ACCA考试报名时间已公布，报名前台湾考生要这么备考！

发布时间：2020-01-10

早在2019年年末的时候就公布了ACCA考试报名时间，备考的你知道吗？同时，很多小伙伴来咨询51题库考试学习网，想问问ACCA考试那么多科目应该怎么样有效地、科学地复习呢？不用担心，51题库考试学习网帮大家整理了一些考试小技巧，帮助大家事半功倍地通过考试，早日脱坑：

可能有些初次备考ACCA考试的萌新不了解报名时间，51题库考试学习网再次提醒大家2020年ACCA考试的报名时间：

2020年3月ACCA考试报名时间报名周期  

提前报名截止  2019年11月11日

常规报名截止  2020年1月27日

后期报名截止  2020年2月3日

2020年6月ACCA考试报名时间报名周期 

提前报名截止  2020年2月10日

常规报名截止  2020年4月27日

后期报名截止  2020年5月4日

2020年9月ACCA考试报名时间报名周期 

提前报名截止  2020年5月11日

常规报名截止:  2020年7月27日

后期报名截止  2020年8月3日

2020年12月ACCA考试报名时间报名周期  

提前报名截止  2020年8月10日

常规报名截止  2020年10月26日

后期报名截止  2020年11月2日

AB(F1)

AB(F1)这门课，首先要从题型出发来分析：目前AB(F1)的题型主要是46个单选题+6个多任务题；因此，从题型上来看就可以分析得知大部分内容其实不需要考生去原封不动地去死记硬背知识点，更多的是要求考生理解性记忆，比如它会教大家用一些模型去分析企业所处的内部以及外部环境，所以考生所学的的是它如何分析这个模型的这种方法，活学活用才能以不变应万变。同时，它还会教一些关于职业道德，企业社会责任的简单介绍。

说到AB(F1)，就不得不说SBL课程，其实它们两者是有重复的地方的，就比如SBL课程会把这些AB(F1)课程中的知识点做深入并细化地讲解，就好比分析内外部环境之后企业将如何面对环境的变化、企业在专业层面上的战略，以及在公司治理，财务从业人员的职业道德等做了更深入且全面的介绍。总而言之，AB(F1)是基础，而SBL课程就是延伸。

但考生需要注意的事情就是：因为国家对ACCA考试规则做了限制，你是没有办法同时报考AB(F1)与SBL两个科目的，因为中间还隔着F4-F9 6门技能课程。所以你能做的就是打好基础。对于备考SBL，AB(F1)的知识点是大量的基础知识，所以要注意在考过AB(F1)之后依然需要巩固和记忆相关的知识点，不要把所学的知识点给遗忘了，如果到时候重新来复习的话，就太浪费时间了。

文字类考试对考生的记忆力的要求是极高的，不光要求考生要记忆从中的知识点并且是要熟练记忆。因此51题库考试学习网建议在选择考试科目时要避免选择同时备考多科需要高强度记忆的考试科目，例如F4《Corporate and Business law》以及F8《Audit and Assurance》，如果这些同时备考的话，会增加记忆难度，间接地导致学习效果的下降，最后导致考试成绩的不理想，所以不建议在同一考季中备考多个文字类考试。但是，51题库考试学习网推荐在相邻两个考季中参加考试（比如2020年6月份准备F4，那么2020年6月份就准备F8），因为文字类考试的内容或多或少是有重叠的部分的，区别仅仅在于侧重点不同，识记内容有重叠部分；就比如F8学得很扎实的小伙伴对于后面的学习SBL或者选修高级审计与鉴证《Advanced Audit and Assurance(AAA)》是赢在了起跑线上的，优势是十分巨大的。这就是为什么有一些考神能一次性通过ACCA考试的原因：合理地、科学地、有目的性地、高效地去学习，巧用复习方法能让你的学习效果事半功倍。

F2《Management Accounting》、F5业绩管理《Performance Management》和F9选修高级业绩管理《Advanced Performance Management》

同理，对于F2《Management Accounting》、F5业绩管理《Performance Management》和F9选修高级业绩管理《Advanced Performance Management》。F2课程内容是F5和选修高级业绩管理的基础，三科课程内容都涉及管理会计与财务会计的区别，涵盖：管理会计，管理信息，成本会计，预算和标准成本，业绩衡量，短期决策方法。同样，差别也仅仅是在于侧重点以及研究深度和广度的不同而已。因此，51题库考试学习网建议学习能力强一点的考生将F2和F5考虑同时学习,而学习能力偏弱的考试就先学F2再学F5；在选择报考科目的时间上，建议将F2、F5以及选修高级业绩管理这三科在相邻考季中备考，因为F2中的variance，在F5中体现更加灵活、更加具体。先学F2，再看F5，F2比较简单，很多常识的知识，为F5打好基础，也加深对F2的理解。在这些学科中，ACCAer们将会学到：如何处理基本的成本信息，并能向管理层提供能用作预算和决策的信息。而与此同时，F9科目又是F5升级版，课程研究的更加具体化和形象化，但是RATIO部分是一样的，所以51题库考试学习网建议可以将F5和F9放在同一考季去考试。

