台湾考生注意：最新ACCA考试新增题型和题型分析

发布时间：2020-01-10

随着国家相关政策的发布和改革，备受大家关注的ACCA考试也在近些年悄悄地发生着变化，尤其是考试题型的部分，这一部分51题库考试学习网建议各位备考ACCA的同学们提前了解一下，以此来有目的性地复习各科考试科目。那到底发生了怎么样的变化呢？且随51题库考试学习网一起了解了解：

首先就是在ACCA F阶段的一些新题型：

ACCA 机考题型介绍（主要是F阶段）

（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。所以，考生要认真仔细的看问题，不要马虎大意

（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。

以上就是ACCA考试F阶段的关于考试题型的介绍，如果你已经通过了F阶段的所有考试科目，那么下面对P阶段的题型分析建议你可以好好浏览~和F阶段相比，P阶段需要你付出的更多，需要更加加倍的努力才可以通过，因此备考的各位千万不要松懈~

ACCA P阶段题型分析

P1考试题型构成

Section A: 1 compulsory case study * 50 Marks;

Section B: Choice of 2 from 3 questions * (25 marks each)

Section A will be a compulsory case study question with typically four or five sub-requirements relating to the same scenario information. The question will usually assess and link a range of subject areas acrossthe syllabus. It will require students to demonstrate high-level capabilities to understand the complexities of the case and evaluate, relate and apply the information in the case study to the requirements.

Section B questions are more likely to assess a range of discrete subject areas from the main syllabus section headings. They may require evaluation and synthesis of information contained within short scenarios and application of this information to the question requirements.

ACCA P2考试题型构成

Section A will consist of one scenario based question worth 50 marks. It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting. A written part normally covering a particular accounting treatment and ethical and social issues in financial reporting.

Students will be required to answer two out of three questions in Section B, which will normally comprise two questions which will be scenario or case-study based and one essay question which may have some computational element. Section B could deal with any aspects of the syllabus.  New accounting standards will feature prominently in this section on initial introduction.

ACCA P3考试题型构成

Section A: 1 compulsory case study * 50 Marks;

Section B: Choice of 2 from 3 questions * (25 marks each)

Section A will be a compulsory case study question with several requirements relating to the same scenario information. The question will usually assess and link several subject areas from across the syllabus, and will require you to demonstrate high-level capabilities to evaluate, relate and apply the information in the scenario to the question requirements. There will always be some financial or numerical data in the scenario and marks will be available for numerical analysis which supports your written argument.

Section B questions are more likely to examine discrete subject areas. They will be based on short scenarios, and you will be expected to apply information from the scenarios to the question requirements.

ACCA P4考试题型构成

Section A contains ONE compulsory question of 50 marks.

Section B is a choice of TWO from three questions, each carrying  25 marks. There are 3 hours for the exam, plus 15 minutes of reading time.

ACCA P5考试题型构成

Part A One compulsory question 50 marks.

Part B Two from three questions each of 25 marks

ACCA P7考试题型构成

The first 2 questions in the exam are compulsory and will be worth anywhere between 50% and 70%. The remaining 30% – 50% are divided between 2 from 3 other questions

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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。

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(b) Calculate the percentage of maximum capacity at which the zoo will break even during the year ending

30 November 2007. You should assume that 50% of the revenue from sales of ticket type ZC is attributable

to the zoo. (7 marks)

正确答案：

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3 Damian is the finance director of Linden Limited, a medium sized, unquoted, UK trading company, with a 31 July

year end. Damian personally owns 10% of the ordinary issued share capital of Linden Limited, for which he paid

￡10,000 in June 1998. He estimates that the current market value of Linden Limited is ￡9 million and that the

company will make taxable profits of ￡1·4 million in the forthcoming year to 31 July 2007.

(a) Damian believes that Linden Limited should conduct its activities in a socially responsible manner and to this

end has proposed that in future all cars purchased by the company should be low emission vehicles. The sales

director has stated that several of his staff, who are the main recipients of company cars, other than the directors,

are extremely unhappy with this proposal, perceiving it as downgrading their value and status.

The cars currently provided to the sales staff have a list price of ￡19,600, on which Linden Limited receives a

bulk purchase discount of 6% from the dealer, and a CO2 emission rate of 168 grams/kilometre. The company

pays for up to ￡400 of accessories, of the salesmen’s own choice to be fitted to the cars and all of the running

costs, including private petrol. The cars are replaced every three years and the ‘old’ cars are sold at auction,

because they are high mileage vehicles.

The low emission cars it is proposed to purchase will have the same list price as the current cars, but the dealer

is only prepared to offer a bulk discount of 5% on these vehicles. Damian does not propose to make any other

changes to Linden Limited’s company car policy or practice.

Required:

(i) Explain the tax consequences of the proposed move to low emission vehicles for both the individual

salesmen and Linden Limited, illustrating your answer by means of relevant calculations of the tax and

national insurance (NIC) savings arising. (9 marks)

正确答案：
(a) (i) Individual salesmen
The taxable benefit is determined by the list price of the vehicle plus the cost of the accessories (￡20,000) and the CO2
emission rate. The current vehicles have a CO2 emission rate of 168 grams/kilometre, so the benefit will be calculated
at the rate of 20% ((168 – 140)/5 + 15), resulting in a total annual car and car fuel benefit charge of ￡6,880 (20,000
x 20% + 14,400 x 20%). The low emission vehicles will be chargeable at the basic percentage rate of 15% resulting
in a total annual car and fuel benefit charge of ￡5,160 (20,000 x 15% + 14,400 x 15%). The salesmen will thus
make an annual income tax saving at their marginal rate of tax, i.e. ￡378 (1,720 x 22%) if they are basic rate taxpayers
and ￡688 (1,720 x 40%) if they are higher rate taxpayers.
Linden Limited
The current vehicles will be classed as ‘expensive’ cars based on the discounted list price plus the cost of the accessories
of ￡18,824 (19,600 x 94% + 400). The annual writing down allowances will thus be restricted to ￡3,000 throughout
the period of ownership, but there will be no restriction of the balancing allowance available on disposal. The low
emission vehicles will be eligible for a 100% first year allowance of ￡19,020 (19,600 x 95% + 400), but there will
also be a balancing charge on disposal equivalent to the sales proceeds. Therefore, the total of the allowances available
over the life of the cars will be effectively the same in both cases. As a single company with taxable profits of
￡1·4 million, Linden Limited will pay corporation tax at the small companies marginal rate of 32·75% in the year to
31 July 2007, giving a tax benefit in that year of ￡5,247 for each low emission car purchased ((19,020 – 3,000) x
32·75%).
The company will also make an annual saving in terms of the Class 1A national insurance contributions payable on the
salesmen’s benefits of ￡220 ((6,880 – 5,160) x 12·8%). But, as these Class 1A contributions are deductible for
corporation tax, the net saving will only be ￡205 (220 x (100 – 32·75)%).
As the VAT liability payable on the provision of private fuel is based on engine capacity (not the CO2 emission rate) this
will not necessarily be affected.

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15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset.

2 Goodwill may not be revalued upwards.

3 Internally generated goodwill should not be capitalised.

A 2 and 3 only

B 1 and 3 only

C 1 and 2 only

D All three statements are correct

正确答案：A

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