ACCA考试科目有哪些？考哪些内容？

发布时间：2020-02-23

ACCA考试难度高，且考试费用较高，因此许多许多小伙伴在报考之后就开始在网上查询相关考试信息，比如考试科目。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试报名及考试科目的相关信息，以供参考。

从历年的考试情况来看，ACCA考试科目较多。自2007年12月起，ACCA实施新的考试大纲。新大纲下ACCA共有16门课程，通过14科就可以拿到ACCA准会员证书(51题库考试学习网提醒：最后四科为四选二，考生可根据自身情况灵活选择)。这16门课程共分为两个部分：基础阶段课程及专业阶段课程。除了分为两大课程之外，ACCA的16门课程又分为四个大模块：知识模块(F1-F3)、技能模块(F4-F9)、核心模块(P1-P3)、选修模块(P4-P7)。下面是具体的考试科目：

值得一提的是，ACCA的 16门课程的考试顺序也是有规定的，考试必须按照模块顺序来进行，考试顺序为知识模块-技能模块-核心模块-选修模块。虽然考生必须按照模块顺序报考，但是各个模块内部的科目是可以打乱顺序考的。比如在知识课程阶段（F1-F3），可以先考F3，再考F2，再考F1，后面的依此类推。当然了，ACCA官方建议各位考生最好还是按照课程顺序报考。

以上就是关于ACCA考试科目的相关情况。51题库考试学习网提醒：ACCA考试科目每年都要缴纳年费，每科的考试费用也比较高，因此各位考生要抓紧时间筹备考试。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) Describe a framework to assess the risks to the progress of the Giant Dam Project. Your answer should

include a diagram to represent the framework. (6 marks)

正确答案：

(b) Framework for assessing risk
Risk is assessed by considering each identified risk in terms of two variables:
– its hazard (or consequences or impact) and,
– its probability of happening (or being realised or ‘crystallising’).
The most material risks are those identified as having high impact/hazard and the highest probability of happening. Risks
with low hazard and low probability will have low priority whilst between these two extremes are situations where judgement
is required on how to manage the risk.
In practice, it is difficult to measure both variables with any degree of certainty and so if is often sufficient to consider each
in terms of relative crude metrics such as ‘high/medium/low’ or even ‘high/low’. The framework can be represented as a ‘map’
of two intersecting continuums with each variable being plotted along a continuum.

15 What journal entry is required to record goods taken from inventory by the owner of a business?

A Debit Drawings

Credit Purchases

B Debit Sales

Credit Drawings

C Debit Drawings

Credit Inventory

D Debit Purchases

Credit Drawings

正确答案：A

正确答案：
Part (c):
This all assumes that leadership styles can be categorised into the two dimensions and that the results can be plotted on the grid.
The position of team management is accepted as the best form. of leadership. This may not be practical or indeed advisable. In
many industries, concern for the task may be more important than concern for people, and vice versa. It will always depend on
the individual situation; behaving in a way which is alien to one’s attitudes will be seen as inconsistent and confusing.
However, if the grid has relevance to leadership skills, it can provide the basis for training and for management development. One
way in which it could be useful is (for example) to support a 9,1 leader with a 1,9 subordinate.
The managerial grid also links in to the motivational ideas of Douglas Macgregor. Theory X assumes that the average person has
an inherent dislike of work. The approach is likely to be task driven, and thus managers will have a high score on the x axis.
Theory Y is based on the idea that the goals of the individual and the organisation can be integrated. In this case, the approach
is likely to be concerned with the individual and thus managers will have a high score on the y axis.

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ACCA考试科目有哪些？考哪些内容？

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。

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。