ACCA F1  (機(jī)考)考試科目 : 企業(yè)會(huì)計(jì)

時(shí)間 : 2 hours ;通過分?jǐn)?shù) : 50 ,F(xiàn)1 考試包含2個(gè)sections:

Section A :46 道題目,其中30道題,每題2分;16道題,每題1分??偡种凳?6分。

Section B :6道題目,每道題目4分??偡种?4分。所有的題目都是必做題。

ACCA F2 (機(jī)考)考試科目 : 管理會(huì)計(jì)

時(shí)間 : 2 hours 通過分?jǐn)?shù) : 50 ; F2 考試包含2個(gè)sections:

Section A :25道題目,每道題目2分。總分值是70分。

Section B :3道題目,每道題目10分。總分值是30分。

ACCA F3  (機(jī)考)考試科目 : 財(cái)務(wù)會(huì)計(jì)

時(shí)間 : 2 hours 通過分?jǐn)?shù) : 50,F3 考試包含2個(gè)sections

Section A : 25道題目,每道題目2分??偡种凳?0分。

Section B : 3道題目,每道題目10分??偡种凳?0分。

ACCA F4 (機(jī)考 & 紙考)考試科目 : 企業(yè)法和商法

時(shí)間 : 2 hours  通過分?jǐn)?shù) : 50 ,F4包含2個(gè)sections

Section A : 45道題目,其中25道題,每題2分;20道題,每題1分,總分值是70分。

Section B : 5道題目,每道題目6分??偡种?0分。

ACCA F5 (機(jī)考 & 紙考)考試科目 : 績(jī)效管理

時(shí)間 : 3 hours 通過分?jǐn)?shù) : 50,F5包含了3個(gè)sections

Section A : 15道客觀題,每題2分,總分30分。

Section B : 3道案例題,每道案例題由5道客觀題構(gòu)成,每題2分,總分30分

Section C : 2道案例分析題,每題20分,總分40分。

ACCA F6 (機(jī)考 & 紙考)考試科目 : 稅法 (UK版本)

時(shí)間 : 3 hours 通過分?jǐn)?shù) : 50,F6包含了3個(gè)sections:

Section A : 15道客觀題,每題2分。Section A 總分30分。

Section B : 3道案例題,每道案例題由5道客觀題構(gòu)成,每題2分。Section B 總分30分

Section C : 3道案例分析題,每題10或 15分。Section C 總分40分。

ACCA F7 (機(jī)考 & 紙考)考試科目 :財(cái)務(wù)報(bào)告

時(shí)間 : 3 hours 通過分?jǐn)?shù) : 50 F7包含了3個(gè)sections

Section A : 15道客觀題,每題2分。Section A 總分30分。

Section B :  3道案例題,每道案例題由5道客觀題構(gòu)成,每題2分。Section B 總分30分

Section C :  2道案例分析題,每題20分。Section C 總分40分。

ACCA F8 (機(jī)考 & 紙考)考試科目 :審計(jì)

時(shí)間 : 3 hours 通過分?jǐn)?shù) : 50,F(xiàn)8包含了2個(gè)sections:

Section A: 3道案例題,每道案例題由5道客觀題構(gòu)成,每題2分。Section A 總分30分

Section B :3道案例分析題,每道題目20或30分。Section B 總分 70分。

ACCA F9 (機(jī)考 & 紙考)考試科目 : 財(cái)務(wù)管理

時(shí)間 : 3 hours  通過分?jǐn)?shù) : 50,F(xiàn)9包含了3個(gè)sections:

Section A : 15道客觀題,每題2分。Section A 總分30分。

Section B :3道案例題,每道案例題由5道客觀題構(gòu)成,每題2分。Section B 總分30分

Section C :2道案例分析題,每題20分。Section C 總分40分。

P1 公司治理、P2 高級(jí)財(cái)務(wù)報(bào)告、P3 戰(zhàn)略管理、P4 高級(jí)財(cái)務(wù)管理、P5 高級(jí)績(jī)效管理

