ACCA考试备考已经开始，学习计划制定好了吗？

发布时间：2020-03-12

ACCA考试共有16门科目，其中12都是必修科目（最后四科为四选二）。繁多的考试科目让不少学员在制定学习计划时犯了难，不知道该如何去安排时间学习。鉴于此，51题库考试学习网在下面为大家带来ACCA备考学习计划的相关信息，以供参考。

在备考时，我们首先要有一个大概的粗框架。ACCA每门科目大约需要150-200小时准备。当然了，每个科目具体时间的长短取决于课程本身的难易、你原先对这方面知识的了解程度以及时间安排的效率等诸多因素。因此，这个时间仅供参考。考生在备考时，如果每周看书做题20-25小时，同时准备三门课要大约20周的时间。因此，小伙伴们如果觉得时间不够，就不要好高骛远，一次考两门为佳。毕竟，ACCA考试费比较贵。

除了从考试内容来制定学习计划外，我们还可以通过教材内容制定学习计划。当你完成了ACCA考试报名并购书后，根据书的厚度，练习题量的多少，安排一个切实的学习计划。注意，小伙伴们在制定学习计划时一定要细化，不能太过笼统，比如说，“我要1个月内看完三本书”。先要看一下你自己的阅读速度，10page每小时大概是一个比较实际的速度。不同的人阅读速度不同，小伙伴们要根据自己的实际情况进行调整。

 除了教材学习之外，小伙伴们也应该去做一些练习题。在做题时，我们应该看一下练习题有多少题，估算一下练习时间。同时，每道题都有分值的，如果考试的时候，10分值的题目只能分配18分钟时间。如果花费的时间较多，很可能导致考试的时候时间不够用。作为练习，时间可以多一些，因为除了做题，你还要分析答案。因此，在日常练习时，10分值的题可以是大约用25-30分钟，一道20-30分值的中型题，最少要一个小时。小伙伴们在日常练习时，也要注意不断提升自己的做题速度哦。

除了做练习题，做ACCA全真试题也是很重要的。有不少题目被直接拷贝到练习题中(Authorized Reproduce)，也有些题目是被做过略微修改。这些题目都能够在ACCA官网上面获得。

一般来说，做全真题的目的首先是让大家熟悉每年ACCA考官出题的风格以及大致的一个答题思路，其次是让大家在真正的时间压力下感受一下考试的感觉，考验一下你答题，尤其是写字的速度。毕竟ACCA考试的F阶段均为机考，全英文答题模式比较耗时间。小伙伴们做真题时，数量不能太少，最少完整地做两三套全真题。

以上就是关于ACCA学习计划的相关情况。51题库考试学习网提醒：具体情况具体分析，小伙伴们在做题时如果感觉自己的学习效果超过或者低于计划预期，那么要记得及时调整学习节奏哦。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。

The following statements have been made about life cycle costing:

(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

Which of the above statements is/are correct?

A.(i) and (iii)

B.(iii) only

C.(i) and (iv)

D.(ii) only

正确答案：B

All of the statements are false except statement (iii).

(d) Wader has decided to close one of its overseas branches. A board meeting was held on 30 April 2007 when a

detailed formal plan was presented to the board. The plan was formalised and accepted at that meeting. Letters

were sent out to customers, suppliers and workers on 15 May 2007 and meetings were held prior to the year

end to determine the issues involved in the closure. The plan is to be implemented in June 2007. The company

wish to provide $8 million for the restructuring but are unsure as to whether this is permissible. Additionally there

was an issue raised at one of the meetings. The operations of the branch are to be moved to another country

from June 2007 but the operating lease on the present buildings of the branch is non-cancellable and runs for

another two years, until 31 May 2009. The annual rent of the buildings is $150,000 payable in arrears on

31 May and the lessor has offered to take a single payment of $270,000 on 31 May 2008 to settle the

outstanding amount owing and terminate the lease on that date. Wader has additionally obtained permission to

sublet the building at a rental of $100,000 per year, payable in advance on 1 June. The company needs advice

on how to treat the above under IAS37 ‘Provisions, Contingent Liabilities and Contingent Assets’. (7 marks)

Required:

Discuss the accounting treatments of the above items in the financial statements for the year ended 31 May

2007.

