疑问：ACCA证书难考吗？了解一下！

发布时间：2020-04-20

ACCA证书难考吗？你清楚吗？不清楚的小伙伴快跟着51题库考试学习网一起来了解一下吧！

ACCA作为国际注册会计师证书，在国内有很高的含金量。并且也有越来越多的小伙伴加入ACCA这个大家庭，成为ACCA的学员。但是ACCA的13门考试科目也让一些同学望而生畏。很多小伙伴都会问ACCA难考吗？那今天51题库考试学习网就来跟大家做一个统一的解答。

其实ACCA并不难考，而且对于报考要求很低，对于会计零基础的人都可以通过。

 1、ACCA的课程设置和国内的注册会计师考试有所不同，ACCA是以最基础的财会、管理知识为起点而由浅入深的学习过程，初级阶段的学习打好基础之后，就能很顺利的融入ACCA的课程学习体系，而ACCA本身也欢迎来自不同专业、不同行业的学员们加入ACCA的学习和组织中。

2、ACCA考试的难度是以英国大学学位考试的难度为标准，具体而言，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，第三部分的考试相当于硕士学位最后阶段的考试。第一部分的每门考试只是测试本门课程所包含的知识，着重于为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。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，着重培养学员的分析能力。第三部分的考试要求学员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。

 3、对于ACCA的难度，其实很大一部分是来自于英语的，只要英语过关，一般平时认真看书，做题还是很容易通过的。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%。我国目前有22600名左右ACCA会员。一般的学员都可以在三年内通过13门考试的。

以上就是51题库考试学习网带给大家的内容，如果遇到其他不能解决的问题，请及时反馈给51题库考试学习网，我们会尽快帮你解答。

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 Alvaro Pelorus’s capital gains tax liability for the tax year 2006/07 on the assumption that all

available reliefs are claimed. (8 marks)

正确答案：

 

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18 How should interest charged on partners’ drawings appear in partnership financial statements?

A As income in the income statement

B Added to net profit and charged to partners in the division of profit

C Deducted from net profit and charged to partners in the division of profit

D Deducted from net profit in the division of profit and credited to partners

正确答案：B

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6 The accountant communicates information to others in reports and statements. Understanding the nature and

importance of communication is therefore an important part of the accountant’s role.

Required:

(a) Explain the importance of good communication. (5 marks)

正确答案：
6 Overview:
The need for clear and concise communication and the consequences of poor communication must be understood by a profession
which exists to provide information to others. Poor communication leads to ineffective control, poor co-ordination and management
failure.
Part (a):
Good communication ensures that individuals know what is expected of them. Co-ordination takes place within the organisation
and there is control of the organisation’s plans, procedures and staff. Instructions of management need to be clearly understood in
assisting group and team cohesiveness and reducing stress from misunderstood instructions. Bias, distortion and omission is
removed with clear communication, as is secrecy, innuendo and rumour. Good communication ensures that the right information
is received by the correct person and thus acted upon, reducing conflict within and between different parts of the organisation.

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(ii) Determine whether your decision in (b)(i) would change if you were to use the Maximin and Minimax

regret decision criteria. Your answer should be supported by relevant workings. (6 marks)

正确答案：

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