广西考生们！2020年ACCA国际会计师考试科目、考试题题型题量！

发布时间：2020-01-09

2020年一月即将过去一半了，各位参加3月份ACCA考试的ACCAer们得要抓紧时间好好复习了呀~考试科目难度不了解？不知道怎么在有限的时间规划复习的侧重点？这些问题都通通不用担心，接下来51题库考试学习网就为大家讲解关于ACCA考试每个科目的难度，便于各位ACCAer们有重点的复习。

最简单的：知识课程原F1,F2,F3

这三个科目的内容在ACCA所有科目中属于最基础也是新手最容易入门的，难度不算太大，但仍然需要认真复习，且需要掌握的内容不多，都是会计学的基础。也正是因为这样，会计学本专业学生在完成第二年课程后可以免试这三科。这三科考试都为机考考试，且选择题居多，通过率按照往年的数据来看都在70%左右。

技能课程：原F4,F5,F6,F7,F9

这几门相对前三门难度有所提高，但相比较后面的专业阶段的考试科目来说，通过难度不算太大的。F4法律内容较多，需要背诵，但总体不难。F5是F2的进阶版，知识点重叠的部分很多。因此，只要F2学的好，通过F5也不在话下。F6关于税法，考试时以计算题为主，也正是因为计算题量大，对于中国考生来说，难度并不高，但这一部分对计算能力的考核的难度还是有的。F9和P1相似，以文字内容为主，想要通过考试需要动用记忆能力，记忆能力欠佳的考生建议反复多读和背，只要认真背过知识点的，总体难度一般。这几门中相对较难的是F7，从近几年的通过率来看是最低的，内容涉及到财务报表的编制，为P2专业阶段的考试打基础。想要编平报表，需要大量的练习历年真题是必不可少的。

AA(F8)和SBL(P1+P3),AAA(F7)

这三门之所以难度较高，原因在于大量的主观论述题。不少考生表示考到这几科才发现ACCA考试与其说是会计考试，不如说更像是英语作文考试。这几门难就难在需要站在一定高度去分析问题，且相比之前的F阶段考试需要更深层次的去了解。在F8阶段，需要了解具体的审计程序，而到了P7，则需要从事务所合伙人的角度来思考问题。考到这一等级，ACCA考试的核心才能体现出来，之前的F阶段的全部考试都是为此打基础。对于思维方式的养成初见成效，之前熟悉的备考应试方法显得捉襟见肘，考生唯有自己学会分析问题的方法，并用自己的语言阐述出来。

SBR(P2)和选修课程(P4-P7)

这几科之所以难，难在全为文字大题，光题目都有好几页。因此这不仅仅是对考生英语词汇量的挑战，不少同学表示光是读懂题目都已经非常有挑战性。但好在P4,P5,P6,P7四科是可以4选2报考的，考生可以根据自己对科目的掌握程度，结合自己的综合能力水平，选择自己最容易通过的科目报考。到这一阶段，考察的能力也是最多的，不仅需要记忆，理解相应的知识点，还需要用自己的语言表达观点。这就是对考生的记忆、理解、表达的这三方面的考核，但即便这样，经常也会有大神表示P5非常简单，其原因还是自己充分理解了考试内容和分析问题的方法。

F级跟P级的差别，就是F级只要花足够时间去学习，及格都不成问题，通过的话也是不在话下的。

但P级就有很多开放式答案，实在难说能掌握到什么程度。考试靠发挥、考心态、还有运气成分，因此建议大家在此阶段就需要更加努力的去复习和学习。

综合分析完所有ACCA考试科目，51题库考试学习网也收集到不少关于ACCAer自己的一些看法，看看他们眼中的考试科目难度是否和你想的一样呢？

首先，很多小伙伴说，在经历了前期4科的70+%通过率之后，F5忽然滑落到40%左右。这一点让不少新手ACCA都是十分胆怯的。对考取ACCA证书信心备受打击。

51题库考试学习网询认为，任何考试都有它的一些备考技巧，因此想要顺利通过F5只需要注意3个方面的问题即可。

以知识点为重，注意记忆

先看F5的考试题型：

Section A 15*2(选择题，共30分)

Section B 3*5*2(选择题，共30分)

Section C 2*20(我们俗称的“大题”，有计算和文字，共40分)

可以看出，光是选择题就占60分的比重，所以在F5的备考中，保证选择题不丢分是重中之重。因此建议大家可以多练习真题才可以，将章节的大框架理解到位。

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。

(b) Provide the directors of Acrux Ltd with a detailed explanation of the maximum rate of tax that will be suffered

on both the distributed and non-distributed profits of the non-UK resident investee companies where:

(1) there is a double tax treaty between the UK and the country in which the individual companies are

resident; and

(2) there is no such double tax treaty.

