上海市考生：ACCA考试内容是什么？难度和专业课相比怎样？

发布时间：2020-01-09

第一次听闻ACCA考试的同学可能只知道其证书的含金量是十分高的，但当听到ACCA考试的考试科目多达13科的时候，可能有些同学就会打退堂鼓了。其实，51题库考试学习网想告诉大家的是，ACCA考试并不是高不可攀的，任何一场考试他都是有难度的，但只要自己付出过汗水，努力过，即使没有通过也不会留下遗憾。可能这样说大家还是感觉到很空洞吧，那么51题库考试学习网就结合当下同学们目前正在学习的学校专业课程与ACCA考试的科目进行比较，让你们更加直观地感受ACCA考试的具体内容。

和大学课程相比，ACCA的难度如何？

相比较国内会计师考试，ACCA对于报考要求很低，最明显的一点就是它不要求你需要从事此行业到一定年限才可以报考，即使是没接触过会计学科知识的人，通过ACCA的考试的系统化的学习、记忆和理解，也能建立起系统的会计学科知识。

ACCA考试分为基础阶段和专业阶段。因为ACCA总部是在英国，所以考试的难度是以英国大学学位考试的难度为标准，换到国内的水平就是：基础课程的难度相当于学士学位高年级课程的考试难度，专业阶段课程的考试相当于硕士学位的考试。再说简单点就是，基础阶段是国内大学水平，专业阶段是国内硕士水平。所以更大学的专业课程相比，基础阶段的知识还能勉强用大学所学的知识应付，而到了专业阶段就可能不适用了，因此必须要去学习专业阶段的知识。ACCA的课程使学员全面掌握财务、财务管理、审计、税务及经营战略等方面的专业知识，提升分析能力并拓宽战略思维。

与国内注会拔高式的考试内容不同，ACCA的知识体系是呈阶梯式递进的。难度也是层层递进的，因此即便是非财会专业出身，也不必担心吃不透某个基础概念的状况。如果你是财会专业出身，ACCA学起来不但更为轻松，高级阶段教授的知识内容也能你让你提前领会在校期间学不到的商业奥义。

考完ACCA需要多长时间呢？

听到考试科目多达13科目是不是被吓到了？一次性同时备考13个科目压力还是太大了。所以，ACCA官方给了你7年时间去完成整个考试，不过大家不要怕，基本上大多数学生只需要花2-4年的时间就可以全部考完。当然前提是你每个阶段都是认真学习的情况下。

英语不好学ACCA会不会困难？

简单来说，ACCA里的英文水准可能等同于国家三级水准，只要在大学考试通过了CET-4的同学，一般来说没什么参加ACCA考试不会吃看不懂单词的亏。学ACCA不是学英语，只要表述没有问题，考官不会在意你用的是什么华丽的句式或者无伤大雅的语病。而且语感这东西，在学习的过程中是能逐渐培养出来的，也就是所谓的“套路”。

需要注意的地方是：ACCA里很多是会计专业词汇，我们平时学的英语单词很少用上。而且在ACCA培训班，老师解释的时候都用中文，这样字典也不用查了，况且不少专业词汇的用法在普通字典里是查不到的，比如premium既可以解释为“溢价”，又可以解释为“定金/押金”，普通字典查不到这种解释，大学四六级雅思什么的也没有这种解释。所以说，51题库考试学习网建议大家购买专业的英文字典，可以去ACCA官网了解一下相关字典是通过何种渠道获得的。

ACCA能否通过，要看你付出到什么程度。

ACCA考试虽然有一定的难度，但是绝对是在大家能力范围之内的——只要你努力。如果你想不花精力和时间就通过ACCA的话，通过考试也只是痴人说梦。想要通过ACCA肯定是要做出一定的牺牲的。俗话说，贵在坚持，也就是说，ACCA的难度其实取决于你自己。通过率的高低其实与我们没有太大的关系，通过率再高，你不认真学习，也是通不过的。

如何平衡ACCA考试与大学生活

在大学生活中，如果备考ACCA考试，那么首先要面临的问题就是如何平衡考试与大学生活了。大学专业课的绩点与排名，对自己能否拿到学位证和学历证以及对今后的考研或出国来说，还是有着至关重要影响的，所以51题库考试学习网建议在ACCA的复习备考的基础上要首先完善好大学的相关课程和作业，因为毕竟ACCA考试的年限长达7年，而大学也就4年左右。所以，该做取舍的时候就还是可以做取舍的。建议大家在大学期间每一个考季不用报考满4个科目，根据自己的学习时间来制定相应的计划就可以了。

另外，合理利用自己周末的时间，这就是大学生复习时间的主要来源。对当天所讲的内容进行全面的复习与刷题会比较困难，所以我个人建议，对于一些难度大的知识点要确保在讲授当天及时复习巩固，其他的知识点如果来不及，可以分散到周一到周五去抽一定的时间复习，并保证一定的刷题量，这样才能加深对相应知识点的印象，提高复习的效率，减轻备考时的工作量。

在文章的最后，51题库考试学习网想与大家分享一句话：“人不能漂泊一辈子,但在声嘶力竭之前就安居乐业也未免可惜。”既然选择了报考ACCA这条道路，那就坚持下去，让生命在汗水与努力中呐喊出最灿烂的色彩，大家加油~。

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。

(d) The management of Wonderland plc have become concerned about the increased level of operating costs

associated with its petrol-driven ferries and have made a strategic decision to dispose of these. They are now

considering entering into a contract with the Newman Steamship Company (NSC), a shipping organisation based

in Robynland. The contract would entail NSC providing transport to and from Cinola Island for all visitors to the

zoo and circus.

