甘肃省考生想知道的ACCA国际会计师考试的几种题型

发布时间：2020-01-10

截止今日，关于2020年3月份ACCA考试的题型暂未公布,通常来说主要分为客观题、案例客观题、主观题三个部分，近些年一些相关的政策正在改革，所以一切要以ACCA官方发布的考试大纲为主。对于F阶段的机考，51题库考试学习网为大家做出了相应的解答：

ACCA 机考题型介绍

（一）客观题（Objective test questions/ OT questions）客观题是指这些单一的，题干较短的，并且自动判分的题目。每道客观题的分值为2分，考生必须回答的完全正确才可以得分，即使回答正确一部分，也不能得到分数。

（二）案例客观题 （OT case questions）

案例客观题是ACCA引入的新题型，每道案例客观题都是由一组与一个案例相关的客观题组成的，因此要求考生从多个角度来思考一个案例。这种题型能很好的反映出考生将如何在实践中完成这些任务。

（三） 主观题 （Constructed response questions/ CR qustions）考生将使用电子表格程序和文字处理程序去完成主观题的回答。就像笔试中的主观题一样，答案最终将由专家判分。

ACCA考试各个科目的具体的考试题型介绍（以2016年9月的考试为例）
ACCA F1 （机考）考试科目 : 企业会计

时间 : 2 hours ；通过分数 : 50 ，F1 考试包含2个sections：

Section A :46 道题目，其中30道题，每题2分；16道题，每题1分。总分值是76分。

Section B ：6道题目，每道题目4分。总分值24分。所有的题目都是必做题

ACCA F2 （机考）考试科目 : 管理会计

时间 : 2 hours 通过分数 : 50 ; F2 考试包含2个sections:

Section A ：25道题目，每道题目2分。总分值是70分。

Section B ：3道题目，每道题目10分。总分值是30分。

ACCA F3  （机考）考试科目 : 财务会计

时间 : 2 hours 通过分数 : 50,F3 考试包含2个sections

Section A ：25道题目，每道题目2分。总分值是70分。

Section B ：3道题目，每道题目10分。总分值是30分。

ACCA F4 （机考 & 纸考）考试科目 : 企业法和商法

时间 : 2 hours  通过分数 : 50 ,F4包含2个sections

Section A ：45道题目，其中25道题，每题2分；20道题，每题1分，总分值是70分。

Section B ：5道题目，每道题目6分。总分值30分。

ACCA F5 （机考 & 纸考）考试科目 ： 绩效管理

时间 ： 3 hours 通过分数 ： 50,F5包含了3个sections

Section A ： 15道客观题，每题2分，总分30分。

Section B ： 3道案例题，每道案例题由5道客观题构成，每题2分，总分30分

Section C ： 2道案例分析题，每题20分，总分40分

ACCA F6 （机考 & 纸考）考试科目 ： 税法 （UK版本）

时间 ： 3 hours 通过分数 ： 50,F6包含了3个sections:

Section A ：15道客观题，每题2分。Section A 总分30分。

Section B ：3道案例题，每道案例题由5道客观题构成，每题2分。Section B 总分30分

Section C ：3道案例分析题，每题10或 15分。Section C 总分40分

ACCA F7 （机考 & 纸考）考试科目 ：财务报告

时间 ：3 hours 通过分数 ： 50 F7包含了3个sections

Section A ：15道客观题，每题2分。Section A 总分30分。

Section B ： 3道案例题，每道案例题由5道客观题构成，每题2分。Section B 总分30分

Section C ： 2道案例分析题，每题20分。Section C 总分40分。

ACCA F8 （机考 & 纸考）考试科目 ：审计

时间 ：3 hours 通过分数 ： 50，F8包含了2个sections：

Section A：3道案例题，每道案例题由5道客观题构成，每题2分。Section A 总分30分

Section B：3道案例分析题，每道题目20或30分。Section B 总分 70分。

ACCA F9 （机考 & 纸考）考试科目 ： 财务管理

时间 ：3 hours  通过分数 ： 50，F9包含了3个sections：

Section A ：15道客观题，每题2分。Section A 总分30分。

Section B ：3道案例题，每道案例题由5道客观题构成，每题2分。Section B 总分30分

Section C ：2道案例分析题，每题20分。Section C 总分40分。

P1 公司治理、P2 高级财务报告、P3 战略管理、P4 高级财务管理、P5 高级绩效管理

这几个paper，考试都分为2个section：

Section A 50分必做题；

Section B 3道25分的选做题，选2道，总分50分。

P6 高级税法、P7 高级审计 分为2个section：

Section A 2道必做题 总分60分。

Section B 3道选做题，选2道，总分40份。

看完以上的这些信息之后，相信大家对ACCA国际注册师也有了一定的了解，对此类考试感兴趣的小伙伴们可以持续关注51题库考试学习网哟~

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) Describe to the Beth Group the possible advantages of producing a separate environmental report.

