2021年acca考情分析

发布时间：2021-05-08

相信2021年也有很多小伙伴报名了acca考试，为了帮助大家更好的备考学习，顺利通过考试，今天51题库考试学习网给大家分享一下2021年acca考情分析。

Acca是(特许公认会计师公会Association of Chartered Certified Accountants)，是全球最具规模的国际专业会计师组织，为全世界有志于投身财务、会计以及管理领域的专业人才提供资格认证。一共有15科，但需要考试的科目是13科。具体科目如下：


注：所有课程中AB-SBR是必考课程，AFM-AAA是选修课程(4选2)

今天主要来给大家简单介绍一下基础阶段知识课程这三门科目考察的方式以及主要内容。

F1(会计师与企业)，主要是给学员建立商业背景，内容包含企业组织，公司管理，会计报告体系，内部财务控制，人力资源管理以及会计职业道德这几方面的内容，F1主要是为后续专业阶段科目打基础。考试采用机考方式，考试时间2个小时，分为A、B两个部分，A部分考察的是单选题型，一共76分，而B部分是以情景为基础考察的多任务题型(结合单选、多选以及判断共同组成)。

F2(管理会计)，主要阐述管理会计如何在企业决策当中发挥作用的，包括管理会计，管理信息，成本会计以及预算和标准成本等内容，为后续的F5(业绩管理)以及P5(高级业绩管理)打基础。考试依然采用机考方式，为时2个小时，分为A、B两个部分，A部分主要考察单选题型，一共70分，而B部分则是多任务题型(由计算、简答和论述题构成)，分值高达30分，各位考生一定要重视起来。

F3(财务会计)，介绍财务会计准则以及相关考会计科目建立等信息。帮助学员们可以更好的解读后续F7(财务报告)和P2(公司报告)。考试形式采用机考，2个小时，分为A、B两个部分，A部分35道题，单选题70分，B部分多任务题30分(由单选、计算、编辑报表类题构成)。

Acca考试学科很多，是为了帮助学员建立比较完整的商业背景，及储备所需的专业知识。不单单是考试，在职场中我们也要多做准备，充分武装自己，才能打赢胜仗。

以上就是51题库考试学习网分享的全部内容，希望能够帮助到大家!准备参加2021年acca的考生，一定要认真备考，争取早日拿下证书。还想了解更多考试相关信息，可持续关注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。

1 Bailey’s is a large toy manufacturer based in a traditional industrial region. Established in the 1970s, it has faced many changes in the market and survived. This has been due in part to employing a largely unskilled low paid staff,and maintaining its main advantage, that of low production costs based on low pay. Most of the production involves repetitive and boring work with little challenge and opportunity for innovation. Although many of the employees have

been with the company for some time, there has been a high level of employee turnover.

However, an unhappy atmosphere has been apparent for some time. There has been a number of instances ofarguments between the staff, friction between different departments, disturbance, low morale, poor production and general unrest, made worse recently by a decline in business which may lead to staff reduction and redundancy. Poor pay is leading to family problems that are affecting the commitment and motivation of the employees.

The business was recently sold to the new owner, Rebecca Stonewall. She is concerned that the negative atmosphere she has found will harm the prospects of the business and is determined to address the issues that have become apparent.

She has therefore decided that it is time to take account of opinions and views of the employees in an attempt both to identify the problems and to resolve them. She has appointed external counsellors since she thinks that a programme of individual counselling might be appropriate and is also of the opinion that some form. of different or improved approach to motivation might be the answer to the problems at Bailey’s.

Required:

(a) Define the role that the external counsellor must fulfil at Bailey’s. (3 marks)

正确答案：
1 One of the many skills that managers are called upon to use is counselling. Situations often arise in the workplace where particular and careful people-centred skills are required. It is important that managers understand exactly what counselling involves and the delicate skills involved. In addition, many problems identified by counselling can be resolved through appropriate methods of motivation. Widening and deepening interest in the organisation and its many tasks and departments is a tried and tested method
for motivating employees. However, financial rewards remain a strong and important motivator.
(a) The external counsellor’s role must be as ‘a person who takes on the role of counsellor and agrees explicitly to offer time,attention, advice, guidance and support to another person (or persons) temporarily in the role of client’.

