湖南省考生们！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。

(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.

(4 marks)

正确答案：
(ii) Audit procedures on the consolidation schedule of the Rosie Group:
– Agree correct extraction of individual company figures by reference to individual company audited financial
statements.
– Cast and cross cast all consolidation schedules.
– Recalculate all consolidation adjustments, including goodwill, elimination of pre acquisition reserves, cancellation
of intercompany balances, fair value adjustments and accounting policy adjustments.
– By reference to prior year audited consolidated accounts, agree accounting policies have been consistently applied.
– Agree brought down figures to prior year audited consolidated accounts and audit working papers (e.g. goodwill
figures for Timber Co and Ben Co, consolidated reserves).
– Agree that any post acquisition profits consolidated for Dylan Co arose since the date of acquisition by reference to
date of control passing per the purchase agreement.
– Reconcile opening and closing group reserves and agree reconciling items to group financial statements.

3 Local neighbourhood shops are finding it increasingly difficult to compete with supermarkets. However, three years

ago, the Perfect Shopper franchise group was launched that allowed these neighbourhood shops to join the group

and achieve cost savings on tinned and packaged goods, particularly groceries. Perfect Shopper purchases branded

goods in bulk from established food suppliers and stores them in large purpose-built warehouses, each designed to

serve a geographical region. When Perfect Shopper was established it decided that deliveries to these warehouses

should be made by the food suppliers or by haulage contractors working on behalf of these suppliers. Perfect Shopper

places orders with these suppliers and the supplier arranges the delivery to the warehouse. These arrangements are

still in place. Perfect Shopper has no branded goods of its own.

Facilities are available in each warehouse to re-package goods into smaller units, more suitable for the requirements

of the neighbourhood shop. These smaller units, typically containing 50–100 tins or packs, are usually small trays,

sealed with strong transparent polythene. Perfect Shopper delivers these to its neighbourhood shops using specialist

haulage contractors local to the regional warehouse. Perfect Shopper has negotiated significant discounts with

suppliers, part of which it passes on to its franchisees. A recent survey in a national grocery magazine showed that

franchisees saved an average of 10% on the prices they would have paid if they had purchased the products directly

from the manufacturer or from an intermediary – such as cash and carry wholesalers.

As well as offering savings due to bulk buying, Perfect Shopper also provides, as part of its franchise:

(i) Personalised promotional material. This usually covers specific promotions and is distributed locally, either using

specialist leaflet distributors or loosely inserted into local free papers or magazines.

(ii) Specialised signage for the shops to suggest the image of a national chain. The signs include the Perfect Shopper

slogan ‘the nation’s local’.

(iii) Specialist in-store display units for certain goods, again branded with the Perfect Shopper logo.

Perfect Shopper does not provide all of the goods required by a neighbourhood shop. Consequently, it is not an

exclusive franchise. Franchisees agree to purchase specific products through Perfect Shopper, but other goods, such

as vegetables, fruit, stationery and newspapers they source from elsewhere. Deliveries are made every two weeks to

franchisees using a standing order for products agreed between the franchisee and their Perfect Shopper sales

representative at a meeting they hold every three months. Variations to this order can be made by telephone, but only

if the order is increased. Downward variations are not allowed. Franchisees cannot reduce their standing order

requirements until the next meeting with their representative.

Perfect Shopper was initially very successful, but its success has been questioned by a recent independent report that

showed increasing discontent amongst franchisees. The following issues were documented.

(i) The need to continually review prices to compete with supermarkets

(ii) Low brand recognition of Perfect Shopper

(iii) Inflexible ordering and delivery system based around forecasts and restricted ability to vary orders (see above)

As a result of this survey, Perfect Shopper has decided to review its business model. Part of this review is to reexamine

the supply chain, to see if there are opportunities for addressing some of its problems.

Required:

(a) Describe the primary activities of the value chain of Perfect Shopper. (5 marks)

正确答案：
(a) Inbound logistics: Handling and storing bulk orders delivered by suppliers and stored on large pallets in regional warehouses.
All inbound logistics currently undertaken by the food suppliers or by contractors appointed by these suppliers.
Operations: Splitting bulk pallets into smaller packages, packing, sealing and storing these packages.
Outbound logistics: Delivery to neighbourhood shops using locally contracted distribution companies.
Marketing & Sales: Specially commissioned signs and personalised sales literature. Promotions and special offers.
Service: Specialist in-store display units for certain goods, three monthly meeting between franchisee and representative.

(c) Briefly describe three advantages to Bailey’s of counselling. (3 marks)

正确答案：
(c) For Bailey’s the advantages of counselling as a means of understanding and addressing the problems are that it provides a confidential service to the employee to discuss problems away from and not involving management or supervision. There is no obvious human resources policy at Bailey’s and counselling provides an opportunity to develop an appropriate policy from understanding individual problems.
This in turn will demonstrate organisational commitment to the employees that has been lacking in the past at Bailey’s and begin the process of better performance and increase in commitment.
At another level, counselling can provide a link to other external agencies to assist with personal problems that may be deemed too specific for resolution within Bailey’s.

(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a trainee

accountant magazine. In particular, you have been asked to draft guidance on the following questions addressed

to the magazine’s helpline:

(i) What gifts or hospitality are acceptable and when do they become an inducement? (5 marks)

Required:

For each of the three questions, explain the threats to objectivity that may arise and the safeguards that

should be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions above.

正确答案：
(b) Draft guidance
(i) Gifts and hospitality
Gifts and hospitality may be offered as an inducement i.e. to unduly influence actions or decisions, encourage illegal or
dishonest behaviour or to obtain confidential information. An offer of gifts and/or hospitality from a client ordinarily gives
rise to threats to compliance with the fundamental principles, for example:
■ self-interest threats to objectivity and/or confidentiality may be created if a gift from a client is accepted;
■ intimidation threats to objectivity and/or confidentiality may arise through the possibility of such offers being made
public and damaging the reputation of the professional accountant (or close family member).
The significance of such threats will depend on the nature, value and intent behind the offer. There may be no significant
threat to compliance with the fundamental principles if a reasonable and informed third party would consider gifts and
hospitality to be clearly insignificant. For example, if the offer of gifts or hospitality is made in the normal course of
business without the specific intent to influence decision making or to obtain information.
If evaluated threats are other than clearly insignificant, safeguards should be considered and applied as necessary to
eliminate them or reduce them to an acceptable level.
Offers of gifts and hospitality should not be accepted if the threats cannot be eliminated or reduced to an acceptable
level through the application of safeguards.
As the real or apparent threats to compliance with the fundamental principles do not merely arise from acceptance of
an inducement but, sometimes, merely from the fact of the offer having been made, additional safeguards should be
adopted. For example:
■ immediately informing higher levels of management or those charged with governance that an inducement has
been offered;
■ informing third parties (e.g. a professional body) of the offer (after seeking legal advice);
■ advising immediate or close family members of relevant threats and safeguards where they are potentially in
positions that might result in offers of inducements (e.g. as a result of their employment situation); and
■ informing higher levels of management or those charged with governance where immediate or close family
members are employed by competitors or potential suppliers of that organisation.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签