速看：ACCA各科目考试顺序全攻略

发布时间：2020-04-04

要考ACCA的小伙伴注意啦！关于ACCA各科目考试顺序全攻略来了，不知道的小伙伴快跟着51题库考试学习网一起来了解一下吧！

ACCA的15门科目共分为四个大的模块，分别是：知识模块、技能模块、核心模块、选修模块。考试是必须按照模块的顺序来进行考试的，即知识模块——技能模块——核心模块——选修模块。但模块内的顺序是可以变动的，所以你可以先考MA,再考AB,最后考FA，后面的模块以此类推。每个考季可以报名4个科目，一年内新通过的科目不得超过八门，这就要求同学们对自己的考试顺序有一个合理的规划。

知识模块的考试是可以随时机考的，内容也相对基础，通过不断的练习可以快速通过。假设同学们已经通过了知识模块，想要快速通过其他课程，那么后面的课程应怎么规划呢？

在技能模块中，PM是管理会计的基础，计算和公式较多。AA是审计，多为案例题目，对学员英文素养要求较高。这两门的历年的通过率在技能模块中都较低，所以想要快速通过的同学可以把这两门科目放在技能模块的后面进行考试。LW则多是与法律相关的，包含一些法律方面的专业术语，学员初学可能有些晦涩难懂，但考试难度不高，ACCA也在不断降低其考试难度。TX是税法的课程，可以选择中国税法和英国税法两种版本，税法每年都有小幅变动，知识点较为零碎，但难度不高，大部分为计算且流程相对固定，中国学员通过较为容易。FR是FA 的进阶版本，主要为报表的编制，如果从事财会行业的可以先选择这门。FM是财务管理，计算和文字各占一半，从事相关行业或者所学专业是财务管理的可以把这门科目往前安排一下。

ACCA官方所安排的顺序是有一定道理的，因为其中的知识点都是环环相扣的，按照官方所给顺序学习可以避免一些知识点的重复学习，但如果想快速通过的话，技能模块的最优考试顺序：LW-TX-FR-PM-FM-AA。当然，同时也要考虑你所选择的考季考纲变动大不大，如果考纲有大幅变动的，也要根据考纲变动情况自己进行调整。如TX考纲经常变动，你就需要在考纲还没变动时尽快通过考试。

核心模块的SBR和SBL是改革后的科目，SBR是P2在一定程度上进行的改革,SBL是 P1、P3两门科目的整合和提升。SBR的课程难度相对于SBL较低，可以先进行学习和备考，之后在进行SBL的学习。

在通过前几个模块后，你就已经对ACCA体系有了一个较为系统的了解，并且掌握了一些基本的技能，按照自己所擅长的进行选修课程的学习就可以了。

以上就是51题库考试学习网带给大家的内容，如果遇到其他不能解决的问题，请及时反馈给51题库考试学习网，我们会尽快帮你解答。

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) Explain whether or not Carver Ltd will become a close investment-holding company as a result of

acquiring either the office building or the share portfolio and state the relevance of becoming such a

company. (2 marks)

正确答案：
(ii) Close investment holding company status
Carver Ltd will not become a close investment-holding company if it purchases the office building as, although it will no
longer be a trading company, it intends to rent out the building to a number of tenants none of whom is connected to
the company.
Carver Ltd will become a close investment holding company if it purchases a portfolio of quoted shares as it will no
longer be a trading company. As a result it will pay corporation tax at the full rate of 30% regardless of the level of its
profits.

(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：

(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)

正确答案：
(ii) Inheritance tax administration
The tax on Debbie’s estate (personalty and realty) would be paid by the personal representatives, usually an executor.
Inheritance tax is due six months from the end of the month in which death occurred (31 December 2005) or the date
on which probate is obtained (if earlier). However, an instalment option is available for certain assets, which includes
land and buildings i.e. the residence whereby the tax can be paid in 10 equal annual instalments.

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