1 Flavours Fine Foods is a leading producer for the food industry, supplying many of Europe’s leading restaurants.

Started just five years ago by brothers Lee and Alan Jones, the organisation has grown from a small company employing five people to a multi-divisional organisation employing 120 people.

The organisation’s production facility is divided into three separate departments. Each department has a single manager with supervisors assisting on the production lines. The managers and supervisors, all of whom are aware of their roles, work well together. However, although the organisation has grown, the owners continue to involve themselves in day to day activities and this has led to friction between the owners, managers and supervisors.

As a result a problem arose last week. Alan Jones instructed a supervisor to repair a machine on the shop floor, which he refused to do without confirmation and instruction from his departmental manager. The supervisor’s manager,Dean Watkins, became involved and was annoyed at what he saw as interference in his department’s activities. Dean told Alan Jones that he “should have come to me first” because although the responsibility for the overall organisation was a matter for the brothers, action taken in the factory was his through powers that had been delegated to him and through his authority, as manager. In the argument that followed, Alan Jones was accused of failing to understand the way that the hierarchy in such a large organisation operates and that interference with operational decisions by senior management was not helpful.

As a consequence of this, Alan Jones has asked you to explain to him and his brother the issues behind the dispute to clarify the roles of managers and supervisors and to indicate how and why successful delegation might be achieved.

Required:

(a) Explain to Alan Jones the main differences between the work of a manager and that of a supervisor.

(13 marks)

正确答案：
1 All organisations of whatever size need to understand and address the issues of the relationship between various levels of management, especially the nature, source and limitations of authority, responsibility and delegation. Understanding responsibility,delegation and authority is fundamental to the practice of management. Professional accountants should be able to show an understanding of the problems and challenges associated with these concepts of management. Students are not expected to
remember definitions verbatim, but they are expected to show an understanding of the inherent logic contained in these concepts,and to demonstrate a clear distinction between the two main concepts of authority and responsibility.
(a) There are many explanations of what managers do. The most widely understood approach is that of Henri Fayol, who said that managers perform. five duties, to forecast and plan, to organise, to command, co-ordinate and control. Managers are ultimately responsible for the efficient use of the organisation’s resources and are accountable to the organisation’s owners. At Flavours Fine Foods, the owners (the Jones brothers) must recognise this reality and allow the managers to manage.
It used to be said that a manager did his or her job by getting others to do theirs. In many ways this sums up the role of the supervisor. However, management must ensure that supervisors understand organisational objectives and must make clear the powers and limits of the supervisors’ authority. Supervision is an important and integral part of the task and process of management.
The role of the supervisor is critical because of direct contact with and responsibility directly for the work of others. The supervisor is unique; he or she is the interface between management and the workforce and is the direct link between the two, being in direct physical contact with non-managers on a frequent basis. Supervisors are in the front line of management and see that others fulfil their duties, resolve problems first hand and often quickly, direct the work of others and enforce discipline. In addition, they often must have direct knowledge of health, safety and employment legislation and have authority for negotiation and industrial relations within the department.

(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.

(4 marks)

正确答案：
(ii) Audit procedures on the consolidation schedule of the Rosie Group:
– Agree correct extraction of individual company figures by reference to individual company audited financial
statements.
– Cast and cross cast all consolidation schedules.
– Recalculate all consolidation adjustments, including goodwill, elimination of pre acquisition reserves, cancellation
of intercompany balances, fair value adjustments and accounting policy adjustments.
– By reference to prior year audited consolidated accounts, agree accounting policies have been consistently applied.
– Agree brought down figures to prior year audited consolidated accounts and audit working papers (e.g. goodwill
figures for Timber Co and Ben Co, consolidated reserves).
– Agree that any post acquisition profits consolidated for Dylan Co arose since the date of acquisition by reference to
date of control passing per the purchase agreement.
– Reconcile opening and closing group reserves and agree reconciling items to group financial statements.

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