来看看吧！ACCA考试难度有多大？

发布时间：2020-01-11

报考ACCA考试之前考生们最关心的问题之一无疑包括ACCA考试难度了，很多考生会问ACCA考试难度有多大呢?快来看看吧！

ACCA的考试难度是循序渐进的，由基础到深奥，基础打好了到后面会越来越得心应手。

ACCA考试的难度是以英国大学学位考试的难度为标准：

第一部分、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p阶段的考试相当于硕士学位最后阶段的考试。

第一部分的每门考试只是测试本门课程所包含的知识，着重于为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。

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，着重培养学员的分析能力。

第三部分的考试要求学员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,还会考到其他相关科目的内容。

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%。

51题库考试学习网还给大家带来了ACCA考试准备注册所需材料：

（1）在校学生所需准备的注册材料：

中英文在校证明(原件必须为彩色扫描件)，中英文成绩单(均需为加盖所在学校或学校教务部门公章的彩色扫描件)，中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖所在学校或学校教务部门公章的彩色扫描件)，2寸彩色护照用证件照一张，用于支付注册费用的国际双币信用卡或国际汇票。

（2）非在校学生所需准备的注册资料(符合学历要求)：

中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件)，中英文学历证明(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件，需提供中英文成绩单、国外学历均需提供成绩单)，2寸彩色护照用证件照一张，用于支付注册费用的国际双币信用卡或国际汇票。

（3）非在校学生所需准备的注册资料(不符合学历要求-FIA形式)：

中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章或者学校教务部门公章的彩色扫描件)，2寸彩色护照用证件照一张，用于支付注册费用的国际双币信用卡或国际汇票。

看完以上内容，不知道对各位考生是否有所帮助呢？若有疑问请关注51题库考试学习网喔！

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。

Which of the following statements relating to internal and external auditors is correct?

A.Internal auditors are required to be members of a professional body

B.Internal auditors’ scope of work should be determined by those charged with governance

C.External auditors report to those charged with governance

D.Internal auditors can never be independent of the company

正确答案：B

A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

The following information is available for a manufacturing company which produces multiple products:

(i) The product mix ratio

(ii) Contribution to sales ratio for each product

(iii) General fixed costs

(iv) Method of apportioning general fixed costs

Which of the above are required in order to calculate the break-even sales revenue for the company?

A.All of the above

B.(i), (ii) and (iii) only

C.(i), (iii) and (iv) only

D.(ii) and (iii) only

正确答案：B

The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

(b) Briefly discuss how stakeholder groups (other than management and employees) may be rewarded for ‘good’

performance. (4 marks)

正确答案：
(b) Good performance should result in improved profitability and therefore other stakeholder groups may be rewarded for ‘good
performance’ as follows:
– Shareholders may receive increased returns on equity in the form. of increased dividends and /or capital growth.
– Customers may benefit from improved quality of products and services, and possibly lower prices.
– Suppliers may benefit from increased volumes of purchases.
– Government will benefit from increased amounts of taxation.

(d) Job rotation. (3 marks)

正确答案：
(d) Job rotation is an important training method and is often also seen as a means of motivation. It involves moving the trainee from one job to another and is therefore more suitable for lower level employees. The trainee is required to do different jobs in logical succession, thus broadening experience and gaining a picture of the organisation’s wider activities.

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