ACCA P5 学习笔记 PART A

ACCA国内考点上海考点地址：I987 上海东北上海兰生大酒店，杨浦区曲阳路1000号I997 上海西南好望角大饭店，肇嘉浜路500号；青松城大酒店，肇嘉浜路777号I844 上海浦东通茂大酒店，上海松林路357号（源深路，浦电路口）北京考点地址：I998北京广播电视大学（原I998考点为北京语言大学，自2012年6月起变更为本考点）北京市海淀区大钟寺东路5号I837对外经济贸易大学北京朝阳区惠新东街10号I866北京市教育考试指导中心北京市安定门外外馆东街23号I900长沙考点地址：长沙市石佳冲路109号湖南大学北校区网络学院北栋3楼I803成都考点地址：皇冠假日酒店成都市总府街31号I992大连考点地址：大连市中山区五五路14号大连园酒店1楼2011年地址改为：辽宁师范大学南院，外语楼I996广州考点地址：广州市白云大道北2号广东外语外贸大学云山A座I912南京考点地址（浦口校区）：南京审计学院，南京市浦口雨山西路86号I877南京考点地址（莫愁校区）：南京审计学院，南京市建邺区北圩路77号I995深圳考点地址：深圳市华强北路赛格科技园4栋11楼I994天津考点地址：天津财经大学，天津市珠江路25号I993武汉考点地址：中南财经政法大学，武汉市洪山区南湖南路1号中南财经政法大学I827西安考点地址：西安交通大学，西安市咸宁西路28号管理学院大楼I831厦门考点地址：厦门市思明南路422号厦门大学囊萤楼一楼I847无锡考点地址：无锡运河大酒店，无锡市湖滨路7号运河大酒店I856山东考点地址：山东省工会管理干部学院，济南市桑园路60号I854杭州考点地址：浙江财经学院，杭州市下沙区学源街18号浙江财经学院会计学院楼I855南昌考点地址：江西财经大学蛟桥校区，南昌市昌北经济开发区双港东大道I881沈阳考点地址：辽宁省沈阳市大东区望花南街21号沈阳大学*S861 哈尔滨考点地址：哈尔滨师范大学恒星学院，哈尔滨市利民开发区恒星路1号2号楼207室*S874 南宁考点地址：广西省南宁市明秀西路100号，广西财经学院，图书馆一楼*S828/1 青岛考点地址：青岛市宁夏路308号青岛大学国际学术交流中心求实厅河南省郑州市特殊考点地址（2012年6月考季）：河南财经政法大学（新校区）河南省郑州市金水东路编辑本段获取ACCA会员资格ACCA在英国、欧洲及许多主要国家为法定之会计师资格，其会员可成为执业会计师，会计师事务所合伙人。

2019年ACCA考试科目及内容第一部分为基础阶段，主要分为知识课程和技能课程两个部分。

知识课程主要涉及财务会计和管理会计方面的核心知识，也为接下去实行技能阶段的详细学习搭建了一个平台。

知识课程的三个科目同时也是FIA方式注册学员所学习的FAB、FMA、FFA三个科目。

技能课程共有六门课程，广泛的涵盖了一名会计师所涉及的知识领域及必须掌握的技能。

具体课程为：第二部分为专业阶段，主要分为核心课程和选修(四选二)课程。

该阶段的课程相当于硕士阶段的课程难度，是对第一部分课程的引申和发展。

该阶段课程引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能。

选修课程为从事高级管理咨询或顾问职业的学员，设计了解决更高级和更复杂的问题的技能。

具体课程为：所有学生必须完成三门核心课程。

ACCA科目内容介绍(中文版)基础阶段：知识课程F1会计师与企业F1《会计师与企业》是P1《公司治理，风险管理与职业道德》和P3《商务分析》的基础。

涵盖：企业组织，公司管理，会计和报告体系，内部财务控制，人力资源管理，会计职业道德您将会学到：企业是如何运作的，会计师和审计师在企业中的作用，如何使用科学的人力资源管理方式，如何使企业和财务的各个环节的处理符合职业道德和价值观。

F2管理会计F2《管理会计》是F5《业绩管理》和P5《高级业绩管理》的基础。

涵盖：管理会计，管理信息，成本会计，预算和标准成本，业绩衡量，短期决策方法。

您将会学到：如何使学员能够处理基本的成本信息，并能向管理层提供能用作预算和决策的信息。

F3财务会计F3《财务会计》是F7《财务报告》和P2《公司报告》的基础。

涵盖：财务会计，财务信息，复式记账法，会计系统，试算平衡表，业务交易，会计事项的记录以及合并报表基础知识。

您将会学到：如何利用财务会计相关的原则和概念，使用复式记账法，编制基本的财务报表。

基础阶段：技能课程F4公司法与商法F4《公司法》与F7《财务报告》、F8《审计与认证业务》、P1《公司治理，风险管理与职业道德》、P2《公司报告》都有着一定的联系。

