青海省考生想知道的ACCA国际会计师考试的几种题型

发布时间:2020-01-10


截止今日,关于2020年3月份ACCA考试的题型暂未公布,通常来说主要分为客观题、案例客观题、主观题三个部分,近些年一些相关的政策正在改革,所以一切要以ACCA官方发布的考试大纲为主。对于F阶段的机考,51题库考试学习网为大家做出了相应的解答:

ACCA 机考题型介绍

(一)客观题(Objective test questions/ OT questions)客观题是指这些单一的,题干较短的,并且自动判分的题目。每道客观题的分值为2分,考生必须回答的完全正确才可以得分,即使回答正确一部分,也不能得到分数。

(二)案例客观题 (OT case questions)

案例客观题是ACCA引入的新题型,每道案例客观题都是由一组与一个案例相关的客观题组成的,因此要求考生从多个角度来思考一个案例。这种题型能很好的反映出考生将如何在实践中完成这些任务。

(三) 主观题 (Constructed response questions/ CR qustions)考生将使用电子表格程序和文字处理程序去完成主观题的回答。就像笔试中的主观题一样,答案最终将由专家判分。

ACCA考试各个科目的具体的考试题型介绍(以2016年9月的考试为例)
ACCA F1 (机考)考试科目 : 企业会计

时间 : 2 hours ;通过分数 : 50 ,F1 考试包含2个sections:

Section A :46 道题目,其中30道题,每题2分;16道题,每题1分。总分值是76分。

Section B :6道题目,每道题目4分。总分值24分。所有的题目都是必做题

ACCA F2 (机考)考试科目 : 管理会计

时间 : 2 hours 通过分数 : 50 ; F2 考试包含2个sections:

Section A :25道题目,每道题目2分。总分值是70分。

Section B :3道题目,每道题目10分。总分值是30分。

ACCA F3  (机考)考试科目 : 财务会计

时间 : 2 hours 通过分数 : 50,F3 考试包含2个sections

Section A :25道题目,每道题目2分。总分值是70分。

Section B :3道题目,每道题目10分。总分值是30分。

ACCA F4 (机考 & 纸考)考试科目 : 企业法和商法

时间 : 2 hours  通过分数 : 50 ,F4包含2个sections

Section A :45道题目,其中25道题,每题2分;20道题,每题1分,总分值是70分。

Section B :5道题目,每道题目6分。总分值30分。

ACCA F5 (机考 & 纸考)考试科目 : 绩效管理

时间 : 3 hours 通过分数 : 50,F5包含了3个sections

Section A : 15道客观题,每题2分,总分30分。

Section B : 3道案例题,每道案例题由5道客观题构成,每题2分,总分30分

Section C : 2道案例分析题,每题20分,总分40分

ACCA F6 (机考 & 纸考)考试科目 : 税法 (UK版本)

时间 : 3 hours 通过分数 : 50,F6包含了3个sections:

Section A :15道客观题,每题2分。Section A 总分30分。

Section B :3道案例题,每道案例题由5道客观题构成,每题2分。Section B 总分30分

Section C :3道案例分析题,每题10或 15分。Section C 总分40分

ACCA F7 (机考 & 纸考)考试科目 :财务报告

时间 :3 hours 通过分数 : 50 F7包含了3个sections

Section A :15道客观题,每题2分。Section A 总分30分。

Section B : 3道案例题,每道案例题由5道客观题构成,每题2分。Section B 总分30分

Section C : 2道案例分析题,每题20分。Section C 总分40分。

ACCA F8 (机考 & 纸考)考试科目 :审计

时间 :3 hours 通过分数 : 50,F8包含了2个sections:

Section A:3道案例题,每道案例题由5道客观题构成,每题2分。Section A 总分30分

Section B:3道案例分析题,每道题目20或30分。Section B 总分 70分。

ACCA F9 (机考 & 纸考)考试科目 : 财务管理

时间 :3 hours  通过分数 : 50,F9包含了3个sections:

