听说ACCA考试挺难，是真的吗？

发布时间：2019-07-21

很多同学一听到ACCA考试科目一共有14门在加上全英文的，就觉得考试很难。那么ACCA难考吗？ACCA全球通过率高吗？通过率是多少？报名ACCA需要准备什么材料？这些问题对于一个准备报考ACCA的小伙伴来说一定是在心里徘徊已久的问题了。为此小编特地整理了如下内容。

一、ACCA考试难度

ACCA是全英文考试，教材有非常厚，有几十本，考试科目也非常多，有13门。这些因素凑在一块，无疑不在加深ACCA的难度。不过，ACCA考试的难度是以英国大学学位考试的难度为标准。具体而言，第一(f1-f3)、第二部分(f4-f9)的难度分别相当于学士学位高年级课程的考试难度,第三部分的考试相当于硕士学位最后阶段的考试。

第一部分的每门考试只是测试本门课程所包含的知识，着重于为后两个部分中实务性的课程所要运用的理论和技能打下基础。

第二部分的考试除了本门课程的内容之外，还会考到第一部分的一些知识，着重培养学员的分析能力。

第三部分的考试要求学员综合运用学到的知识、技能和决断力。不仅会考到以前的课程内容，还会考到邻近科目的内容。

二、ACCA全球单科通过率

ACCA全球单科通过率基本在30-40%左右，中国学员通过率为50-60%。

ACCA作为国际注册会计师，逐渐受到了越来越多财务人士的认可。ACCA证书的含金量比较高，但是它的报考门槛却不高，凡具有国家教育局认可的大专以上学历即可报名参加考试。

三、在线注册报名考试的时候，需要准备哪些资料呢?

1.学历/ 学位证明(高校在校生需提交学校出具的在校证明函及第一年所有课程考试合格的成绩单)的原件、复印件和译文;外地申请者不要邮寄原件，请把您的申请材料复印件加盖公司或学校公章，或邮寄公证件既可。

2.身份证的原件、复印件和译文;或提供护照，不需提交翻译件。

3.两张张两寸照片;(黑白彩色均可)

4.注册报名费(银行汇票或信用卡支付)，请确认信用卡可以从国外付款，否则会影响您的注册返回时间;如果不能确定建议您用汇票交纳注册费。(信用卡支付请在英文网站上注册时直接输入信用卡详细信息，英国总部收到您的书面注册材料后才会从您的信用卡上划帐)。

综上所述就是关于ACCA问题的解答，希望对于各位小伙伴有用，小编将持续为大家更新ACCA相关内容。

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。

5 The directors of Blaina Packaging Co (BPC), a well-established manufacturer of cardboard boxes, are currently

considering whether to enter the cardboard tube market. Cardboard tubes are purchased by customers whose

products are wound around tubes of various sizes ranging from large tubes on which carpets are wound, to small

tubes around which films and paper products are wound. The cardboard tubes are usually purchased in very large

quantities by customers. On average, the cardboard tubes comprise between 1% and 2% of the total cost of the

customers’ finished product.

The directors have gathered the following information:

(1) The cardboard tubes are manufactured on machines which vary in size and speed. The lowest cost machine is

priced at $30,000 and requires only one operative for its operation. A one-day training course is required in order

that an unskilled person can then operate such a machine in an efficient and effective manner.

(2) The cardboard tubes are made from specially formulated paper which, at times during recent years, has been in

short supply.

(3) At present, four major manufacturers of cardboard tubes have an aggregate market share of 80%. The current

market leader has a 26% market share. The market shares of the other three major manufacturers, one of which

is JOL Co, are equal in size. The product ranges offered by the four major manufacturers are similar in terms of

size and quality. The market has grown by 2% per annum during recent years.

(4) A recent report on the activities of a foreign-based multinational company revealed that consideration was being

given to expanding operations in their packaging division overseas. The division possesses large-scale automated

machinery for the manufacture of cardboard tubes of any size.