這幾個(gè)paper,考試都分為2個(gè)section:

Section A 50分必做題;

Section B 3道25分的選做題,選2道,總分50分。

P6 高級(jí)稅法、P7 高級(jí)審計(jì) 分為2個(gè)section:

Section A 2道必做題 總分60分。

Section B 3道選做題,選2道,總分40份。

針對(duì)ACCA F階段新題型的解釋:

1.客觀題(Objective test questions/ OT questions)

客觀題是指這些單一的,題干較短的,并且自動(dòng)判分的題目。每道客觀題的分值為2分,考生必須回答的完全正確才可以得分,即使回答正確一部分,也不能得到分?jǐn)?shù)。

2.案例客觀題 (OT case questions)

案例客觀題是ACCA引入的新題型,每道案例客觀題都是由一組與一個(gè)案例相關(guān)的客觀題組成的,因此要求考生從多個(gè)角度來思考一個(gè)案例。這種題型能很好的反映出考生將如何在實(shí)踐中完成這些任務(wù)。案例客觀題會(huì)出現(xiàn)在2016年9月份的筆試中,這意味著CBEs考試和筆試的格式在本次考試中將完全一致。

3.主觀題 (Constructed response questions/ CR qustions)

考生將使用電子表格程序和文字處理程序去完成主觀題的回答。就像筆試中的主觀題一樣,答案最終將由專家判分。

這些變化都是更緊密地反映了考生在工作場(chǎng)所中執(zhí)行同樣任務(wù)的方式,所以考生必須具備現(xiàn)代金融專業(yè)所需要的最相關(guān)的技能。

數(shù)字2.pngACCA P階段題型分析

P1考試題型構(gòu)成

Section A: 1 compulsory case study * 50 Marks;

Section B: Choice of 2 from 3 questions * (25 marks each)

Section A will be a compulsory case study question with typically four or five sub-requirements relating to the same scenario information. The question will usually assess and link a range of subject areas acrossthe syllabus. It will require students to demonstrate high-level capabilities to understand the complexities of the case and evaluate, relate and apply the information in the case study to the requirements.

Section B questions are more likely to assess a range of discrete subject areas from the main syllabus section headings. They may require evaluation and synthesis of information contained within short scenarios and application of this information to the question requirements.

ACCA P2考試題型構(gòu)成

Section A will consist of one scenario based question worth 50 marks. It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting. A written part normally covering a particular accounting treatment and ethical and social issues in financial reporting.

Students will be required to answer two out of three questions in Section B, which will normally comprise two questions which will be scenario or case-study based and one essay question which may have some computational element. Section B could deal with any aspects of the syllabus.  New accounting standards will feature prominently in this section on initial introduction.

ACCA P3考試題型構(gòu)成

Section A: 1 compulsory case study * 50 Marks;

Section B: Choice of 2 from 3 questions * (25 marks each)

Section A will be a compulsory case study question with several requirements relating to the same scenario information. The question will usually assess and link several subject areas from across the syllabus, and will require you to demonstrate high-level capabilities to evaluate, relate and apply the information in the scenario to the question requirements. There will always be some financial or numerical data in the scenario and marks will be available for numerical analysis which supports your written argument.

Section B questions are more likely to examine discrete subject areas. They will be based on short scenarios, and you will be expected to apply information from the scenarios to the question requirements.

ACCA P4考試題型構(gòu)成

Section A contains ONE compulsory question of 50 marks.

Section B is a choice of TWO from three questions, each carrying  25 marks. There are 3 hours for the exam, plus 15 minutes of reading time.

ACCA P5考試題型構(gòu)成

Part A One compulsory question 50 marks.

Part B Two from three questions each of 25 marks

ACCA P7考試題型構(gòu)成

The first 2 questions in the exam are compulsory and will be worth anywhere between 50% and 70%. The remaining 30% – 50% are divided between 2 from 3 other questions

 

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