ACCAF2怎么过？

发布时间：2019-07-03

ACCA一直是财会界的扛把子之一，所有有很多小伙伴慕名而来，叹气而去，根本不知道怎么下手，今天小编整理了一份关于ACCAF2考试的一份相关资料，想从这里下手的小伙伴可以看一下。

1.ACCA F2考试大纲

首先F2课程主要向学员介绍了管理会计体系的主要元素以及管理会计如何发挥支持企业决策，制定企业决策的作用。所以ACCA F2考纲包括以下几方面内容：

（1）管理会计的起源、性质、成本会计的相关内容

（2）成本管理技术如何作为管理会计的重要技术被应用于商业丐界

（3）企业预算编制的准备、标准成本法以及成本分析模型

（4）企业绩效的评估及提升企业绩效的方法

想要通过ACCA考试F2并不是很难，但小编认为所有ACCA考生在准备F2科目时，都不应该将自己的目标定位为通过考试，而是熟练掌握ACCA最基本的技能，通过我的经验，打牢F2基础对ACCA以后课程的通过是很有帮助的。

2.F2课程特点

第一，理论结合应用，知识点可以各自独立出题，亦可以相互联结。

第二，核算题目比重相对多于文字题目。

这门课程是management accounting 一系列课程的基础，对管理会计本质的理解是很重要的。

3.F2备考方法

第一步，知识点的理解，大家一定要从理论层面或是通过做ACCA历年真题理解所有的知识点。

第二步，核算过程的掌握，要理解核算的本质，最好不要死背过程。

第三步，通过ACCA考试真题练习加深印象。

3.ACCA F2学习难点

难点就是知识点太多了前学后忘，F2知识点也不少，不过解决方法很简单，练习册后面的Mix Bank我觉得也是很好的唤醒记忆的方法，基本上复习课看完Mix Bank做完就觉得自己全记起来了，所以中间不用担心这个问题 。当然如果有时间也可以边学边复习，效果肯定更好ACCA考试成绩自然会提高。

4.ACCA F2考试小技巧

考试的时候最主要还是掌握好ACCA考试时间，这个从之前做Mix Bank 和Mock exam就可以练起来了，练习册上的Mix Bank标题边上都有时间限制的，具体做的时候可以参考那个掌握做题节奏。考试的时候遇到难题我是给 自己规定5分钟时间，还想不出来就果断跳过了，最后有时间再回头看。

以上就是管与ACCA F2备考的所有内容希望对各位小伙伴有帮助。

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) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments are

due and identify any further issues relevant to Galileo relating to the payments. (3 marks)

正确答案：
(ii) Payment by instalments
The inheritance tax can be paid by instalments because Messier Ltd is an unquoted company controlled by Kepler at
the time of the gift and is still unquoted at the time of his death.
The tax is due in ten equal annual instalments starting on 30 November 2008.
Interest will be charged on any instalments paid late; otherwise the instalments will be interest free because Messier is
a trading company that does not deal in property or financial assets.
All of the outstanding inheritance tax will become payable if Galileo sells the shares in Messier Ltd.
Tutorial note
Candidates were also given credit for stating that payment by instalments is available because the shares represent at
least 10% of the company’s share capital and are valued at ￡20,000 or more.

(ii) evaluates the relative performance of the four depots as indicated by the analysis in the summary table

prepared in (i); (5 marks)

正确答案：
(ii) The summary analysis in (a)(i) shows that using overall points gained, Michaelangelotown has achieved the best
performance with 12 points. Donatellotown and Leonardotown have achieved a reasonable level of performance with
eight points each. Raphaeltown has under performed, however, gaining only four out of the available 12 points.
Michaelangelotown is the only depot to have achieved both an increase in revenue over budget and an increased
profit:revenue percentage.
In the customer care and service delivery statistics, Michaelangelotown has achieved all six of the target standards,
Donatellotown four; Leonardotown three. The Raphaeltown statistic of achieving only one out of six targets indicates the
need for investigation.
With regard to the credit control and administrative efficiency statistics, Leonardotown and Michaelangelotown achieved
all four standards and Donatellotown achieved three of the four standards. Once again, Raphaeltown is the ‘poor
performer’ achieving only two of the four standards.

16 Which of the following statements about accounting concepts and conventions are correct?

(1) The entity concept requires that a business is treated as being separate from its owners.

(2) The use of historical cost accounting tends to understate assets and profit when prices are rising.

(3) The prudence concept means that the lowest possible values should be applied to income and assets and the

highest possible values to expenses and liabilities.

(4) The money measurement concept means that only assets capable of being reliably measured in monetary terms

can be included in the balance sheet of a business.

A 1 and 2

B 2 and 3

C 3 and 4

D 1 and 4

正确答案：D

(b) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he had

hoped, and he made a trading loss of ￡8,000 in the year to 31 March 2007. However, trading is now improving,

and Donald has sufficient orders to ensure that the business will make profits of at least ￡30,000 in the year to

31 March 2008.

In order to raise funds to support his business over the last 15 months, Donald has sold a painting which was

given to him on the death of his grandmother in January 1998. The probate value of the painting was ￡3,200,

and Donald sold it for ￡8,084 (after deduction of 6% commission costs) in November 2006.

He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of ￡8,775 (after

indexation of ￡249 and taper relief of ￡975).

Required:

(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)

正确答案：

 

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