ACCA证书考试的难度是不是也很大，本文为你解答

发布时间：2020-04-21

ACCA全称是The Association of Chartered Certified Accountants，是目前世界上领先的专业会计师团体，也是国际上海外学员最多、学员规模发展最快的专业会计师组织。1999年2月联合国通过了以ACCA课程大纲为蓝本的《职业会计师专业教育国际大纲》，该大纲将作为世界各地职业会计师考试课程设置的一个衡量基准。ACCA认可度这么高，那么考试的难度是不是也很大？今天就跟随51题库考试学习网一起进一步的了解吧。

对于ACCA的难度，其实很大一部分是来自于来英语和坚持，只要英语过关，一般平时认真看书，做题还是很容易通过的。ACCA全球单科通过率基本在30-40%左右，中国学员通过率为50-60%。

ACCA 考试的难度是以英国大学学位考试的难度为标准，具体而言，第一、第二部分的难度分别相当于学士学位高年级课程的考试难度，第三部分的考试相当于硕士源学位最后阶段的考试。

第一部分的每门考试只是测试本门课程所包含的知识，着重于为后两个部分中实务性的课程所要运用的理论和技能打下基础。

第二部分的考试除了本门课程的内容之外， 还会考到第一部分的一些知知识，着重培养学生的分析能力。

第三部分的考试要求学生综合运用学到的知识、技能和决断力。不仅会考到以前的课程内容，还会考到邻近科目道的内容。

为什么有很多人无法一次性通过考试？挂科原因无外乎以下几种：

1. 没有做标准的考试练习，多数人不会去尝试模拟考试或提交作业。这就像你试图通过驾驶考试，但是没有参加任何能指出你错误的驾驶课程。

2. 认为ACCA考试都是记忆性的东西，令人担忧的是很多同学认为通过ACCA的考试的关键在于记忆和背诵，而不是理解然后用自己的语言去解释再应用到考试情形中。

3. 对真实商业世界并不感兴趣。但是考试确实常常模拟真实的商业案例。如果你对真实的商业环境不感兴趣，那考ACCA是为什么？有什么用呢？

4. 缺乏写作技巧。很多同学写的东西很模糊且表达不清晰。他们对知识点的理解可能是正确的，但是他们可能不知道如何正确应用到案例当中，原因是：没做模拟考试或者标准化练习。

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，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。

(c) Mentoring. (3 marks)

正确答案：
(c) Mentoring, not to be confused with coaching, involves training on a wider range of activities, often aimed at career development of employees at supervisory or management level. The trainee is provided with a development programme and is under close supervision. The mentor should not be the trainee’s immediate supervisor or manager.

1 Alvaro Pelorus is 47 years old and married to Maria. The couple have two children, Vito and Sophie, aged 22 and

19 years respectively. Alvaro and Maria have lived in the country of Koruba since 1982. On 1 July 2005 the family

moved to the UK to be near Alvaro’s father, Ray, who was very ill. Alvaro and Maria are UK resident, but not ordinarily

resident in the tax years 2005/06 and 2006/07. They are both domiciled in the country of Koruba.

On 1 February 2007 Ray Pelorus died. He was UK domiciled, having lived in the UK for the whole of his life. For the

purposes of inheritance tax, his death estate consisted of UK assets, valued at ￡870,000 after deduction of all

available reliefs, and a house in the country of Pacifica valued at ￡94,000. The executors of Ray’s estate have paid

Pacifican inheritance tax of ￡1,800 and legal fees of ￡7,700 in respect of the sale of the Pacifican house. Ray left

the whole of his estate to Alvaro.

Ray had made two gifts during his lifetime:

(i) 1 May 2003: He gave Alvaro 95 acres of farm land situated in the UK. The market value of the land was

￡245,000, although its agricultural value was only ￡120,000. Ray had acquired the land on

1 January 1996 and granted an agricultural tenancy on that date. Alvaro continues to own the

land as at today’s date and it is still subject to the agricultural tenancy.

