ACCA考试有时间限制吗？多久能考完？跟着51题库考试学习网来看

发布时间：2020-04-03

ACCA考试有时间限制吗？多久能考完？今天51题库考试学习网就来给小伙伴们解决这些问题，请小伙伴们跟着51题库考试学习网来看以下详细内容吧！

ACCA考试科目较多，因此报考的周期也较长。不过，对于ACCA的考试时间官方也并不是完全没有要求。ACCA官方规定ACCA每科考试时间根据考试科目不同时间也可能不一样。

1、ACCAAB-LW随时机考，当场知成绩，随报随考，费用固定。考试时间：2小时。及格成绩为50分。

2、PM-FM科目只有分季机考，每年3、6、9、12月4个考季，机考时间：3小时，另有10分钟时间阅读考前须知，及格成绩为50分。

3、ACCA战略阶段所有课程考试时间为3小时，及格成绩为50分，每科成绩合格后予以保留。特别注意的是ACCA一年共有4个考季，在一个ACCA考季里面最多可以报4门，而每年最多可以报考8门。

除此之外，在成为ACCA会员之前，ACCA考试有没有有效期？最晚多久考完？

ACCA有效期新规显示，ACCA应用阶段不再设有时间限制，从战略阶段通过第一门开始算有七年有效期，如果七年内没有全部通过，成绩将从开始考战略阶段第一年的科目开始滚筒式作废。而一旦全科通过并领取了ACCA证书后，ACCA证书是不会过期的，即官方不设时限，只要成为ACCA会员以后每年维持ACCA年费的正常支付，就可以保持ACCA资格。照这样说的话，那么大神每个考季报考4门全通过，那么不到1年不就全科通过了？

理想很美好，现实很骨感，虽然ACCA官方规定，每季可以报考4门考试，但是一年内最多只能报考8门，看似一年半的时间可以考完全科，但是，ACCA毕竟是国际盛行的会计资格考试，其有一定的考试难度，大部分学员都会经过1-2科目的重考。

当然，ACCA对于非常多的学员来说，都有1-9门不等的免考政策，因此在报考周期上，大家的时间也都是不尽相同的！

取得ACCA证书后的就业优势：

1、ACCA会员资格在国际上得到广泛认可，尤其得到欧盟立法以及许多国家公司法的承认。所以，拥有ACCA会员资格，就拥有了在世界各地就业的"通行证"。

2、ACCA的课程就是根据现时商务社会对财会人员的实际要求进行开发、设计的，特别注意培养学员的分析能力和在复杂条件下的决策、判断能力。系统的、高质量的培训给予学员真才实学，学员学成后能适应各种环境，并逐步成为具有全面管理素质的高级财务管理专家。

3、ACCA会员可在工商企业财务部门、审计/会计师事务所、金融机构和财政、税务部门从事财务和财务管理工作。很多会员在世界各地大公司担任高级职位（财务经理、财务总监CFO，甚至总裁CEO）。

好的，今天51题库考试学习网分享了关于ACCA考试的相关问题，相信大家看完以上内容都会觉得豁然开朗了。想了解更多考试相关资讯的小伙伴们请及时关注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。

14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200.

Which of the following could account fully for the difference?

A Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.

B The credit side of Beta’s account in Alpha’s records has been undercast by $500.

C An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.

D Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

正确答案：D

(c) Risk committee members can be either executive or non-executive.

Required:

(i) Distinguish between executive and non-executive directors. (2 marks)

正确答案：
(c) Risk committee members can be either executive on non-executive.
(i) Distinguish between executive and non-executive directors
Executive directors are full time members of staff, have management positions in the organisation, are part of the
executive structure and typically have industry or activity-relevant knowledge or expertise, which is the basis of their
value to the organisation.
Non-executive directors are engaged part time by the organisation, bring relevant independent, external input and
scrutiny to the board, and typically occupy positions in the committee structure.

4 David Silvester is the founder and owner of a recently formed gift packaging company, Gift Designs Ltd. David has

spotted an opportunity for a new type of gift packaging. This uses a new process to make waterproof cardboard and

then shapes and cuts the card in such a way to produce a container or vase for holding cut flowers. The containers

can be stored flat and in bulk and then simply squeezed to create the flowerpot into which flowers and water are then

put. The potential market for the product is huge. In the UK hospitals alone there are 200,000 bunches of flowers

bought each year for patients. David’s innovative product does away with the need for hospitals to provide and store

glass vases. The paper vases are simple, safe and hygienic. He has also identified two other potential markets; firstly,

the market for fresh flowers supplied by florists and secondly, the corporate gift market where clients such as car

dealers present a new owner with an expensive bunch of flowers when the customer takes delivery of a new car. The

vase can be printed using a customer’s design and logo and creates an opportunity for real differentiation and impact

at sales conferences and other high profile PR events.

David anticipates a rapid growth in Gift Designs as its products become known and appreciated. The key question is

how quickly the company should grow and the types of funding needed to support its growth and development. The

initial financial demands of the business have been quite modest but David has estimated that the business needs

￡500K to support its development over the next two years and is uncertain as to the types of funding best suited to

a new business as it looks to grow rapidly. He understands that business risk and financial risk is not the same thing

and is looking for advice on how he should organise the funding of the business. He is also aware of the need to avoid

reliance on friends and family for funding and to broaden the financial support for the business. Clearly the funding

required would also be affected by the activities David decides to carry out himself and those activities better provided

by external suppliers.

Required:

(a) Provide David with a short report on the key issues he should take into account when developing a strategy

for funding Gift Designs’ growth and development. (10 marks)

正确答案：

(a) To: David Silvester
From:
Funding strategy for Gift Designs Ltd
Clearly, you have identified a real business opportunity and face both business and financial risks in turning the opportunity
into reality. One possible model you can use is that of the product life cycle which as a one-product firm is effectively the life
cycle for the company. Linking business risk to financial risk is important – in the early stages of the business the business
risk is high and the high death rate amongst new start-ups is well publicised and, consequently, there is a need to go for low
financial risk. Funding the business is essentially deciding the balance between debt and equity finance, and equity offers the
low risk that you should be looking for. As the firm grows and develops so the balance between debt and equity will change.
A new business venture like this could in Boston Box terms be seen as a problem child with a non-existent market share but
high growth potential. The business risks are very high and consequently the financial risks taken should be very low and
avoid taking on large amounts of debt with a commitment to service the debt.
You need to take advantage of investors who are willing to accept the risks associated with a business start-up – venture
capitalists and business angels accept the risks associated with putting equity capital in but may expect a significant share
in the ownership of the business. This they will seek to realise once the business is successfully established. As the business
moves into growth and then maturity so the business risks will reduce and access to debt finance becomes feasible and cost
effective. In maturity the business should be able to generate significant retained earnings to finance further development.

Dividend policy will also be affected by the stage in the life cycle that the business has reached.
Yours,

(ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments are

due and identify any further issues relevant to Galileo relating to the payments. (3 marks)

正确答案：
(ii) Payment by instalments
The inheritance tax can be paid by instalments because Messier Ltd is an unquoted company controlled by Kepler at
the time of the gift and is still unquoted at the time of his death.
The tax is due in ten equal annual instalments starting on 30 November 2008.
Interest will be charged on any instalments paid late; otherwise the instalments will be interest free because Messier is
a trading company that does not deal in property or financial assets.
All of the outstanding inheritance tax will become payable if Galileo sells the shares in Messier Ltd.
Tutorial note
Candidates were also given credit for stating that payment by instalments is available because the shares represent at
least 10% of the company’s share capital and are valued at ￡20,000 or more.

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