24岁，想转行零基础考ACCA，可行吗？

发布时间：2020-03-08

近年来，随着我国对外贸易的发展，ACCA的社会关注度也在不断上升，一些小伙伴跃跃欲试，想要报考。比如，有网友就在询问24岁，想转行零基础考ACCA，是否可行。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。

ACCA有完成的课程培养体系，在完成所有课程之后，学员都能成为能力全面的高级管理人才。因此，只要有决心和毅力，24岁考ACCA是可行的。

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。在学习最后阶段时，考生可以多去做练习题，了解出题方式以及角度哦。

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：宝剑锋从磨砺出，梅花香自苦寒来，想要顺利通过ACCA考试，坚持是最重要的。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。

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(b) Explain why Oliver might legitimately feel he has a grievance against his manager and identify which aspects

of the formal disciplinary procedure David Morgan did not follow or allow in this case. (9 marks)

正确答案：
Part (b):
Oliver may feel he has a grievance as a consequence of treatment which he perceives as unfair. Proper disciplinary procedures are
essential for harmonious relationships between management and all staff. Oliver may feel that he has been singled out and that
David Morgan does not understand the need for equity in invoking disciplinary procedures.
David Morgan did not follow this procedure. No informal talk took place which might have resolved the problem, preferring to
deliver an oral warning, then moving to a written warning and dismissal. Oliver was not represented and his dismissal is likely to
lead to dissatisfaction with Oliver’s peers.
Oliver must now invoke the correct grievance procedure.

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(b) Compare and contrast Gray, Owen and Adams’s ‘pristine capitalist’ position with the ‘social contractarian’

position. Explain how these positions would affect responses to stakeholder concerns in the new stadium

project. (8 marks)

正确答案：

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(b) The tax relief available in respect of the anticipated trading losses, together with supporting calculations and

a recommended structure for the business. (16 marks)

正确答案：

 

Aral Ltd owned by Banda
The losses would have to be carried forward and deducted from the trading profits of the year ending 30 June 2010.
Aral Ltd cannot offset the loss in the current period or carry it back as it has no other income or gains.
Aral Ltd owned by Flores Ltd
The two companies will form. a group relief group if Flores Ltd owns at least 75% of the ordinary share capital of Aral
Ltd. The trading losses could be surrendered to Flores Ltd in the year ending 30 June 2008 and the year ending
30 June 2009. The total tax saved would be ￡11,079 ((￡38,696 + ￡19,616) x 19%)
Recommended structure
The Aral business should be established in a company owned by Flores Ltd.
This will maximise the relief available in respect of the trading losses and enable relief to be obtained in the period in
which the losses are incurred.
Tutorial note
The whole of the loss for the period ending 30 June 2008 can be surrendered to Flores Ltd as it is less than that
company’s profit for the corresponding period, i.e. ￡60,000 (￡120,000 x 6/12).

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