ACCA P5模拟考试题及答案具体内容请看下文：Software Supplier SelectionIdeally, this process will revolve around the Invitation to Tender (ITT), which has set out the firm's functional, technical and contractual requirements such that the project team can compare competing solutions. The ITT may also be known as a Request for Proposal (RFP).Skidmore and Eva suggest a five-stage process for vendor selection.1.1. Obtaining tenders: The ITT will typically be sent to several companies with capability to deliver the system change and will include sections that describe the response process, the response format and key dates. In addition, the ITT will have the following sections:BackgroundSummary of current IT system(s)Key functional requirementsKey technical requirementsPrice considerationsRequest for references1.2. First-pass selection: For common, off-the-shelf systems, there may be many vendors that can supply the software. The first pass allows the selection committee to identify three to six suppliers that specify the best software solution, implementation process and value for money.Generate a worksheet documenting responses to key points in the ITT.Sort the worksheet based on these responses.Screen down to a number of vendors that the committee canfurther explore.1.3. Second-pass selection: The selection committee does an indepth review of firms surviving the first pass.Schedule and hold supplier presentations.Contact references provided in the ITT process.For larger or more complicated projects, it may be necessary for the IT team to assess the supplierDetermine each supplier's financial stability.Select two to three of the most promising suppliers.Conduct site visits where the software has been implemented.Decide on a vendor.1.4. Implementation: This will include all steps required to realise the key success criteria:equipment installation (if necessary);software installation and time frames;software customisation and response times; and training.1.5. Managing the long-term relationship: This part of the selection process should be specified to some extent during the second-pass selection stage, and finalised prior to actually negotiating and signing the final contract. This will involve the steps in virtually any relationship, including:developing (and limiting) expectations on both sides;establishing channels of communication; and establishing key dates and reminding the supplier of key dates at various points through implementation, update, upgrade and all other points in the cycle.。

