海南省考生想知道的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。

6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the development

of international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) has

been at the forefront of the development of the worldwide accountancy profession through its activities in ethics,

auditing and education.

Required:

Explain the developments in each of the following areas and indicate how they affect Chartered Certified

Accountants:

(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)

正确答案：
6 DEVELOPMENTS AND CERTIFIED CHARTERED ACCOUNTANTS
Tutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will
be given suitable credit.
(a) IFAC’s ‘Code of Ethics for Professional Accountants’
Since its issue in 1996, IFAC’s ‘Code of Ethics for Professional Accountants’ (‘The Code’) has undergone several revisions
(1996, 1998, 2001, 2004 and 2005). IFAC holds the view that due to national differences (of culture, language, legal and
social systems) the task of preparing detailed ethical requirements is primarily that of the member bodies in each country
concerned (and that they also have the responsibility to implement and enforce such requirements).
In recognizing the responsibilities of the accountancy profession, IFAC considers its own role to be in providing guidance and
promoting harmonization. IFAC has established ‘The Code’ to provide a basis on which the ethical requirements for
professional accountants in each country should be founded.
IFAC’s conceptual approach is principles-based. It provides a route to convergence that emphasises the profession’s integrity.
This approach may be summarised as:
■ identifying and evaluating circumstances and relationships that create threats (e.g. to independence); and
■ taking appropriate action to:
– eliminate these threats; or
– reduce them to an acceptable level by the application of safeguards.
If no safeguards are available to reduce a threat to an acceptable level an assurance engagement must be refused or
discontinued.
This approach was first introduced to Section 8 of The Code, on independence, and is applicable to assurance engagements
when the assurance report is dated on or after 31 December 2004.
Further to the cases of Enron, Worldcom and Parmalat, IFAC issued a revised Code in July 2005 that applies to all professional
accountants, whether in public practice, business, industry or government2.
A member body of IFAC may not apply less stringent standards than those stated in the Code. The Code is effective from
30 June 2006.
Practicing accountants and members in business must maintain the high standards of professional ethics that are expected
by their professional bodies (such as ACCA). These developments codify current best practice in the wake of the
aforementioned recent corporate scandals.
The developments in The Code have wider application in that it:
■ applies to all assurance services (not just audit);
■ considers the standpoints of the firm and of the assurance team.
Since ACCA is a member-body of IFAC the elevation of The Code to a standard will affect all Chartered Certified Accountants.
.

(ii) Comment on the figures in the statement prepared in (a)(i) above. (4 marks)

正确答案：
(ii) The statement of product profitability shows that CTC is forecast to achieve a profit of $2·185 million in 2008 giving a
profit:sales ratio of 11·9%. However, the forecast profit in 2009 is only $22,000 which would give a profit:sales ratio
of just 0·19%! Total sales volume in 2008 is 390,000 units which represent 97·5% utilisation of total annual capacity.
In stark contrast, the total sales volume in 2009 is forecast to be 240,000 units which represents 60% utilisation of
total annual capacity and shows the expected rapid decline in sales volumes of Bruno and Kong products. The rapid
decline in the sales of these two products is only offset to a relatively small extent by increased sales volume from the
Leo product. It is vital that a new product or products with healthy contribution to sales ratios are introduced.
Management should also undertake cost/benefit analyses in order to assess the potential of extending the life of Bruno
and Kong products.

5 Astrodome Sports Ltd was formed in December 2000 by seven engineers who comprise the board of directors of the

company. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.

In conjunction with one of the three largest construction companies within their country they constructed the ‘365

Sports Complex’ which has a roof that opens and uses revolutionary satellite technology to maintain grass surfaces

within the complex. The complex facilities, which are available for use on each day of the year, include two tennis

courts, a cricket pitch, an equestrian centre and six bowling greens. The tennis courts and cricket pitch are suitable

for use as venues for national competitions. The equestrian centre offers horse-riding lessons to the general public and

is also a suitable venue for show-jumping competitions. The equestrian centre and bowling greens have increased in

popularity as a consequence of regular television coverage of equestrian and bowling events.

In spite of the high standard of the grass surfaces within the sports complex, the directors are concerned by reduced

profit levels as a consequence of both falling revenues and increasing costs. The area in which the ‘365 Sports

Complex’ is located has high unemployment but is served by all public transport services.

The directors of Astrodome Sports Ltd have different views about the course of action that should be taken to provide

a strategy for the future improvement in the performance of the complex. Each director’s view is based on his/her

individual perception as to the interpretation of the information contained in the performance measurement system of

the complex. These are as follows:

Director

(a) ‘There is no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a

‘user friendly’ environment. What we need is to maintain the quality of our grass surfaces at all costs since that

is the distinguishing feature of our business.’

(b) ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation ratios

which will lead to increased profits.’

(c) ‘We should focus our attention on maximising the opening hours of our facilities. Everything else will take care

of itself.’

(d) ‘Recent analysis of customer feedback forms indicates that most of our customers are satisfied with the facilities.