(ii) 1 August 2005: He gave Alvaro 6,000 shares valued at ￡183,000 in Pinger Ltd, a UK resident trading

company. Gift relief was claimed in respect of this gift. Ray had acquired 14,000 shares in

Pinger Ltd on 1 April 1997 for ￡54,600.

You may assume that Alvaro is a higher rate taxpayer for the tax years 2005/06 and 2006/07. In 2006/07 he made

the following disposals of assets:

(i) On 1 July 2006 he sold the 6,000 shares in Pinger Ltd for ￡228,000.

(ii) On 1 September 2006 he sold 2,350 shares in Lapis Inc, a company resident in Koruba, for ￡8,270. Alvaro

had purchased 5,500 shares in the company on 1 September 2002 for ￡25,950.

(iii) On 1 December 2006 he transferred shares with a market value of ￡74,000 in Quad plc, a UK quoted company,

to a UK resident discretionary trust for the benefit of Vito and Sophie. Alvaro had purchased these shares on

1 January 2006 for ￡59,500.

Alvaro has not made any other transfers of value for the purposes of UK inheritance tax. He owns the family house

in the UK as well as shares in UK and Koruban companies and commercial rental property in the country of Koruba.

Maria has not made any transfers of value for the purposes of UK inheritance tax. Her only significant asset is the

family home in the country of Koruba.

Alvaro and his family expect to return to their home in the country of Koruba in October 2007 once Ray’s affairs have

been settled. There is no double taxation agreement between the UK and Koruba.

Required:

(a) Calculate the inheritance tax (IHT) payable as a result of the death of Ray Pelorus. Explain the availability

or otherwise of agricultural property relief and business property relief on the two lifetime gifts made by Ray.

(8 marks)

正确答案：

 

4 You are a senior manager in Becker & Co, a firm of Chartered Certified Accountants offering audit and assurance

services mainly to large, privately owned companies. The firm has suffered from increased competition, due to two

new firms of accountants setting up in the same town. Several audit clients have moved to the new firms, leading to

loss of revenue, and an over staffed audit department. Bob McEnroe, one of the partners of Becker & Co, has asked

you to consider how the firm could react to this situation. Several possibilities have been raised for your consideration:

1. Murray Co, a manufacturer of electronic equipment, is one of Becker & Co’s audit clients. You are aware that the

company has recently designed a new product, which market research indicates is likely to be very successful.

The development of the product has been a huge drain on cash resources. The managing director of Murray Co

has written to the audit engagement partner to see if Becker & Co would be interested in making an investment

in the new product. It has been suggested that Becker & Co could provide finance for the completion of the

development and the marketing of the product. The finance would be in the form. of convertible debentures.

Alternatively, a joint venture company in which control is shared between Murray Co and Becker & Co could be

established to manufacture, market and distribute the new product.

2. Becker & Co is considering expanding the provision of non-audit services. Ingrid Sharapova, a senior manager in

Becker & Co, has suggested that the firm could offer a recruitment advisory service to clients, specialising in the

recruitment of finance professionals. Becker & Co would charge a fee for this service based on the salary of the

employee recruited. Ingrid Sharapova worked as a recruitment consultant for a year before deciding to train as

an accountant.

3. Several audit clients are experiencing staff shortages, and it has been suggested that temporary staff assignments

could be offered. It is envisaged that a number of audit managers or seniors could be seconded to clients for

periods not exceeding six months, after which time they would return to Becker & Co.

Required:

Identify and explain the ethical and practice management implications in respect of:

(a) A business arrangement with Murray Co. (7 marks)

