江苏省考生们！2020年ACCA国际会计师考试科目、考试题题型题量！

发布时间：2020-01-09

2020年一月即将过去一半了，各位参加3月份ACCA考试的ACCAer们得要抓紧时间好好复习了呀~考试科目难度不了解？不知道怎么在有限的时间规划复习的侧重点？这些问题都通通不用担心，接下来51题库考试学习网就为大家讲解关于ACCA考试每个科目的难度，便于各位ACCAer们有重点的复习。

最简单的：知识课程原F1,F2,F3

这三个科目的内容在ACCA所有科目中属于最基础也是新手最容易入门的，难度不算太大，但仍然需要认真复习，且需要掌握的内容不多，都是会计学的基础。也正是因为这样，会计学本专业学生在完成第二年课程后可以免试这三科。这三科考试都为机考考试，且选择题居多，通过率按照往年的数据来看都在70%左右。

技能课程：原F4,F5,F6,F7,F9

这几门相对前三门难度有所提高，但相比较后面的专业阶段的考试科目来说，通过难度不算太大的。F4法律内容较多，需要背诵，但总体不难。F5是F2的进阶版，知识点重叠的部分很多。因此，只要F2学的好，通过F5也不在话下。F6关于税法，考试时以计算题为主，也正是因为计算题量大，对于中国考生来说，难度并不高，但这一部分对计算能力的考核的难度还是有的。F9和P1相似，以文字内容为主，想要通过考试需要动用记忆能力，记忆能力欠佳的考生建议反复多读和背，只要认真背过知识点的，总体难度一般。这几门中相对较难的是F7，从近几年的通过率来看是最低的，内容涉及到财务报表的编制，为P2专业阶段的考试打基础。想要编平报表，需要大量的练习历年真题是必不可少的。

AA(F8)和SBL(P1+P3),AAA(F7)

这三门之所以难度较高，原因在于大量的主观论述题。不少考生表示考到这几科才发现ACCA考试与其说是会计考试，不如说更像是英语作文考试。这几门难就难在需要站在一定高度去分析问题，且相比之前的F阶段考试需要更深层次的去了解。在F8阶段，需要了解具体的审计程序，而到了P7，则需要从事务所合伙人的角度来思考问题。考到这一等级，ACCA考试的核心才能体现出来，之前的F阶段的全部考试都是为此打基础。对于思维方式的养成初见成效，之前熟悉的备考应试方法显得捉襟见肘，考生唯有自己学会分析问题的方法，并用自己的语言阐述出来。

SBR(P2)和选修课程(P4-P7)

这几科之所以难，难在全为文字大题，光题目都有好几页。因此这不仅仅是对考生英语词汇量的挑战，不少同学表示光是读懂题目都已经非常有挑战性。但好在P4,P5,P6,P7四科是可以4选2报考的，考生可以根据自己对科目的掌握程度，结合自己的综合能力水平，选择自己最容易通过的科目报考。到这一阶段，考察的能力也是最多的，不仅需要记忆，理解相应的知识点，还需要用自己的语言表达观点。这就是对考生的记忆、理解、表达的这三方面的考核，但即便这样，经常也会有大神表示P5非常简单，其原因还是自己充分理解了考试内容和分析问题的方法。

F级跟P级的差别，就是F级只要花足够时间去学习，及格都不成问题，通过的话也是不在话下的。

但P级就有很多开放式答案，实在难说能掌握到什么程度。考试靠发挥、考心态、还有运气成分，因此建议大家在此阶段就需要更加努力的去复习和学习。

综合分析完所有ACCA考试科目，51题库考试学习网也收集到不少关于ACCAer自己的一些看法，看看他们眼中的考试科目难度是否和你想的一样呢？

首先，很多小伙伴说，在经历了前期4科的70+%通过率之后，F5忽然滑落到40%左右。这一点让不少新手ACCA都是十分胆怯的。对考取ACCA证书信心备受打击。

51题库考试学习网询认为，任何考试都有它的一些备考技巧，因此想要顺利通过F5只需要注意3个方面的问题即可。

以知识点为重，注意记忆

先看F5的考试题型：

Section A 15*2(选择题，共30分)

Section B 3*5*2(选择题，共30分)

Section C 2*20(我们俗称的“大题”，有计算和文字，共40分)

可以看出，光是选择题就占60分的比重，所以在F5的备考中，保证选择题不丢分是重中之重。因此建议大家可以多练习真题才可以，将章节的大框架理解到位。

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。

The following statements have been made about life cycle costing:

(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

Which of the above statements is/are correct?