Corporate and Business Law (GLO) (F4) September 2014 to August 2015( PAPER EXAM SESSIONS IN DEC 2014 AND JUN 2015. START DATE FOR CBE NOVEMBER 19 2014.)This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed inany examination session.THE STRUCTURE OF THE SYLLABUS AND STUDY GUIDERelational diagram of paper with other papersThis diagram shows direct and indirect links between this paper and other papers preceding or following it. Some papers are directly underpinned by other papers such as Advanced Performance Management by Performance Management. These links are shown as solid line arrows. Other papers only have indirect relationships with each other such as links existing between the accounting and auditing papers. The links between these are shown as dotted line arrows. This diagram indicates where you are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study.Overall aim of the syllabusThis explains briefly the overall objective of the paper and indicates in the broadest sense the capabilities to be developed within the paper.Main capabilitiesThis paper’s aim is broken down into several main capabilities which divide the syllabus and study guide into discrete sections.Relational diagram of the main capabilitiesThis diagram illustrates the flows and links between the main capabilities (sections) of the syllabus and should be used as an aid to planning teaching and learning in a structured way.Syllabus rationaleThis is a narrative explaining how the syllabus is structured and how the main capabilities are linked. The rationale also explains in further detail what the examination intends to assess and why.Detailed syllabusThis shows the breakdown of the main capabilities (sections) of the syllabus into subject areas. This is the blueprint for the detailed study guide.Approach to examining the syllabusThis section briefly explains the structure of the examination and how it is assessed.Study GuideThis is the main document that students, learning and content providers should use as the basis of their studies, instruction and materials. Examinations will be based on the detail of the study guide which comprehensively identifies what could be assessed in any examination session.The study guide is a precise reflection and breakdown of the syllabus. It is divided into sections based on the main capabilities identified in the syllabus. These sections are divided into subject areas which relate to the sub-capabilities included in the detailed syllabus. Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations. These outcomes are described using verbs indicating what exams may require students to demonstrate, and the broad intellectual level at which these may need to be demonstrated(*see intellectual levels below).INTELLECTUAL LEVELSThe syllabus is designed to progressively broaden and deepen the knowledge, skills and professional values demonstrated by the student on their way through the qualification.The specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels:Level 1: Knowledge and comprehensionLevel 2: Application and analysisLevel 3: Synthesis and evaluationVery broadly, these intellectual levels relate to the three cognitive levels at which the Knowledge module, the Skills module and the Professional level are assessed.Each subject area in the detailed study guide included in this document is given a 1, 2, or3 superscript, denoting intellectual level, marked at the end of each relevant line. This gives an indication of the intellectual depth at which an area could be assessed within the examination. However, while level 1 broadly equates with the Knowledge module, level 2 equates to the Skills module and level 3 to the Professional level, some lower level skills can continue to be assessed as the student progresses through each module and level. This reflects that at each stage of study there will be a requirement to broaden, as well as deepen capabilities. It is also possible that occasionally some higher level capabilities may be assessed at lower levels.LEARNING HOURS AND EDUCATION RECOGNITIONThe ACCA qualification does not prescribe or recommend any particular number of learning hours for examinations because study and learning patterns and styles vary greatly between people and organisations. This also recognises the wide diversity of personal, professional and educational circumstances in which ACCA students find themselves.As a member of the International Federation of Accountants, ACCA seeks to enhance the education recognition of its qualification on both national and international education frameworks, and with educational authorities and partners globally. Indoing so, ACCA aims to ensure that its qualifications are recognized and valued by governments, regulatory authorities and employers across allsectors. To this end, ACCA qualifications are currently recognized on the education frameworks in several countries. Please refer to your nationaleducation framework regulator for further information.Each syllabus contains between 23 and 35 main subject area headings depending on the nature of the subject and how these areas have been brokendown.GUIDE TO EXAM STRUCTUREThe structure of examinations varies within and between modules and levels.The Fundamentals level examinations contain 100% compulsory questions to encouragecandidates to study across the breadth of each syllabus.The Knowledge module is assessed by equivalent two-hour paper based and computer based examinations.The Skills module examinations F5-F9 are all paper based three-hour papers containing a mix ofobjective and longer type questions. The Corporate and Business Law (F4) paper is a two- hourcomputer based objective test examination which isalso available as a paper based version from the December 2014 examination session.The Professional level papers are all three-hour paper based examinations, all containing two sections. Section A is compulsory, but there will be some choice offered in Section B.For all three hour examination papers, ACCA has introduced 15 minutes reading and planning time.This additional time is allowed at the beginning of each three-hour examination to allow candidates to read the questions and to begin planning their answers before they start writing in their answer books. This time should be used to ensure that all the information and exam requirements are properly read and understood.During reading and planning time candidates may only annotate their question paper. They may not write anything in their answer booklets until told to do so by the invigilator.The Essentials module papers all have a Section A containing a major case study question with all requirements totalling 50 marks relating to this case. Section B gives students a choice of two from three 25 mark questions.Section A of both the P4 and P5 Options papers contain one 50 mark compulsory question, and Section B will offer a choice of two from three questions each worth 25 marks each.Section A of each of the P6 and P7 Options papers contains 60 compulsory marks from two questions; question 1 attracting 35 marks, and question 2 attracting 25 marks. Section B of both these Options papers will offer a choice of two from three questions, with each question attracting 20 marks. All Professional level exams contain four professional marks.The pass mark for all ACCA Qualification examination papers is 50%. GUIDE TO EXAMINATION ASSESSMENTACCA reserves the right to examine anything contained within the study guide at any examinationsession. This includes knowledge, techniques, principles, theories, and concepts as specified.For the financial accounting, audit and assurance, law and tax papers except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactlywhat regulations and legislation could potentially be assessed within identified examination sessions.. For paper based examinations regulation issued or legislation passed on or before 31st August annually, will be examinable from 1st September of the following year to 31st August t of the year after that. Please refer to the examinable documents for the paper (where relevant) for further information.Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity transactions and business practices.The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.SyllabusAIM To develop knowledge and skills in the understanding of the general legal framework within which international business takes place, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary. MAIN CAPABILITIES On successful completion of this paper candidates should be able to: A Identify the essential elements of different l egal systems including the main sources of l aw, the relationship between the different b ranches of a state’s constitution, and the need f or international legal regulation, and e xplain the roles of international organisations in the promotion and regulation of international trade, and the role of international arbitration as an alternative to court adjudicationB Recognise and apply the appropriate legal rules applicable under the United Nations Convention on Contracts for the International Sale of Goods, and explain the various ways in which international business transactions can be fundedC Recognise different types of international business formsD Distinguish between the alternative forms and constitutions of b usiness organisationsE Recognise and compare types of capital and the financing of companiesF Describe and explain how companies are managed, administered and regulatedG Recognise the legal implications relating to insolvency lawH Demonstrate an understanding of corporate and fraudulent behaviourRELATIONAL DIAGRAM OF MAIN CAPABILITIES(A) Essential elements of legal systems(B) International business transactions transactions (E) Capital and the financing of companies (H) Corporate fraudulent and criminal behaviour(F) Management, administration and regulation of companies (C) Transportation and payment of international business transactions (D) The formation and constitution of business organisations(G) Insolvency law FR (F7) CR (P2) CL (F4) AA (F8)RATIONALECorporate and Business Law Global is divided into eight areas. The syllabus starts with an introduction to different legal systems, different types of law and those organisations which endeavour to promote internationally applicable laws. It also introduces arbitration as an alternative to court adjudication.It then leads into an examination of the substantive law as stated in UN Convention on Contracts for the International Sale of Goods, which relates to the formation, content and discharge of international contracts for the sale of goods.The syllabus then covers a range of specific legal areas relating to various aspects of international business of most concern to finance professionals. These are the law relating to the financing of international transactions, and the various legal forms through which international business transactions may be conducted. Particular attention is focused on the law relating to