正确答案：
4 Becker & Co
(a) Joint business arrangement
The business opportunity in respect of Murray Co could be lucrative if the market research is to be believed.
However, IFAC’s Code of Ethics for Professional Accountants states that a mutual business arrangement is likely to give rise
to self-interest and intimidation threats to independence and objectivity. The audit firm must be and be seen to be independent
of the audit client, which clearly cannot be the case if the audit firm and the client are seen to be working together for a
mutual financial gain.
In the scenario, two options are available. Firstly, Becker & Co could provide the audit client with finance to complete the
development and take the product to market. There is a general prohibition on audit firms providing finance to their audit
clients. This would create a clear financial self-interest threat as the audit firm would be receiving a return on investment from
their client. The Code states that if a firm makes a loan (or guarantees a loan) to a client, the self-interest threat created would
be so significant that no safeguard could reduce the threat to an acceptable level.
The provision of finance using convertible debentures raises a further ethical problem, because if the debentures are ultimately
converted to equity, the audit firm would then hold equity shares in their audit client. This is a severe financial self-interest,
which safeguards are unlikely to be able to reduce to an acceptable level.
The finance should not be advanced to Murray Co while the company remains an audit client of Becker & Co.
The second option is for a joint venture company to be established. This would be perceived as a significant mutual business
interest as Becker & Co and Murray Co would be investing together, sharing control and sharing a return on investment in
the form. of dividends. IFAC’s Code of Ethics states that unless the relationship between the two parties is clearly insignificant,
the financial interest is immaterial, and the audit firm is unable to exercise significant influence, then no safeguards could
reduce the threat to an acceptable level. In this case Becker & Co may not enter into the joint venture arrangement while
Murray Co is still an audit client.
The audit practice may consider that investing in the new electronic product is a commercial strategy that it wishes to pursue,
either through loan finance or using a joint venture arrangement. In this case the firm should resign as auditor with immediate
effect in order to eliminate any ethical problem with the business arrangement. The partners should carefully consider if the
potential return on investment will more than compensate for the lost audit fee from Murray Co.
The partners should also reflect on whether they want to diversify to such an extent – this investment is unlikely to be in an
area where any of the audit partners have much knowledge or expertise. A thorough commercial evaluation and business risk
analysis must be performed on the new product to ensure that it is a sound business decision for the firm to invest.
The audit partners should also consider how much time they would need to spend on this business development, if they
decided to resign as auditors and to go ahead with the investment. Such a new and important project could mean that they
take their focus off the key business i.e. the audit practice. They should consider if it would be better to spend their time trying
to compete effectively with the two new firms of accountants, trying to retain key clients, and to attract new accounting and
audit clients rather than diversify into something completely different.

Assume that the rates and allowances for 2004/05 apply throughout this part.

(b) Explain the consequences of filing the VAT returns late and advise Fred how he should deal with the

underpayment and bad debt for VAT purposes. Your explanation should be supported by relevant

calculations. (10 marks)

正确答案：
(b) Late filing of VAT returns
The late filing of two or more VAT returns within the period of one year will give rise to a default surcharge. This occurs when
either
– The return is late and/or
– The payment is late.
Customs & Excise will serve a surcharge liability notice on the taxpayer when a single return is filed late and/or the VAT due
is paid late. The surcharge period will run from the date of notice to the anniversary of the quarter end of the period in which
the trader is in default.
Any further defaults within the surcharge period will extend the surcharge period.
If there is a late payment of VAT in the surcharge period, a surcharge will be levied at the rate of 2% on the first occasion,
rising progressively to a maximum of 15% if there are several defaults. One complete year of correct compliance is necessary
to escape the default surcharge regime.
For Flop Ltd, the surcharge period originally ran to 31 December 2005 but was extended to 31 March 2006 as the second
return is late. This could be extended again if the June return is late. The second default (31 March return) will give rise to
a 2% surcharge, based on the tax paid late of ￡24,000. This gives a surcharge of ￡480. This exceeds the de minimus level
of ￡400, so will be collected.
To avoid a further surcharge, the VAT return to 30 June 2005 should be submitted by 31 July at the latest. This would save
5% x ￡8,250 = ￡412.
In addition, Flop Ltd should obtain a refund of the VAT on the bad debt. Relief is available where;
(i) the debt is more than six months old, and
(ii) the debt has been written off in the creditor’s accounts.
The claim must be made within three years. The amount of VAT repayable is 17·5% of ￡50,000 = ￡8,750. If this is claimed
though the VAT return to 30 June 2005, there should be a net VAT repayment of (￡8,250 - ￡8,750) = ￡500. Even if this
return is submitted late, the fact that no VAT is outstanding means that there will be no surcharge actually payable (as
calculated above), but the surcharge period will nevertheless be extended.

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