澳门考生想知道的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) The CEO of Oceania National Airways (ONA) has already strongly rejected the re-positioning of ONA as a ‘no

frills’ low-cost budget airline.

(i) Explain the key features of a ‘no frills’ low-cost strategy. (4 marks)

正确答案：
(b) (i) A ‘no frills’ strategy combines low price with low perceived benefits of the product or service. It is primarily associated
with commodity goods and services where customers do not discern or value differences in the products or services
offered by competing suppliers. In some circumstances the customer cannot afford the better quality product or service
of a particular supplier. ‘No frills’ strategies are particularly attractive in price-sensitive markets. Within the airline sector,
the term ‘no frills’ is associated with a low cost pricing strategy. In Europe, at the time of writing, easyJet and Ryanair
are the two dominant ‘no frills’ low-cost budget airlines. In Asia, AirAsia and Tiger Airways are examples of ‘no frills’ lowcost
budget carriers. ‘No frills’ strategies usually exist in markets where buyers have high power coupled with low
switching costs and so there is little brand loyalty. It is also prevalent in markets where there are few providers with
similar market shares. As a result of this the cost structure of each provider is similar and new product and service
initiatives are quickly copied. Finally a ‘no frills’ strategy might be pursued by a company entering the market, using thisas a strategy to gain market share before progressing to alternative strategies.

(c) (i) Explain the inheritance tax (IHT) implications and benefits of Alvaro Pelorus varying the terms of his

father’s will such that part of Ray Pelorus’s estate is left to Vito and Sophie. State the date by which a

deed of variation would need to be made in order for it to be valid; (3 marks)

正确答案：
(c) (i) Variation of Ray’s will
The variation by Alvaro of Ray’s will, such that assets are left to Vito and Sophie, will not be regarded as a gift by Alvaro.
Instead, provided the deed states that it is intended to be effective for IHT purposes, it will be as if Ray had left the assets
to the children in his will.
This strategy, known as skipping a generation, will have no effect on the IHT due on Ray’s death but will reduce the
assets owned by Alvaro and thus his potential UK IHT liability. A deed of variation is more tax efficient than Alvaro
making gifts to the children as such gifts would be PETs and IHT may be due if Alvaro were to die within seven years.
The deed of variation must be entered into by 31 January 2009, i.e. within two years of the date of Ray’s death.

(d) Explain how Gloria would be taxed in the UK on the dividends paid by Bubble Inc and the capital gains tax

and inheritance tax implications of a future disposal of the shares. Clearly state, giving reasons, whether or

not the payment made to Eric is allowable for capital gains tax purposes. (9 marks)

You should assume that the rates and allowances for the tax year 2005/06 apply throughout this question.

正确答案：
(d) UK tax implications of shares in Bubble Inc
Income tax
Gloria is UK resident and is therefore subject to income tax on her worldwide income. However, because she is non-UK
domiciled, she will only be taxed on the foreign dividends she brings into the UK.
Dividends brought into the UK will be grossed up for any tax paid in Oceania. The gross amount is taxed at 10% if it falls
into the starting or basic rate band and at 321/2% if it falls into the higher rate band. The tax suffered in Oceania is available
for offset against the UK tax liability. The offset is restricted to a maximum of the UK tax on the dividend income.
Capital gains tax
Individuals are subject to capital gains tax on worldwide assets if they are resident or ordinarily resident in the UK. However,
because Gloria is non-UK domiciled and the shares are situated abroad, the gain is only taxable to the extent that the sales
proceeds are brought into the UK. Any tax suffered in Oceania in respect of the gain is available for offset against the UK
capital gains tax liability arising on the shares.
Any loss arising on the disposal of the shares would not be available for relief in the UK.
In computing a capital gain or allowable loss, a deduction is available for the incidental costs of acquisition. However, to be
allowable, such costs must be incurred wholly and exclusively for the purposes of acquiring the asset. The fee paid to Eric
related to general investment advice and not to the acquisition of the shares and therefore, would not be deductible in
computing the gain.
Taper relief will be at non-business asset rates as Bubble Inc is an investment company.
Inheritance tax
Assets situated abroad owned by non-UK domiciled individuals are excluded property for the purposes of inheritance tax.
However, Gloria will be deemed to be UK domiciled (for the purposes of inheritance tax only) if she has been resident in the
UK for 17 out of the 20 tax years ending with the year in which the disposal occurs.
Gloria has been running a business in the UK since June 1992 and would therefore, appear to have been resident for at least
15 tax years (1992/93 to 2006/07 inclusive).
If Gloria is deemed to be UK domiciled such that the shares in Bubble Inc are not excluded property, business property relief
will not be available because Bubble Inc is an investment company.

(iii) State how your answer in (ii) would differ if the sale were to be delayed until August 2006. (3 marks)

正确答案：

 

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