companies. Aspects examined include the formation and constitution of companies, the financing of companies and types of capital, and the day–to-day management, the administration and regulation of companies and legal aspects of insolvency law.The final section links back to all the previous areas. This section deals with corporate fraudulent and criminal behaviour.DETAILED SYLLABUSA Essential elements of legal systems1. Business, political and legal systems2.International trade, international legalregulation and conflict of laws3. Alternative dispute resolution mechanismsB International business transactions1. Introduction to the UN Convention onContracts for the International Sale of Goodsand ICC Incoterms2. Obligations of the seller and buyer, andprovisions common to bothC Transportation and payment of internationalbusiness transactions1. Transportation documents and means ofpaymentD The formation and constitution of businessorganisations1. Agency law2.Partnerships3. Corporations and legal personality4. The formation and constitution of a companyE Capital and the financing of companies1.Share capital2. Loan capital3. Capital maintenance and dividend lawF Management, administration and the regulationof companies1. Company directors2. Other company officers3. Company meetings and resolutions G Insolvency law1.Insolvency and administrationH Corporate fraudulent and criminal behaviour1. Fraudulent and criminal behaviourAPPROACH TO EXAMINING THE SYLLABUSThe syllabus is assessed by a two-hour paper-based examination, and is also offered as a computer-based examination.The examination consists of:Section A-25 x 2 mark objective test questions 50%-20 x 1 mark objective questions 20% Section B- 5 x 6 mark multi-task questions 30% 100%All questions are compulsory.NOTE ON CASE LAWCandidates should support their answers on the paper-based multi-task questions withanalysis referring to cases or examples. There is no need to detail the facts of the case. Remember, it is the point of law that the case establishes that is important, although knowing the facts of cases can be helpful as sometimes questions include scenarios based on well-known cases. Further it is not necessary to quote section numbers of Acts.Study GuideA ESSENTIAL ELEMENTS OF LEGAL SYSTEMS1. Business, political and legal systemsa)Explain the inter-relationship of economic and political and legal systems.[2]b)Explain the doctrine of the separation ofpowers and its impact on the legal system.[2] c)Explain the distinction between criminal andcivil law.[1]d)Outline the operation of the following legalsystems:[1]i) Common lawii) Civil lawiii) Sharia law.2. International trade, international legalregulation and conflict of lawsa)Explain the need for international legalregulation in the context of conflict of laws.[1] b)Explain the function of international treaties,conventions and model codes.[1]c)Explain the roles of international organisations,such as the UN, the ICC, the WTO, the OECD, UNIDROIT, UNCITRAL and courts in thepromotion and regulation of internationaltrade.[1]3. Alternative dispute resolution mechanismsa)Explain the operation, and evaluate the distinctmerits, of court-based adjudication andalternative dispute resolution mechanisms.[2] b)Explain the role of the international courts oftrade including the International Court ofArbitration .[1]c) Explain and apply the provisions of theUNCITRAL Model Law on InternationalCommercial Arbitration.[2]d) Describe the arbitral tribunal. [2]e) Explain arbitral awards. [2]B INTERNATIONAL BUSINESS TRANSACTIONS1. Introduction to the UN Convention onContracts for the International Sale of Goodsand ICC Incotermsa)Explain the sphere of application and generalprovisions of the Convention.[1]b)Explain and be able to apply the rules forcreating contractual relations under theConvention.[2]c)Explain the meaning and effect of the ICCIncoterms.[1]2. Obligations of the seller and buyer, andprovisions common to botha)Explain and be able to apply the rules relatingto the obligations of the seller under theConvention:[2]i) delivery of goods and handing overdocumentsii) conformity of the goods and third partyclaimsiii) remedies for breach of contract by theseller.b) Explain and be able to apply the rules relatingto the obligations of the buyer under theConvention:[2]i) payment of the priceii) taking deliveryiii) remedies for breach of contract by thebuyer.c) Explain and be able to apply the rules relatingto the provisions common to both the sellerand the buyer under the Convention:[2]i) anticipatory breach and instalmentcontractsii) damagesiii) interestiv) exemptionsv) effects of avoidancevi) preservation of the goods.d) Explain and be able to apply the rules relatingto the passing of risk under the Convention.[2]C TRANSPORTATION AND PAYMENT OFINTERNATIONAL BUSINESS TRANSACTIONS 1. Transportation documents and means ofpaymenta) Define and explain the operation of bills oflading.[1]b) Explain the operation of bank transfers.[1]c) Explain and be able to apply the rules ofUNCITRAL Model Law on International CreditTransfer.[2]d) Explain and be able to apply the rules of theUN Convention on International Bills OfExchange And International PromissoryNotes.[2]e) Explain the operation of letters of credit andletters of comfort.[12D FORMATION AND CONSTITUTION OFBUSINESS ORGANISATIONS1. Agency lawa)Define the role of the agent and give examplesof such relationships paying particular regardto partners and company directors.[2]b) Explain the formation of the agencyrelationship.[2]c) Define the authority of the agent.[2]d) Explain the potential liability of both principaland agent.[2]2. Partnershipsa)Demonstrate a knowledge of the legislationgoverning the partnership, both unlimited andlimited.[1]b)Discuss the formation of a partnership .[2]c)Explain the authority of partners in relation topartnership activity.[2]d)Analyse the liability of various partners forpartnership debts.[2]e)Explain the termination of a partnership, andpartners’ subsequent rights and liabilities.[2]3. Corporations and legal personalitya)Distinguish between sole traders, partnershipsand companies.[1]b)Explain the meaning and effect of limitedliability.[2]c)Analyse different types of companies,especially private and public companies.[1] d)Illustrate the effect of separate personality andthe veil of incorporation.[2]e)Recognise instances where separatepersonality will be ignored (lifting the veil ofincorporation).[2]4. The formation and constitution of a companya)Explain the role and duties of companypromoters, and the breach of those duties and remedies available to the company.[2]b)Explain the meaning of, and the rules relatingto, pre-incorporation contracts.[2]c)Describe the procedure for registeringcompanies, both public and private.[1]d)Describe the statutory books, records andreturns that companies must keep or make.[1] e) Analyse the effect of a company’sconstitutional documents.[2]f) Describe the contents of the model articles ofassociation.[1]g) Explain how the articles of association can bechanged.[2]h) Explain the control over the names thatcompanies may or may not use.[2]E CAPITAL AND THE FINANCING OFCOMPANIES1. Share capitala)Examine the different types of capital.[2]b)Illustrate the difference between variousclasses of shares, including treasury shares,the procedure for altering class rights.[2]c)Explain allotment of shares, and distinguishbetween rights issue and bonus issue ofshares.[2]d)Examine the effect of issuing shares at either adiscount, or at a premium.[2]2. Loan capitala)Define companies’ borrowing powers.[1]b)Explain the meaning of loan capital anddebenture.[2]c)Distinguish loan capital from share capital andexplain the different rights held by shareholders and debenture holders.[2]d)Explain the concept of a company charge anddistinguish between fixed and floatingcharges.[2]e)Describe the need, and the procedure for,registering company charges.[2]3. Capital maintenance and dividend lawa)Explain the doctrine of capital maintenanceand capital reduction.[2]b)Explain the rules governing the distribution ofdividends in both private and publiccompanies.[2]F MANAGEMENT, ADMINISTRATION ANDREGULATION OF COMPANIES1. Company directorsa)Explain the role of directors in the operation ofa company, and the different types of directors,such as executive/ non-executive directors orde jure and de facto directors .[2]b)Discuss the ways in which directors areappointed, can lose their office and thedisqualification of directors.[2]c)Distinguish between the powers of the board ofdirectors, the managing director/chief executive and individual directors to bind theircompany.[2]d)Explain the duties that directors owe to theircompanies.[2]2. Other company officersa)Discuss the appointment procedure relating to,and the duties and powers of, a companysecretary.[2]b)Discuss the appointment procedure relating to,and the duties and rights of, a companyauditor, and their subsequent removal orresignation.[2]3. Company meetings and resolutionsa)Distinguish between types of meetings:general meetings and annual generalmeetings.[1]b)Distinguish between types of resolutions:ordinary, special and written.[2]c)Explain the procedure for calling andconducting company meetings.[2]G INSOLVENCY LAW1 Insolvency and administrationa)Explain the meaning of, and procedureinvolved, in voluntary liquidation, includingmembers’ and creditors’ voluntaryliquidation.[2]b)Explain the meaning of, the grounds for andthe procedure involved, in compulsoryliquidation.[2]c)Explain the order in which company debts willbe paid off on liquidation .[2]d) Explain administration as an alternative toliquidation.[2]e) Explain the way in which an administrator maybe appointed, the effects of such appointment,and the powers and duties of anadministrator.[2]H CORPORATE FRAUDULENT AND CRIMINALBEHAVIOUR1 Fraudulent and criminal behavioura)Recognise the nature and legal control overinsider dealing .[2]b)Recognise the nature and legal control overmarket abuse.[2]c)Recognise the nature and legal control overmoney laundering.[2]d)Recognise the nature and legal control overbribery.[2]e)Discuss potential criminal activity in theoperation, management and liquidation ofcompanies.[2]f)Recognise the nature and legal control overfraudulent and wrongful trading.[2]11© ACCA 2014 All rights reserved.SUMMARY OF CHANGES TO F4 GLOACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such asemployers, students, regulatory and advisory bodies and learning providers.The main areas that have been deleted from the syllabus are shown in Table 1 below:Table 1 – Deletions to F4 GLOSection and subject area Syllabus contentG1d) Insolvency The rules in the 1997 UNCITRAL Model Law on Cross-Border InsolvencyG2b) Administration Comparison of administration and Chapter 11protectionH1a) Corporate governance The idea of corporate governanceH1b) Corporate governance The extra-legal codes of corporate governanceH1c) Corporate governance The legal regulation of corporate governance:12© ACCA 2014 All rights reserved.。

