了解一下：2020年12月ACCA技能课程考试题型

发布时间：2020-10-09

ACCA考试技能阶段总共有6门课程，分别是LW、PM、TX、FR、AA、FM，这6门是ACCA知识课程的延伸，考试难度适中，为了大家更好备考，51题库考试学习网为大家带来这几门课程的考试题型及考试时长，一起来看看吧。

LW(原F4-公司法与商法)

Corporate and Business Law-2小时

机考

Section A（共70分。25道题-每题2分；20道题-每题1分）：单选、多选、判断、填空；

Section B（30分。5道题，每题6分）：给一个背景资料，搭配几道小题。题型包括：下拉菜单、单选、多选、判断、填空。

PM(原F5-业绩管理)

Performance Management-3小时（考试开始前，有10分钟阅读机考系统介绍）

机考

Section A（共30分。15道题，每道题2分）：单选、多选、判断、填空、拖拽匹配题、热点题、下拉菜单题。

Section B（共30分。共3个案例题，每个案例题下有5道客观题，共计15道题，每道题2分）：给三个case背景资料，每个背景资料搭配五个题目。题型包括：拖拽匹配题、单选、多选、判断、填空、热点题、下拉菜单题。

Section C（共40分。2道题，每道题20分）：两道案例分析题主观题，包含做表计算，简答essay等。

TX(原F6-税务)

Taxation UK- 3小时（考试开始前，有10分钟阅读机考系统介绍）

机考

Section A（共30分。15道题，每道题2分）：单选、多选、判断、填空、拖拽匹配题、热点题、下拉菜单题。

Section B（共30分。共3个案例题，每个案例题下有5道客观题，共计15道题，每道题2分）：给背景资料，每个背景资料搭配5道单选题。题型包括：拖拽匹配题、单选、多选、判断、填空、热点题、下拉菜单题。

Section C（共40分。1道10分题和2道15分题）：三道案例分析题。

FR(原F7-财务报告)

Financial Reporting- 3小时（考试开始前，有10分钟阅读机考系统介绍）

机考

Section A（共30分。共15道题，每道题2分）：单选、多选、判断、填空、拖拽匹配题、热点题、下拉菜单题。

Section B（共30分。共3个案例题，每个案例题下有5道客观题，共计15道题，每道题2分）：题型包括：拖拽匹配题、单选、多选、判断、填空、热点题、下拉菜单题。

Section C（共40分。共2道题，每道题20分）：两道案例分析题。

额外10分的种子题，随机分配在Section A五个独立客观题中，或Section B围绕单一情境设置的五个客观题中。

AA(原F8-审计与认证业务)

Audit and Assurance- 3小时（考试开始前，有10分钟阅读机考系统介绍）

机考

Section A（共30分。共3个案例题，每个案例题下有5道客观题，共计15道题，每道题2分）题型：拖拽匹配题、单选、多选、判断、填空、热点题、下拉菜单题。

Section B（共70分。共3道题，每道题20分或30分）：案例分析题。

额外10分的种子题，随机分配在Section A五个独立客观题中，或Section B围绕单一情境设置的五个客观题中。

FM(原F9-财务管理)

Financial Management- 3小时（考试开始前，有10分钟阅读机考系统介绍）

机考

Section A（共30分。共15道题，每道题2分）：单选、多选、判断、填空、拖拽匹配题、热点题、下拉菜单题。

Section B（共30分。共3个案例题，每个案例题下有5道客观题，共计15道题，每道题2分）题型：拖拽匹配题、单选、多选、判断、填空、热点题、下拉菜单题。

Section C（共40分。共2道题，每道题20分）：两道案例分析题.

以上就是今天51题库考试学习网为大家分享的相关内容，在此，51题库考试学习网预祝大家接下来的ACCA考试取得好成绩！如有其他问题请继续关注51题库考试学习网。

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) delegation. (3 marks)

正确答案：
(iii) DELEGATION is giving a subordinate the discretion to make decisions within a certain, defined sphere of influence. Therefore the superior must possess the authority to delegate. The key element here is discretion and the level of authority within a specific sphere which is behind the problems at Flavours Fine Foods. Authority should be clearly delegated as appropriate to the managers and, through them, to the supervisors.

(b) The Sarbanes-Oxley Act contains provisions for the attestation (verification) and reporting to shareholders of

internal controls over financial reporting.

Required:

Describe the typical contents of an external report on internal controls. (8 marks)

正确答案：
(b) Internal control statement
The United States Securities and Exchange Commission (SEC) guidelines are to disclose in the annual report as follows:
A statement of management’s responsibility for establishing and maintaining adequate internal control over financial reporting
for the company. This will always include the nature and extent of involvement by the chairman and chief executive, but may
also specify the other members of the board involved in the internal controls over financial reporting. The purpose is for
shareholders to be clear about who is accountable for the controls.
A statement identifying the framework used by management to evaluate the effectiveness of this internal control. This will
usually involve a description of the key metrics, measurement methods (e.g. rates of compliance, fair value measures, etc)
and tolerances allowed within these. Within a rules-based environment, these are likely to be underpinned by law.
Management’s assessment of the effectiveness of this internal control as at the end of the company’s most recent fiscal year.
This may involve reporting on rates of compliance, failures, costs, resources committed and outputs (if measurable) achieved.
A statement that its auditor has issued an attestation report on management’s assessment. Any qualification to the attestation
should be reported in this statement.
Tutorial note: guidance from other corporate governance codes is also acceptable.

6 The accountant communicates information to others in reports and statements. Understanding the nature and

importance of communication is therefore an important part of the accountant’s role.

Required:

(a) Explain the importance of good communication. (5 marks)

正确答案：
6 Overview:
The need for clear and concise communication and the consequences of poor communication must be understood by a profession
which exists to provide information to others. Poor communication leads to ineffective control, poor co-ordination and management
failure.
Part (a):
Good communication ensures that individuals know what is expected of them. Co-ordination takes place within the organisation
and there is control of the organisation’s plans, procedures and staff. Instructions of management need to be clearly understood in
assisting group and team cohesiveness and reducing stress from misunderstood instructions. Bias, distortion and omission is
removed with clear communication, as is secrecy, innuendo and rumour. Good communication ensures that the right information
is received by the correct person and thus acted upon, reducing conflict within and between different parts of the organisation.

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