acca考试中有哪些做题技巧?

发布时间:2021-05-02


在acca考试中有很多做题的小技巧,可以有效提升我们的做题速度和做题效率。今天就给大家介绍一下acca考试中有哪些做题技巧?

ACCA考试是长期适应,坚持训练的过程。与中国大部分考试相比,差异很大。ACCA教材和考试都充分体现了“注重理解,注重对知识的运用”这一原则,要求学员对经济计算规则熟练的掌握,更要求学员对经济数据内涵的理解和分析。题型以主观题为主,部分课程的考试有少量客观题。主观题分为计算(40%)和分析(60%)两大部分,或者合二为一。      一.时间搭配技巧

ACCA考试需要在180分钟内答完100分的题,也就是说1分的题要在1.8分钟内答完;20分题,要在36分钟内答完。但是这一时间并不是绝对的。例如合并报表的题,一般很难在36分钟内做完,这就需要考生分配好时间,尽可能的在50分钟左右回答该题。

发下试卷后,先浏览一遍题目,选择要做答的题目,这项工作一般在5-10分钟完成。按照自己对题目的熟悉程度,合理分配各题的答题时间,并严格按照时间去做答。建议留出5分钟的时间检查个人基本资料和试题回答的是否完整。

二.巧妙选择试题

一般而言,ACCA考试分为文字题、计算题两大类。

文字题比较容易控制时间,但对英文表达能力的要求较高,对于文字题(通常为论述题),简短的开篇介绍和最后的总结是必不可少的,答这类题时,首先应当列出答题要点和简短的解释,并留出空白,再根据时间进行详细的补充解释。

计算题注意不要跑题,做一步得一步的分,很多考生通常很难在规定的时间内答完。对于计算题,首先要明确答题步骤,按照规范的格式做答,特别是财务报表的格式,需要做出假设,大胆列出自己的假设条件,如果时间不够时,不用列出具体的计算步骤,大概估算一个最终结果也是可以的。

三,简单易懂的表述

答题时尽量使用简单的英文句型去表达,少用长句和复杂句,让考官明白自己表达的意思即可。 计算题要注意格式规范,步骤清晰。文字题要注意思路清晰,条理明确,有理有据,重点突出,不要在细节上浪费太多时间,尽量分点论述,并在每个要点之间空一行,重要的观点和结论可以用下划线加以强调。

总之,ACCA考试并不可怕,大家不用过于紧张。通过这一考试,可以了解并掌握一套国际先进的财务会计管理体系,学习国际化的专业表达方式,还可以了解国际财务会计发展的新动向,是一件快乐而有意义的事。


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。

2 (a) Define the following terms:

(i) Forensic Accounting;

(ii) Forensic Investigation;

(iii) Forensic Auditing. (6 marks)

正确答案:
2 Crocus Co
(a) (i) Forensic accounting utilises accounting, auditing, and investigative skills to conduct an examination into a company’s
financial statements. The aim of forensic accounting is to provide an accounting analysis that is potentially suitable for
use in court. Forensic accounting is an umbrella term encompassing both forensic investigations and forensic audits. It
includes the audit of financial information to prove or disprove a fraud, the interview process used during an
investigation, and the act of serving as an expert witness.
Tutorial note: Forensic accounting can be used in a very wide range of situations, e.g. settling monetary disputes in
relation to a business closure, marriage break up, insurance claim, etc. Credit will be awarded for any reasonable
examples provided.
(ii) A forensic investigation is a process whereby a forensic accountant carries out procedures to gather evidence, which
could ultimately be used in legal proceedings or to settle disputes. This could include, for example, an investigation into
money laundering. A forensic investigation involves many stages (similar to an audit), including planning, evidence
gathering, quality control reviews, and finally results in the production of a report.
(iii) Forensic auditing is the specific use of audit procedures within a forensic investigation to find facts and gather evidence,
usually focused on the quantification of a financial loss. This could include, for example, the use of analytical
procedures, and substantive procedures to determine the amount of an insurance claim.

4 Assume today’s date is 15 May 2005.

In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,

and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. He

started trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win more

customers. However, he was eventually successful, and the business subsequently made profits.

The results for Bob’s business were as follows:

Period Schedule D Case I

Trading Profits/(losses)

1 October 2001 – 30 April 2002 13,500

1 May 2002 – 30 April 2003 (18,000)

1 May 2003 – 30 April 2004 28,000

Bob required funds to help start his business, so he raised money in three ways:

(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bob

started selling books from his collection. These had risen considerably in value and sold for between £150 and

£300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.

Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.

(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realising

chargeable gains totalling £23,720.

(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at £12,600

per year since he started this employment.

Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these shares

in August 2000, paying £3 per share. On 1 December 2004, Bob received a letter informing him that the company

had gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the company

estimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.

He has not yet received any money.

Required:

(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.

Your advice should include reference to the badges of trade and their application to this case.

(9 marks)

正确答案:
(a) Evidence of trading
[Client address]
[Own address]
[Date]
Dear Bob,
I note that you have been selling some books in order to raise some extra income. While you believe that the sums are not
taxable, I believe that there may be a risk of the book sales being treated as a trade, and therefore taxable under Schedule D
Case I. We need to refer to guidance in the form. of a set of principles known as the ‘badges of trade’. These help determine
whether or not a trade exists, and need to be looked at in their entirety. The badges are as follows.
1. The subject matter
Some assets can be enjoyed by themselves as an investment, while others (such as large amounts of aircraft linen) are
clearly not. It is likely that such assets are acquired as trading stock, and are therefore a sign of trading. Sporting books
can be an investment, and so this test is not conclusive.
2. Frequency of transactions
Where transactions are frequent (not one-offs), this suggests trading. You have sold several books, which might suggest
trading, although you have only done this for a short period - between one and two years.
3. Length of ownership
Where items are bought and sold soon afterwards, this indicates trading. You bought your books in the 1990s, and the
length of time between acquisition and sale would not suggest trading.
4. Supplementary work and marketing
You are actively marketing the books on your internet website, which is an indication of trading.
5. Profit motive
A motive to make profit suggests trading activity. You sold the books to raise funds for your property business, and not
to make a profit as such, which suggests that your motive was to raise cash, and not make profits.
6. The way in which the asset sold was acquired.
Selling assets which were acquired unintentionally (such as a gift) is not usually seen as trading. You acquired the books
for your collection over a period of time, and while these were intentional acquisitions, the reasons for doing so were for
your personal pleasure.
By applying all of these tests, it should be possible to argue that you were not trading, merely selling some assets in
order to generate short-term cash for your business.
The asset disposals will be taxed under the capital gain tax rules, but as the books are chattels and do not form. part of
a set, they will be exempt from capital gains tax.
Yours sincerely
A N. Accountant

(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)

正确答案:
(ii) Four factors that could be considered are as follows:
(i) The quality of the service provided by NSC as evidenced by, for example, the comfort of the ferries, on-board
facilities, friendliness and responsiveness of staff.
(ii) The health and safety track record of NSC – passenger safety is a ‘must’ in such operations.
(iii) The reliability, timeliness and dependability of NSC as a service provider.
(iv) The potential loss of image due to redundancies within Wonderland plc.

(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a trainee

accountant magazine. In particular, you have been asked to draft guidance on the following questions addressed

to the magazine’s helpline:

(i) What gifts or hospitality are acceptable and when do they become an inducement? (5 marks)

Required:

For each of the three questions, explain the threats to objectivity that may arise and the safeguards that

should be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions above.

正确答案:
(b) Draft guidance
(i) Gifts and hospitality
Gifts and hospitality may be offered as an inducement i.e. to unduly influence actions or decisions, encourage illegal or
dishonest behaviour or to obtain confidential information. An offer of gifts and/or hospitality from a client ordinarily gives
rise to threats to compliance with the fundamental principles, for example:
■ self-interest threats to objectivity and/or confidentiality may be created if a gift from a client is accepted;
■ intimidation threats to objectivity and/or confidentiality may arise through the possibility of such offers being made
public and damaging the reputation of the professional accountant (or close family member).
The significance of such threats will depend on the nature, value and intent behind the offer. There may be no significant
threat to compliance with the fundamental principles if a reasonable and informed third party would consider gifts and
hospitality to be clearly insignificant. For example, if the offer of gifts or hospitality is made in the normal course of
business without the specific intent to influence decision making or to obtain information.
If evaluated threats are other than clearly insignificant, safeguards should be considered and applied as necessary to
eliminate them or reduce them to an acceptable level.
Offers of gifts and hospitality should not be accepted if the threats cannot be eliminated or reduced to an acceptable
level through the application of safeguards.
As the real or apparent threats to compliance with the fundamental principles do not merely arise from acceptance of
an inducement but, sometimes, merely from the fact of the offer having been made, additional safeguards should be
adopted. For example:
■ immediately informing higher levels of management or those charged with governance that an inducement has
been offered;
■ informing third parties (e.g. a professional body) of the offer (after seeking legal advice);
■ advising immediate or close family members of relevant threats and safeguards where they are potentially in
positions that might result in offers of inducements (e.g. as a result of their employment situation); and
■ informing higher levels of management or those charged with governance where immediate or close family
members are employed by competitors or potential suppliers of that organisation.

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