Note: a discount rate of 5% should be used where necessary. Candidates should show suitable calculations where

necessary.

正确答案：

(d) A provision under IAS37 ‘Provisions, Contingent Liabilities and Contingent assets’ can only be made in relation to the entity’s
restructuring plans where there is both a detailed formal plan in place and the plans have been announced to those affected.
The plan should identify areas of the business affected, the impact on employees and the likely cost of the restructuring and
the timescale for implementation. There should be a short timescale between communicating the plan and starting to
implement it. A provision should not be recognised until a plan is formalised.
A decision to restructure before the balance sheet date is not sufficient in itself for a provision to be recognised. A formal plan
should be announced prior to the balance sheet date. A constructive obligation should have arisen. It arises where there has
been a detailed formal plan and this has raised a valid expectation in the minds of those affected. The provision should only
include direct expenditure arising from the restructuring. Such amounts do not include costs associated with ongoing business
operations. Costs of retraining staff or relocating continuing staff or marketing or investment in new systems and distribution
networks, are excluded. It seems as though in this case a constructive obligation has arisen as there have been detailed formal
plans approved and communicated thus raising valid expectations. The provision can be allowed subject to the exclusion of
the costs outlined above.
Although executory contracts are outside IAS37, it is permissible to recognise a provision that is onerous. Onerous contracts
can result from restructuring plans or on a stand alone basis. A provision should be made for the best estimate of the excess
unavoidable costs under the onerous contract. This estimate should assess any likely level of future income from new sources.
Thus in this case, the rental income from sub-letting the building should be taken into account. The provision should be

(ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK without

giving rise to a UK income tax liability. (2 marks)

正确答案：
(ii) Tax-free accommodation
It is not possible for Messier Ltd to provide Galileo with tax-free accommodation. The provision of accommodation by an
employer to an employee will give rise to a taxable benefit unless it is:
– necessary for the proper performance of the employee’s duties, e.g. a caretaker; or
– for the better performance of the employee’s duties and customary, e.g. a hotel manager; or
– part of arrangements arising out of threats to the employee’s security, e.g. a government minister.
As a manager of Messier Ltd Galileo is unable to satisfy any of the above conditions.

(d) Discuss the main benefits that might accrue from the successful implementation of a Total Quality

Management programme by the management of the combined entity. (5 marks)

正确答案：
(d) The benefits that might accrue from the successful implementation of a Total quality management programme by the
management of the combined entity include the following:
– There will be an increased awareness of all personnel within Quicklink Ltd of the need to establish a ‘quality culture’
within the company which will provide a basis of improved performance throughout the organisation.
– The successful adoption of a TQM philosophy would ensure that there is a real commitment to ‘continuous improvement’
in all processes.
– It would place a greater focus on customer satisfaction since at the heart of any TQM programme is a deep-seated
commitment to the satisfaction of every customer.
– There would be a greater emphasis upon teamwork which would be used in a number of forms e.g. quality circles which
could be established with a view to improving performance within every area of the business. The fostering of team spirit
will also improve communication within Quicklink Ltd.
– A major characteristic of a TQM programme is process-redesign which is used to simplify processes, systems,
procedures and the organisation itself. In this respect the adoption of a TQM philosophy will be invaluable since the
integration of the Quicklink Ltd and Celer Transport businesses will require, of necessity, a detailed review of those
processes currently employed.
– The adoption of a TQM philosophy will necessitate the monitoring of quality costs in order to measure whether the
objective of continuous improvement is being achieved. In this respect the aim will be to eliminate internal failure costs
such as late deliveries and lost items which are clearly detrimental to a business which operates in the transport and
haulage industry.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签