北京市考生：ACCA考试成绩有效期是多久？

发布时间：2020-01-10

当人生面对许多选择的时候，我们需要谨慎；当我们没有选择的时候，就把压力当挑战，给自己一个信心，近日，参加ACCA考试的小伙伴来咨询我一些关于ACCA考试成绩有效期的问题，接下来51题库考试学习网将一一为其解答，建议大家收藏起来哟~

ACCA F阶段（AB-FM）课程考试已正式取消考试期限，换句话说，已经考完的各F阶段科目的考试成绩永久有效，不必重新考试。

不过，对于ACCA核心课程（P阶段）的考试成绩还是设置了7年的有效期。每位学员必须在通过第一科战略课程之日起，7年内完成所有的P阶段科目考试。（超出规定年限就只能重新考试）

ACCA考完一般都需要多久？

ACCA每年有4次考季，每次最多可以报考4门，每年最多报考8门，而ACCA考试全科共需要通过13门考试，所以，全部都能一次通过考试的情况下，考完ACCA最快也要近两年的时间。

ACCA一般都能考多久呢？

以ACCA近年的考试通过率来看，在无免考的情况下，从F1-P阶段完成考试的时间大致是2年-3年的时间。当然，如果你有相应的免考机会，比如拥有CPA、MPAcc等证书的话则可以免除部分科目的考试。如此一来，就能大大缩短你通过考试的时间了。

ACCA免考政策如下：

教育部认可高校毕业生

1）会计学专业 - 获得学士或硕士学位（金融/财务管理/审计专业也享受等同会计学专业的免试政策，下同） 免试5门课程；（即是本科或者研究生毕业）

2）会计学 - 辅修专业 免试3门课程；（双学位的，且第二专业是会计的）

3）法律专业 免试1门课程；

4）商务及管理专业 免试1门课程；

5）MPAcc专业（获得MPAcc学位或完成MPAcc大纲规定的所有课程、只有论文待完成） 免试5门课程*；

6）MBA - 获得MBA学位 免试3门课程；

7）非相关专业 无免试课程。

*注：部分院校的MPAcc专业已专门申请ACCA总部的免试审核，因此有多于5门的免试，具体请查询 ACCA总部官网。

教育部认可高校在校生（本科）

1）会计学专业 - 完成第一学年课程 可以注册为ACCA正式学员 无免试；

2）会计学专业 - 完成第二学年课程 免试3门课程；

3）其他专业 - 在校生 ACCA全球网站查询。

中国注册会计师资格

1）CICPA - 2009年“6+1”制度前获得全科合格证或者会员资格证 免试5门课程；

2）CICPA - 2009年“6+1”制度后获得全科合格证或者会员资格证 免试9门课程；

3）FIA(Foundation in Accountancy) 通过FIA(Foundation in Accountancy)所有考试并取得相关工作经验 免试4门课程。

关于ACCA有效期的介绍

ACCA考试期限跟CPA一样实行轮废制，即需要在一定的时间里面考完规定的科目，否则成绩将会无效。那么这个时间怎么算的呢？

根据以前的规则，学员必须在首次报名注册后10年内通过所有考试，否则将注销其学员资格。后特许公认会计师公会ACCA对学员通过ACCA资格认证所有考试的时限做出了重要调整。F段成绩永久有效，P段要在7年内考完。根据新规则，专业阶段考试的时限将为7年。因此，国际财会基础资格(Foundations in Accountancy，简称FIA)的考试以及ACCA资格考试的基础阶段F1-F9考试将不再有通过时限。

“7年政策”意味着从你通过P阶段的第一门科目开始，7年内需完成P阶段所要求的所有ACCA考试科目。否则，从第8年开始，你第1年所考过的P阶段科目成绩将会被视为过期作废，须重新考试。

以上就是关于ACCA考试的相关信息，51题库考试学习网想告诉大家的是，其实一个证书好不好考并不是绝对的，这取决于你自己的努力程度。俗话说，有志者事竟成，相信只要通过自己的不懈努力，通过看似很困难的ACCA考试也不是太大的问题。

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。

(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)

正确答案：
(c) An organisation considering the use of external recruitment consultants would make its decision upon the availability, level and appropriateness of expertise available within the host organisation and its likely effectiveness, together with the cost of using consultants set against the cost of using the organisation’s own staff. The organisation should consider the level of expertise required of potential employees and therefore the appropriate knowledge required of the consultants and the need for impartiality or security which may be of particular importance for some organisations. In addition, the views of internal staff as to the likely effect of using outside consultants must be considered, as is the effect the use of consultants might have on the need to develop expertise within the organisation.

Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

A.$23,105

B.$23,000

C.$20,909

D.$24,150

正确答案：D

At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

(b) Explain and give examples of assertive behaviour. (7 marks)

正确答案：
(b) Assertive behaviour on the other hand is based on equality and co-operation. It involves standing up for one’s own rights and needs but also respects the rights and needs of others. It is not overbearing or aggressive but can be described as clear, honest and direct communication.
Assertive individuals defend their rights in a way that does not violate another individual’s rights. They express their needs,wants, opinions, feelings and beliefs in direct and appropriate ways.
Characteristics of assertive behaviour include statements that are short, clear and to the point, distinctions made between fact and opinion, suggestions weighted with advice and evidence. Constructive criticism is the norm and offered without blame or assumptions. Questions to establish the wishes, opinions and thoughts of others are used as ways of getting around problems. There are no ‘ought’ or ‘should’ conditions, the first statement is often held, the individual’s own feelings are expressed and not those of others. Assertive behaviour can be successful if it displays a willingness to deliver a mutual compromise as an aid to achieving a clear objective.

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