河北省考生想知道ACCA的科目F1怎么备考?

发布时间:2020-01-10


步入2020年,离ACCA考试越来越近了,虽然在ACCA考试中F1科目是难度比较低的一个考试科目了,但还是很多ACCAer们不知道如何备考考试科目F1。不用担心,小伙伴们所遇到的问题51题库考试学习网都一一帮助大家找寻到了答案,现在就来告诉你:

F1科目介绍

首先要明确,F1全部都是选择题,包括填空下拉框选择,并且部分内容根据你的常识(遇到表示绝对、极端、否定的词汇,要留个心眼)一般来说你都是可以根据常识做出来的。所以第一步要做的就是稳住阵脚,及时调整好自己的心态,找回考试的状态,不要因为是全英就慌。

作为ACCA考试的第一科,通常来说初次备考ACCA考试的同学都会选择先考F1,因为F1在整个考试的知识体系中起着提纲挈领的作用。就像修高楼大厦,如果地基不打好,即便修成了高楼也会轻而易举被夷为平地。虽然很多人说F1是第一门,也是最简单的,但是这并不代表就可以对此掉以轻心。对于初学者还是有一定困难的,这一门考试的内容包括很多,但仔细梳理一下,主要是这三方面的内容:组织行为学、人力资源管理、会计和审计。

其中,组织行为学包括:组织结构,个体,群体,团队管理,组织文化,管理原理和领导理论,激励理论和沟通原理等。

人力资源管理方面的内容包括:招聘选拔,公平工作机会和多样化员工管理,员工培训和开发,绩效考评和工作健康,安全等。

会计和审计方面的内容主要包括:会计职能,内审外审,内部控制,公司治理和欺诈等。

除此之外,F1还会考察经济学、战略管理、市场学、信息管理和时间管理、职业道德方面的知识。

学习方法

F1这门课以概念定义题为主,知识点较多,必须在理解的基础上才能尽可能的掌握课程要点。要在课下提高英语的阅读速度和词汇量,如果题目读不懂,肯定很难做答。特别是对于刚接触ACCA的国际实验班学生会产生排斥心理,这就需要考生在备考阶段,反复阅读课本,讲义,以及BPP练习册及后面的解析。看书的时候,无论教材还是讲义,都要正确理解、融会贯通,千万不要死记硬背。毕竟大纲里对F1的要求是fundamental level,这代表只需“基本理解”。一句话概括:F1的pass=大量阅读+理解+记忆关键理论或关键词。

考试形式及题型

考试为机考,提交试卷后即出成绩,50分为通过。

Section A  

46道选择题,30道2分题,16道1分题,共76分。

Section B

6道大题,每个题有2个任务题,每题2分,共24分

学霸总结与备考建议

F1课程的内容追求广度而不是精度,同学们主要是以了解整个商业世界中的基础理论与概念为学习目标,不必刨根问底,F1的作用在于让你对整个ACCA体系有一个大概的认识。所以,本门课的通过秘诀在于,尽可能拓展自己的知识面并且对F1课程有逻辑清晰的理解,整理知识框架,重点是对理论概念的理解及其优缺点的掌握,对科学家提出的理论的掌握以及人名的对应,重点概念及相似概念的区分。

Part A (The business organization its stakeholders the external environment)重点是不同组织的特点,Mendelow 矩阵及PESTEL模型中的P,Political 的政治因素和T,technology 科技因素对组织机构的影响。宏观经济中,要重点掌握政府调控经济的4大目标(包括不同类型的企业),财政政策和货币政策。微观经济学中,需理解PED,IED及CED公式及其弹性的影响,需求曲线及供给曲线的点的移动及平移。

Part B(Business organization structure functions and governance)重点是不同的组织结构,其中的专业定义的解释,以及非正式组织的优缺点。不同的组织文化以及文化的三要素也是重点。

Part C (Accounting and reporting system and technology: compliance, control and security)重点是会计信息系统,internal control system,internal audit system,以及舞弊.

PartD(learning and managing individuals and teams)全部很重要,管理学及其理论,定义和区分,激励理论,学习理论以及业绩评估为重中之重。

PartE(Personal,effectiveness,and,communication)其中个人有效性及交流图需要着重理解。

Part F (Professional ethics in accounting and business)知识点考的频率较高,Code of Ethics 的理解很重要。

怎能抛功名,畅游在海外。绞尽脑汁干,名在孙山外。两袖清风去,何苦染尘埃。祝大家考试成功!