一，ACCA对中国学员的免试政策金融专业免试5门课程（F1-F5）会计学–获得学士学位免试5门课程（F1-F5）会计学–辅修专业免试3门课程（F1-F3）二，ACCA目前的科目设置如下，共16门（学员需通过12门必修科目及2门选修科目共14门课程）（F只需有四级水平，P需要更高的英语能力）1.知识课程FUNDAMENTALS--KNOWLEDGEF1 会计师与企业 Accountant in Business (AB)F2 管理会计 Management Accounting (MA)F3 财务会计 Financial Accounting (FA)2.技能课程 FUNDAMENTALS—SKILLSF4 公司法与商法 Corporate and Business Law (CL)F5 业绩管理 Performance Management (PM)F6 税务 Taxation (TX)F7 财务报告 Financial Reporting (FR)F8 审计与认证业务 Audit and Assurance (AA)F9 财务管理 Financial Management (FM)专业阶段3.职业核心课程 PROFESSIONAL—ESSENTIALSP1 公司治理、风险和职业道德 Governance, Risk & Ethics (GRE)P2 公司报告 Corporate Reporting (CR)P3 商务分析 Business Analysis (BA)4.职业选修课程 PROFESSIONAL-- OPTIONS(四门任选二门)P4 高级财务管理Advanced Financial Management (AFM)P5 高级业绩管理 Advanced Performance Management。