(5) Another company, Plastic Tubes Co (PTC) produces a narrow, but increasing, range of plastic tubes which are

capable of housing small products such as film and paper-based products. At present, these tubes are on average

30% more expensive than the equivalent sized cardboard tubes sold in the marketplace.

Required:

(a) Using Porter’s five forces model, assess the attractiveness of the option to enter the market for cardboard

tubes as a performance improvement strategy for BPC. (10 marks)

正确答案：
(a) In order to assess the attractiveness of the option to enter the market for spirally-wound paper tubes, the directors of BPC
could make use of Michael Porter’s ‘five forces model’.
In applying this model to the given scenario one might conclude that the relatively low cost of the machine together with the
fact that an unskilled person would only require one day’s training in order to be able to operate a machine, constitute
relatively low costs of entry to the market. Therefore one might reasonably conclude that the threat of new entrants might be
high. This is especially the case where the market is highly fragmented.
The fact that products are usually purchased in very large quantities by customers together with the fact that there is little real
difference between the products of alternative suppliers suggests that customer (buyer) power might well be very high. The
fact that the paper tubes on average only comprise between 1% and 2% of the total cost of the purchaser’s finished product
also suggests that buyer power may well be very high.
The threat from suppliers could be high due to the fact that the specially formulated paper from which the tubes are made is
sometimes in short supply. Hence suppliers might increase their prices with consequential diminution in gross margin of the
firms in the marketplace.
The threat from competitive rivals will be strong as the four major players in the market are of similar size and that the market
is a slow growing market. The market leader currently has 26% of the market and the three nearest competitors hold
approximately 18% of the market.
The fact that Plastic Tubes Co (PTC) produces a narrow range of plastic tubes constitutes a threat from a substitute product.
This threat will increase if the product range of PTC is extended and the price of plastic tubes is reduced.
The fact that a foreign-based multinational company is considering entering this market represents a significant threat from a
potential new entrant as it would appear that the multinational company might well be able to derive economies of scale from
large scale automated machinery and has manufacturing flexibility.
Low capital barriers to entry might appeal to BPC but they would also appeal to other potential entrants. The low growth
market, the ease of entry, the existence of established competitors, a credible threat of backward vertical integration by
suppliers, the imminent entry by a multi-national, a struggling established competitor and the difficulty of differentiating an
industrial commodity should call into question the potential of BPC to achieve any sort of competitive advantage. If BPC can
achieve the position of lowest cost producer within the industry then entry into the market might be a good move. In order
to assess whether this is possible BPC must consider any potential synergies that would exist between its cardboard business
and that of the tubes operation.
From the information available, the option to enter the market for cardboard tubes appears to be unattractive. The directors
of BPC should seek alternative performance improvement strategies.

(c) You have just been advised of management’s intention to publish its yearly marketing report in the annual report

that will contain the financial statements for the year ending 31 December 2005. Extracts from the marketing

report include the following:

‘Shire Oil Co sponsors national school sports championships and the ‘Shire Ward’ at the national teaching

hospital. The company’s vision is to continue its investment in health and safety and the environment.

‘Our health and safety, security and environmental policies are of the highest standard in the energy sector. We

aim to operate under principles of no-harm to people and the environment.

‘Shire Oil Co’s main contribution to sustainable development comes from providing extra energy in a cleaner and

more socially responsible way. This means improving the environmental and social performance of our

operations. Regrettably, five employees lost their lives at work during the year.’

