为什么ACCA考试通过率不高？

发布时间：2020-03-08

ACCA属于国际性会计师组织，其在多个国家均设有代表处，其中就包括中国。在国内，有不少人报考了ACCA，并且还有很多人在犹豫是否报考。究其原因，ACCA考试通过率不高是一个重要因素。鉴于此，51题库考试学习网在下面为大家带来有关2020年ACCA考试难度的相关情况，以供参考。

根据相关数据显示，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%。仅从通过率来看，国内的ACCA考试难度并不算太高。事实上，从考试内容来看，ACCA考试难度很大程度上是来自于英语和坚持，学员在英语过关的情况下，一般平时认真看书，做题还是很容易通过的。

但是如果从考试内容来看，ACCA考试的难度还是不低的。我们以英国大学学位考试的难度为标准来分析ACCA考试难度，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学位最后阶段的考试。因此，ACCA考试的难点主要在最后阶段。

从内容上来说，第一部分的每门考试只是测试本门课程所包含的知识，主要是为了给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。因此，第一部分考试虽然难度不算高，但是对于最后阶段的学习很重要。因此，小伙伴们在学习这部分知识时，不应该仅仅抱着应对考试的态度去学习。

而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识，着重培养学生的分析能力。这一部分的考生已经脱离单纯的知识学习，进入能力培养阶段，同时也是在为最后阶段做准备。这一阶段，考生最好多去做一些练习题。

最后一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，还会考到邻近科目的内容。这就需要考生能够灵活掌握所有课程的内容，同样离不开多练习。通过所有考试之后，学员就成为能力全面的高级财务管理人才。

以上就是关于ACCA考试难度的相关情况。51题库考试学习网提醒：ACCA考试难度为阶梯式，循序渐进的学习课程，可以提高考生在最后部分的通过率。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult

life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live

in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s

fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no

longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held

at its offices in Cambridge.

Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change of

tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of

the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does

have to be paid, then Linden Limited could always bear the cost.

Required:

Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there

is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider

national insurance (NIC) issues. (4 marks)

正确答案：
(b) Peter will have been resident and ordinarily resident in the UK. When such individuals leave the UK for a purpose other than
to take up full time employment abroad, they normally continue to still be so regarded unless their absence spans a complete
tax year. But, where someone intends to live permanently abroad or to do so for a period of at least three tax years, they may
be treated as non-resident and non-ordinarily resident from the day after the date of their departure, if they can provide
evidence to HMRC of that intention. Selling a residence in the UK and setting up home abroad will normally constitute such
evidence. However to retain non-resident status the intention must actually be fulfilled, and visits to the UK must not exceed
182 days in any tax year or average more than 90 days per year over a period of four tax years. Given that Peter would appear
to have several company directorships in the UK, it is possible that he might fail to satisfy the 90 day average ‘substantial
visits’ rule.
Even if Peter is classed as non-resident, any remuneration earned in the UK will still be liable to UK income tax, and subject
to PAYE, unless it is for duties incidental to an overseas employment, which is unlikely to be the case for fees paid to a nonexecutive
director for attending board meetings. Thus, income tax should still be deducted from the fees under PAYE. Where
PAYE should have been deducted from a director’s emoluments and it has not been, but the tax is nevertheless accounted
for by the company to HMRC, then to the extent that the tax is not reimbursed by the director, he will be treated as receiving
a benefit equivalent to the amount of tax.

3 Organisations need to recruit new employees. An important step in the process is the selection interview.

Required:

(a) Explain the purpose of the selection interview. (4 marks)

正确答案：
3 The interview is extensively used for the selection of new employees and in many cases is the only method of selection. However,interviews have been criticised for failing to identify appropriate candidates suitable for the organisation. It is essential therefore that professional accountants recognise both the problems and opportunities that the formal selection interview presents.
(a) The purpose of the selection interview is to find the best possible person for the position who will fit into the organisation. Those conducting the interview must also ensure that the candidate clearly understands the job on offer, career prospects and that all candidates feel that fair treatment has been provided through the selection process.In addition, the interview also gives the opportunity to convey a good impression of the organisation, whether the candidate has been successful or not.

17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later

found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the

company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition.

What would the net profit be after adjusting for this error?

A $106,100

B $70,100

C $97,100

D $101,600

正确答案：C
83,600 + 18,000 – 4,500 = 97,100

(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess the

customer perspective of the balanced scorecard of GER. (3 marks)

正确答案：
(ii) Performance measures that may be used to assess the customer perspective of the balanced scorecard of GER include
the following:
Lost or damaged luggage per 1,000 passengers
Train cancellation rate
Denied boarding rate
Number of passenger complaints.
Note: Only three measures were required.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签