(8 marks)

正确答案：
(b) An environmental report allows an organisation to communicate with different stakeholders. The benefits of an environmental
report include:
(i) evaluating environmental performance can highlight inefficiencies in operations and help to improve management
systems. Beth could identify opportunities to reduce resource use, waste and operating costs.
(ii) communicating the efforts being made to improve social and environmental performance can foster community support
for a business and can also contribute towards its reputation as a good corporate citizen. At present Beth has a poor
reputation in this regard.
(iii) reporting efforts to improve the organisation’s environmental, social and economic performance can lead to increased
consumer confidence in its products and services.
(iv) commitment to reporting on current impacts and identifying ways to improve environmental performance can improve
relationships with regulators, and could reduce the potential threat of litigation which is hanging over Beth.
(v) investors, financial analysts and brokers increasingly ask about the sustainability aspects of operations. A high quality
report shows the measures the organisation is taking to reduce risks, and will make Beth more attractive to investors.
(vi) disclosing the organisation’s environmental, social and economic best practices can give a competitive market edge.
Currently Beth’s corporate image is poor and this has partly contributed to its poor stock market performance.
(vii) the international trend towards improved corporate sustainability is growing and access to international markets will
require increasing transparency, and this will help Beth’s corporate image.
(viii) large organisations are increasingly requiring material and service suppliers and contractors to submit performance
information to satisfy the expectations of their own shareholders. Disclosing such information can make the company a
more attractive supplier than their competitors, and increase Beth’s market share.
It is important to ensure that the policies are robust and effective and not just compliance based.

(b) Briefly describe the way in which a ‘person specification’ differs from a ‘job description’. (3 marks)

正确答案：
Part (b):
The difference between a person specification and a job description is that a person specification sets out the qualities of an ideal
candidate whereas a job description defines the duties and responsibilities of the job.

5 You are the audit manager for three clients of Bertie & Co, a firm of Chartered Certified Accountants. The financial

year end for each client is 30 September 2007.

You are reviewing the audit senior’s proposed audit reports for two clients, Alpha Co and Deema Co.

Alpha Co, a listed company, permanently closed several factories in May 2007, with all costs of closure finalised and

paid in August 2007. The factories all produced the same item, which contributed 10% of Alpha Co’s total revenue

for the year ended 30 September 2007 (2006 – 23%). The closure has been discussed accurately and fully in the

chairman’s statement and Directors’ Report. However, the closure is not mentioned in the notes to the financial

statements, nor separately disclosed on the financial statements.

The audit senior has proposed an unmodified audit opinion for Alpha Co as the matter has been fully addressed in

the chairman’s statement and Directors’ Report.

In October 2007 a legal claim was filed against Deema Co, a retailer of toys. The claim is from a customer who slipped

on a greasy step outside one of the retail outlets. The matter has been fully disclosed as a material contingent liability

in the notes to the financial statements, and audit working papers provide sufficient evidence that no provision is

necessary as Deema Co’s lawyers have stated in writing that the likelihood of the claim succeeding is only possible.

The amount of the claim is fixed and is adequately covered by cash resources.

The audit senior proposes that the audit opinion for Deema Co should not be qualified, but that an emphasis of matter

paragraph should be included after the audit opinion to highlight the situation.

Hugh Co was incorporated in October 2006, using a bank loan for finance. Revenue for the first year of trading is

$750,000, and there are hopes of rapid growth in the next few years. The business retails luxury hand made wooden

toys, currently in a single retail outlet. The two directors (who also own all of the shares in Hugh Co) are aware that

due to the small size of the company, the financial statements do not have to be subject to annual external audit, but

they are unsure whether there would be any benefit in a voluntary audit of the first year financial statements. The

directors are also aware that a review of the financial statements could be performed as an alternative to a full audit.

Hugh Co currently employs a part-time, part-qualified accountant, Monty Parkes, who has prepared a year end

balance sheet and income statement, and who produces summary management accounts every three months.

Required:

(a) Evaluate whether the audit senior’s proposed audit report is appropriate, and where you disagree with the

proposed report, recommend the amendment necessary to the audit report of:

(i) Alpha Co; (6 marks)

正确答案：
5 BERTIE & CO
(a) (i) Alpha Co
The factory closures constitute a discontinued operation per IFRS 5 Non-Current Assets Held for Sale and Discontinued
Operations, due to the discontinuance of a separate major component of the business. It is a major component due to
the 10% contribution to revenue in the year to 30 September 2007 and 23% contribution in 2006. It is a separate
business component of the company due to the factories having made only one item, indicating a separate income
generating unit.
Under IFRS 5 there must be separate disclosure on the face of the income statement of the post tax results of the
discontinued operation, and of any profit or loss resulting from the closures. The revenue and costs of the discontinued
operation should be separately disclosed either on the face of the income statement or in the notes to the financial
statements. Cash flows relating to the discontinued operation should also be separately disclosed per IAS 7 Cash Flow
Statements.
In addition, as Alpha Co is a listed company, IFRS 8 Operating Segments requires separate segmental disclosure of
discontinued operations.
Failure to disclose the above information in the financial statements is a material breach of International Accounting
Standards. The audit opinion should therefore be qualified on the grounds of disagreement on disclosure (IFRS 5,
IAS 7 and IFRS 8). The matter is material, but not pervasive, and therefore an ‘except for’ opinion should be issued.
The opinion paragraph should clearly state the reason for the disagreement, and an indication of the financial
significance of the matter.
The audit opinion relates only to the financial statements which have been audited, and the contents of the other
information (chairman’s statement and Directors’ Report) are irrelevant when deciding if the financial statements show
a true and fair view, or are fairly presented.
Tutorial note: there is no indication in the question scenario that Alpha Co is in financial or operational difficulty
therefore no marks are awarded for irrelevant discussion of going concern issues and the resultant impact on the audit
opinion.

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