大家知道ACCA要考多少分才算及格吗？

发布时间：2019-12-27

ACCA是国内十大含金量最高证书，在我国也俗称为国际注册会计师，知名度仅次于CPA，以全英文考试、科目众多、难度较大、含金量高等的特点，在财会领域的地位不可撼动，目前在中国已拥有超过2万多名会员和4万多名学员，深受在职人士的青睐。那么，大家知道ACCA要考多少分才算及格吗？今天51题库考试学习网将给大家带来ACCA考试相关内容，希望可以帮助大家提前了解。

ACCA考试采用百分制及格成绩为50分，每科成绩合格后予以保留。另外ACCA官方给出的最新的考试年限政策为：F阶段不再设定年限，P阶段年限为7年(从第一门通过P阶段科目开始算起)。

看了ACCA的及格分数后，那关于ACCA的其他内容你知道吗？要不接着看下去吧！

ACCA机考规则

ACCA考前规则

1.考生须在开始前30分钟到达ACCA考试地点，由监考老师对考生进行核查考生本人身份证、ACCA注册号。

2.考生可选择开考前进行网上测试，也可选择开考前1小时到达考点，在机考中心进行测试，熟悉机考流程。

3.考生在考试开始前15分钟经过监考老师批准方可进入考场。逾时不得再进入考场。

进入考场后的规则

1.考生进入考场后必须把考试相关书籍材料等放到指定位置，并将手机等通讯设备关闭。考生只允许携带本人身份证、笔、单功能计算器进入考场，否则一律按作弊处理。

2.考试开始前，监考人员会宣读考场纪律;考生需要在电脑上输入个人信息，监考人员会核对考生的身份;身份核对后，电脑上会显示出3页考试操作指南，考生仔细阅读，得到监考人员的允许后才可点击考试科目，开始考试。

3.考试开始时，题目会直接在屏幕上显示，请直接在电脑上输入答案。

4.考试结束后，需要打印2份考试成绩通知单，自己保留一份，机考中心保留一份。

5.机考中心会在考试结束后上传考试成绩，72小时内成绩会上传到考生的MYACCA成绩记录中。

6.考试费用一旦缴付，如因考生自身原因缺考，作弃权处理，不须考虑退款事宜。机考中心保留因不可抗力因素调整机考时间或取消考试的权力。

截止到2020年，ACCA专业阶段考试仍在我国国内全面推行着笔考考试，但近日官方又发布重要改革信息，从2021年3月考试季开始，将在我国全面施行战略性专业课程的机考考试。根据查询结果显示，ACCA SP阶段机考考试的大体时间为2021年3月，香港地区为2021年9月。当然也有部分地区并没有确定大概的时间，例如：澳大利亚。在全面机考的大形势下，运用崭新的机考答题技巧已成为我们能否正常发挥，甚至超常发挥个人ACCA水平的重要因素。

好了，以上就是由51题库考试学习网为你带来的有关AACA考试相关信息了，想要获取更多信息的同学，请持续关注51题库考试学习网。

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。

(iii) problems with delegation; (4 marks)

正确答案：
(iii) Problems with delegation are threefold. Firstly, reluctance from managers who are afraid of losing control, who fear that subordinates may carry out the work badly and who are resentful of subordinate development. Secondly, there is the problem of lack of confidence, lack of self confidence in the manager and often a lack of confidence in the subordinates.Thirdly, there are problems of trust; that is the amount of trust the superior has in the subordinate and the trust that the subordinate feels the superior has in him or her.

(c) Assuming that Stuart:

(i) purchased 201,000 shares in Omega plc on 3 December 2005; and

(ii) dies on 20 December 2007,

calculate the potential inheritance tax (IHT) liability which would arise if Rebecca were to die on 1 March

2008, and no further tax planning measures were taken.

Assume that all asset values remain unchanged and that the current rates of inheritance tax continue to

apply. (6 marks)

正确答案：

 

(b) Explain the meaning of Stephanie’s comment: ‘I would like to get risk awareness embedded in the culture

at the Southland factory.’ (5 marks)

正确答案：
Embedded risk
Risk awareness is the knowledge of the nature, hazards and probabilities of risk in given situations. Whilst management will
typically be more aware than others in the organisation of many risks, it is important to embed awareness at all levels so as
to reduce the costs of risk to an organisation and its members (which might be measured in financial or non-financial terms).
In practical terms, embedding means introducing a taken-for-grantedness of risk awareness into the culture of an organisation
and its internal systems. Culture, defined in Handy’s terms as ‘the way we do things round here’ underpins all risk
management activity as it defines attitudes, actions and beliefs.
The embedding of risk awareness into culture and systems involves introducing risk controls into the process of work and the
environment in which it takes place. Risk awareness and risk mitigation become as much a part of a process as the process
itself so that people assume such measures to be non-negotiable components of their work experience. In such organisational
cultures, risk management is unquestioned, taken for granted, built into the corporate mission and culture and may be used
as part of the reward system.
Tutorial note: other meaningful definitions of culture in an organisational context are equally acceptable.

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