有心企业高层P6 高级税务 Advanced Taxation (ATX)。

2020年3月ACCA考试P5高级业绩管理真题案例分析题Section A1. Company informationAchilty Retail (Achilty) is a stock exchange listed business which sells a range of clothes from a website to consumers in Beeland. Achilty started as a chain of clothing shops but has slowly transitioned into a website only business, and sold its last physical shop recently.Achilty’s mission is ‘to deliver long-term returns to shareholders through a combination of sustainable growth in earnings per share and payment of cash dividends’. This mission will be achieved by the following subsidiary objectives:– Improving product ranges;– Increasing the number of customers and their individual spend;– Focusing on customer service; and– Improving profitability by efficient cost control in purchasing and inventory management.The board feels that while performance has been **pared to other retailers in general, it is lagging behind the growth of the online retail clothing sector. It is felt that many of the systems and processes have yet to adjust to the new reality of web-only business. As a result, the chief executive officer (CEO) has been reviewing the business in order to identify areas for improvement. She has focused on current performance reporting and the more effective use of the data which Achilty collects.Current performance reportingAt a recent board meeting, there was a debate as to whether performance towards this mission and its subsidiary objectives are being usefully measured. The director raising the concern believed that any fault might lie in the board’s performance report for annual strategic review, although the CEO is fairly happy with the report. Therefore, the CEO wants a full evaluation of the current performance report (see Appendix 1 for the most recent example) in light of this debate and also, more generally, in terms of the best practice for reporting performance. There is no need to suggest new indicators.Other proposed performance indicatorsAt this board meeting and as a result of the disagreement about performance reporting, a number of new performance indicators were discussed. The CEO wants an assessment of these indicators, including their calculation if that is possible from the information supplied, and also, whether and how they link to the mission and subsidiary objectives. The indicators and additional information are given in Appendix2.Role of the management accountantThe CEO recently introduced a new enterprise resource planning system (ERPS). This system will provide a single database, operating across the whole organisation, to replace systems which have been built up in each function around Achilty’s basic website. The functions, for example, purchasing, warehousing and fulfilment, and sales and marketing, will now all work on a common technology platform. Her plan is to move more decision making to individual managers of cross-functional teams who will work on all aspects of a given selection of product lines, such as women’s or sports clothing. For example, purchasing will now liaise more closely with sales and marketing in order to ensure that the best possible and most profitableproduct range is available. It is hoped that this will reduce the number of senior managers and so flatten the organisational hierarchy.The CEO has been reading about the work of Burns and Scapens. She would like you to explain how you see the role of the management accountant changing in the current business environment both broadly and with specific application of the three drivers of change identified by Burns and Scapens to Achilty.Data warehouseIn order to catch up with the rest of the online retail sector, the CEO believes that the key step will be to effectively use the vast amount of customer data which the website collects. In a further step forward in the use of information technology at Achilty, she plans to create a data warehouse and use its information to help to achieve the objectives of Achilty. The data warehouse will collect data from customer activities on the website and also, from social media. Given the $50m cost, she wants an assessment of the opportunities and risks which such an expensive system would present.Required:It is now 1 September 20X5.Write a report to the chief executive officer (CEO) of Achilty to respond to her instructions for work on the following areas:(i) Current performance reporting.(ii) Other proposed performance indicators.(iii) The changing role of the management accountant.(iv) The opportunities and risks of introducing a new data warehouse.Professional marks will be awarded for the format, style and structure of the discussion of your answer.Appendix 1Strategic performance report for Achilty for year ended 30 June 20X5Financial performance by product areaCommentary:Overall performance is satisfactory as the business has maintained its earnings per share and dividend.Revenue is up by 10·4% on the previous year.The number of customer accounts and average spend per purchase have increased in the year.Deliveries to customers continue to be made within promised deadlines to a significant extent.Appendix 2Other proposed performance indicators:1. Return on capital employed (ROCE)2. Total shareholder return (TSR), **es from share price change and dividend yield3. Inventory days4. Receivables daysSupplementary information for Achilty:Section B1. Company informationTotaig manufactures high quality and innovative small electrical appliances such as hairdryers and vacuum cleaners. All of the board of directors, who are the strategic decision makers, have always worked in the business and are members of the Totaig family. Most of the operational managers joined as factory workers when the business started and have taken on more responsibilities as the business has grown.Totaig has basic and outdated IT systems for a business of **plexity and has always used traditional financial performance measures such as return on investment (ROI) and operating profit margin.Totaig has historically had **petitors and the directors have focused on improving financial results from one year to the next, with little long-term planning. A number of **petitors have, however, recently entered Totaig’s market. It is estimated that, within one year, **petitors will be able to produce at a similar unit cost to Totaig and that within three to five years, the quality of **petitors’ products will be comparable to the current quality of Totaig’s products. Totaig may have to invest heavily in product development and make acquisitions in the future in order to compete effectively.Value based management (VBM)A consultant has recently told the directors that implementing VBM may help Totaig to respond to the increase in competition over the next one to five years. The consultant has defined VBM as ‘the alignment of the business strategy, management processes and culture on maximising shareholder wealth by focusing on key driversof value’. The directors have accepted this as a reasonable definition of VBM and most of them now agree that VBM would be useful, though others are not yet convinced.The directors have, however, asked you for further advice on one aspect of the implementation of VBM at Totaig. At her recent presentation, the consultant presented a slide (Appendix 1) showing the four steps in implementing VBM. The directors want your advice on how to implement Step 2, which is defining performance targets. Your advice should focus on the following four areas:1. Selection of appropriate measures and targets.2. Timescales to which the targets should relate.3. Management levels (strategic and operational) in the business to which the targets should relate.4. Difficulties in measuring and managing performance using VBM.Measuring valueThe directors are unsure of a suitable financial performance indicator for them to use to measure whether Totaig is creating value. As an illustration, they have asked you to evaluate, by calculating economic value added (EV A™), whether Totaig has generated value for the year to 30 June 20X5. You should use the financial information given in Appendix 2, and advise on the difficulties of using EV A™ as a performance indicator at Totaig.Required:It is now 1 September 20X5.(a) Advise the directors on the implementation of Step 2 of VBM as requested.(b) Evaluate both whether Totaig has created value and the difficulties of using EV A™ as a performance indicator at Totaig.Appendix 1Appendix 2Income statement for the year to 30 June 20X5Notes:1. During the year, $450,000 of advertising cost which will generate sales in future periods was expensed to the income statement.2. The allowance for doubtful debts at the end of the period was $300,000, a reduction of $200,000 from the beginning of the period.3. The capital employed at the beginning of the period was $88,944,000.4. Totaig’s after-tax weighted average cost of capital (WACC) is currently 9%. **pany is financed by a mixture of equity and fixed and floating rate loans.5. The directors are considering changing Totaig’s policies for the depreciation of non-current assets for the year ending 30 June 20X6.2. Company informationCoruisk is a clothing manufacturer in Teeland which produces a range of dresses which it sells to Ericht. The range of dresses are the only products which Coruisk produces and Ericht is its only customer.Ericht is a well-known retailer in Teeland. Ericht has recently been affected by changes in consumer purchasing preferences to buying clothes online and, as a result, is keen to reduce its inventory holding as a way of reducing its costs. Ericht is also finding that it has an excess of goods which it has to discount as consumer tastes appear to change more quickly than in the past.Current purchasing policyCoruisk currently obtains its raw material from four suppliers. Each of these suppliers operates differently in terms of the processes and procedures which they adopt in trading with Coruisk. Coruisk has been agreeable to this, as the quality of the raw material supplied has generally been acceptable.More recently, however, Coruisk has found reason to question the accuracy and quality of the raw material delivered from one supplier. Additionally, another supplier now only despatches material to Coruisk in full-load quantities as it wishes to optimise the use of its delivery vehicles.Current production methodsThe performance metric at Coruisk for production efficiency is the number of dresses produced per period. Coruisk’s method of production is to produce individual dresses in long production runs which has helped in maximising output.Staff working in the production department have their bonus based on this metric. Goods which have not been produced to the required standard have traditionally been rejected at the end of the production process. Coruisk’s production control manager has indicated to you that the current production methods have been successful, as **pany only has 5% of its goods returned from Ericht due to poor quality.JIT and costs ofqualityEricht would like to move to a just-in-time (JIT) system of purchasing its goods from Coruisk. The board of Coruisk has asked you for help, as a management consultant, to advise it as to how **pany may have to change its approach to the areas of purchasing and production to prepare itself for producing to JIT principles.The chief executive officer (CEO) does not believe that **pany will encounter any problems in adapting to Ericht’s requirements and has told you: ‘we have very good quality control practices and procedures in place and are confident that we are consistently supplying goods which are required at an acceptable price and at high quality. Our practice of testing goods at the final stage of production, and before they leave the factory, supports this.’Coruisk’s CEO has also made available to you a list of costs which she believes address all relevant costs of quality. These costs are detailed in Appendix 1. The headings for a cost of quality report are also supplied in this appendix. She indicated that some of these costs have never been measured before and have been given financial values to help you give advice. She also told you that Coruisk’s current revenue is $4·5 million.Required:It is now 1 September 20X5.(a) Assess the changes which Coruisk will have to make in the areas of purchasing and production in order to supply goods to Ericht on a JIT basis.(b) Prepare a cost of quality report for Coruisk based on the information in Appendix 1 **ment on potential quality cost changes in light of the proposed move to JIT.Appendix 1CEO’s estimates of quality related costsCost of quality report headingsCosts of conformance:Prevention costsAppraisal costsCosts of non-conformance:Internal failure costsExternal failure costs* The foregone contribution from lost sales is an estimate made by the CEO of potential sales lost to Ericht due to problems related to production and delivery experienced by Coruisk.。

