ACCA2019-2020MA（F2）考试大纲，速看！

发布时间：2019-07-19

2019-2020年的考试大纲已经上线了，小编特地整理了MA（F2）科目的考纲变动细节情况给大家，具体内容如下。

一、科目关联(Relation Diagram)

Management Accounting(MA)《管理会计》课程中的相关知识首先与Performance Management(PM)《业绩管理》和Advanced Performance Management(APM)《高级业绩管理》这两门科目中的知识有所关联。此外，还会涉及到一定的Strategic Business Leader(SBL)《战略商业报告》。

而在MA课程中学到的知识，将会运用到学员后续高阶课程的PM以APM科目的学习中。MA课程中的Part B最后一章节Alternative costing methods会出现在PM的Part A，Part E有关Performance management的部分会出现在PM以及APM课程里。

MA课程中为之后的PM课程以及高阶必修的SBR课程打下基础。而MA课程直接承接的是PM，二者紧密关联，MA培养学员基础的管理会计技巧和认知，PM以及APM则培养学员更高级、真实的业绩管理能力。所以对于后期选修对APM有兴趣的学员来说，MA更是极为重要的一门科目!

二、新课程框架和新考纲(New Framework and Syllabus)

整体变化是增加了一个版块，这个版块整合了关于Date analysis and statistical techniques的内容，同时又新增了一些这个内容的其他知识点。

第一个变化

新增版块Data analysis and statistical techniques成为了Part B部分。但是其他版块内容不变，以此往后顺延。由原来的Part A-Part E 5个Part的内容;变成了现在Part A-Part F 6个Part的内容。

第二个变化

将原来考纲Part C Budgeting中的Statistical techniques这个知识点放在了新考纲Part B Data analysis and statistical techniques的Forecasting techniques中。

第三个变化

新增了一部分的知识点。一个是Big data and analysis，放在了Part A The nature,source and purpose ofmanagement information的Sources of data中;一个是Summarising and analysing data，放在了Part B Date analysis and statistical technique。

对于此次考纲的调整，可以看出对Date analysis and statistical techniques进行了一个整合。内容基本不变，我们主要看的就是新增的知识点。

三、新增知识点1：Big data and analysis

考纲要求的是Describe the main uses of big data andanalytics for organisations。那也就是需要大家知道和分析大数据在企业中的用途。考试依然最多是以选择题形式进行考察。

四、新增知识点2：Summarising and analysing data

考纲要求：

a)Calculate the mean,mode and median forungrouped data and the mean for groupeddata.

b)Calculate measures of dispersion including thevariance,standard deviation and coefficient ofvariation both grouped and ungrouped data.

c)Calculate expected values for use in decisionmaking.

d)Explain the properties of a normaldistribution.

e)Interpret normal distribution graphs and tables

那么要求大家掌握的就是对均值、中位数、离散度、标准差、变异系数、均值及期望值等的计算。对正太分布图，要了解它的性质并能够解读其中的含义。考试通常会以计算分析等形式进行考察。

关于考试：

五、MA课程考试形式和分值分布：

Section A是35道2分的填空选择，一共70分;Section B是3道大题，每题10分，各来自Part C、D、E，也是填空选择的形式。

综合以上就是关于MA的考纲变化详情，希望能对各位小伙伴有用。

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) Briefly explain the two types of informal communication known as the grapevine and rumour. (6 marks)

正确答案：
(b) The grapevine and rumour are the two main types of informal communication.
The grapevine is probably the best known type of informal communication. All organisations have a grapevine and it will thrive if there is lack of information and consequently employees will make assumptions about events. In addition, insecurity,gossip about issues and fellow employees, personal animosity between employees or managers or new information that has not yet reached the formal communication system, will all drive the grapevine.
Rumours are the other main informal means of communication and are often active if there is a lack of formal communication.A rumour is inevitably a communication not based on verified facts and may therefore be true or false. Rumours travel quickly(often quicker than both the formal system and the grapevine) and can influence those who hear them and cause confusion,especially if bad news is the basis of the rumour. Managers must ensure that the formal communication system is such that rumours can be stopped, especially since they can have a serious negative effect on employees.

