云南省考生想知道ACCA的科目F1怎么备考？

发布时间：2020-01-10

步入2020年，离ACCA考试越来越近了，虽然在ACCA考试中F1科目是难度比较低的一个考试科目了，但还是很多ACCAer们不知道如何备考考试科目F1。不用担心，小伙伴们所遇到的问题51题库考试学习网都一一帮助大家找寻到了答案，现在就来告诉你：

F1科目介绍

首先要明确，F1全部都是选择题，包括填空下拉框选择，并且部分内容根据你的常识（遇到表示绝对、极端、否定的词汇，要留个心眼）一般来说你都是可以根据常识做出来的。所以第一步要做的就是稳住阵脚，及时调整好自己的心态，找回考试的状态，不要因为是全英就慌。

作为ACCA考试的第一科，通常来说初次备考ACCA考试的同学都会选择先考F1，因为F1在整个考试的知识体系中起着提纲挈领的作用。就像修高楼大厦，如果地基不打好，即便修成了高楼也会轻而易举被夷为平地。虽然很多人说F1是第一门，也是最简单的，但是这并不代表就可以对此掉以轻心。对于初学者还是有一定困难的，这一门考试的内容包括很多，但仔细梳理一下，主要是这三方面的内容：组织行为学、人力资源管理、会计和审计。

其中，组织行为学包括：组织结构，个体，群体，团队管理，组织文化，管理原理和领导理论，激励理论和沟通原理等。

人力资源管理方面的内容包括：招聘选拔，公平工作机会和多样化员工管理，员工培训和开发，绩效考评和工作健康，安全等。

会计和审计方面的内容主要包括：会计职能，内审外审，内部控制，公司治理和欺诈等。

除此之外，F1还会考察经济学、战略管理、市场学、信息管理和时间管理、职业道德方面的知识。

学习方法

F1这门课以概念定义题为主，知识点较多，必须在理解的基础上才能尽可能的掌握课程要点。要在课下提高英语的阅读速度和词汇量，如果题目读不懂，肯定很难做答。特别是对于刚接触ACCA的国际实验班学生会产生排斥心理，这就需要考生在备考阶段，反复阅读课本，讲义，以及BPP练习册及后面的解析。看书的时候，无论教材还是讲义，都要正确理解、融会贯通，千万不要死记硬背。毕竟大纲里对F1的要求是fundamental level，这代表只需“基本理解”。一句话概括：F1的pass=大量阅读+理解+记忆关键理论或关键词。

考试形式及题型

考试为机考，提交试卷后即出成绩，50分为通过。

Section A  

46道选择题，30道2分题，16道1分题，共76分。

Section B

6道大题，每个题有2个任务题，每题2分，共24分

学霸总结与备考建议

F1课程的内容追求广度而不是精度，同学们主要是以了解整个商业世界中的基础理论与概念为学习目标，不必刨根问底，F1的作用在于让你对整个ACCA体系有一个大概的认识。所以，本门课的通过秘诀在于，尽可能拓展自己的知识面并且对F1课程有逻辑清晰的理解，整理知识框架，重点是对理论概念的理解及其优缺点的掌握，对科学家提出的理论的掌握以及人名的对应，重点概念及相似概念的区分。

Part A (The business organization its stakeholders the external environment)重点是不同组织的特点，Mendelow 矩阵及PESTEL模型中的P,Political 的政治因素和T，technology 科技因素对组织机构的影响。宏观经济中，要重点掌握政府调控经济的4大目标（包括不同类型的企业），财政政策和货币政策。微观经济学中，需理解PED,IED及CED公式及其弹性的影响，需求曲线及供给曲线的点的移动及平移。

Part B（Business organization structure functions and governance)重点是不同的组织结构，其中的专业定义的解释，以及非正式组织的优缺点。不同的组织文化以及文化的三要素也是重点。

Part C (Accounting and reporting system and technology: compliance, control and security)重点是会计信息系统，internal control system,internal audit system,以及舞弊.