In fact, the only complaints are from three customers – the LCA University which uses the cricket pitch for

matches, the National Youth Training Academy which held training sessions on the tennis courts, and a local

bowling team.’

(e) ‘We should reduce the buildings maintenance budget by 25% and spend the money on increased advertising of

our facilities which will surely attract more customers.’

(f) ‘We should hold back on our efforts to overcome the shortage of bowling equipment for hire. Recent rumours are

that the National Bowling Association is likely to offer large financial grants next year to sports complexes who

can show they have a demand for the sport but have deficiencies in availability of equipment.’

(g) ‘Why change our performance management system? Our current areas of focus provide us with all the

information we need to ensure that we remain a profitable and effective business.’

As management accountant of Astrodome Sports Ltd you have recently read an article which discussed the following

performance measurement problems:

(i) Tunnel vision

(ii) Sub-optimisation

(iii) Misinterpretation

(iv) Myopia

(v) Measure fixation

(vi) Misrepresentation

(vii) Gaming

(viii) Ossification.

Required:

(a) Explain FOUR of the above-mentioned performance measurement problems (i-viii) and discuss which of the

views of the directors (a-g) illustrate its application in each case. (12 marks)

正确答案：
(a) Candidates may choose FOUR problems with performance measures from those listed below:
Tunnel vision may be seen as undue focus on performance measures to the detriment of other areas. For example ‘There is
no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a ‘user friendly’
environment. What we need is to maintain the quality of our grass surfaces at all costs since that is the distinguishing feature
of our business.’
Sub-optimisation may occur where undue focus on some objectives will leave others not achieved. For example, ‘We should
focus our attention upon maximising the opening hours of our facilities. Everything else will take care of itself.’ This strategy
ignores the importance of a number of other issues, such as the possible need to increase the availability of horse-riding and
bowling equipment for hire.
Misinterpretation involves failure to recognise the complexity of the environment in which the organisation operates.
Management views have focused on a number of performance measures such as ‘spend the money on increased advertising
of our facilities which will surely attract more customers.’ This fails to recognise the more complex problems that exist. The
town is suffering from high unemployment which may cause population drift and economic decline. This will negate many
of the initiatives that are being suggested by management. This may to some extent be offset by the good transport links to
the ‘365 sports complex’.
Myopia refers to short-sightedness leading to the neglect of longer-term objectives. An example would be ‘We should reduce
the buildings maintenance budget by 25% and spend the money on increased advertising of our facilities which will surely
attract more customers.’
Measure fixation implies behaviour and activities in order to achieve specific performance indicators which may not be
effective. For example, ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation
ratios which will lead to increased profits.’ Problems of unemployment and lack of complaints from customers may mean that
more equipment will not improve profit levels.
Misrepresentation refers to the tendency to indulge in ‘creative’ reporting in order to suggest that a performance measure
result is acceptable. For example ‘Recent analysis of customer feedback forms indicate that most of our customers are satisfied
with the facilities. In fact, the only complaints are from three customers – the LCA University who use the cricket pitch for
matches, the National Youth Training Academy who hold training sessions on the tennis courts, and a local bowling team.’
This ignores the likely size of capacity share occupied by these three customers. In this regard it should be acknowledged
that complaints represent a significant threat to the business since ‘bad news often travels fast’ and other customers may then
‘vote with their feet’.
Gaming is where there is a deliberate distortion of the measure in order to secure some strategic advantage. This may involve
deliberately under performing in order to achieve some objective. For example, ‘We should hold back on our efforts to
overcome the shortage of bowling equipment for hire. Recent rumours are that the National Bowling Association are likely to
offer large financial grants next year to sports complexes who can show they have a demand for the sport but have deficiencies
in availability of equipment.’
Ossification which by definition means ‘a hardening’ refers to an unwillingness to change the performance measure scheme
once it has been set up. An example could be ‘Why change our performance management system? Our current areas of focus
provide us with all the information that we need to ensure that we remain a profitable and effective business.’ This ignores
issues/problems raised in the other comments provided in the question.

(c) Discuss the quality control issues raised by the audit senior’s comments. (3 marks)

正确答案：
(c) Quality control issues raised from the senior’s comments
There are several issues raised, all of which indicate that quality control procedures have not functioned adequately. The
planned audit procedures appear to be inadequate, further tests should have been performed to confirm the completeness,
existence and valuation of the balance.
In last year’s audit, the management representation was accepted as sufficient evidence in relation to the receivable. Possibly
the item was not identified as a related party transaction, or it was not considered to be material enough to warrant further
investigation.
At the planning stage, it is standard procedure to identify key related parties of an entity, and to plan procedures specific to
them. Inadequate planning may lead to a lack of prioritisation of this as an area of relatively high audit risk.
Work on receivables is often carried out by a relatively inexperienced member of the audit team. Audit juniors may not
appreciate the potential breach of IAS 24, or the complexities regarding materiality assessment for this type of transaction.
Insufficient review by the audit manager has been performed on completed working papers, which then failed to spot the
weakness of the management representation as a source of evidence. This year the audit senior has highlighted the matter,
which can now be resolved through additional audit procedures.

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