快讯:ACCA三月考试成绩出来了

发布时间:2020-04-11


51题库考试学习网了解到:2020年3月ACCA全球考试结果已经出炉,尽管国内包括香港澳门在内的所有地区都由于新冠疫情的问题,被迫取消了ACCA考试,不过除了中国之外其他国家和地区的考试均未受到任何影响。   

在本考季中,全球共有68,247名学生参加了一共79,214场考试,其中3,292名学生完成了他们的最后一门ACCA考试科目,正式成为了ACCA会员。来看下本考季各考试科目的全球通过率情况:

ACCA Qualification Pass rate Applied Knowledge AB - Accountant in Business 82% FA - Financial Accounting 73% MA - Management Accounting 65% Applied Skills LW - Corporate and Business Law 83% TX - Taxation 46% FR - Financial Reporting 44% PM - Performance Management 35% FM - Financial Management 44% AA - Audit and Assurance 36% Strategic Professional - Essentials SBL - Strategic Business Leader 47% SBR - Strategic Business Reporting 51% Strategic Professional – Options AAA - Advanced Audit and Assurance 33% AFM - Advanced Financial Management 33% APM - Advanced Performance Management 32 ATX - Advanced Taxation 44% FOUNDATION LEVEL QUALIFICATIONS Pass rate ACCA Diploma in Financial and Management Accounting FA1 - Recording Financial transactions 75% MA1 - Management Information 74% ACCA Diploma in Financial and Management Accounting FA2 - Maintaining Financial Records 69% MA2 - Managing Costs and Finance 61% ACCA Diploma in Accounting and Business FAB - Accountant in Business 72% FFA - Financial Accounting 66% FMA - Management Accounting 62%     

本次考试通过率中有以下几大看点:   

1. AB-LW前四科目通过率依旧保持乐观,考试难度相对较低。   

2. PM难度进一步真假,单科通过率仅有35%,是自2009年以来的新低,仅仅比战略阶段最难的选修科目高1~2%。   

3. TX为2018年以来的最低水平。虽然是最低点,但是TX的通过率波动较小,近两年始终维持在46~51%之间。   

4. FR是自2015年以来最低水平,为44%。FR往年通过率同TX一样,约为46~51%  

5. AA本次通过率为36%,和去年2019年9月考季相同,同为2015年以来的最低点。与之相较,FM一科的通过率则处于正常偏低的位置。 
6. 对于战略阶段的课程来说,SBL/SBR以及除高级税务之外的三门选修课程,通过率相对较为稳定,与以往相差无几。不过,在本考级中,ATX科目的通过率缺创造了近年来的最高记录,高达44%。   

总的来讲,在本次考季中,TX、FR、AA等科目的通过率不尽人意,均为近年来的最低水平。不过,这并不一定代表ACCA真题难度的上升。众所周知,自ACCA正式进入中国以来,ACCA中国区通过率通常都是高于全球的。由于本次考季中国区考试的全部取消,导致全球通过率略有降低,也是在预料之中的事。希望大家不要过分担忧,继续依照自己的步骤和计划进行复习和备考即可。

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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 Your manager has heard of Maslow’s hierarchy of needs theory and how it has some relevance to motivational techniques.

Required:

(a) Explain Maslow’s hierarchy of needs theory. (10 marks)

正确答案:

5 The way in which managers’ duties are undertaken can significantly influence the satisfaction that employees derive from their work. Abraham Maslow suggested that individuals have a hierarchy of personal needs which are identifiable, universally applicable and can be satisfied in the workplace. Understanding this concept provides guidance to management as to the appropriateness of
motivational techniques.
(a) Maslow’s theory of motivation is a content theory. Its basic idea is that each individual has a set of needs which have to be
satisfied in a set order of priority.
Maslow suggested that individuals have five needs:
Self-actualisation
(or self fulfilment)
Esteem needs
(or ego)
Social needs
Safety needs
Physiological needs
These needs are arranged in a hierarchy of importance and movement is upwards, from physiological needs to selfactualisation.Any individual will always want more; each need must be satisfied before the next is sought. However – andcritically so far as motivation in the workplace is concerned – a satisfied need is no longer a motivator.
The theory is usually presented in the shape of a triangle, with physiological needs at its base and self-actualisation at itsapex. The triangle shape has a clear significance. As an individual moves up toward the apex, the needs thin out, that isphysiological needs are far greater than self-actualisation needs. For many individuals, reaching social needs is often thehighest need to be satisfied. The theory is sometimes presented as a staircase; again with self-actualisation at the top. Thissecond diagrammatic form. reflects the application of the theory to more modern situations, where it can reasonably beassumed that those within the organisation have already achieved physiological and safety needs. For such individuals, socialand esteem needs may well be greater.
Physiological needs are the basic survival needs which, although part of the theory, probably have less relevance today. Theseneeds are usually seen as food, shelter (which is sometimes noted as a safety need), warmth and clothing.
Safety needs are the desire for security, order, certainty and predictability in life and freedom from threat. The above two so-called ‘lower order needs’ dominate until satisfied.
Social needs are the gregarious needs of mankind, the need for friendship, relationships and affection. This is often seen as the desire to be part of a family.
Esteem needs are the desire for recognition and respect, often associated with status, especially in the modern world.
Self-actualisation (self fulfilment) is the ultimate goal. Once this state is achieved the individual has fulfilled personal potential.
However, later work by Maslow has suggested that there are two additional needs; freedom of enquiry (free speech and justice) and knowledge (the need to explore and learn). These additional needs are a further development of social needs and recognise the changing nature of modern life.


14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200.

Which of the following could account fully for the difference?

A Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.

B The credit side of Beta’s account in Alpha’s records has been undercast by $500.

C An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.

D Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

正确答案:D

5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.

Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates

and errors in these financial statements?

1 The reasons for the change.

2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.

3 An estimate of the effect of the change on future periods, where possible.

A 1 and 2 only

B 1 and 3 only

C 2 and 3 only

D All three items

正确答案:A

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