3 On 1 January 2007 Dovedale Ltd, a company with no subsidiaries, intends to purchase 65% of the ordinary share

capital of Hira Ltd from Belgrove Ltd. Belgrove Ltd currently owns 100% of the share capital of Hira Ltd and has no

other subsidiaries. All three companies have their head offices in the UK and are UK resident.

Hira Ltd had trading losses brought forward, as at 1 April 2006, of ￡18,600 and no income or gains against which

to offset losses in the year ended 31 March 2006. In the year ending 31 March 2007 the company expects to make

further tax adjusted trading losses of ￡55,000 before deduction of capital allowances, and to have no other income

or gains. The tax written down value of Hira Ltd’s plant and machinery as at 31 March 2006 was ￡96,000 and

there will be no fixed asset additions or disposals in the year ending 31 March 2007. In the year ending 31 March

2008 a small tax adjusted trading loss is anticipated. Hira Ltd will surrender the maximum possible trading losses

to Belgrove Ltd and Dovedale Ltd.

The tax adjusted trading profit of Dovedale Ltd for the year ending 31 March 2007 is expected to be ￡875,000 and

to continue at this level in the future. The profits chargeable to corporation tax of Belgrove Ltd are expected to be

￡38,000 for the year ending 31 March 2007 and to increase in the future.

On 1 February 2007 Dovedale Ltd will sell a small office building to Hira Ltd for its market value of ￡234,000.

Dovedale Ltd purchased the building in March 2005 for ￡210,000. In October 2004 Dovedale Ltd sold a factory

for ￡277,450 making a capital gain of ￡84,217. A claim was made to roll over the gain on the sale of the factory

against the acquisition cost of the office building.

On 1 April 2007 Dovedale Ltd intends to acquire the whole of the ordinary share capital of Atapo Inc, an unquoted

company resident in the country of Morovia. Atapo Inc sells components to Dovedale Ltd as well as to other

companies in Morovia and around the world.

It is estimated that Atapo Inc will make a profit before tax of ￡160,000 in the year ending 31 March 2008 and will

pay a dividend to Dovedale Ltd of ￡105,000. It can be assumed that Atapo Inc’s taxable profits are equal to its profit

before tax. The rate of corporation tax in Morovia is 9%. There is a withholding tax of 3% on dividends paid to

non-Morovian resident shareholders. There is no double tax agreement between the UK and Morovia.

Required:

(a) Advise Belgrove Ltd of any capital gains that may arise as a result of the sale of the shares in Hira Ltd. You

are not required to calculate any capital gains in this part of the question. (4 marks)

正确答案：
(a) Capital gains that may arise on the sale by Belgrove Ltd of shares in Hira Ltd
Belgrove Ltd will realise a capital gain on the sale of the shares unless the substantial shareholding exemption applies. The
exemption will be given automatically provided all of the following conditions are satisfied.
– Belgrove Ltd has owned at least 10% of Hira Ltd for a minimum of 12 months during the two years prior to the sale.
– Belgrove Ltd is a trading company or a member of a trading group during that 12-month period and immediately after
the sale.
– Hira Ltd is a trading company or the holding company of a trading group during that 12-month period and immediately
after the sale.
Hira Ltd will no longer be in a capital gains group with Belgrove Ltd after the sale. Accordingly, a capital gain, known as a
degrouping charge, may arise in Hira Ltd. A degrouping charge will arise if, at the time it leaves the Belgrove Ltd group, Hira
Ltd owns any capital assets which were transferred to it at no gain, no loss within the previous six years by a member of the
Belgrove Ltd capital gains group.

(b) Describe five major barriers to good communication. (10 marks)

正确答案：
Part (b):
Barriers to communication include the personal background of the people communicating, including language differences between
staff, management and customers. The use of jargon, especially by professional and technical staff, differences in education levels
can be a substantial barrier throughout the organisation. Communication ‘noise’ is a barrier not always recognised. This is where
the message is confused by extraneous matters not relevant to that particular communication. Different levels of education and
experience can lead to different perception of individuals, leading to conflict within the organisation, between individuals and
between departments. Similarly, another barrier often not recognised is communication overload; too much information being
communicated at one time leading to confusion. Distances involved and the subsequent use of different communication facilities
is a barrier, leading to misunderstandings based on problems noted above. Finally, and perhaps most importantly, distortion of the
information transmitted.

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