一起来看本篇文章！想考ACCA需要很好的英语水平吗

发布时间：2020-03-30

众所周知ACCA考试都是全英文的，那么，想要报考ACCA的话是不是就意味着必须有很好的英语水平呢？今天51题库考试学习网就为大家解答疑问。

首先需要说的是，ACCA对英语的要求不算很高，一般考过四、六级的学生在看ACCA教材的时候不会有很大的困难。因为ACCA考试的词汇量其实很有限，看多了教材和做过了习题就会发现很多单词都是重复出现的，刚入门的时候会觉得他们很陌生，但是当一科完整学习下来以后你就能够非常熟悉这些单词和句式的表达了。

另外，整个会计学科的理论都是来自英语国家的，包括会计、审计、财务分析等等。这些学科的教科书都是从英文翻译过来的。有些时候翻译成中文反而会让读者觉得表达得很拗口，因为在翻译的过程中一些名词是被硬生生制造出来的，而且中英文句式在转换的时候也会存在语序问题，影响内容前后的逻辑连贯性。所以英文教材相较中文来说阅读起来很顺畅，更容易理解。

ACCA考试另一个比较人性化的地方体现在评分标准里，语法错误和拼写错误是不扣分的。即使学生的英语水平一般，回答主观题的时候一些句式语法使用不够标准也不会影响考试的通过，只要知识点理解到位并且能够正确运用在案例中，一些小的瑕疵是不会扣分的。

如果学生的英文写作不够熟练，建议在主观题作答的时候使用简单句，简单明了的表达出观点，ACCA和雅思、托福考试要求不同，写作上需要句式的多样和词汇的丰富。我们只需要掌握特定的专业词汇，参考历年真题考官答案中的一些专业句式表达，就能够轻松应对考试。

关于ACCA考试通过率：

ACCA为国际注册会计师资格考试，它实行了宽进严出的考试政策，因此对于ACCA学员它们有着比较严厉的审核方式。ACCA考试为50分及格制（满分100），虽然看上去很容易考过，但从它的通过率来看，ACCA考试是有着不为人知的难度。

那么，ACCA的考试通过率有多少呢？

根据最近发布的ACCA全球考试通过率来看，ACCA的一次性考过的概率约为40%-45%，应用知识阶段略高于其它阶段，可达70%以上。

根据ACCA整体情况来看，共有96000名学员考过了112000科考试，平均每位学员一个考季通过1.2科。按照平均值来看，要想通过除AB、MA、FA之外的10门考试，大约需要8个考季，也就大约需要2年的时间才能通过考试。当然以上就是给大家提供的部分参考，对于可申请免试的学员来讲，可以大大缩短考试时间。

又到了与大家说再见的时候了，以上就是今天51题库考试学习网为大家分享的全部内容，大家是否清楚了呢？希望本篇文章能够帮助到大家，如有其他疑问请继续关注51题库考试学习网！

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) Explain why Oliver might legitimately feel he has a grievance against his manager and identify which aspects

of the formal disciplinary procedure David Morgan did not follow or allow in this case. (9 marks)

正确答案：
Part (b):
Oliver may feel he has a grievance as a consequence of treatment which he perceives as unfair. Proper disciplinary procedures are
essential for harmonious relationships between management and all staff. Oliver may feel that he has been singled out and that
David Morgan does not understand the need for equity in invoking disciplinary procedures.
David Morgan did not follow this procedure. No informal talk took place which might have resolved the problem, preferring to
deliver an oral warning, then moving to a written warning and dismissal. Oliver was not represented and his dismissal is likely to
lead to dissatisfaction with Oliver’s peers.
Oliver must now invoke the correct grievance procedure.

(c) Discuss the usefulness of the managerial grid in assessing the attributes of managers. (5 marks)

正确答案：
Part (c):
This all assumes that leadership styles can be categorised into the two dimensions and that the results can be plotted on the grid.
The position of team management is accepted as the best form. of leadership. This may not be practical or indeed advisable. In
many industries, concern for the task may be more important than concern for people, and vice versa. It will always depend on
the individual situation; behaving in a way which is alien to one’s attitudes will be seen as inconsistent and confusing.
However, if the grid has relevance to leadership skills, it can provide the basis for training and for management development. One
way in which it could be useful is (for example) to support a 9,1 leader with a 1,9 subordinate.
The managerial grid also links in to the motivational ideas of Douglas Macgregor. Theory X assumes that the average person has
an inherent dislike of work. The approach is likely to be task driven, and thus managers will have a high score on the x axis.
Theory Y is based on the idea that the goals of the individual and the organisation can be integrated. In this case, the approach
is likely to be concerned with the individual and thus managers will have a high score on the y axis.

(c) Wader is reviewing the accounting treatment of its buildings. The company uses the ‘revaluation model’ for its

buildings. The buildings had originally cost $10 million on 1 June 2005 and had a useful economic life of

20 years. They are being depreciated on a straight line basis to a nil residual value. The buildings were revalued

downwards on 31 May 2006 to $8 million which was the buildings’ recoverable amount. At 31 May 2007 the

value of the buildings had risen to $11 million which is to be included in the financial statements. The company

is unsure how to treat the above events. (7 marks)

Required:

Discuss the accounting treatments of the above items in the financial statements for the year ended 31 May

2007.

Note: a discount rate of 5% should be used where necessary. Candidates should show suitable calculations where

necessary.

正确答案：

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