2020年ACCA考试教材变化预测圈重点：

发布时间：2020-03-11

ACCA官方会在每年推出新的教材，内容在大体上与上一年的教材内容一致，部分科目存在差异。因此，一些小伙伴为了更了解考试内容，会选择在网上询问教材的变化情况。鉴于此，51题库考试学习网在下面为大家带来ACCA考试教材的相关信息，以供参考。

通常而言，每年的ACCA教材一般7，8月份出。也就是说，目前2020年ACCA教材尚未发布。不过，根据历年情况，在大纲不换的情况下，每年的教材内容变化不大。虽然考试教材基本不变，但是ACCA考试教材的配套练习册是半年换一次，2，3月和7，8月，与考试同步。配套练习册每次的变化就是加入上一次考试的试题，并且删除一些以前的试题，总的收录试题数差不多。除了试题会发生变化外，ACCA教材中不同科目也可能会发生变化：

首先，教材中法律类的基本上不变的，比如F4，即使用2、3年前的教材问题都不大。不过F6的税率每年会变化（只要用最新税率去计算即可）。这就需要小伙伴们关注每年的税率变化情况。审计类，管理会计类，绩效管理类，管理学类以及财务管理类基本上每年内容是不会变化的，比如F1，F2，F5，F8，F9，P1，P4，P5等，学员在备考这些科目时都能使用以前的教材。另外，ACCA学员在购买教材时需要特别关注的应该就是会计类了，F3，F7和P2，如果准则变了，相应的会计处理也会变化，因此小伙伴们在备考这几科时尽量买新版教材。这几科也是ACCA考试教材中内容容易发生变化的科目。

 另外，考生需要注意ACCA在2018年就把P1和P3取消了，改为一个新科目SBL，P2改为一个新科目SBR。那么对应的教材练习册都会发生相应的变化。因此，小伙伴们应购买2020年的ACCA考试教材练习册。

以上就是关于ACCA考试教材的相关情况。51题库考试学习网提醒：ACCA考试教材共有三个版本，对应不同英语水平的考生，小伙伴们在备考时要根据自身情况合理选择教材哦。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) Calculate the corporation tax (CT) liabilities for Alantech Ltd, Boron Ltd and Bubble Ltd for the year ending

31 December 2004 on the assumption that loss reliefs are taken as early as possible. (9 marks)

正确答案：

(b) Schedule D Case I calculation
The three companies form. a group for both group relief and capital gains purposes as all shareholdings pass the 75%
ownership test. The calculation of the corporation tax liabilities is as follows:

15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.

Which of the following factors could account for the shortfall?

1 Sales were lower than expected.

2 The opening inventories had been overstated.

3 The closing inventories of the business were higher than the opening inventories.

4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases with

the cost of the goods.

A All four factors

B 1, 2 and 4 only

C 2 only

D 3 and 4 only

正确答案：C

(b) Prepare a consolidated balance sheet as at 31 October 2005 for the Lateral Group in accordance with

International Financial Reporting Standards. (21 marks)

正确答案：

(c) Outline the problems with references. (7 marks)

(15 marks)

正确答案：
Part (c)
There can be significant problems with references, these include the fact that most referees are well known to the applicant and
hesitate to say anything critical. However, the more skilful reference reader learns to look for what is conspicuous by omission
although there is always the risk that the writer merely forgot.
Often there are glowing tributes designed to aid the candidate on their way and some can be too ambiguous to be useful.
It is also important to note that references are poor predictors of future performance, are time consuming for the referee and the
subsequent reader. A particular problem is that employers who want to rid themselves of unsatisfactory employees could write an
enthusiastic reference, or at best one which leaves a lot unsaid.
However, care should be taken when providing references. Potentially, there can be legal consequences if a reference is misleading
or misrepresents the person for whom the reference is provided.
In addition, problems can arise when references are sought too early in the recruitment process and therefore breach confidentiality.

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