12月ACCA考试BPP版考前tipsPaper F6•Employment benefits.•Property income.•Relief for pension contributions.•Adjustments to profit to arrive at trading income for both companies and sole traders.•Capital allowance computations.Paper F7•Q1 & Q2: One likely to be an interpretation or statement of cashflows; the other may be a consolidation question if Q3 is not a consolidation.•Other possibilities –conceptual framework, intangible/tangible assets and impairment, provisions and contingencies, revenue and grants, financial instruments discontinued operations/assets held for sale or earnings per share.•Q3: could be a single entity or a consolidation (statement of profit or loss and other comprehensive income and/or statement of financial position).•Statement of changes in equity, statement of cash flow extract, earnings per share calculation or linked written topic.•Consolidation question with adjustments, eg fair values, deferred/contingent consideration, PUP on inventories/PPE, intragroup trading and balances, goods/cash in transit.Paper F8•Ethical threats and safeguards.•Corporate governance and internal audit.•Audit planning.•Materiality.•Audit procedures (especially substantive procedures).•Audit finalisation and audit reports.•Audit risk.•Internal control and audit procedures (both substantive procedures and tests of controls).Paper F9•Calculations on improvements to receivables management (eg early settlement discounts and factoring).•Weighted average cost of capital calculations (including its component parts).•Ratio analysis to support financing decisions.•NPV calculations.Paper P1•Corporate social responsibility strategy –check out recently published article.•Ethical and other CSR theories –apply them to the scenarios.•Use of risk and governance –board of directors, remuneration and reporting.Paper P2•Preparation statement of financial position and/or a group statement of profit of loss and other comprehensive income or statement of cash flows –including a foreign subsidiary, discounted activities, disposals and/or acquisitions.•Linked accounting adjustment and social/ethical/moral aspects of corporate reporting.•Q2 &Q3: deferred tax, foreign currency transactions, financial instruments, pensions, share-based payment, non-current assets (recognition and/or impairment of tangible and intangible assets),borrowing costs, the effect of accounting treatments on earnings per share to ratios.•Other question will test a range of standards such as accounting policies and the framework, leases, grants, IFRS for SMEs, reorganisations, provisions, events after the reporting period and related parties.•Q4: revenue recognition, revision of the conceptual framework, regulatory issues over adoption and consistent application of IFRSs, implementation issues, application of the definition of control and significant influence (equity accounting) , improvements in performance measurement, classification in profit and loss vs OCI, integrated reporting.Paper P3•Value chain.•Critical success factors and KPIs.•Role of the corporate parent, including BCG matrix/Ashridge.•Managing strategic change, including force field analysis.Paper P4•Q1: expect core subjects such as project appraisal (domestic or overseas), business valuations (cost of capital calculations), and risk management (hedging).•Q2-4: risk management (currency or interest rate), business re-organisation, real options.Paper P5•Q1: performance management frameworks (building blocks model or the balanced scorecard). Also need to master transfer pricing, ratios, analysis of quality related costs, ABC.•Q2-4: common tested areas include quality management, information reporting (CSFs and KPIs), the application of strategic models (such as PEST, Porter’s 5 forces, the Value Chain), HR frameworks (reward & appraisal systems), risk management and environmental management accounting.Paper P7•Test planning.•Risk assessment.•Evidence gathering and practice management.•Non-audit engagement, such as prospective financial information (PFI) or due diligence.•Audit completion.•Audit evidence and financial reporting issues.•Quality control and reporting, including completion and communication.。

龙源期刊网 地方本科院校ACCA成建制培养模式探讨作者：张黄朱纪红徐飒来源：《教育界·下旬》2017年第08期【摘要】高校开设ACCA班是培养高素质的国际会计人才的有效途径。