A.(i) and (iii)

B.(iii) only

C.(i) and (iv)

D.(ii) only

正确答案：B

All of the statements are false except statement (iii).

Required:

Discuss the principles and practices which should be used in the financial year to 30 November 2008 to account

for:(b) the costs incurred in extending the network; (7 marks)

正确答案：
Costs incurred in extending network
The cost of an item of property, plant and equipment should be recognised when
(i) it is probable that future economic benefits associated with the item will flow to the entity, and
(ii) the cost of the item can be measured reliably (IAS16, ‘Property, plant and equipment’ (PPE))
It is necessary to assess the degree of certainty attaching to the flow of economic benefits and the basis of the evidence available
at the time of initial recognition. The cost incurred during the initial feasibility study ($250,000) should be expensed as incurred,
as the flow of economic benefits to Johan as a result of the study would have been uncertain.
IAS16 states that the cost of an item of PPE comprises amongst other costs, directly attributable costs of bringing the asset to the
location and condition necessary for it to be capable of operating in a manner intended by management (IAS16, para 16).
Examples of costs given in IAS16 are site preparation costs, and installation and assembly costs. The selection of the base station
site is critical for the optimal operation of the network and is part of the process of bringing the network assets to a working
condition. Thus the costs incurred by engaging a consultant ($50,000) to find an optimal site can be capitalised as it is part of
the cost of constructing the network and depreciated accordingly as planning permission has been obtained.
Under IAS17, ‘Leases’, a lease is defined as an agreement whereby the lessor conveys to the lessee, in return for a payment or
series of payments, the right to use an asset for an agreed period of time. A finance lease is a lease that transfers substantially all
the risks and rewards incidental to ownership of the leased asset to the lessee. An operating lease is a lease other than a finance
lease. In the case of the contract regarding the land, there is no ownership transfer and the term is not for the major part of the
asset’s life as it is land which has an indefinite economic life. Thus substantially all of the risks and rewards incidental to ownership
have not been transferred. The contract should be treated, therefore, as an operating lease. The payment of $300,000 should be
treated as a prepayment in the statement of financial position and charged to the income statement over the life of the contract on
the straight line basis. The monthly payments will be expensed and no value placed on the lease contract in the statement of
financial position

6 Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,980. The amount due

according to the payables ledger account of Alta in Ordan’s records was only $230.

Comparison of the statement and the ledger account revealed the following differences:

1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.

2 Alta has not allowed for goods returned by Ordan $180.

3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’s

receivables ledger. No such entry has been made in Alta’s records.

What difference remains between the two companies’ records after adjusting for these items?

A $460

B $640

C $6,500

D $100

正确答案：D
3,980 – 270 – 180 – 3,200 = 330 : difference 100

1 The scientists in the research laboratories of Swan Hill Company (SHC, a public listed company) recently made a very

important discovery about the process that manufactured its major product. The scientific director, Dr Sonja Rainbow,

informed the board that the breakthrough was called the ‘sink method’. She explained that the sink method would

enable SHC to produce its major product at a lower unit cost and in much higher volumes than the current process.

It would also produce lower unit environmental emissions and would substantially improve product quality compared

to its current process and indeed compared to all of the other competitors in the industry.

SHC currently has 30% of the global market with its nearest competitor having 25% and the other twelve producers

sharing the remainder. The company, based in the town of Swan Hill, has a paternalistic management approach and

has always valued its relationship with the local community. Its website says that SHC has always sought to maximise

the benefit to the workforce and community in all of its business decisions and feels a great sense of loyalty to the

Swan Hill locality which is where it started in 1900 and has been based ever since.