As a result of negotiations with NSC, the directors of Wonderland plc are considering two options whereby NSC

will become responsible for the transportation of visitors to and from Cinola Island with effect from 1 December

2007 or 1 December 2008.

Additional information is available as follows:

(1) NSC would require Wonderland plc to pay for the necessary modifications to their steamships in order that

they would satisfy marine regulations with regard to passenger transportation. The only firm which could

undertake this work is currently working to full capacity and would require a payment of ￡2,450,000 in

order to undertake the work necessary so that the ferries could be in operation by 1 December 2007. The

same firm would require a payment of ￡1,725,000 in order to make the necessary modifications so that

the ferries could be in operation by 1 December 2008. The government of Robynland would be willing to

pay a grant of 8% towards the cost of getting the ferries into operation by 1 December 2007, but would not

be willing to pay a grant in respect of any later date.

(2) On 1 December 2002 Wonderland plc paid ￡500,000 to the Port Licencing Authority of Robynland. This

payment was for a licence which entitles Wonderland plc to use all harbour facilities in Robynland during

the five-year period ending 30 November 2007. The licence could be renewed on 1 December 2007 at a

cost of ￡150,000 per annum.

(3) Redundancy payments would need to be paid in respect of loss of employment. These would amount to

￡1,200,000 if the contract with NSC commenced on 1 December 2007. This amount would reduce to

￡750,000 if the contract commenced on 1 December 2008.

(4) Wonderland plc has a contract for the provision of petrol for its ferries which is due to expire on 30 November

2008. Early termination of the contract would incur a penalty charge of ￡76,000. An emergency reserve

stock of petrol held by Wonderland plc, which cannot be used after 30 November 2007 due to marine

regulations regarding the age of fuel, could be sold for ￡55,000 on 1 December 2007 but not on any date

thereafter.

(5) The ferries could be sold for ￡3,300,000 on 1 December 2007. If retained after 1 December 2007 the

ferries would require servicing during the year ending 30 November 2008 which would incur costs

amounting to ￡150,000. The resale value of the ferries on 1 December 2008 would be ￡2,900,000.

(6) Stock of consumable items which originally cost ￡150,000 could be sold on 1 December 2007 for

￡110,000 and on 1 December 2008 for ￡50,000.

Required:

(i) On purely financial grounds, advise whether the management of Wonderland plc should enter into a

contract with NSC with effect from 1 December 2007 or 1 December 2008. You may ignore the time

value of money. (9 marks)

正确答案：

(b) Describe with suitable calculations how the goodwill arising on the acquisition of Briars will be dealt with in

the group financial statements and how the loan to Briars should be treated in the financial statements of

Briars for the year ended 31 May 2006. (9 marks)

正确答案：

(b) IAS21 ‘The Effects of Changes in Foreign Exchange Rates’ requires goodwill arising on the acquisition of a foreign operation
and fair value adjustments to acquired assets and liabilities to be treated as belonging to the foreign operation. They should
be expressed in the functional currency of the foreign operation and translated at the closing rate at each balance sheet date.
Effectively goodwill is treated as a foreign currency asset which is retranslated at the closing rate. In this case the goodwillarising on the acquisition of Briars would be treated as follows:

At 31 May 2006, the goodwill will be retranslated at 2·5 euros to the dollar to give a figure of $4·4 million. Therefore this
will be the figure for goodwill in the balance sheet and an exchange loss of $1·4 million recorded in equity (translation
reserve). The impairment of goodwill will be expensed in profit or loss to the value of $1·2 million. (The closing rate has been
used to translate the impairment; however, there may be an argument for using the average rate.)
The loan to Briars will effectively be classed as a financial liability measured at amortised cost. It is the default category for
financial liabilities that do not meet the definition of financial liabilities at fair value through profit or loss. For most entities,
most financial liabilities will fall into this category. When a financial liability is recognised initially in the balance sheet, the
liability is measured at fair value. Fair value is the amount for which a liability can be settled, between knowledgeable, willing
parties in an arm’s length transaction. In other words, fair value is an actual or estimated transaction price on the reporting
date for a transaction taking place between unrelated parties that have adequate information about the asset or liability being
measured.
Since fair value is a market transaction price, on initial recognition fair value generally is assumed to equal the amount of
consideration paid or received for the financial asset or financial liability. Accordingly, IAS39 specifies that the best evidence
of the fair value of a financial instrument at initial recognition generally is the transaction price. However for longer-term
receivables or payables that do not pay interest or pay a below-market interest, IAS39 does require measurement initially at
the present value of the cash flows to be received or paid.
Thus in Briars financial statements the following entries will be made:

(b) Ratio analysis in general can be useful in comparing the performance of two companies, but it has its limitations.

Required:

State and briefly explain three factors which can cause accounting ratios to be misleading when used for

such comparison. (6 marks)

正确答案：
(b) (i) One company may have revalued its assets while the other has not.
(ii) Accounting policies and estimation techniques may differ. For example, one company may use higher depreciation rates
than the other.
(iii) The use of historical cost accounting may distort the capital and profit of the two companies in different ways.
Other answers considered on their merits.

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