Required:

Suggest performance indicators that could reflect the extent to which Shire Oil Co’s social and environmental

responsibilities are being met, and the evidence that should be available to provide assurance on their

accuracy. (6 marks)

正确答案：
(c) Social and environmental responsibilities
Performance indicators
■ Absolute ($) and relative (%) level of investment in sports sponsorship, and funding to the Shire Ward.
■ Increasing number of championship events and participating schools/students as compared with prior year.
■ Number of medals/trophies sponsored at events and/or number awarded to Shire sponsored schools/students.
■ Number of patients treated (successfully) a week/month. Average bed occupancy (daily/weekly/monthly and cumulative
to date).
■ Staffing levels (e.g. of volunteers for sports events, Shire Ward staff and the company):
? ratio of starters to leavers/staff turnover;
? absenteeism (average number of days per person per annum).
1 Withdrawal of the new licence would not create a going concern issue.
2 May also be described as ‘exploration and evaluation’ costs or ‘discovery and assessment’.
■ Number of:
– breaches of health and safety regulations and environmental regulations;
– oil spills;
– accidents and employee fatalities;
– insurance claims.
Evidence
Tutorial note: As there is a wide range of performance indicators that candidates could suggest, there is always a wide range
of possible sources of audit evidence. As the same evidence may contribute to providing assurance on more than one
measure they are not tabulated here, to avoid duplication. However, candidates may justifiably adopt a tabular layout. Also
note, that where measures may be expressed as evidence (e.g. trophies awarded) marks should be awarded only once.
■ Actual level of investment ($) compared with budget and budget compared with prior period.
Tutorial note: Would expect actual to be at least greater than prior year if performance in these areas (health and
safety) has improved.
■ Physical evidence of favourable increases on prior year, for example:
? medals/cups sponsored;
? number of beds available.
■ Increase in favourable press coverage/reports of sponsored events. (Decrease in adverse press about
accidents/fatalities.)
■ Independent surveys (e.g. by marine conservation organisations, welfare groups, etc) comparing Shire favourably with
other oil producers.
■ A reduction in fines paid compared with budget (and prior year).
■ Reduction in legal fees and claims being settled as evidenced by fee notes and correspondence files.
■ Amounts settled on insurance claims and level of insurance cover as compared with prior period.

2 (a) Discuss the nature of the financial objectives that may be set in a not-for-profit organisation such as a charity

or a hospital. (8 marks)

正确答案：

2 (a) In the case of a not-for-profit (NFP) organisation, the limit on the services that can be provided is the amount of funds that
are available in a given period. A key financial objective for an NFP organisation such as a charity is therefore to raise as
much funds as possible. The fund-raising efforts of a charity may be directed towards the public or to grant-making bodies.
In addition, a charity may have income from investments made from surplus funds from previous periods. In any period,
however, a charity is likely to know from previous experience the amount and timing of the funds available for use. The same
is true for an NFP organisation funded by the government, such as a hospital, since such an organisation will operate under
budget constraints or cash limits. Whether funded by the government or not, NFP organisations will therefore have the
financial objective of keeping spending within budget, and budgets will play an important role in controlling spending and in
specifying the level of services or programmes it is planned to provide.
Since the amount of funding available is limited, NFP organisations will seek to generate the maximum benefit from available
funds. They will obtain resources for use by the organisation as economically as possible: they will employ these resources
efficiently, minimising waste and cutting back on any activities that do not assist in achieving the organisation’s non-financial
objectives; and they will ensure that their operations are directed as effectively as possible towards meeting their objectives.
The goals of economy, efficiency and effectiveness are collectively referred to as value for money (VFM). Economy is
concerned with minimising the input costs for a given level of output. Efficiency is concerned with maximising the outputs
obtained from a given level of input resources, i.e. with the process of transforming economic resources into desires services.
Effectiveness is concerned with the extent to which non-financial organisational goals are achieved.
Measuring the achievement of the financial objective of VFM is difficult because the non-financial goals of NFP organisations
are not quantifiable and so not directly measurable. However, current performance can be compared to historic performance
to ascertain the extent to which positive change has occurred. The availability of the healthcare provided by a hospital, for
example, can be measured by the time that patients have to wait for treatment or for an operation, and waiting times can be
compared year on year to determine the extent to which improvements have been achieved or publicised targets have been
met.

Lacking a profit motive, NFP organisations will have financial objectives that relate to the effective use of resources, such as
achieving a target return on capital employed. In an organisation funded by the government from finance raised through
taxation or public sector borrowing, this financial objective will be centrally imposed.

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