香港考生们!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)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)

Section B 3*5*2(选择题,共30)

Section C 2*20(我们俗称的“大题”,有计算和文字,共40)

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。

(b) You are an audit manager with specific responsibility for reviewing other information in documents containing

audited financial statements before your firm’s auditor’s report is signed. The financial statements of Hegas, a

privately-owned civil engineering company, show total assets of $120 million, revenue of $261 million, and profit

before tax of $9·2 million for the year ended 31 March 2005. Your review of the Annual Report has revealed

the following:

(i) The statement of changes in equity includes $4·5 million under a separate heading of ‘miscellaneous item’

which is described as ‘other difference not recognized in income’. There is no further reference to this

amount or ‘other difference’ elsewhere in the financial statements. However, the Management Report, which

is required by statute, is not audited. It discloses that ‘changes in shareholders’ equity not recognized in

income includes $4·5 million arising on the revaluation of investment properties’.

The notes to the financial statements state that the company has implemented IAS 40 ‘Investment Property’

for the first time in the year to 31 March 2005 and also that ‘the adoption of this standard did not have a

significant impact on Hegas’s financial position or its results of operations during 2005’.

(ii) The chairman’s statement asserts ‘Hegas has now achieved a position as one of the world’s largest

generators of hydro-electricity, with a dedicated commitment to accountable ethical professionalism’. Audit

working papers show that 14% of revenue was derived from hydro-electricity (2004: 12%). Publicly

available information shows that there are seven international suppliers of hydro-electricity in Africa alone,

which are all at least three times the size of Hegas in terms of both annual turnover and population supplied.

Required:

Identify and comment on the implications of the above matters for the auditor’s report on the financial

statements of Hegas for the year ended 31 March 2005. (10 marks)

正确答案:
(b) Implications for the auditor’s report
(i) Management Report
■ $4·5 million represents 3·75% of total assets, 1·7% of revenue and 48·9% profit before tax. As this is material
by any criteria (exceeding all of 2% of total assets, 1/2% revenue and 5% PBT), the specific disclosure requirements
of IASs need to be met (IAS 1 ‘Presentation of Financial Statements’).
■ The Management Report discloses the amount and the reason for a material change in equity whereas the financial
statements do not show the reason for the change and suggest that it is immaterial. As the increase in equity
attributable to this adjustment is nearly half as much as that attributable to PBT there is a material inconsistency
between the Management Report and the audited financial statements.
■ Amendment to the Management Report is not required.
Tutorial note: Marks will be awarded for arguing, alternatively, that the Management Report disclosure needs to
be amended to clarify that the revaluation arises from the first time implementation.
■ Amendment to the financial statements is required because the disclosure is:
– incorrect – as, on first adoption of IAS 40, the fair value adjustment should be against the opening balance
of retained earnings; and
– inadequate – because it is being ‘supplemented’ by additional disclosure in a document which is not within
the scope of the audit of financial statements.
■ Whilst it is true that the adoption of IAS 40 did not have a significant impact on results of operations, Hegas’s
financial position has increased by nearly 4% in respect of the revaluation (to fair value) of just one asset category
(investment properties). As this is significant, the statement in the notes should be redrafted.
■ If the financial statements are not amended, the auditor’s report should be qualified ‘except for’ on grounds of
disagreement (non-compliance with IAS 40) as the matter is material but not pervasive. Additional disclosure
should also be given (e.g. that the ‘other difference’ is a fair value adjustment).
■ However, it is likely that when faced with the prospect of a qualified auditor’s report Hegas’s management will
rectify the financial statements so that an unmodified auditor’s report can be issued.
Tutorial note: Marks will be awarded for other relevant points e.g. citing IAS 8 ‘Accounting Policies, Changes in
Accounting Estimates and Errors’.
(ii) Chairman’s statement
Tutorial note: Hegas is privately-owned therefore IAS 14 ‘Segment Reporting’ does not apply and the proportion of
revenue attributable to hydro-electricity will not be required to be disclosed in the financial statements. However, credit
will be awarded for discussing the implications for the auditor’s report if it is regarded as a material inconsistency on
the assumption that segment revenue (or similar) is reported in the financial statements.
■ The assertion in the chairman’s statement, which does not fall within the scope of the audit of the financial
statements, claims two things, namely that the company:
(1) is ‘one of the world’s largest generators of hydro-electricity’; and
(2) has ‘a dedicated commitment to accountable ethical professionalism’.
■ To the extent that this information does not relate to matters disclosed in the financial statements it may give rise
to a material misstatement of fact. In particular, the first statement presents a misleading impression of the
company’s size. In misleading a user of the financial statements with this statement, the second statement is not
true (as it is not ethical or professional to mislead the reader and potentially undermine the credibility of the
financial statements).
■ The first statement is a material misstatement of fact because, for example:
– the company is privately-owned, and publicly-owned international/multi-nationals are larger;
– the company’s main activity is civil engineering not electricity generation (only 14% of revenue is derived from
HEP);
– as the company ranks at best eighth against African companies alone it ranks much lower globally.
■ Hegas should be asked to reconsider the wording of the chairman’s statement (i.e. removing these assertions) and
consult, as necessary, the company’s legal advisor.
■ If the statement is not changed there will be no grounds for qualification of the opinion on the audited financial
statements. The audit firm should therefore take legal advice on how the matter should be reported.
■ However, an emphasis of matter paragraph may be used to report on matters other than those affecting the audited
financial statements. For example, to explain the misstatement of fact if management refuses to make the
amendment.
Tutorial note: Marks will also be awarded for relevant comments about the chairman’s statement being perceived by
many readers to be subject to audit and therefore that the unfounded statement might undermine the credibility of the
financial statements. Shareholders tend to rely on the chairman’s statement, even though it is not regulated or audited,
because modern financial statements are so complex.