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。

(ii) the directors agree to disclose the note. (4 marks)

正确答案:
(ii) If the directors agree to disclose the note, it should be reviewed by the auditors to ensure that it is sufficiently detailed.
In evaluating the adequacy of the disclosure in the note, the auditor should consider whether the disclosure explicitly
draws the reader’s attention to the possibility that the entity may not be able to continue as a going concern in the
foreseeable future. The note should include a description of conditions giving rise to significant doubt, and the directors’
plans to deal with the conditions. If the note provided contains adequate information then there is no breach of financial
reporting standards, and so no disagreement with the directors.
If the disclosure is considered adequate, then the opinion should not be qualified. The auditors should consider a
modification by adding an emphasis of matter paragraph to highlight the existence of the material uncertainties, and to
draw attention to the note to the financial statements. The emphasis of matter paragraph should firstly contain a brief
description of the uncertainties, and also refer explicitly to the note to the financial statements where the situation has
been fully described. The emphasis of matter paragraph should re-iterate that the audit opinion is not qualified.
However, it could be the case that a note has been given in the financial statements, but that the details are inadequate
and do not fully explain the significant uncertainties affecting the going concern status of the company. In this situation
the auditors should express a qualified opinion, disagreeing with the preparation of the financial statements, as the
disclosure requirements of IAS 1 have not been followed.

(c) What changes to Churchill’s existing marketing mix will be needed to achieve the three strategic goals?

(15 marks)

正确答案:
(c) Each of the strategic goals will have a profound impact on the marketing mix as it currently exists. As each goal affects the
market position of Churchill developing an appropriate marketing mix will be the key to successful implementation of the
overall growth strategy. The product, the brand and the reputation it creates are at the heart of the company’s marketing
strategy. Their focus on the premium segment of the market seems a sensible one and one which allows a small family-owned
business to survive and grow slowly. Evidence suggests this is a luxury indulgence market reflecting changing consumer tastes
and lifestyles. Managing the product range will be a major marketing activity. While the core products may develop an almost
timeless quality there will be a need to respond to the product innovations introduced by its much larger competitors. The
company’s emphasis on the quality of its products resulting from the quality of its ingredients is at the heart of its competitive
advantage. Growing the product range will also bring the danger of under performing products and a consequent need to
divest such products. Packaging is likely to be a key part of the products’ appeal and will be an area where constant innovation
is important.
Pricing raises a number of issues. Why is Churchill’s core product priced at £1 less than its immediate competition? What is
the basis on which Churchill prices this product? Each of the methods of pricing has its advantages and disadvantages. Using
cost plus may create an illusion of security in that all costs are covered, but at the same time raises issues as to whether
relevant costs have been included and allocated. Should the company price in anticipation of cost reductions as volume
increases? Should the basis for pricing be what your competitors are charging? As a luxury product one would assume that
its demand is relatively price inelastic: a significant increase in price e.g. £1 would lead to only a small reduction in quantity
demanded. Certainly, profit margins would be enhanced to help provide the financial resources the company needs if it is to
grow. One interesting issue on pricing is the extent to which it is pursuing a price skimming or price penetration policy –
evidence from the scenario suggests more of a price skimming policy in line with the luxury nature of the product.

Place is an equally important issue – the vertical integration strategy of the company has led to company-owned shops being
the main way customers can buy the product. At the same time, this distribution strategy has led to Churchill’s sales being
largely confined to one region in the UK – although it is the most populous. If Churchill has a desire to grow, does it do this
through expanding the number of company owned and franchised outlets or look for other channels of distribution in
particular the increasingly dominant supermarket chains? Each distribution strategy will have significant implications for other
elements in the marketing mix and for the resources and capabilities required in the company.
Finally, promotion is an interesting issue for the company. The relatively recent appointment of a sales and marketing director
perhaps reflects a need to balance the previous dominance of the manufacturing side of the business. Certainly there is
evidence to suggest that John Churchill is not convinced of the need to advertise. There are some real concerns about how
the brand is developed and promoted. Certainly sponsorship is now seen as a key part of the firm’s promotional strategy. The
company has a good reputation but customer access to the product is fairly limited. Overall there is scope for the company
to critically review its marketing mix and implement a very different mix if it wants to grow.
The four Ps above are very much the ‘hard’ elements in the marketing mix and Churchill in its desire to grow will need toensure that the ‘softer’ elements of people, physical evidence and processes are aligned to its ambitious strategy.