PartD（learning and managing individuals and teams)全部很重要，管理学及其理论，定义和区分，激励理论，学习理论以及业绩评估为重中之重。

PartE(Personal,effectiveness,and,communication)其中个人有效性及交流图需要着重理解。

Part F (Professional ethics in accounting and business)知识点考的频率较高，Code of Ethics 的理解很重要。

怎能抛功名，畅游在海外。绞尽脑汁干，名在孙山外。两袖清风去，何苦染尘埃。祝大家考试成功！

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) Identify TWO QUALITATIVE benefits that might arise as a consequence of the investment in a new IT system

and explain how you would attempt to assess them. (4 marks)

正确答案：
(c) One of the main qualitative benefits that may arise from an investment in a new IT system by Moffat Ltd is the improved level
of service to its customers in the form. of reduced waiting times which may arise as a consequence of better scheduling of
appointments, inventory management etc. This could be assessed via the introduction of a questionnaire requiring customers
to rate the service that they have received from their recent visit to a location within Moffat Ltd according to specific criteria
such as adherence to appointment times, time taken to service the vehicle, cleanliness of the vehicle, attitude of staff etc.
Alternatively a follow-up telephone call from a centralised customer services department may be made by Moffat Ltd
personnel in order to gather such information.
Another qualitative benefit of the proposed investment may arise in the form. of competitive advantage. Improvements in
customer specific information and service levels may give Moffat Ltd a competitive advantage. Likewise, improved inventory
management may enable costs to be reduced thereby enabling a ‘win-win’ relationship to be enjoyed with its customers.

(iii) How items not dealt with by an IFRS for SMEs should be treated. (5 marks)

正确答案：
(iii) The treatment of items not dealt with by an IFRS for SMEs
IFRSs for SMEs would not necessarily deal with all the recognition and measurement issues facing an entity but the key
issues should revolve around the nature of the recognition, measurement and disclosure of the transactions of SMEs. In
the case where the item is not dealt with by the standards there are three alternatives:
(a) the entity can look to the full IFRS to resolve the issue
(b) management’s judgement can be used with reference to the Framework and consistency with other IFRSs for SMEs
(c) existing practice could be used.
The first approach is more likely to result in greater consistency and comparability. However, this approach may also
increase the burden on SMEs as it can be argued that they are subject to two sets of standards.
An SME may wish to make a disclosure required by a full IFRS which is not required by the SME standard, or a
measurement principle is simplified or exempted in the SME standard, or the IFRS may give a choice between two
measurement options and the SME standard does not allow choice. Thus the issue arises as to whether SMEs should
be able to choose to comply with a full IFRS for some items and SME standards for other items, allowing an SME to
revert to IFRS on a principle by principle basis. The problem which will arise will be a lack of consistency and
comparability of SME financial statements.

A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:

(i) The number of new employees recruited was lower than expected

(ii) Unexpected problems were encountered with production

(iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees

Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?

A.All of the above

B.(ii) and (iii) only

C.(i) only

D.None of the above

正确答案：C

The learning rate was actually better than expected and only (i) could cause it to improve.

(ii) the strategy of the business regarding its treasury policies. (3 marks)

(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of the

report.)

正确答案：
(ii) Strategy of the business regarding its treasury policies
Treasury policies are reviewed regularly by the Board. It is group policy to account for all financial instruments as cash
flow hedges. As a result, changes in the fair values of financial instruments are deferred in reserves to the extent the
hedge is effective and released to profit or loss in the time periods in which the hedged item impacts profit or loss.
The Group contracts fixed rate currency swaps and issues floating to fixed rate interest rate swaps to meet the objective
of protecting borrowing costs. The cash flow effects of the interest rate swaps match the cash flows on the underlying
instruments so that there is no net cash flow effect from movements in market interest rates. If the interest rate swaps
had not been transacted there could have been an increase in the annual net interest payable to the Group. The strategy
of the group is to minimise the exposure to interest rate fluctuations.

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