陕西省考生注意:最新ACCA考试新增题型和题型分析

发布时间:2020-01-10


随着国家相关政策的发布和改革,备受大家关注的ACCA考试也在近些年悄悄地发生着变化,尤其是考试题型的部分,这一部分51题库考试学习网建议各位备考ACCA的同学们提前了解一下,以此来有目的性地复习各科考试科目。那到底发生了怎么样的变化呢?且随51题库考试学习网一起了解了解:

首先就是在ACCA F阶段的一些新题型:

ACCA考试科目

考试题型

F5 

F7 

F9

15 x 2 mark 客观题

3 x 10 mark 案例客观题

2 x 20 mark 主观题

F6 UK

15 x 2 mark 客观题

3 x 10 mark 案例客观题

1 x 10 mark 主观题

2 x 15 mark 主观题

F8 

3 x 10 mark 案例客观题

1 x 30 mark 主观题
2 x 20 mark 
主观题

ACCA 机考题型介绍(主要是F阶段)

(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。所以,考生要认真仔细的看问题,不要马虎大意

(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。

以上就是ACCA考试F阶段的关于考试题型的介绍,如果你已经通过了F阶段的所有考试科目,那么下面对P阶段的题型分析建议你可以好好浏览~和F阶段相比,P阶段需要你付出的更多,需要更加加倍的努力才可以通过,因此备考的各位千万不要松懈~

ACCA P阶段题型分析

P1考试题型构成

Section A: 1 compulsory case study * 50 Marks;

Section B: Choice of 2 from 3 questions * (25 marks each)

Section A will be a compulsory case study question with typically four or five sub-requirements relating to the same scenario information. The question will usually assess and link a range of subject areas acrossthe syllabus. It will require students to demonstrate high-level capabilities to understand the complexities of the case and evaluate, relate and apply the information in the case study to the requirements.

Section B questions are more likely to assess a range of discrete subject areas from the main syllabus section headings. They may require evaluation and synthesis of information contained within short scenarios and application of this information to the question requirements.

ACCA P2考试题型构成

Section A will consist of one scenario based question worth 50 marks. It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting. A written part normally covering a particular accounting treatment and ethical and social issues in financial reporting.

Students will be required to answer two out of three questions in Section B, which will normally comprise two questions which will be scenario or case-study based and one essay question which may have some computational element. Section B could deal with any aspects of the syllabus.  New accounting standards will feature prominently in this section on initial introduction.

ACCA P3考试题型构成

Section A: 1 compulsory case study * 50 Marks;

Section B: Choice of 2 from 3 questions * (25 marks each)

Section A will be a compulsory case study question with several requirements relating to the same scenario information. The question will usually assess and link several subject areas from across the syllabus, and will require you to demonstrate high-level capabilities to evaluate, relate and apply the information in the scenario to the question requirements. There will always be some financial or numerical data in the scenario and marks will be available for numerical analysis which supports your written argument.

Section B questions are more likely to examine discrete subject areas. They will be based on short scenarios, and you will be expected to apply information from the scenarios to the question requirements.

ACCA P4考试题型构成

Section A contains ONE compulsory question of 50 marks.

Section B is a choice of TWO from three questions, each carrying  25 marks. There are 3 hours for the exam, plus 15 minutes of reading time.

ACCA P5考试题型构成

Part A One compulsory question 50 marks.

Part B Two from three questions each of 25 marks

ACCA P7考试题型构成

The first 2 questions in the exam are compulsory and will be worth anywhere between 50% and 70%. The remaining 30% – 50% are divided between 2 from 3 other questions

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最后51题库考试学习网提前预祝小伙伴们成功上岸!!加油!


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。

(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)

正确答案:
(ii) Four factors that could be considered are as follows:
(i) The quality of the service provided by NSC as evidenced by, for example, the comfort of the ferries, on-board
facilities, friendliness and responsiveness of staff.
(ii) The health and safety track record of NSC – passenger safety is a ‘must’ in such operations.
(iii) The reliability, timeliness and dependability of NSC as a service provider.
(iv) The potential loss of image due to redundancies within Wonderland plc.