(c) mandatory continuing professional development (CPD) requirements. (5 marks)

正确答案:

(c) Continuing Professional Development (CPD)
CPD is defined5 as ‘the continuous maintenance, development and enhancement of the professional and personal knowledge
and skills which members of ACCA require throughout their working lives’.
All professional accountants need to maintain their competence and develop new skills to be effective in their current and
future employment. CPD helps keep accountants in practice employable and maintains their reputation with employers,
clients and the public. It also helps maintain the accounting profession’s reputation for producing and supporting high calibre
individuals. Therefore, CPD is something which professional accountants should take personal responsibility for, and be doing
as part of their everyday work.

Mandatory CPD for active members of IFAC member bodies (such as ACCA) was introduced with effect from 1 January 2005
onwards. ACCA has introduced CPD as a requirement for all active members, subject to the phasing-in dates (and waivers).
Tutorial note: IFAC issued International Education Standard (IES) 7, which requires the introduction of CPD for all active
members of IFAC member bodies.
ACCA practising certificate and insolvency licence holders are still required to participate in technical CPD training. All other
members will also be asked to state on their annual CPD return that they maintain competence in professional ethics.
The scheme is being introduced in phases:
■ phase 1 (2005) – members admitted since 1 January 2001, and all practising certificate and insolvency licence
holders;
■ phase 2 (2006) – members admitted between 1 January 1995 and 31 December 2000;
■ phase 3 (2007) – all remaining members.
Tutorial note: However, ACCA encouraged all members to adopt the scheme from 1 January 2005.
Affiliates join the CPD scheme on 1 January following their date of admittance to membership.
There are two routes to participation in ACCA’s CPD scheme:
(1) the unit scheme route (40 units approximate to 40 hours required each year); and
(2) the approved CPD employer route (i.e. where employers are recognised as effectively providing ACCA members with
CPD).
Tutorial note: Alternatively, if an ACCA member is also a member of another IFAC accounting body and that CPD scheme
is compliant with IFAC’s CPD IES 7, they may choose to follow that body’ s route.


(b) What advantages and disadvantages might result from outsourcing Global Imaging’s HR function?

(8 marks)

正确答案:
(b) It is important to note that there is nothing in the nature of the activities carried out by HR staff and departments that prevents
outsourcing being looked at as a serious option. Indeed, amongst larger companies the outsourcing of some parts of the HR
function is already well under way, with one source estimating that HR outsourcing is growing by 27% each year. Paul,
therefore, needs to look at the HR activities identified above and assess the advantages and disadvantages of outsourcing a
particular HR activity. Outsourcing certain parts of the recruitment process has long been accepted, with professional
recruitment agencies and ‘head-hunters’ being heavily involved in the advertising and short listing of candidates for senior
management positions. Some HR specialists argue that outsourcing much of the routine personnel work, including
maintaining employees’ records, frees the HR specialist to make a real contribution to the strategic planning process. One
study argues that ‘HR should become a partner with senior and line managers in strategy execution’.
If Paul is able to outsource the routine HR activities this will free him to contribute to the development of the growth strategy
and the critical people needs that strategy will require. In many ways the HR specialist is in a unique position to assess current
skills and capabilities of existing staff and the extent to which these can be ‘leveraged’ to achieve the desired strategy. In
Hamel and Prahalad’s terms this strategy is likely to ‘stretch’ the people resources of the company and require the recruitment
of additional staff with the relevant capabilities. Paul needs to show how long it will take to develop the necessary staff
resources as this will significantly influence the time needed to achieve the growth strategy.
Outsourcing passes on to the provider the heavy investment needed if the company sets up its own internal HR services with
much of this investment now going into web-based systems. The benefits are reduced costs and improved service quality.
The downside is a perceived loss of control and a reduced ability to differentiate the HR function from that of competitors.
Issues of employee confidentiality are also relevant in the decision to outsource.

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