(b) Good Sports Limited has successfully followed a niche strategy to date.

Assess the extent to which an appropriate e-business strategy could help support such a niche strategy.

(8 marks)

正确答案:
(b) Good Sports has pursued a conscious niche or focus differentiation strategy, seeking to serve a local market in a way that
isolates it from the competition of the large national sports good retailers competing on the basis of supplying famous brands
at highly competitive prices. Does it make strategic sense for Good Sports to make the heavy investment necessary to supply
goods online? Will this enhance its ability to supply their chosen market?
In terms of price, e-business is bringing much greater price transparency – the problem for companies like Good Sports is
that customers may use their expertise to research into a particular type and brand of sports equipment and then simply
search the Internet for the cheapest supply. Porter in an article examining the impact of the Internet argues that rather than
making strategy obsolete it has in fact made it more important. The Internet has tended to weaken industry profitability and
made it more difficult to hold onto operational advantages. Choosing which customers you serve and how are even more
critical decisions.
However the personal advice and performance side of the business could be linked to new ways of promoting the product
and communicating with the customer. The development of customer communities referred to above could be a real way of
increasing customer loyalty. The partners are anxious to avoid head-on competition with the national retailers. One way of
increasing the size and strength of the niche they occupy is to use the Internet as a means of targeting their particular
customers and providing insights into the use and performance of certain types of equipment by local clubs and users. There
is considerable scope for innovation that enhances the service offered to their customers. As always there is a need to balance
the costs and benefits of time spent. The Internet can provide a relatively cost effective way of providing greater service to
their customers. There is little in the scenario to suggest they have reached saturation point in their chosen niche market.
Overall there is a need for Good Sports to decide what and where its market is and how this can be improved by the use ofe-business.

For this part, assume today’s date is 15 August 2005.

5 (a) Donald is aged 22, single, and about to finish his university education. He has plans to start up a business selling

computer games, and intends to start trading on 1 April 2006, making up accounts to 31 March annually.

He believes that his business will generate cash (equal to taxable profits) of £47,500 in the first year. He

originally intended to operate as a sole trader, but he has recently discovered that as an alternative, he could

operate through a company. He has been advised that if this is the case, he can take a maximum gross salary

of £42,648 out of the company.

Required:

(i) Advise Donald on the income tax (IT), national insurance (NIC) and corporation tax (CT) liabilities he

will incur for the year ended 31 March 2007 trading under each of the two alternative business

structures (sole trade/company). Your advice should be supported by calculations of disposable income

for both alternatives assuming that in the company case, he draws the maximum salary stated.

(7 marks)

正确答案:

 


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