As the board considered the implications of the discovery of the sink method, chief executive Nelson Cobar asked

whether Sonja Rainbow was certain that SHC was the only company in the industry that had made the discovery and

she said that she was. She also said that she was certain that the competitors were ‘some years’ behind SHC in their

research.

It quickly became clear that the discovery of the sink method was so important and far reaching that it had the

potential to give SHC an unassailable competitive advantage in its industry. Chief executive Nelson Cobar told board

colleagues that they should clearly understand that the discovery had the potential to put all of SHC’s competitors out

of business and make SHC the single global supplier. He said that as the board considered the options, members

should bear in mind the seriousness of the implications upon the rest of the industry.

Mr Cobar said there were two strategic options. Option one was to press ahead with the huge investment of new plant

necessary to introduce the sink method into the factory whilst, as far as possible, keeping the nature of the sink

technology secret from competitors (the ‘secrecy option’). A patent disclosing the nature of the technology would not

be filed so as to keep the technology secret within SHC. Option two was to file a patent and then offer the use of the

discovery to competitors under a licensing arrangement where SHC would receive substantial royalties for the twentyyear

legal lifetime of the patent (the ‘licensing option’). This would also involve new investment but at a slower pace

in line with competitors. The licence contract would, Mr Cobar explained, include an ‘improvement sharing’

requirement where licensees would be required to inform. SHC of any improvements discovered that made the sink

method more efficient or effective.

The sales director, Edwin Kiama, argued strongly in favour of the secrecy option. He said that the board owed it to

SHC’s shareholders to take the option that would maximise shareholder value. He argued that business strategy was

all about gaining competitive advantage and this was a chance to do exactly that. Accordingly, he argued, the sink

method should not be licensed to competitors and should be pursued as fast as possible. The operations director said

that to gain the full benefits of the sink method with either option would require a complete refitting of the factory and

the largest capital investment that SHC had ever undertaken.

The financial director, Sean Nyngan, advised the board that pressing ahead with investment under the secrecy option

was not without risks. First, he said, he would have to finance the investment, probably initially through debt, and

second, there were risks associated with any large investment. He also informed the board that the licensing option

would, over many years, involve the inflow of ‘massive’ funds in royalty payments from competitors using the SHC’s

patented sink method. By pursuing the licensing option, Sean Nyngan said that they could retain their market

leadership in the short term without incurring risk, whilst increasing their industry dominance in the future through

careful investment of the royalty payments.

The non-executive chairman, Alison Manilla, said that she was looking at the issue from an ethical perspective. She

asked whether SHC had the right, even if it had the ability, to put competitors out of business.

Required:

(a) Assess the secrecy option using Tucker’s model for decision-making. (10 marks)

正确答案：
(a) Tucker’s framework
Is the decision:
Profitable? For SHC, the answer to this question is yes. Profits would potentially be substantially increased by the loss of all
of its competitors and the emergence of SHC, in the short to medium term at least, as a near monopolist.
Legal? The secrecy option poses no legal problems as it is a part of normal competitive behaviour in industries. In some
jurisdictions, legislation forbids monopolies existing in some industries but there is no indication from the case that this
restriction applies to Swan Hill Company.
Fair? The fairness of the secrecy option is a moral judgment. It is probably fair when judged from the perspective of SHC’s
shareholders but the question is the extent to which it is fair to the employees and shareholders of SHC’s competitors.
Right? Again, a question of ethical perspective. Is it right to pursue the subjugation of competitors and the domination of an
industry regardless of the consequences to competitors? The secrecy option may be of the most benefit to the local community
of Swan Hill that the company has traditionally valued.
Sustainable or environmentally sound? The case says that the sink method emits at a lower rate per unit of output than the
existing process but this has little to do with the secrecy option as the rates of emissions would apply if SHC licensed the
process. This is also an argument for the licensing option, however, as environmental emissions would be lower if other
competitors switched to the sink method as well. There may be environmental implications in decommissioning the old plant
to make way for the new sink method investment.

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