山东省考生想知道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。

(b) Describe the skills that a counsellor should possess. (14 marks)

正确答案：
(b) It is clear that many of the problems at Bailey’s that have led to the unhappy atmosphere lend themselves to resolution through the neutral and non-judgemental approach offered by the appointment of external counsellors. The counsellor must be in a position to help the individual employee to identify problems, issues and possible solutions to the kind of problems that have manifested themselves at Bailey’s: poor production, unrest, low morale and significantly, the long tradition of poor pay that is leading to employee family problems outside the factory. There is always the danger of leading the employee, so the counsellor must adopt a passive role, show interest and encourage reflection whilst allowing the employee to lead and talk around the issues. Open questions must be used to help the employee explore ideas and feelings. The counsellor must be an active listener, speaking only to clarify issues and elicit answers when appropriate. Above all, the counsellor must be impartial and this is why Bailey’s has appointed outside counsellors.
Counselling skills require the ability to establish rapport with the employee, to clarify and summarise as appropriate, to ask non-specific questions, use a non-directive approach, to listen and be able to discern what is meant by what the employee says. In addition, the counsellor must allow the employee to be silent if he or she wishes to be, to allow any meeting to take place at the speed of the employee and anticipate the employee’s views on the causes, which at Bailey’s are many, and to allow solutions to the problems.

(c) Discuss how the manipulation of financial statements by company accountants is inconsistent with their

responsibilities as members of the accounting profession setting out the distinguishing features of a

profession and the privileges that society gives to a profession. (Your answer should include reference to the

above scenario.) (7 marks)

Note: requirement (c) includes 2 marks for the quality of the discussion.

正确答案：
(c) Accounting and ethical implications of sale of inventory
Manipulation of financial statements often does not involve breaking laws but the purpose of financial statements is to present
a fair representation of the company’s position, and if the financial statements are misrepresented on purpose then this could
be deemed unethical. The financial statements in this case are being manipulated to show a certain outcome so that Hall
may be shown to be in a better financial position if the company is sold. The retained earnings of Hall will be increased by
$4 million, and the cash received would improve liquidity. Additionally this type of transaction was going to be carried out
again in the interim accounts if Hall was not sold. Accountants have the responsibility to issue financial statements that do
not mislead the public as the public assumes that such professionals are acting in an ethical capacity, thus giving the financial
statements credibility.
A profession is distinguished by having a:
(i) specialised body of knowledge
(ii) commitment to the social good
(iii) ability to regulate itself
(iv) high social status
Accountants should seek to promote or preserve the public interest. If the idea of a profession is to have any significance,
then it must make a bargain with society in which they promise conscientiously to serve the public interest. In return, society
allocates certain privileges. These might include one or more of the following:
– the right to engage in self-regulation
– the exclusive right to perform. particular functions
– special status
There is more to being an accountant than is captured by the definition of the professional. It can be argued that accountants
should have the presentation of truth, in a fair and accurate manner, as a goal.

4 Hogg Products Company (HPC), based in a developing country, was recently wholly acquired by American Overseas

Investments (AOI), a North American holding company. The new owners took the opportunity to completely review

HPC’s management, culture and systems. One of the first things that AOI questioned was HPC’s longstanding

corporate code of ethics.

The board of AOI said that it had a general code of ethics that HPC, as an AOI subsidiary, should adopt. Simon Hogg,

the chief executive of HPC, disagreed however, and explained why HPC should retain its existing code. He said that

HPC had adopted its code of ethics in its home country which was often criticised for its unethical business behaviour.

Some other companies in the country were criticised for their ‘sweat shop’ conditions. HPC’s adoption of its code of

ethics, however, meant that it could always obtain orders from European customers on the guarantee that products

were made ethically and in compliance with its own highly regarded code of ethics. Mr Hogg explained that HPC had

an outstanding ethical reputation both locally and internationally and that reputation could be threatened if it was

forced to replace its existing code of ethics with AOI’s more general code.

When Ed Tanner, a senior director from AOI’s head office, visited Mr Hogg after the acquisition, he was shown HPC’s

operation in action. Mr Hogg pointed out that unlike some other employers in the industry, HPC didn’t employ child

labour. Mr Hogg explained that although it was allowed by law in the country, it was forbidden by HPC’s code of

ethics. Mr Hogg also explained that in his view, employing child labour was always ethically wrong. Mr Tanner asked

whether the money that children earned by working in the relatively safe conditions at HPC was an important source

of income for their families. Mr Hogg said that the money was important to them but even so, it was still wrong to

employ children, as it was exploitative and interfered with their education. He also said that it would alienate the

European customers who bought from HPC partly on the basis of the terms of its code of ethics.

Required:

(a) Describe the purposes and typical contents of a corporate code of ethics. (9 marks)

正确答案：
(a) Purposes of codes of ethics
To convey the ethical values of the company to interested audiences including employees, customers, communities and
shareholders.
To control unethical practice within the organisation by placing limits on behaviour and prescribing behaviour in given
situations.
To be a stimulant to improved ethical behaviour in the organisation by insisting on full compliance with the code.
[Tutorial note: other purposes, if relevant, will be rewarded]
Contents of a corporate code of ethics
The typical contents of a corporate code of ethics are as follows:
Values of the company. This might include notes on the strategic purpose of the organisation and any underlying beliefs,
values, assumptions or principles. Values may be expressed in terms of social and environmental perspectives, and
expressions of intent regarding compliance with best practice, etc.
Shareholders and suppliers of finance. In particular, how the company views the importance of sources of finances, how it
intends to communicate with them and any indications of how they will be treated in terms of transparency, truthfulness and
honesty.
Employees. Policies towards employees, which might include equal opportunities policies, training and development,
recruitment, retention and removal of staff. In the case of HPC, the policy on child labour will be covered by this part of the
code of ethics.
Customers. How the company intends to treat its customers, typically in terms of policy of customer satisfaction, product mix,
product quality, product information and complaints procedure.
Supply chain/suppliers. This is becoming an increasingly important part of ethical behaviour as stakeholders scrutinise where
and how companies source their products (e.g. farming practice, GM foods, fair trade issues, etc). Ethical policy on supply
chain might include undertakings to buy from certain approved suppliers only, to buy only above a certain level of quality, to
engage constructively with suppliers (e.g. for product development purposes) or not to buy from suppliers who do not meet
with their own ethical standards.
Community and wider society. This section concerns the manner in which the company aims to relate to a range of
stakeholders with whom it does not have a direct economic relationship (e.g. neighbours, opinion formers, pressure groups,
etc). It might include undertakings on consultation, ‘listening’, seeking consent, partnership arrangements (e.g. in community
relationships with local schools) and similar.
[Tutorial note: up to six points to be identified and described but similar valid general contents are acceptable]

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