F6和P6高级税务《Advanced Taxation》

如果你有选修学习P6高级税务《Advanced Taxation》的打算，可以建议把F6放在F阶段最后一门，在考完F6考试之后，就赶紧学习P6。因为，F6《Taxation》是P6《Advanced Taxation》的直接基础。这门课程涵盖：英国税收体制，个人所得税，企业所得税，资本利得税，增值税，遗产税这五大税种应交税额的计算以及基于个人收入缴纳的国民保险和养老金投资的计算。F6考试中以税负计算为主，而P6更偏向在熟悉税法规定后，帮客户做合理纳税筹划。为什么不将F6和P6在同一考季报考呢？也是由于国家的相关规定，禁止在同一考季报考的，因此在考完F6考试之后，就赶紧学习P6。可以安排在同一年度相邻考季考这两门是最好的，因为两个科目中的相关知识点，例如：税率不变也不用重新记；科目类别要选择一致的，例如F6选择了UK ，P6也就选择UK，但是这样选择存在一个弊端就是，由于在中国P6这门课程学习的人不多，学习资料与课程也很少，如果将F6和P6放在两个相邻，备考时间相对较紧凑，对于资料不好找的科目可能复习到的知识点可能存在不太全面的问题。因此，同学们应根据自身需求谨慎选择。

P2和F7

P2在2018年9月改革为新科目SBR(Strategic Business Reporting)。课程涵盖是十分广泛的，例如：财务会计，财务报表，公司合并报表，分析并解读财务报表。P2的核心就是：让你如何运用合理地会计准则和概念框架编制财务报表同时又能够分析并解读财务报表。不难发现的是：P2有一大部分是重复F7的内容，但是由于ACCA考试规则规定了必须F阶段考试全部通过完毕之后才能报考P阶段，所以51题库考试学习网建议考生在考完F阶段考试之后，可以在下一次考试先考P2，将F7的知识点灵活运用。

如果想要学习4选2的P4的话，可以再F9考完之后学习P4，P4《Advanced Financial Management》是F9《Financial Management》的延伸考查，与SBR也有一定的联系。

课程涵盖：高级投资评估，公司并购、重组，高级风险管理，跨国公司面临的经济环境，您将会学到作为一名高级财务人员进行与财务管理相关决策必备的知识、技巧和进行职业判断的能力。

F8《Audit Assurance》是P7《Advanced Audit Assurance》的直接基础，与F3，F7，SBL等课程都有一定的关系。

F8课程中涵盖：内部审计和外部审计以及设计建立及实施内控程序，重点学习审计师如何了解企业情况，对审计风险进行评估，制定审计计划，在国际审计准则下如何进行设计，建立并实施审计程序，以及各种审计报告和审计意见。

P7是F8的延伸，与p2也有一定的联系。从三个科目之间存在的共同点可以看出：F7和P2主要学习如何编制财务报表，F8和P7学习如何审计财务报表。

P7课程涵盖：监管环境与制度，职业道德，实务管理，历史财务信息的审计与报告，其它与审计相关的认证业务。

在这里要提醒各位小伙伴们，ACCA在P阶段从P4到P7是选修科目，学员们只要选择学习两门并通过考试就可以了。但这4门选修科目却基本通向不同的工作领域。

P4《Advanced Financial Management》更偏向金融方面，想去投行券商的小伙伴们可以考虑选择P4

P5《Advanced Performance Management》偏向财务管理方向，如果对分析公司财务状况以及咨询岗位感兴趣的小伙伴可以选择P5

P6《Advanced Taxation》及P7《Advanced Audit Assurance》可以让各位学员们对税法以及审计准则的知识熟练掌握，对于想在事务所工作的小伙伴们是不错的选择。      

鲤鱼不跃，岂可成龙？大鹏驻足，焉能腾空？十年磨刀霍霍，只为今朝一搏。最后51题库考试学习网祝大家都能顺利通过ACCA，取得好成绩！

 

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) One of the hotels owned by Norman is a hotel complex which includes a theme park, a casino and a golf course,

as well as a hotel. The theme park, casino, and hotel were sold in the year ended 31 May 2008 to Conquest, a

public limited company, for $200 million but the sale agreement stated that Norman would continue to operate

and manage the three businesses for their remaining useful life of 15 years. The residual interest in the business

reverts back to Norman after the 15 year period. Norman would receive 75% of the net profit of the businesses

as operator fees and Conquest would receive the remaining 25%. Norman has guaranteed to Conquest that the

net minimum profit paid to Conquest would not be less than $15 million. (4 marks)

