你知道ACCA考试一般多久可以通过全科？

发布时间：2020-05-16

你知道ACCA考试一般多久可以通过全科？不清楚的小伙伴快来了解一下吧！具体如下：

一、ACCA拿证时间

ACCA每年有4次考试机会，考试时间分为为3月、6月、9月和12月，但每次考试最多只能报考4科，每年最多通过8科，其中F1-F4为随时机考，只要预约成功即可参加考试，因此一般考出ACCA至少需要2年左右时间。

如果你是已经参加工作的人，那就要看你业余时间以及工作效率了，建议每次报个2-3门，这样不会太辛苦，大概2-3年就能考完，如果你是在校的大学生，时间方面充裕的话，就要看你的理解能力了，一般最多3年就能考完ACCA，还有就是ACCA考完长短关乎报考以及通过情况。小编身边的人有2年的也有4-5年的。

ACCA科目之间可以搭配着报，比如F4需要记忆的内容比较多，就配一个计算相对较多的科目。

二、ACCA的考试科目及顺序

ACCA分为必修和选修，共计15门考试，其中选修阶段需要选择2门通过考试，学员共计需要通过13门考试才可成为ACCA会员。面对如此多的ACCA考试科目，ACCA考试规则就显得很重要了，了解了ACCA考试规则ACCA考试的先后顺序等等，相信备考及参加考试的过程一定会事半功倍的。

（一）FIA路线：ACCA考试分为3个阶段。F1F2F3是一个阶段，F4-F9是一个阶段，P阶段是最后一个阶段，同一个阶段的科目可以不遵循考试顺序报考。而报下一个阶段的科目，必须上个阶段的科目全部通过，或者把上一阶段剩下科目同时报上。例如：F1F2F3F6可以同时报。如果F阶段只剩F8了，那就可以F8及P阶段考试科目同时报考。

（二）ACCA专业路线：ACCA考试分为2个阶段。F1-F9是一个阶段，P阶段是最后一个阶段，考试规则如上。因为ACCA的课程难度为递进的关系,课与课之间有很紧密的联系,所以建议学员还是按顺序参加学习和考试。

1、申请参加ACCA考试者，必须首先注册成为ACCA学员。

2、学员必须按考试大纲设置的先后次序报考，即知识课程，技能课程，核心课程和选修课程。

3、在一个课程阶段中可以选择任意顺序报考。但ACCA建议在一个课程中也按照顺序报考。

4、除免试和已通过的课程外，每次或者每个考试期最多报考4门。

5、核心课程的3个科目无须同时报考。

6、基础阶段的知识课程考试时间为两小时，基础阶段的技能课程和专业阶段所有课程考试时间为三小时，及格成绩为50分(百分制)，每科成绩合格后予以保留。

7、F1-F9没有考试通过期限(FIA同样如此)，P阶段的考试通过期限为7年。

8、考试报名需依照ACCA规定在每次考期考试报名截止时间完成。

以上就是关于考试的全部内容了，如果想要了解更多关于考试的信息，大家可以来关注51题库考试学习网哦！预祝考试顺利！

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。

5 (a) ‘In the case of an assurance engagement it is in the public interest and, therefore, required by this Code of Ethics,

that members of assurance teams … be independent of assurance clients’.

IFAC Code of Ethics for Professional Accountants

Required:

Define the term ‘assurance team’. (3 marks)

正确答案：
5 ETHICS COLUMN
(a) ‘Assurance team’
■ All members of the engagement team (for the assurance engagement);
■ All others within a firm who can directly influence the outcome of the assurance engagement, for example:
– those who recommend the compensation of, or who provide direct supervisory, management or other oversight of
the assurance engagement partner in connection with the performance of the assurance engagement;
– those who provide consultation regarding technical or industry specific issues, transactions or events for the
assurance engagement; and
– those who provide quality control for the assurance.

(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)

正确答案：
(c) An organisation considering the use of external recruitment consultants would make its decision upon the availability, level and appropriateness of expertise available within the host organisation and its likely effectiveness, together with the cost of using consultants set against the cost of using the organisation’s own staff. The organisation should consider the level of expertise required of potential employees and therefore the appropriate knowledge required of the consultants and the need for impartiality or security which may be of particular importance for some organisations. In addition, the views of internal staff as to the likely effect of using outside consultants must be considered, as is the effect the use of consultants might have on the need to develop expertise within the organisation.

(b) Given his recent diagnosis, advise Stuart as to which of the two proposed investments (Omikron plc/Omega

plc) would be the more tax efficient alternative. Give reasons for your choice. (3 marks)

正确答案：
(b) Both companies are listed. The only difference will be in the availability of inheritance tax relief – specifically business property
relief (BPR). If Stuart and Rebecca jointly hold in excess of 50% of the share capital of a listed company, BPR will apply at
the rate of 50%. Otherwise, no BPR is available.
Stuart can only buy 1,005,000 (￡422,100/￡0·42) shares in Omikron plc. This represents a shareholding of 2·00%
(1,005,000/50,250,000). As the shares in Omikron plc are listed, a 2% holding will not qualify for BPR.
At the moment, both Stuart and Rebecca own 2,400,000 shares in Omega plc. Their shareholdings are amalgamated for
IHT purposes under the related property rules. With a joint holding of 48%, BPR is not available. A further 200,001 shares
will be required to attain a 50% holding. Assuming Stuart and Rebecca can buy these shares, they must then hold their 50%
interest in the company for the period of at least two years in order to ensure that BPR applies.
On the basis that Stuart is expected to survive for two to three years, he should therefore buy further shares in Omega plc in
order to take advantage of the BPR available.

(c) To correct the problems at Flavours Fine Foods, explain to Alan Jones:

(i) the need for delegation; (3 marks)

正确答案：
(c) (i) Without delegation, formal organisations could not exist. Without allocation of authority, responsibility and delegation, a formal organisation cannot be effective. They are critical aspects. Managers must delegate because of the size and complexity of the organisation (certainly an issue for Flavours Fine Foods). Delegation can help overcome the physical and mental limitations of staff, managers and supervisors and it allows management to attend to other matters since routine tasks and decision making can be passed down. However, superiors must call subordinates to account and coordinate their activities.

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