ACCA和中级会计师考试相比，难度到底大了多少？

发布时间：2020-03-11

随着我国对外贸易发展，ACCA的社会认可度也在不断上升，让一些通过中级会计师考试的小伙伴跃跃欲试。比如，有网友就在询问ACCA考试难度相比中级会计师高了多少？鉴于此，51题库考试学习网在下面为大家带来有关2020年ACCA考试难度的相关情况，以供参考。

ACCA考试难度主要是全英文的答题模式以及广泛的知识面（考试科目共16门），相比中级经济师自然是要难的，但是对于英语水平较高的小伙伴来说，难度并不算太大。对于英语水平一般的小伙伴来说，ACCA考试难度相比中级会计师是有明显上升的。

据了解，ACCA全球单科通过率基本在30-40%左右，中国学员通过率为50-60%。从数据来看，ACCA考试通过率考试比较高的，考试难度并不算太高。从考试内容来看，ACCA考试难度很大程度上是来自于英语和坚持，学员在英语过关的情况下，一般平时认真看书，做题还是很容易通过的。当然了，如果是英语水平一般的小伙伴，则需要付出更多的努力，而这也是这些小伙伴考ACCA面临的一大困难。

不过，如果从考试内容来看，ACCA考试的难度还是比较高的。我们以英国大学学位考试的难度为标准来分析ACCA考试难度，第一、第二部分的难度分别相当于学士学位高年级课程的考试难度，但是第三部分的考试相当于硕士学位最后阶段的考试。因此，ACCA考试的难点主要在最后阶段。

从内容上来说，第一部分的每门考试只是测试本门课程所包含的知识，主要是为了给后两个部分中实务性的课程所要运用的理论和技能打下基础。因此，第一部分考试虽然难度不高，但是非常关键，属于打基础的阶段。因此，小伙伴们在学习这部分知识时，不应该仅仅抱着应对考试的态度去学习。

而第二部分的考试除了本门课程的内容之外，还会考到第一部分的一些知识，着重培养学生的分析能力。这一部分的考生已经脱离单纯的知识学习，进入能力培养阶段，同时也是在为最后阶段做准备。这一阶段，考生最好多去做一些练习题。

最后一部分的考试要求学生综合运用学到的知识、技能和决断力。不仅会考到以前的课程内容，还会考到邻近科目的内容。这就需要考生能够灵活掌握所有课程的内容。F阶段的部分科目与最后阶段科目的内容存在一定关联，符合免试条件的小伙伴最好去尝试报考F阶段哦。

以上就是关于ACCA考试难度的相关情况。51题库考试学习网提醒：ACCA考试难度因人而异，但是只要坚持，最终都能顺利通过考试。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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。

4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrases

for use when issuing modified reports’.

Required:

Explain and distinguish between each of the following terms:

(i) ‘qualified opinion’;

(ii) ‘disclaimer of opinion’;

(iii) ‘emphasis of matter paragraph’. (6 marks)

正确答案：
4 PETRIE CO
(a) Independent auditor’s report terms
(i) Qualified opinion – A qualified opinion is expressed when the auditor concludes that an unqualified opinion cannot be
expressed but that the effect of any disagreement with management, or limitation on scope is not so material and
pervasive as to require an adverse opinion or a disclaimer of opinion.
(ii) Disclaimer of opinion – A disclaimer of opinion is expressed when the possible effect of a limitation on scope is so
material and pervasive that the auditor has not been able to obtain sufficient appropriate audit evidence and accordingly
is unable to express an opinion on the financial statements.
(iii) Emphasis of matter paragraph – An auditor’s report may be modified by adding an emphasis of matter paragraph to
highlight a matter affecting the financial statements that is included in a note to the financial statements that more
extensively discusses the matter. Such an emphasis of matter paragraph does not affect the auditor’s opinion. An
emphasis of matter paragraph may also be used to report matters other than those affecting the financial statements
(e.g. if there is a misstatement of fact in other information included in documents containing audited financial
statements).
(iii) is clearly distinguishable from (i) and (ii) because (i) and (ii) affect the opinion paragraph, whereas (iii) does not.
(i) and (ii) are distinguishable by the degree of their impact on the financial statements. In (i) the effects of any disagreement
or limitation on scope can be identified with an ‘except for …’ opinion. In (ii) the matter is pervasive, that is, affecting the
financial statements as a whole.
(ii) can only arise in respect of a limitation in scope (i.e. insufficient evidence) that has a pervasive effect. (i) is not pervasive
and may also arise from disagreement (i.e. where there is sufficient evidence).

(b) A summary of the information needed to satisfy our obligations under the money laundering legislation and

any action that should be taken before agreeing to become tax advisers to the Saturn Ltd group. (5 marks)

正确答案：
(b) Before agreeing to become tax advisers to the Saturn Ltd group
Information needed:
– Proof of incorporation and primary business address and registered office.
– The structure, directors and shareholders of the company.
– The identities of those persons instructing the firm on behalf of the company and those persons that are authorised to
do so.
Action to take:
– Consider whether becoming tax advisers to the Saturn Ltd group would create any threats to compliance with the
fundamental principles of professional ethics, for example integrity and professional competence. Where such threats
exist, we should not accept the appointment unless the threats can be reduced to an acceptable level via the
implementation of safeguards.
– Contact the existing tax adviser in order to ensure that there has been no action by the Saturn Ltd group that would, on
ethical grounds, preclude us from accepting appointment.

3 Spica, one of the director shareholders of Acrux Ltd, has been in dispute with the other shareholders over plans to

expand the company’s activities overseas. In order to resolve the position it has been agreed that Spica will sell her

shares back to the company. Once the purchase of her shares has taken place, the company intends to establish a

number of branches overseas and acquire a shareholding in a number of companies that are resident and trade in

overseas countries.

The following information has been obtained from client files and meetings with the parties involved.

Acrux Ltd:

– An unquoted UK resident company.

– Share capital consists of 50,000 ordinary shares issued at ￡1·90 per share in July 2000.

– None of the other shareholders has any connection with Spica.

The purchase of own shares:

– The company will purchase all of Spica’s shares for ￡8 per share.

– The transaction will take place by the end of 2008.

Spica:

– Purchased 8,000 shares in Acrux Ltd for ￡2 per share on 30 September 2003.

– Has no income in the tax year 2008/09.

– Has chargeable capital gains in the tax year 2008/09 of ￡3,800.

– Has houses in the UK and the country of Solaris and divides her time between them.

Investment in non-UK resident companies:

– Acrux Ltd will acquire between 15% and 20% of each of the non-UK resident companies.

– The companies will not be controlled foreign companies as the rates of tax in the overseas countries will be

between 23% and 42%.

– There may or may not be a double tax treaty between the UK and the overseas countries in which the companies

are resident. Where there is a treaty, it will be based on the OECD model treaty.

– None of the countries concerned levy withholding tax on dividends paid to UK companies.

– The directors of Acrux Ltd are concerned that the rate of tax suffered on the profits of the overseas companies

will be very high as they will be taxed in both the overseas country and in the UK.

Required:

(a) (i) Prepare detailed calculations to determine the most beneficial tax treatment of the payment Spica will

receive for her shares; (7 marks)

正确答案：

 

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