Norman has recently started issuing vouchers to customers when they stay in its hotels. The vouchers entitle the

customers to a $30 discount on a subsequent room booking within three months of their stay. Historical

experience has shown that only one in five vouchers are redeemed by the customer. At the company’s year end

of 31 May 2008, it is estimated that there are vouchers worth $20 million which are eligible for discount. The

income from room sales for the year is $300 million and Norman is unsure how to report the income from room

sales in the financial statements. (4 marks)

Norman has obtained a significant amount of grant income for the development of hotels in Europe. The grants

have been received from government bodies and relate to the size of the hotel which has been built by the grant

assistance. The intention of the grant income was to create jobs in areas where there was significant

unemployment. The grants received of $70 million will have to be repaid if the cost of building the hotels is less

than $500 million. (4 marks)

Appropriateness and quality of discussion (2 marks)

Required:

Discuss how the above income would be treated in the financial statements of Norman for the year ended

31 May 2008.

正确答案：
(b) Property is sometimes sold with a degree of continuing involvement by the seller so that the risks and rewards of ownership
have not been transferred. The nature and extent of the buyer’s involvement will determine how the transaction is accounted
for. The substance of the transaction is determined by looking at the transaction as a whole and IAS18 ‘Revenue’ requires
this by stating that where two or more transactions are linked, they should be treated as a single transaction in order to
understand the commercial effect (IAS18 paragraph 13). In the case of the sale of the hotel, theme park and casino, Norman
should not recognise a sale as the company continues to enjoy substantially all of the risks and rewards of the businesses,
and still operates and manages them. Additionally the residual interest in the business reverts back to Norman. Also Norman
has guaranteed the income level for the purchaser as the minimum payment to Conquest will be $15 million a year. The
transaction is in substance a financing arrangement and the proceeds should be treated as a loan and the payment of profits
as interest.
The principles of IAS18 and IFRIC13 ‘Customer Loyalty Programmes’ require that revenue in respect of each separate
component of a transaction is measured at its fair value. Where vouchers are issued as part of a sales transaction and are
redeemable against future purchases, revenue should be reported at the amount of the consideration received/receivable less
the voucher’s fair value. In substance, the customer is purchasing both goods or services and a voucher. The fair value of the
voucher is determined by reference to the value to the holder and not the cost to the issuer. Factors to be taken into account
when estimating the fair value, would be the discount the customer obtains, the percentage of vouchers that would be
redeemed, and the time value of money. As only one in five vouchers are redeemed, then effectively the hotel has sold goods
worth ($300 + $4) million, i.e. $304 million for a consideration of $300 million. Thus allocating the discount between the
two elements would mean that (300 ÷ 304 x $300m) i.e. $296·1 million will be allocated to the room sales and the balance
of $3·9 million to the vouchers. The deferred portion of the proceeds is only recognised when the obligations are fulfilled.
The recognition of government grants is covered by IAS20 ‘Accounting for government grants and disclosure of government
assistance’. The accruals concept is used by the standard to match the grant received with the related costs. The relationship
between the grant and the related expenditure is the key to establishing the accounting treatment. Grants should not be
recognised until there is reasonable assurance that the company can comply with the conditions relating to their receipt and
the grant will be received. Provision should be made if it appears that the grant may have to be repaid.
There may be difficulties of matching costs and revenues when the terms of the grant do not specify precisely the expense
towards which the grant contributes. In this case the grant appears to relate to both the building of hotels and the creation of
employment. However, if the grant was related to revenue expenditure, then the terms would have been related to payroll or
a fixed amount per job created. Hence it would appear that the grant is capital based and should be matched against the
depreciation of the hotels by using a deferred income approach or deducting the grant from the carrying value of the asset
(IAS20). Additionally the grant is only to be repaid if the cost of the hotel is less than $500 million which itself would seem
to indicate that the grant is capital based. If the company feels that the cost will not reach $500 million, a provision should
be made for the estimated liability if the grant has been recognised.

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

(b) When a director retires, amounts become payable to the director as a form. of retirement benefit as an annuity.

These amounts are not based on salaries paid to the director under an employment contract. Sirus has

contractual or constructive obligations to make payments to former directors as at 30 April 2008 as follows:

(i) certain former directors are paid a fixed annual amount for a fixed term beginning on the first anniversary of

the director’s retirement. If the director dies, an amount representing the present value of the future payment

is paid to the director’s estate.

(ii) in the case of other former directors, they are paid a fixed annual amount which ceases on death.

