陕西省考生们！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。

(c) (i) Explain the capital gains tax (CGT) implications of a takeover where the consideration is in the form. of

shares (a ‘paper for paper’ transaction) stating any conditions that need to be satisfied. (4 marks)

正确答案：
(c) (i) Paper for paper rules
The proposed transaction broadly falls under the ‘paper for paper’ rules. Where this is the case, chargeable gains do not
arise. Instead, the new holding stands in the shoes (and inherits the base cost) of the original holding.
The company issuing the new shares must:
(i) end up with more than 25% of the ordinary share capital (or a majority of the voting power) of the old company,
OR
(ii) make a general offer to shareholders in the other company with a condition that, if satisfied, would give the
acquiring company control of the other company.
The exchange must be for bona fide commercial reasons and must not have as its main purpose (or one of its main
purposes) the avoidance of CGT or corporation tax. The acquiring company can obtain advance clearance from the
Inland Revenue that the conditions will be met.
If part of the offer consideration is in the form. of cash, a gain must be calculated using the part disposal rules. If the
cash received is not more than the higher of ￡3,000 or 5% of the total value on takeover, then the amount received in
cash can be deducted from the base cost of the securities under the small distribution rules.

4 David Silvester is the founder and owner of a recently formed gift packaging company, Gift Designs Ltd. David has

spotted an opportunity for a new type of gift packaging. This uses a new process to make waterproof cardboard and

then shapes and cuts the card in such a way to produce a container or vase for holding cut flowers. The containers

can be stored flat and in bulk and then simply squeezed to create the flowerpot into which flowers and water are then

put. The potential market for the product is huge. In the UK hospitals alone there are 200,000 bunches of flowers

bought each year for patients. David’s innovative product does away with the need for hospitals to provide and store

glass vases. The paper vases are simple, safe and hygienic. He has also identified two other potential markets; firstly,

the market for fresh flowers supplied by florists and secondly, the corporate gift market where clients such as car

dealers present a new owner with an expensive bunch of flowers when the customer takes delivery of a new car. The

vase can be printed using a customer’s design and logo and creates an opportunity for real differentiation and impact

at sales conferences and other high profile PR events.

David anticipates a rapid growth in Gift Designs as its products become known and appreciated. The key question is

how quickly the company should grow and the types of funding needed to support its growth and development. The

initial financial demands of the business have been quite modest but David has estimated that the business needs

￡500K to support its development over the next two years and is uncertain as to the types of funding best suited to

a new business as it looks to grow rapidly. He understands that business risk and financial risk is not the same thing

and is looking for advice on how he should organise the funding of the business. He is also aware of the need to avoid

reliance on friends and family for funding and to broaden the financial support for the business. Clearly the funding

required would also be affected by the activities David decides to carry out himself and those activities better provided

by external suppliers.

Required:

(a) Provide David with a short report on the key issues he should take into account when developing a strategy

for funding Gift Designs’ growth and development. (10 marks)

正确答案：

(a) To: David Silvester
From:
Funding strategy for Gift Designs Ltd
Clearly, you have identified a real business opportunity and face both business and financial risks in turning the opportunity
into reality. One possible model you can use is that of the product life cycle which as a one-product firm is effectively the life
cycle for the company. Linking business risk to financial risk is important – in the early stages of the business the business
risk is high and the high death rate amongst new start-ups is well publicised and, consequently, there is a need to go for low
financial risk. Funding the business is essentially deciding the balance between debt and equity finance, and equity offers the
low risk that you should be looking for. As the firm grows and develops so the balance between debt and equity will change.
A new business venture like this could in Boston Box terms be seen as a problem child with a non-existent market share but
high growth potential. The business risks are very high and consequently the financial risks taken should be very low and
avoid taking on large amounts of debt with a commitment to service the debt.
You need to take advantage of investors who are willing to accept the risks associated with a business start-up – venture
capitalists and business angels accept the risks associated with putting equity capital in but may expect a significant share
in the ownership of the business. This they will seek to realise once the business is successfully established. As the business
moves into growth and then maturity so the business risks will reduce and access to debt finance becomes feasible and cost
effective. In maturity the business should be able to generate significant retained earnings to finance further development.

Dividend policy will also be affected by the stage in the life cycle that the business has reached.
Yours,

4 When a prominent football club, whose shares were listed, announced that it was to build a new stadium on land

near to its old stadium, opinion was divided. Many of the club’s fans thought it a good idea because it would be more

comfortable for them when watching games. A number of problems arose, however, when it was pointed out that the

construction of the new stadium and its car parking would have a number of local implications. The local government

authority said that building the stadium would involve diverting roads and changing local traffic flow, but that it would

grant permission to build the stadium if those issues could be successfully addressed. A number of nearby residents

complained that the new stadium would be too near their homes and that it would destroy the view from their gardens.

Helen Yusri, who spoke on behalf of the local residents, said that the residents would fight the planning application

through legal means if necessary. A nearby local inner-city wildlife reservation centre said that the stadium’s

construction might impact on local water levels and therefore upset the delicate balance of animals and plants in the

wildlife centre. A local school, whose pupils often visited the wildlife centre, joined in the opposition, saying that whilst

the school supported the building of a new stadium in principle, it had concerns about disruption to the wildlife centre.

The football club’s board was alarmed by the opposition to its planned new stadium as it had assumed that it would

be welcomed because the club had always considered itself a part of the local community. The club chairman said

that he wanted to maintain good relations with all local people if possible, but at the same time he owed it to the fans

and the club’s investors to proceed with the building of the new stadium despite local concerns.

Required:

(a) Define ‘stakeholder’ and explain the importance of identifying all the stakeholders in the stadium project.

(10 marks)

正确答案：
4 (a) Stakeholders
Definition
There are a number of definitions of a stakeholder. Freeman (1984), for example, defined a stakeholder in terms of any
organisation or person that can affect or be affected by the policies or activities of an entity. Hence stakeholding can result
from one of two directions: being able to affect and possibly influence an organisation or, conversely, being influenced by it.
Any engagement with an organisation in whom a stake is held may be voluntary or involuntary in nature.
Tutorial note: any definition of a stakeholder that identifies bi-directional influence will be equally valid.
Importance of identifying all stakeholders
Knowledge of the stakeholders in the stadium project is important for a number of reasons. This will involve surveying
stakeholders that can either affect or be affected by the building of the stadium. In some cases, stakeholders will be
bi-directional in their stakeholding (claim) upon the stadium project. Stakeholders in the stadium project include the local
government authority, the local residents, the wildlife centre, the local school and the football club’s fans.
Stakeholder identification is necessary to gain an understanding of the sources of risks and disruption. Some external
stakeholders, such as the local government authority, offer a risk to the project and knowledge of the nature of the claim made
upon the football club by the stakeholder will be important in risk assessment.
Stakeholder identification is important in terms of assessing the sources of influence over the objectives and outcomes for the
project (such as identified in the Mendelow model). In strategic analysis, stakeholder influence is assessed in terms of each
stakeholder’s power and interest, with higher power and higher interest combining to generate the highest influence. In the
case, it is likely that the fans are more influential on the club’s objectives than, say, the local wildlife centre, as they have
more economic power over the club.
It is necessary in order to identify areas of conflict and tension between stakeholders, especially relevant when it is likely that
stakeholders of influence will be in disagreement over the outcomes for the project. In this case, for example, the claims of
the football club board and the local residents are in conflict.
There is a moral case for knowledge of how decisions affect people both inside the organisation or (as is the case with the
stadium project) externally.

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