2021年acca备考应该从哪些方面开始着手准备了?

发布时间：2021-05-14


2021年ACCA考试已拉开序幕，相信很多同学习已经开始积极备考，但是由于大多数考生没有备考经验，备考无从下手，不知道怎么去备考更高效，下面51题库考试学习网为大家带来了一些acca备考经验和技巧，希望能对同学们有所帮助。

一、F阶段和P阶段

acca考试分为F阶段和P阶段，这两个阶段考试的难度、侧重点、科目均不同。

F阶段共有9门科目，难度较P阶段低，主要是对基础知识的考察。F1-F7、F9科目大多考察计算题，只有F8考察纯笔试科目。

P阶段共有4门课程，主要是英语表达难度较高，4门科目中有两门SBL、SBR是必考的科目，SBR计算题占的比重很大，而SBL都是以文字为主计算占的比重很少。所以P阶段侧重点在英语表达上。

二、明确三个阶段

acca考试大家一定要明确三个阶段：预习阶段、基础巩固、冲刺阶段。

预习阶段：在新大纲发布之前的这段时间也不要浪费掉，一定要通读教材。把难懂的知识点翻译成自己的语言和逻辑去理解，在理解的基础上去记忆，你会发现会事半功倍。

基础巩固：有了前一轮的预习阶段，大家基本有用英语的方式思维，但是大多数知识点的理解不太扎实。所以最好结合新大纲把全部教材从头到尾通读一遍，尤其注意对考试中重点内容的理解。

冲刺阶段：在于通过不断地多刷题多训练，了解考试特点、考试标准规则。在刷题的情况下，同学们也免不了碰到不明白或是是犯错的题目，此刻就需要把错题集记录下来，针对反复做错的题目更应该做专项训练，再遇到同样类型题保证不错。

三、制定合理的学习计划，坚持最重要

acca考试备考战线很长，很多同学由于生活、工作的原因半途而废，所以最好制定到考试的学习计划表，一旦制定了学习计划，就必须严格执行。最好具体每天、每周、每月达到的目标，当然也要按照各个科目的难度去安排，不要贪多，每年通过两门科目也不错。相信只要坚持下去就已经成功百分之八十了，坚持就是胜利!

以上就是51题库考试学习网分享的全部内容啦，有想要报考ACCA的小伙伴们，还不快行动起来!想了解更多考试相关信息，可持续关注51题库考试学习网。预祝报名ACCA考试的小伙伴能够取得好成绩，顺利通过考试!


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。

(ii) Compute the annual income tax saving from your recommendation in (i) above as compared with the

situation where Cindy retains both the property and the shares. Identify any other tax implications

arising from your recommendation. Your answer should consider all relevant taxes. (3 marks)

正确答案：

 

6 Andrew is aged 38 and is single. He is employed as a consultant by Bestadvice & Co and pays income tax at the

higher rate.

Andrew is considering investing in a new business, and to provide funds for this investment he has recently disposed

of the following assets:

(1) A short leasehold interest in a residential property. Andrew originally paid ￡50,000 for a 47 year lease of the

property in May 1995, and assigned the lease in May 2006 for ￡90,000.

(2) His holding of ￡10,000 7% Government Stock, on which interest is payable half-yearly on 20 April and

20 October. Andrew originally purchased this holding on 1 June 1999 for ￡9,980 and he sold it for ￡11,250

on 14 March 2005.

Andrew intends to subscribe for ordinary shares in a new company, Scalar Limited, which will be a UK based

manufacturing company. Three investors (including Andrew) have been identified, but a fourth investor may also be

invited to subscribe for shares. The investors are all unconnected, and would subscribe for shares in equal measure.

The intention is to raise ￡450,000 in this manner. The company will also raise a further ￡50,000 from the investors

in the form. of loans. Andrew has been told that he can take advantage of some tax reliefs on his investment in Scalar

Limited, but does not know anything about the details of these reliefs

Andrew’s employer, Bestadvice & Co, is proposing to change the staff pension scheme from a defined benefit scheme

to which the firm and the employees each contribute 6% of their annual salary, to a defined contribution scheme, to

which the employees will continue to contribute 6%, but the firm will contribute 8% of their annual salary. The

majority of Andrew’s colleagues are opposed to this move, but, given the increase in the firm’s contribution rate

Andrew himself is less sure that the proposal is without merit.

Required:

(a) (i) Calculate the chargeable gain arising on the assignment of the residential property lease in May 2006.

(2 marks)

正确答案：

 

(c) (i) Using ONLY the above information, assess the competitive position of Diverse Holdings Plc.

(7 marks)

正确答案：
(c) (i) Organic Foods Ltd (OFL) with a market share of 6·66% is the market leader at 30 November 2005 and is forecast to
have a market share of 8% by 30 November 2007. Operating profits appear to be healthy and therefore it seems
reasonable to regard OFL as a current ‘strength’ of Diverse Holdings Plc. This is supported by the fact that OFL has built
up a very good reputation as a supplier of quality produce.
Haul Trans Ltd was acquired on 1 December 2005 and has a demonstrable record of recent profitability. It is noticeable
that the profitability of HTL is forecast to increase by 40% (excluding inflation) during its first two years of ownership.
No one organisation appears to dominate the market. Forecast profits are expected to grow significantly from an almost
static turnover and thus more information is required regarding how this increase in profitability is to be achieved.
Management may have identified opportunities for achieving significant cost savings and/or forming business
relationships with new and more profitable customers, while ceasing to service those customers who are less profitable.
Kitchen Appliances Ltd (KAL) has been identified as both a weakness and threat. KAL’s market is slowly contracting,
but its share is falling more quickly. It was almost the market leader at 30 November 2005. Judging by its fall in the
level of operating profit KAL is carrying heavy fixed costs which must make it more difficult to compete. Indeed, it is
forecast to make a loss during the year ending 30 November 2007. KAL has suffered from squeezed margins as a
consequence of competition from low cost imports. The situation may be further exacerbated as competition from abroad
intensifies.
Paper Supplies Ltd (PSL) has stood still in a growing market, one which is dominated by a single supplier. PSL appears
to be struggling to achieve any growth in turnover, profits and therefore cash flow. PSL cannot really compete with a
narrow range of products and only two customers.
Office Products Ltd (OPL) is growing but appears unable to increase its operating profit in % terms. It appears to be
operating in a high-growth market but unable to achieve a reasonable market share in spite of the fact that its products
are highly regarded by health and safety experts.

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