2019年ACCA通过率及考试的相关内容

发布时间：2020-04-19

大家想知道2019年ACCA考试的通过率吗，那就喊上你的小伙伴一起来51题库考试学习网查看具体内容吧，别错过哦。

1、初始阶段4门考试（F1-F4），难度下降幅度很大！

12月考季中，前4科通过率分别为83%，64%，72%，82%。

从数据可能看不出趋势，但结合2017年12月以来的数字就能看出了，F1科目通过率从77%升至9月的83%，再到12月的83%，算是上升势态稳住了。

F4同样，完成了从77%到80%再到82%的跃升。

所以前四门的基础课程可以一笑而过了。

2、SBL，SBR两个新科目通过率正在升高！

12月考季是SBL和SBR两个新科目的第二次亮相，通过率数据很能反映官方对新科目的设定。

结合2018年9月考季的数据可以看出，很明显的是，SBL通过率由45%升高到12月的48%，上涨了整整3个百分点。虽然只是3个百分点，但它的实际意义是非常重要的。
12月的考试一结束，不少同学吐槽题的难度大，能考过就是见鬼了，结果成绩一出，纷纷感慨果然见鬼了，50分飘过的大有人在。

3、AA审计与认证业务，通过率也将上升！

这个科目，历来都是通过率最低的科目。但审计确实一门较为严谨的科目，在知识点的考察方面还要同时考虑到知识的实用性，但也正因为证书本身的权威性提升，让ACCA持证人被越来越多的金融机构认可。从2011年开始，ACCA的通过率开始逐渐上升，再到现在的趋于稳定，所以据立品君推测，2019年的通过率也不会低，好好准备，通过率依然会在40%往上。

ACCA是当今世界上规模最大、发展最快的全球性专业会计师组织，考取这个证书以后，年薪可以高达10万—100万，是名副其实的会计师界的“金饭碗”，今年就是考取ACCA证书的好机会，2019年，ACCA是最容易通过的一年！

在ACCA中国迎来第30个年头里，中国内地有超过7000名专业人士成功申请成为ACCA会员，超过7.8万人申请成为ACCA学员。

可以预见的是，下一步，高端人才争夺战将成为各大城市的重点，想成为被争夺的“实力人才”，就要抓住政策的机遇，同时不断提升自身能力，早日成为ACCA持证人，为自己未来的职业发展规划增添“砝码”。

考试通过率最能反映考试的难度了，也可以从侧面获取考试的信息，大家一定要仔细查看通过率，没准今年通过考试的就是你。

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。

(ii) An evaluation of the environmental and sustainability implications of the Giant Dam Project; (8 marks)

正确答案：
(ii) Environmental and sustainability implications of the Giant Dam Project
In our preparation for the bid to act as principal contractor for the Giant Dam Project, we established that there were
two prominent negative implications of the project but these are, in our view, more than offset by two major
environmental positives.
The environmental arguments against the Giant Dam Project both concern the flooding of the valley behind the dam.
Regrettably, it seems that there will be some loss of important habitats. This, in turn, may mean the removal of balanced
environmental conditions for certain animal and plant species. In addition, the flooding of the valley will result in the
loss of productive farmland. This will mean reduced capacity for the host country to grow food and thus support citizens
such as the members of First Nation. From our point of view, as the board of R&M, however, we would remind
shareholders and other observers that the decisions involving the size and positioning of the Giant Dam were taken by
the client, the government. It is R&M’s job, having won the contract as principal contractor, to now carry out the plans,
regardless of our own views.
Happily, however, there are two very powerful environmental arguments in favour of the Giant Dam Project. It will create
a large source of clean energy for economic development that will be sustainable, as it will create no carbon emissions
nor will it consume any non-renewable resources as it does so (compared to, for example, fossil fuels).
At a time when people are becoming very concerned about greenhouse gases produced from conventional power
generation, the Giant Dam Project will contribute to the East Asian country’s internationally agreed carbon reduction
targets. This, in turn, will contribute to the reduction of greenhouse gases in the environment.
It is clear that the construction of the Giant Dam Project is an environmental conundrum with strong arguments on both
sides. The deciding factor may be the opinion that we each have of the desirability of economic growth in the East Asian
country (which the energy from the dam is intended to support). It seems that Stop-the-dam values the preservation of
the original environment more than the economic growth that the energy from the dam would support. The client does
not agree with this assessment and we are happy to be involved with a project that will create such a useful source of
renewable and non-polluting energy.

(ii) A proposal which will increase the after tax proceeds from the sale of the Snapper plc loan stock and a

reasoned recommendation of a more appropriate form. of external finance. (3 marks)

正确答案：
(ii) Proposal to increase the after tax proceeds from the sale of the loan stock
AS should delay the sale of the loan stock until after 5 April 2008. The gain made at the time of the takeover would
then crystallise in 2008/09 and would be covered by the annual exemption for that year. The net proceeds would be
increased by the capital gains tax saved of ￡3,446 (￡8,616 x 40%).
More appropriate forms of external finance
A bank overdraft is not the most appropriate form. of long term business finance. This is because the bank can demand
repayment of the overdraft at any time and the rates of interest charged are fairly high.
AS should seek long term finance for his long term business needs, for example a bank loan secured on the theatre, and
use the bank overdraft to finance the working capital required on a day-to-day basis.

5 Crusoe has contacted you following the death of his father, Noland. Crusoe has inherited the whole of his father’s

estate and is seeking advice on his father’s capital gains tax position and the payment of inheritance tax following his

death.

The following information has been extracted from client files and from telephone conversations with Crusoe.

Noland – personal information:

– Divorcee whose only other relatives are his sister, Avril, and two grandchildren.

– Died suddenly on 1 October 2007 without having made a will.

– Under the laws of intestacy, the whole of his estate passes to Crusoe.

Noland – income tax and capital gains tax:

– Has been a basic rate taxpayer since the tax year 2000/01.

– Sales of quoted shares resulted in:

– Chargeable gains of ￡7,100 and allowable losses of ￡17,800 in the tax year 2007/08.

– Chargeable gains of approximately ￡14,000 each tax year from 2000/01 to 2006/07.

– None of the shares were held for long enough to qualify for taper relief.

Noland – gifts made during lifetime:

– On 1 December 1999 Noland gave his house to Crusoe.

– Crusoe has allowed Noland to continue living in the house and has charged him rent of ￡120 per month

since 1 December 1999. The market rent for the house would be ￡740 per month.

– The house was worth ￡240,000 at the time of the gift and ￡310,000 on 1 October 2007.

– On 1 November 2004 Noland transferred quoted shares worth ￡232,000 to a discretionary trust for the benefit

of his grandchildren.

Noland – probate values of assets held at death: ￡

– Portfolio of quoted shares 370,000

Shares in Kurb Ltd 38,400

Chattels and cash 22,300

Domestic liabilities including income tax payable (1,900)

– It should be assumed that these values will not change for the foreseeable future.

Kurb Ltd:

– Unquoted trading company

– Noland purchased the shares on 1 December 2005.

Crusoe:

– Long-standing personal tax client of your firm.

– Married with two young children.

– Successful investment banker with very high net worth.

– Intends to gift the portfolio of quoted shares inherited from Noland to his aunt, Avril, who has very little personal

wealth.

Required:

(a) Prepare explanatory notes together with relevant supporting calculations in order to quantify the tax relief

potentially available in respect of Noland’s capital losses realised in 2007/08. (4 marks)

正确答案：

 

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