Section A :15道客观题,每题2分。Section A 总分30分。

Section B :3道案例题,每道案例题由5道客观题构成,每题2分。Section B 总分30分

Section C :2道案例分析题,每题20分。Section C 总分40分。

P1 公司治理、P2 高级财务报告、P3 战略管理、P4 高级财务管理、P5 高级绩效管理

这几个paper,考试都分为2个section:

Section A 50分必做题;

Section B 3道25分的选做题,选2道,总分50分。

P6 高级税法、P7 高级审计 分为2个section:

Section A 2道必做题 总分60分。

Section B 3道选做题,选2道,总分40份。

看完以上的这些信息之后,相信大家对ACCA国际注册师也有了一定的了解,对此类考试感兴趣的小伙伴们可以持续关注51题库考试学习网哟~


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。

(c) State the specific inquiries you should make of Robson Construction Co’s management relevant to its

accounting for construction contracts. (6 marks)

正确答案:
(c) Specific inquiries – accounting for construction contracts
Tutorial note: This answer is illustrative of the types of inquiry that should be made. Other relevant answer points will be
awarded similar credit. For each full mark to be earned an inquiry should address the specifics of Robson (e.g. that its
accounting policies are ‘generally less prudent’). The identification of asset overstatement/liability understatement may
reduce the purchase price offered by Prescott.
■ Are any constructions being undertaken without signed contracts?
Tutorial note: Any expenditure on constructions without contracts (e.g. of a speculative nature, perhaps to keep the
workforce employed) must be accounted for under IAS ‘Inventories’; revenue cannot be recognised nor profit taken.
■ Is full provision made for future losses foreseen on loss-making contracts?
Tutorial note: The information in the brief is that ‘provisions are made’. The level of provision is not indicated and
could be less than full.
■ Which contracts started during the year are likely to be/have been identified as loss-making (for which no provision has
yet been made)?
Tutorial note: Profits and losses are only determined by contract at each financial year end.
■ What are management’s assumptions and judgments on the likely future outcome on the Sarwar contract (and other
actual and contingent liabilities)?
Tutorial note: Robson would be imprudent if it underestimates the probability of an unfavourable outcome (or
overestimates the likelihood of successful recourse).
■ What claims history has Robson experienced? (What proportion of contracts have been subject to claims? What
proportion of claims brought have been successful? How have they been settled? Under insurance? Out-of-court
settlement?) How effective are the penalty clauses? (Is Robson having to pay penalties for overrunning on contracts?)
■ What are the actual useful lives of assets used in construction? What level of losses are made on disposal?
Tutorial note: If such assets are depreciated over useful lives that are estimated to be too long, depreciation costs
incurred to date (and estimated depreciation to be included in costs to completion) will be understated. This will result
in too much profit/too little loss being calculated on contracts.
■ What is the cause of losses on contracts? For example, if due to theft of building supplies Robson’s management is not
exercising sufficient control over the company’s assets.

(d) Comment on THREE factors other than NPV that the directors of ITL should consider when deciding whether

to manufacture the Snowballer. (3 marks)

正确答案:
(d) Factors that should be considered by the directors of ITL include:
(i) The cash flows are estimated. How accurate they are requires detailed consideration.
(ii) The cost of capital used by the finance director might be inappropriate. For example if the Snowballer proposal is less
risky than other projects undertaken by ITL then a lower cost of capital should be used.
(iii) The rate of inflation may vary from the anticipated rate of 4% per annum.
(iv) How strong is the Olympic brand name? The directors are proposing to pay royalties equivalent to 6% of sales revenue
during the six years of the anticipated life of the project. Should they market the Snowballer themselves?
(v) Would competitors enter the market and what would be the likely effect on sales volumes and selling prices?
N.B: Only three factors were required.

6 Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,980. The amount due

according to the payables ledger account of Alta in Ordan’s records was only $230.

Comparison of the statement and the ledger account revealed the following differences:

1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.

2 Alta has not allowed for goods returned by Ordan $180.

3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’s

receivables ledger. No such entry has been made in Alta’s records.

What difference remains between the two companies’ records after adjusting for these items?

A $460

B $640

C $6,500

D $100

正确答案:D
3,980 – 270 – 180 – 3,200 = 330 : difference 100

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