(c) (i) Provide three examples of personal financial planning protection products that would be of use in

Henry’s situation. Justify your selections by reference to the type of protection provided. (6 marks)

正确答案:
(c) (i) Protection products
Henry is still working and has a mortgage to support. He therefore needs to protect not only his assets but also cover
any debt, or the ability to repay. The following protection policies are relevant to Henry’s situation.
Life assurance
This is a form. of insurance that pays out on a chargeable event, usually death. The main types are:
– Term Assurance which provides cover for a fixed term with the sum assured payable only on death. No investment
benefits or payments arise on survival.
– Whole of Life Assurance where the policy provides life protection. The sum assured is payable on death at any time
and usually some form. of investment benefit will accrue in the form. of a surrender value.
A qualifying policy will give a tax-free lump sum that could, for example, be used to repay the mortgage.
Permanent health insurance
Permanent health insurance policies are designed to provide the policyholder with a benefit if s/he is unable to work
through sickness or if s/he needs medical expenses or long-term care.
This would provide Henry with an income in the event of illness – again useful given his mortgage, and would avoid
the need to liquidate other assets to pay the mortgage or ongoing costs.
Critical illness insurance
These policies provide a capital sum where a critical illness (from a large range listed in the policy) is diagnosed.
For the same reasons above, Henry should consider this in conjunction with permanent health insurance.
Note: Marks will also be given for other relevant protection products, e.g. specific mortgage protection insurance linked
to an event other than death.

(b) State the enquiries you would make of the directors of Mulligan Co to ascertain the adequacy of the

$3 million finance requested for the new production facility. (7 marks)

正确答案:
(b) It is important to appreciate that the finance request should cover not only the cost of the construction of the new facility, but
also costs in order to get the business unit up and running, and enough cash to meet initial working capital requirements.
Mulligan Co may have sufficient cash to cover such additional expenses, but the bank will want comfort that this is the case.
Enquiries would include the following:
Who has prepared the forecast? It is important to evaluate the experience and competence of the preparer. If management
has previously prepared forecasts and capital expenditure budgets that were reliable and accurate, this adds a measure of
confidence in the preparation of the new forecast and the underlying assumptions used.
To what extent is internal finance available to cover any shortfall in the finance requirement? If there is surplus cash within
the organisation then the bank need not provide the full amount of finance necessary to start up the new business operation.
Has the cost of finance been included in the forecast? It appears that this cost is missing. Finance costs should be calculated
based on the anticipated interest rate to be applied to the loan advanced, and included in the total finance requirement.
What is the forecast operating cycle of the new business unit? In particular how long is the work in progress period, and how
much credit will be extended to customers? i.e. when will cash inflows specific to the new business unit be received? More
finance might be required to fund initial working capital shortfalls during the period when work in progress is occurring, and
before cash receipts from customers are received.
Will further raw materials be required? A request has been made for $250,000 for raw materials of timber. Other materials
may need to be purchased, for example, non-timber raw materials, and inventory of other consumables such as nuts and
bolts.
How long will the ‘initial’ inventory of raw material last? What is the planned work in progress time for the new product? More
finance may be needed to avoid a stock out of raw materials.
Construction of the new factory – is there any documentation to support the capital expenditure? For example, architect’s
plans, surveyor’s reports. This will support the accuracy of the finance requested and is an important source of evidence given
the materiality of the premises to the total amount of finance requested.
How likely is it that costs may be subject to inflation before actually being incurred? This could increase the amount of finance
required by several percentage points.
Have quotes been obtained for the new machinery to be purchased?
Purchase of new machinery – will any specific installation costs be incurred? These costs can be significant for large pieces
of capital equipment. Also, enquiries should be made regarding any delivery costs.
The budget does not appear to contain any finance request for overheads such as use of electricity during the construction
period, and hire of installation equipment. Have these overheads been included in the construction cost estimate?
Will staff need to be trained in using the new machinery? If so, any incremental costs should be included in the finance
request.
Advertising and marketing of new product – enquire of Patrick Tiler the methods that will be used to market the new product.
Some types of advertising are more of a cash drain due to their high expense e.g. television advertising is expensive and ‘up
front’ compared to magazine advertising, which is cheap and spread out. As Patrick Tiler is new to Mulligan Co, his forecast
is not based on past experience of this particular business.
LCT Bank will also consider the recoverability of the amount advanced by looking at the cash generating potential of the new
business unit. Enquiries should therefore be made regarding the likely success of the new products, for example:
– Has any market research been carried out to support the commercial viability of the new products?
– Have any contracts with retailers to carry the new products been negotiated?
– How quickly have past products generated a cash inflow?
– Is there a contingency plan in place in case the new products fail to be successful?

19 Which of the following statements about intangible assets in company financial statements are correct according

to international accounting standards?

1 Internally generated goodwill should not be capitalised.

2 Purchased goodwill should normally be amortised through the income statement.

3 Development expenditure must be capitalised if certain conditions are met.

A 1 and 3 only

B 1 and 2 only

C 2 and 3 only

D All three statements are correct

正确答案:A

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