The rights to the annuities are determined by the length of service of the former directors and are set out in the

former directors’ service contracts. (6 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(b) Directors’ retirement benefits
The directors’ retirement benefits are unfunded plans which may fall under IAS19 ‘Employee Benefits’.
Sirus should review its contractual or constructive obligation to make retirement benefit payments to its former directors at the
time when they leave the firm. The payments may create a financial liability under IAS32, or may give rise to a liability of
uncertain timing and amount which may fall within the scope of IAS37 ‘Provisions, contingent liabilities and contingent
assets’. Certain former directors are paid a fixed annuity for a fixed term which is payable annually, and on death, the present
value of future payments are paid to the director’s estate. An annuity meets the definition of a financial liability under IAS32,
if there is a contractual obligation to deliver cash or a financial asset. The latter form. of annuity falls within the scope of
IAS32/39. The present value of the annuity payments should be determined. The liability is recognised because the directors
have a contractual right to the annuity and the firm has no discretion in terms of withholding the payment. As the rights to
the annuities are earned over the period of the service of the directors, then the costs should have been recognised also over
the service period.
Where an annuity has a life contingent element and, therefore, embodies a mortality risk, it falls outside the scope of IAS39
because the annuity will meet the definition of an insurance contract which is scoped out of IAS39, along with employers’
rights and obligations under IAS19. Such annuities will, therefore, fall within the scope of IAS37 if a constructive obligation
exists. Sirus should assess the probability of the future cash outflow of the present obligation. Because there are a number of
similar obligations, IAS37 requires that the class of obligations as a whole should be considered (similar to a warranty
provision). A provision should be made for the best estimate of the costs of the annuity and this would include any liability
for post retirement payments to directors earned to date. The liability should be built up over the service period rather than
just when the director leaves. In practice the liability will be calculated on an actuarial basis consistent with the principles in
IAS19. The liability should be recalculated on an annual basis, as for any provision, to take account of changes in directors
and other factors. The liability will be discounted where the effect is material.

(c) You have just been advised of management’s intention to publish its yearly marketing report in the annual report

that will contain the financial statements for the year ending 31 December 2005. Extracts from the marketing

report include the following:

‘Shire Oil Co sponsors national school sports championships and the ‘Shire Ward’ at the national teaching

hospital. The company’s vision is to continue its investment in health and safety and the environment.

‘Our health and safety, security and environmental policies are of the highest standard in the energy sector. We

aim to operate under principles of no-harm to people and the environment.

‘Shire Oil Co’s main contribution to sustainable development comes from providing extra energy in a cleaner and

more socially responsible way. This means improving the environmental and social performance of our

operations. Regrettably, five employees lost their lives at work during the year.’

Required:

Suggest performance indicators that could reflect the extent to which Shire Oil Co’s social and environmental

responsibilities are being met, and the evidence that should be available to provide assurance on their

accuracy. (6 marks)

正确答案：
(c) Social and environmental responsibilities
Performance indicators
■ Absolute ($) and relative (%) level of investment in sports sponsorship, and funding to the Shire Ward.
■ Increasing number of championship events and participating schools/students as compared with prior year.
■ Number of medals/trophies sponsored at events and/or number awarded to Shire sponsored schools/students.
■ Number of patients treated (successfully) a week/month. Average bed occupancy (daily/weekly/monthly and cumulative
to date).
■ Staffing levels (e.g. of volunteers for sports events, Shire Ward staff and the company):
? ratio of starters to leavers/staff turnover;
? absenteeism (average number of days per person per annum).
1 Withdrawal of the new licence would not create a going concern issue.
2 May also be described as ‘exploration and evaluation’ costs or ‘discovery and assessment’.
■ Number of:
– breaches of health and safety regulations and environmental regulations;
– oil spills;
– accidents and employee fatalities;
– insurance claims.
Evidence
Tutorial note: As there is a wide range of performance indicators that candidates could suggest, there is always a wide range
of possible sources of audit evidence. As the same evidence may contribute to providing assurance on more than one
measure they are not tabulated here, to avoid duplication. However, candidates may justifiably adopt a tabular layout. Also
note, that where measures may be expressed as evidence (e.g. trophies awarded) marks should be awarded only once.
■ Actual level of investment ($) compared with budget and budget compared with prior period.
Tutorial note: Would expect actual to be at least greater than prior year if performance in these areas (health and
safety) has improved.
■ Physical evidence of favourable increases on prior year, for example:
? medals/cups sponsored;
? number of beds available.
■ Increase in favourable press coverage/reports of sponsored events. (Decrease in adverse press about
accidents/fatalities.)
■ Independent surveys (e.g. by marine conservation organisations, welfare groups, etc) comparing Shire favourably with
other oil producers.
■ A reduction in fines paid compared with budget (and prior year).
■ Reduction in legal fees and claims being settled as evidenced by fee notes and correspondence files.
■ Amounts settled on insurance claims and level of insurance cover as compared with prior period.

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