火速围观！2020年ACCA考试将发生的大变化

发布时间：2020-01-03



想必各位ACCAer已经对即将到来的3月考试摩拳擦掌跃跃欲试了。这几日大学生朋友们都陆续放寒假回家了，正好修整一番，迎接两个月后的战斗。当然学霸们趁别人都在度假时，偷偷翻起参考书，狠狠复习一把也是很棒棒的。51题库考试学习网认为，这段时间正好可以补充下关于考试的最新信息和政策变化，俗话说，知彼知己百战不殆嘛。

51题库考试学习网准备了一份2020年ACCA考试变化汇总，这里分享给大家。

考试形式变化

2020年的ACCA考试中最显著的一项改变是部分科目由笔试改为机考。

2017年12月将是F5~F9科目笔试的最后一个考季，自2018年3月起，中国大陆地区将全面推行F5~F9的分季机考。机考和笔试在考查的知识点上并无差别，只是答题方式由试卷改为电脑在线答题。关于机考和笔试的不同之处，51题库考试学习网检索了一遍相关信息，大致有这些。

首先机考的时间会比笔试长一些。机考的答题时间为3小时20分钟，笔试是3小时15分钟。

此外，考试的题型也有变化。机考的客观题题型多样，比如Multiple choice，Multiple response，Fill in the blank，Drag and drop，Hot spot/Hot area，而笔试只有多选题。

主观题部分，机考要求考生使用电子表格程序和文字处理程序提供解答，比如用spreadsheet或Excel。而笔试只要求考生书写答案，以及绘制表格。

对于考试形式的变化，需要一个适应过程，建议各位考生们利用好这段时间，提前训练机考习惯，做到有备无患。

科目名称变化

由于新大纲的上线，ACCA考试将取消旧科目，换用新的命名系统。在体系上，新的课程将被分为三个阶段，而非之前的两阶段。之前的F1-F3科目将被纳入Applied Knowledge阶段，之前的F4-F9科目，将被纳入Applied Skills阶段，之前的P1-P7科目，将被纳入新的Strategic Professional阶段。此外，之前所有F和P类缩写命名将取消，改为直接称课程名，例如F1将改为直接称Accountant Business。

P阶段科目变化

专业阶段（即P阶段）的课程将被重新设计，并更名为“战略专业”（Strategic Professional）。全新设计的P阶段课程将加入一项新的科目《战略商业领袖Strategic Business Leader》，新科目引入后，原本的P1和P3科目将取消。这项全新科目将利用现实世界中的场景作为挑战，要求学员在评估，整合和陈述答案的过程中运用技术能力，专业能力并结合职业道德素养。

此外，“战略专业”阶段还将新增一门《战略商业报告Strategic Business Reporting》。新科目在原本P2公司报告的基础上进行了增强，要求学员运用更商业的语言，向更广泛的利益相关者阐述报告及交易活动的影响。

对于2018年9月之前通过P1和P3考试的同学，通过记录将被转换到《战略商业领袖》科目上。通过P2的同学，通过记录将被转换到《战略商业报告》科目上。而只通过P1或P3其中一门的同学，则必须完成新的《战略商业领袖》科目考试。所以各位对新科目不适应的同学们，要抓紧时间争取在改变生效前通过P1和P3哦。

职业道德模块变化

职业道德一向被视为会计行业从业者最重要的品质，一直以来，ACCA都将职业道德素养作业学员的重点培养项目。考生在通过F阶段的全部考试后，可以在网站上My ACCA里找到测试入口。将上线全新的“职业道德与专业技能模块”。新模块除职业道德外，将新增更多专业技能内容。新模块将更注重实践性，更贴近现实生活中的商业情境，提升学员个人综合能力和职场竞争力。

至于先完成现行职业道德模块还是等待新模块上线，51题库考试学习网建议已经开始P阶段考试的同学们直接先通过现有职业道德模块。未开始P阶段考试的同学可以等待新模块上线，好处在于：