文章从ACCA班目标定位出发，从课程设置、师资队伍等方面讨论了地方本科院校开设ACCA班的现状和面临的问题，并针对性地提出了建议。

【关键词】ACCA；会计国际化；目标定位【基金项目】湖南工学院2014年校级教研教改项目（JY201432），湖南省教学研究改革项目（湘教通〔2015〕291号），湖南省教学研究改革项目（湘教通〔2014〕247号）。

一、前言随着世界经济一体化和会计准则国际化的加速，ACCA得到了越来越多的跨国企业和包括普华永道（PwC）、德勤（DTT）在内的国际顶尖会计事务所的认可，由此催生了中国ACCA 考证的热潮。

出于提高专业影响力和招生就业率等原因，加上高顿、中博、楷博等财经教育机构的推动，自2001年西安交大、上海财经大学等高校开设全日制ACCA成建制班以来，中国共有近百所高校开设了ACCA成建制班。

国内多数学者肯定了ACCA专业教育对于中国高校会计专业教育模式、会计人才培养质量的积极影响，但不可否认的是，高校和ACCA的合作在办学定位、课程设置等方面仍有不少的问题。

近几年地方本科院校开设的ACCA成建制班的数量呈急速上升趋势，但其以应试为目的的会计人才培养模式和培养效果如何，还有待时间来检验。

二、地方本科院校ACCA班的现状地方普通院校在开设ACCA成建制班时，通常采取“全合作”的模式，将ACCA课程的教学任务全部委托给合作的知名财经教育机构，本校教师仅讲授通识基础课程和中文专业基础课程。

在新生入学时，学校会进行多种形式的宣传活动，介绍ACCA的基本信息、证书含金量、报考条件以及就读ACCA班的优势等内容，吸引新生咨询报名。

在ACCA建班前，高校通常会联合培训机构组织入校二次选拔。

鉴于新生大学学习尚未开始，专业水平未知，多数选拔仅对学生的英语水平进行测试，个别还会通过面试了解学生的家庭背景、性格爱好和沟通交流能力。

2020年ACCa考试题及答案一、单项选择题（每题2分，共20题）1. 根据ACCA F1科目，以下哪项不是企业社会责任（CSR）的范畴？A. 环境保护B. 员工福利C. 股东回报D. 社区参与答案：C2. 在ACCA F2科目中，关于会计政策变更的描述，以下哪项是不正确的？A. 会计政策变更必须在财务报表中披露B. 会计政策变更会影响利润或损失C. 会计政策变更不需要重新表述以前年度的财务报表D. 会计政策变更必须经过董事会批准答案：C3. ACCA F3科目中，以下哪项不是影响企业财务决策的因素？A. 市场利率B. 税收政策C. 员工满意度D. 经济周期答案：C4. 在ACCA F4科目中，以下哪项不是合同法的基本原则？A. 合同必须有对价B. 合同双方必须有合法的意图C. 合同必须有书面形式D. 合同必须合法答案：C5. ACCA F5科目中，以下哪项不是影响企业定价策略的因素？A. 成本B. 市场需求C. 竞争对手的定价D. 企业规模答案：D6. 在ACCA F6科目中，关于个人所得税的计算，以下哪项描述是不正确的？A. 个人所得税是按年度计算的B. 个人所得税的税率是累进的C. 个人所得税的计算不考虑个人的家庭状况D. 个人所得税的计算需要扣除免税额答案：C7. ACCA F7科目中，以下哪项不是企业合并报表的目的？A. 提供企业集团整体的财务状况B. 反映企业集团的经营成果C. 显示企业集团的现金流量D. 促进企业集团内部的资源分配答案：D8. 在ACCA F8科目中，以下哪项不是内部控制的目的？A. 防范风险B. 提高效率C. 确保合规性D. 增加企业利润答案：D9. ACCA F9科目中，以下哪项不是企业财务风险管理的内容？A. 信用风险管理B. 市场风险管理C. 操作风险管理D. 人力资源管理答案：D10. 在ACCA P1科目中，关于企业治理的描述，以下哪项是不正确的？A. 企业治理涉及企业内部和外部的多方利益相关者B. 企业治理的目标是提高企业的透明度和责任性C. 企业治理只关注企业的财务绩效D. 企业治理包括企业的道德和法律遵守答案：C11. ACCA P2科目中，以下哪项不是企业绩效评价的方法？A. 平衡计分卡B. 经济增加值C. 杜邦分析D. 市场调研答案：D12. 在ACCA P3科目中，以下哪项不是企业战略变革的驱动因素？A. 技术进步B. 市场需求变化C. 企业内部冲突D. 竞争对手的行为答案：C13. ACCA P4科目中，以下哪项不是企业风险管理的步骤？A. 识别风险B. 评估风险C. 监控风险D. 消除风险答案：D14. 在ACCA P5科目中，以下哪项不是企业战略规划的内容？A. 确定企业愿景B. 设定企业目标C. 制定企业政策D. 执行企业操作答案：D15. ACCA P6科目中，以下哪项不是税务筹划的主要原则？A. 合法性B. 效率性C. 保密性D. 预见性答案：C16. 在ACCA P7科目中，以下哪项不是审计证据的类型？A. 书面证据B. 口头证据C. 实物证据D. 电子证据答案：B17. ACCA SBR科目中，以下哪项不是编制合并财务报表时需要考虑的因素？A. 合并范围B. 合并方法C. 合并时间D. 合并地点答案：D18. 在ACCA SBL科目中，以下哪项不是企业战略领导的关键要素？A. 愿景B. 使命C. 价值观D. 技术答案：D19. ACCA AFM科目中，以下哪项不是企业财务决策的影响因素？A. 资本成本B. 投资回报C. 市场风险。