Note: you are not required to explain the position of the overseas resident branches. (6 marks)

正确答案：
(b) Rate of tax on profits of non-UK resident investee companies
Undistributed profits
The companies will be subject to tax in the countries in which they are resident; this is because of their residency status or
because they have a permanent establishment in that country. Undistributed profits will not be taxed in the UK.
The rate of tax on undistributed profits will therefore be the rate of tax in the country of residency of the respective companies.
Distributed profits with double tax treaty
The dividends received by Acrux Ltd from each of the overseas companies will be grossed up in respect of underlying tax (the
overseas corporation tax paid on the distributed profits) because Acrux Ltd will own at least 10% of the overseas companies.
The gross amount will then be included in Acrux Ltd’s profits chargeable to corporation tax.
The treaty will provide double tax relief in the UK for the overseas tax suffered in respect of each dividend up to a maximum
of the UK tax on the grossed up overseas dividend. As a result of the double tax relief, the overall rate of tax suffered will be
the higher of the UK rate paid by Acrux Ltd and the overseas tax rate borne by the overseas company.
Where the rate of overseas tax in respect of a particular dividend exceeds the rate of corporation tax in the UK, excess foreign
tax will arise. This can be relieved, via onshore pooling, against the UK tax due on those dividends where the rate of tax in
the UK exceeds the rate overseas. This will reduce the overall rate of tax suffered on the total overseas profits of the overseas
companies as a whole.
Distributed profits with no double tax treaty
Where there is no double tax treaty, unilateral double tax relief will be available in the UK. This relief will operate in the same
way as double tax relief under a double tax treaty such that the overall rate of tax on each dividend will be the higher of the
UK rate paid by Acrux Ltd and the overseas rate borne by the overseas company. Relief via onshore pooling will also be
available.

Ms Huang, a shareholder of the Daqing Limited Liability Company (Daqing), found that the general manager, Mr Ding, had accepted bribes from several suppliers, which materially caused losses to Daqing, and adversely affected the interests of all shareholders.

Further examination, through a Certified Public Accountant firm, disclosed that there were a lot of affiliated transactions between Daqing and Everbright Co, which was the majority shareholder of Daqing. Mr Ding was recommended by Everbright Co and appointed by Daqing’s board of directors, which was substantially influenced by Everbright Co. With a series of such transactions Daqing transferred huge profits to Everbright Co and adversely affected Daqing.

Required:

(a) State whether Ms Huang was entitled to take legal action against Mr Ding for his illegal behaviour of accepting bribes which adversely affected all the shareholders. (2 marks)

(b) State TWO different legal actions Ms Huang was entitled to take to protect the rights of Daqing and its shareholders due to the affiliated transactions with Everbright Co. (4 marks)

正确答案：

(a) Mr Ding’s act of accepting bribery violated the criminal law and the relevant rules of the Company Law as well. Besides the criminal charges, he should be liable for his fraudulent behaviour of damaging the interests of Daqing and its shareholders. Therefore, Ms Huang was entitled to bring a law suit against general manager Mr Ding on the ground that his acts caused her loss of interests.

(b) With respect to Daqing’s damage, Ms Huang should first request the board of directors or supervisory board to take legal action against Everbright Co. Where these two bodies refuse to take reasonable actions, Ms Huang might, in her own name but for the interests of the company, bring a shareholder representative litigation against Everbright Co. On the other hand, she might also bring a direct litigation against Everbright Co on the ground that the connected transactions caused indirect damage to the shareholder’s interests.

The following statements have been made about life cycle costing:

(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

Which of the above statements is/are correct?

A.(i) and (iii)

B.(iii) only

C.(i) and (iv)

D.(ii) only

正确答案：B

All of the statements are false except statement (iii).

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