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。

4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a television

company to make a film which will be broadcast on the television company’s network. The fee agreed for the

film was $5 million with a further $100,000 to be paid every time the film is shown on the television company’s

channels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million and

delivered to the television company on 1 April 2007. The television company paid the fee of $5 million on

30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it,

the costs of which would be deducted from any future payments to Router. The directors of Router wish to

recognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May

2007. (5 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.

正确答案：
(a) Under IAS18 ‘Revenue’, revenue on a service contract is recognised when the outcome of the transaction can be measured
reliably. For revenue arising from the rendering of services, provided that all of the following criteria are met, revenue should
be recognised by reference to the stage of completion of the transaction at the balance sheet date (the percentage-ofcompletion
method) (IAS18 para 20):
(a) the amount of revenue can be measured reliably;
(b) it is probable that the economic benefits will flow to the seller;
(c) the stage of completion at the balance sheet date can be measured reliably; and
(d) the costs incurred, or to be incurred, in respect of the transaction can be measured reliably.
When the above criteria are not met, revenue arising from the rendering of services should be recognised only to the extent
of the expenses recognised that are recoverable. Because the only revenue which can be measured reliably is the fee for
making the film ($5 million), this should therefore be recognised as revenue in the year to 31 May 2007 and matched against
the cost of the film of $4 million. Only when the television company shows the film should any further amounts of $100,000
be recognised as there is an outstanding ‘performance’ condition in the form. of the editing that needs to take place before the
television company will broadcast the film. The costs of the film should not be carried forward and matched against
anticipated future income unless they can be deemed to be an intangible asset under IAS 38 ‘Intangible Assets’. Additionally,
when assessing revenue to be recognised in future years, the costs of the editing and Router’s liability for these costs should
be assessed.

(b) Using sensitivity analysis, estimate by what percentage each of the under-mentioned items, taken separately,

would need to change before the recommendation in (a) above is varied:

(i) Initial outlay;

(ii) Annual contribution. (4 marks)

正确答案：

5 Gagarin wishes to persuade a number of wealthy individuals who are business contacts to invest in his company,

Vostok Ltd. He also requires advice on the recoverability of input tax relating to the purchase of new premises.

The following information has been obtained from a meeting with Gagarin.

Vostok Ltd:

– An unquoted UK resident company.

– Gagarin owns 100% of the company’s ordinary share capital.

– Has 18 employees.

– Provides computer based services to commercial companies.

– Requires additional funds to finance its expansion.

Funds required by Vostok Ltd:

– Vostok Ltd needs to raise ￡420,000.

– Vostok Ltd will issue 20,000 shares at ￡21 per share on 31 August 2008.

– The new shareholder(s) will own 40% of the company.

– Part of the money raised will contribute towards the purchase of new premises for use by Vostok Ltd.

Gagarin’s initial thoughts:

– The minimum investment will be 5,000 shares and payment will be made in full on subscription.

– Gagarin has a number of wealthy business contacts who may be interested in investing.

– Gagarin has heard that it may be possible to obtain tax relief for up to 60% of the investment via the enterprise

investment scheme.

Wealthy business contacts:

– Are all UK resident higher rate taxpayers.

– May wish to borrow the funds to invest in Vostok Ltd if there is a tax incentive to do so.

New premises:

– Will cost ￡446,500 including value added tax (VAT).

– Will be used in connection with all aspects of Vostok Ltd’s business.

– Will be sold for ￡600,000 plus VAT in six years time.

– Vostok Ltd will waive the VAT exemption on the sale of the building.

The VAT position of Vostok Ltd:

– In the year ending 31 March 2009, 28% of Vostok Ltd’s supplies will be exempt for the purposes of VAT.

– This percentage is expected to reduce over the next few years.

– Irrecoverable input tax due to the company’s partially exempt status exceeds the de minimis limits.

Required:

(a) Prepare notes for Gagarin to use when speaking to potential investors. The notes should include:

(i) The tax incentives immediately available in respect of the amount invested in shares issued in

accordance with the enterprise investment scheme; (5 marks)

正确答案：
(a) (i) The tax incentives immediately available
Income tax
– The investor’s income tax liability for 2008/09 will be reduced by 20% of the amount subscribed for the shares.
– Up to half of the amount invested can be treated as if paid in 2007/08 rather than 2008/09. This is subject to a
maximum carryback of ￡50,000.
This ability to carryback relief to the previous year is useful where the investor’s income in 2008/09 is insufficient
to absorb all of the relief available.
Tutorial note
There would be no change to the income tax liability of 2007/08 where an amount is treated as if paid in that year.
This ensures that such a claim does not affect payments on account under the self assessment system. Instead, the
tax refund due is calculated by reference to 2007/08 but is deducted from the next payment of tax due from the
taxpayer or is repaid to the taxpayer.
Capital gains tax deferral
– For every ￡1 invested in Vostok Ltd, an investor can defer ￡1 of capital gain and thus, potentially, 40 pence of
capital gains tax.
– The gain deferred can be in respect of the disposal of any asset.
– The shares must be subscribed for within the four year period starting one year prior to the date on which the
disposal giving rise to the gain took place.

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