但是对于最后阶段的学习很重要。

而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，着重培养学生的分析能力。这一部分的考生已经脱离单纯的知识学习，进入能力培养阶段，同时也是在为最后阶段做准备。这一阶段，考生最好多去做一些练习题。

最后一部分的考试要求学生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。这就需要考生能够灵活掌握所有课程的内容，同样离不开多练习。通过所有考试之后，学员就成为能力全面的高级财务管理人才。

以上就是关于ACCA考试难度的相关情况。51题库考试学习网提醒：ACCA考试难度出现阶梯式上升，如果小伙伴们选择多科免考，最后部分通过的难度会比较高哦。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。

(iii) whether you agree or not with the statement of the production director. (3 marks)

正确答案：
(iii) ‘If we implement a reward scheme then it is bound to be beneficial for BGL’.
The statement of the manufacturing director is not necessarily correct. Indeed there is much evidence to support the
proposition that the existence of performance-related reward schemes can encourage dysfunctional behaviour. This often
manifests itself in the form. of ‘budgetary slack’ which is incorporated into budgets in anticipation of subsequent cuts by
higher levels of management or to make subsequent performance look better.

(c) On the assumption that the administrators of Noland’s estate will sell quoted shares in order to fund the

inheritance tax due as a result of his death, calculate the value of the quoted shares that will be available to

transfer to Avril. You should include brief notes of your treatment of the house and the shares in Kurb Ltd.

(9 marks)

Note: you should assume that the tax rates and allowances for the tax year 2006/07 apply throughout this

question.

正确答案：

(c) Value of quoted shares that can be transferred to Avril
The value of shares to be transferred to Avril will be equal to ￡370,000 less the inheritance tax due by the estate.
IHT is payable on transfers in the seven years prior to Noland’s death and on the death estate.
The only chargeable gift in the seven years prior to Noland’s death is the transfer to the discretionary trust. No tax is due in
respect of this gift as it is covered by the nil rate band.

(b) ‘Strategic positioning’ is about the way that a company as a whole is placed in its environment and concerns its

‘fit’ with the factors in its environment.

With reference to the case as appropriate, explain how a code of ethics can be used as part of a company’s

overall strategic positioning. (7 marks)

正确答案：
(b) Code of ethics and strategic positioning
Strategic positioning is about the way that a whole company is placed in its environment as opposed to the operational level,
which considers the individual parts of the organisation.
Ethical reputation and practice can be a key part of environmental ‘fit’, along with other strategic issues such as generic
strategy, quality and product range.
The ‘fit’ enables the company to more fully meet the expectations, needs and demands of its relevant stakeholders – in this
case, European customers.
The ‘quality’ of the strategic ‘fit’ is one of the major determinants of business performance and so is vital to the success of
the business.
HPC has carefully manoeuvred itself to have the strategic position of being the highest ethical performer locally and has won
orders on that basis.
It sees its strategic position as being the ethical ‘benchmark’ in its industry locally and protects this position against its parent
company seeking to impose a new code of ethics.
The ethical principles are highly internalised in Mr Hogg and in the company generally, which is essential for effective strategic
implementation.

17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash received from tenants

was $83,700.

Details of rent in arrears and in advance at the beginning and end of the year were:

In arrears In advance

$ $

30 June 2004 3,800 2,400

30 June 2005 4,700 3,000

All arrears of rent were subsequently received.

What figure for rental income should be included in the company’s income statement for the year ended 30 June

2005?

A $84,000

B $83,400

C $80,600

D $85,800

正确答案：A

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