1.可以通过学习新模块学到更多专业技能，据官方信息，新模块中的内容将对之后新版“战略专业阶段”考试很有帮助。

2.通过新版职业道德模块学习，可以获得一张证书，日后求职时放在简历里可能会成为加分项。

51题库考试学习网建议

ACCA考试作为国际公认的会计师执业资格考试，一直都紧跟行业发展，不断调整自己的考试内容，以最新的行业准则来培养会员，可以说是相当的与时俱进了。作为考生的我们，也要随时调整自己的学习方法和侧重点，努力适应每一次改变。51题库考试学习网认为，在复习时，还是需要以大纲为重，了解最新考试变化，并对自己的复习方法做出调整。51题库考试学习网预祝各位同学在即将到来的3月考季中旗开得胜。

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) Identify the most appropriate approved share option scheme for Happy Home Ltd. Outline the scheme

requirements and the tax benefits of using it compared to the current unapproved scheme. (6 marks)

正确答案：
(b) Share option scheme
The scheme that is best suited to Happy Home Limited is the enterprise management incentive (EMI) scheme. This share
option scheme is aimed at small fast growing companies, and because the potential risks are considered to be higher, the
available rewards are greater.
To qualify, the company must be a trading company, carrying out a qualifying trade in the United Kingdom, with gross assets
no more than ￡30m. The company must not be under the control of another company.
A qualifying company can grant each employee unexercised options over shares worth up to ￡100,000 per employee subject
to a total overall limit of unexercised options of ￡3 million. The options must be granted for commercial reasons to recruit and
retain the employee(s).
A qualifying employee is one who works on average 25 hours per week or 75% of their working time and who does not
(together with his/her associates) have a material interest in the company.
No income tax or national insurance is charged on either the grant or the exercise of the option provided that the option is
exercised not more than 10 years from the date of the grant and the amount paid is not less than the market value of the
shares at the time the option was granted.
On the sale of the shares, capital gains tax will apply, but business asset taper relief is available. Also in this case, the taper
relief starts from the date the option is granted and not from the date of exercise, as is the case with other option schemes.

(b) Describe five main barriers to an effective appraisal interview. (10 marks)

正确答案：
(b) The appraisal system should be well constructed and fair to both the individual and the organisation. However, there are a number of barriers, often because employees see the appraisal as one or more of the following:
Confrontation due to lack of agreement on performance, badly explained or subjective feedback, performance based on recent events or disagreement on longer term activities.
Judgement, the appraisal is seen as a one sided process based entirely on the manager’s perspective.
Chat is the worst of all worlds. The appraisal interview is seen as an informal, loosely constructed and badly managed conversation without purpose.
Unfinished business is when the appraisal is not seen as part of a continuing process of performance management.
An annual event when the appraisal is seen as largely irrelevant and simply an event to set annual targets that quickly become out of date.
A system of bureaucracy based on forms devised solely to satisfy the organisation’s human resources department so that its main purpose, that of identifying individual and organisation performance and improvement, is forgotten.

(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm of

Chartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)

正确答案：
(ii) Consultation – it may not be possible to hold extensive consultations on specialist issues within a small firm, due to a
lack of specialist professionals. There may be a lack of suitably experienced peers to discuss issues arising on client
engagements. Arrangements with other practices for consultation may be necessary.
Training/Continuing Professional Development (CPD) – resources may not be available, and it is expensive to establish
an in-house training function. External training consortia can be used to provide training/CPD for qualified staff, and
training on non-exam related issues for non-qualified staff.
Review procedures – it may not be possible to hold an independent review of an engagement within the firm due to the
small number of senior and experienced auditors. In this case an external review service may be purchased.
Lack of specialist experience – where special skills are needed within an engagement; the skills may be bought in, for
example, by seconding staff from another practice. Alternatively if work is too specialised for the firm, the work could be
sub-contracted to another practice.
Working papers – the firm may lack resources to establish an in-house set of audit manuals or standard working papers.
In this case documentation can be provided by external firms or professional bodies.

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