ACCA-F1 Accountant in Business试听课

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2019年ACCA考试科目及内容

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教材-ACCA F1 知识课程

ACCAspace 中国ACCA特许公认会计师教育平台
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The impact of technology on organisations
Homeworking and supervision
IT技术还使得部分工作得以在家里迚行，员工不用去上班。但这也带来了监管上的一些问题。 -------------------------------------------------------------------------------------------------------------Outsourcing（外包）把一些非核心业务交给别人来做。
where the employee was employed.（公司全部关闭戒部分关闭导致的人员冗余。） 2. The requirements of the business for employees to carry out work of a particular kind have ceased or diminished or are expected to.（流程改迚，技术迚步导致的人员冗余。）
由内到外：组织本身经营环境（产业层面上的环境）宏观环境（经济政治文化技术层面的环境）物理环境（整个以物质形态存在的环境）
ACCAspace 中国ACCA特许公认会计师教育平台
Copyright ©
3
The political and legal environment
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Social and demographic trends
• Population and the labour market（人口数量，人口结构的变化，对劳劢力市场有深刻长进的影响）

高顿财经ACCA-模考卷-F1

Accountant in BusinessMock ExaminationSECTION AALL 46 questions are compulsory and MUST be attempted1. Which of the following is a responsibility of a mentor? A. To show a trainee how to perform tasks B. To be a role model for an employeeC. To help others to explore their own problems(1 mark)2. ........................................ taxes are collected by the Revenue authority from a business, which attempts to pass on the tax to consumers in the price of goods. Which word correctly completes this statement? A. Progressive B. Direct C. Indirect(1 mark)3. The finance director of JLX Co is an ACCA member. He has been asked to pay a bribe to secure a contract in a country in which bribery is commonplace. Which of the following statement is correct?A. The bribe is unacceptable because a professional accountant should not behave in an unethical wayB. The bribe should be paid because it is in the interests of the companyC. The bribe is acceptable because it is normal business practice in the country(1 mark)4. Charles, an accountant, suspects Lin, a client, of money laundering. By warning Lin that he intends making a report to the appropriate authority, Charles is committing an offence. Is the statement true or false? A. FALSE B. TRUE(1 mark)5. Which TWO of the following are characteristics of a relativist approach to ethics? A. What is right in one situation may not be right in another B. Ethics are linked to cultural beliefsC. There is a set of moral rules which are always right(1 mark)6. The meaning of a message can be lost at the coding and decoding stages. What is the name given to this process? A. Distortion B. Noise C. Feedback(1 mark)高顿财经A CC A7. Non-executive directors should have no business, financial or other connection with the company, apart from fees and shareholdings.Is this statement true or false? A. TRUE B. FALSE(1 mark)8. Which of the following brings together individuals with different competencies and specialisms? A. Functional teams B. Virtual teamsC. Multi-disciplinary teams(1 mark)9. In the context of data security controls, ........................................ are records showing who has accessed a computer system and what operations he or she has performed. Which word or phrase correctly completes this definition? A. Passwords B. Audit trails C. Archives(1 mark)10. Which of the following are responsible for taking positive steps to detect and prevent fraud in a company? A. The external auditors B. The executive directors C. The shareholders(1 mark)11. Positive discrimination is the process of taking active steps to encourage people from disadvantaged groups to apply for jobs and training and to compete for vacancies. Is the above statement true or false? A. TRUE B. FALSE(1 mark)12. Do personal development plans incorporate a wide set of developmental opportunities? A. Yes B. No(1 mark)13. The executives of BBB Company have observed that their colleagues in country A are aggressive in the pursuit of their targets, highly competitive with one another and focused on the material rewards of their work. By contrast, their colleagues in country B are more team orientated, protective of one another and focused on achieving goals to the mutual benefit of all.These observations relate to which of Hofstede ’s cultural dimensions? A. Power-distanceB. Uncertainty-avoidanceC. Masculinity-femininity(1 mark)高顿财经A CC A14. What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque receipts are stolen, and the theft concealed by setting subsequent receipts against the outstanding debt? A. CollusionB. MisrepresentationC. Teeming and lading(1 mark)15. Job evaluation puts a relative value on jobs primarily on the basis of which of the following factors? A. EquityB. Job contentC. Market rates of pay(1 mark)16. Which of the following is not a purpose of performance appraisal? A. Job evaluationB. Identification of training needsC. Succession planning(1 mark)17. A company has advertised for staff who must be at least 1·88 metres tall and have been in continuous full-time employment for at least five years.Which of the following is the legal term for this practice? A. Indirect discrimination B. Direct discrimination C. VictimisationD. Implied discrimination(2 mark)18. Which of the following organisations would be best able to adopt a wide span of control in its structure? A. A factory in which many workers are employed to carry out homogeneous tasks B. A university offering degree programmes in all arts and science disciplinesC. A call centre in which multi-skilled workers are employed to carry out a wide variety of tasksD. A hospital offering general care, outpatient services and accident and emergency services(2 mark)19. Janet is a member of a project group. She is highly knowledgeable and considered by her colleagues to be rather intellectual and strategic in her approach. Janet demonstrates great intuition when dealing with problems sometimes adopting unorthodox but effective methods. However some of the team regard her as detached and uncommunicative, and she can sometimes disregard practical details without explanation. According to Belbin's team roles theory Janet is an example of which of the following? A. PlantB. Monitor-evaluatorC. Resource investigatorD. Shaper(2 mark)20. Which TWO of the following are examples of connected stakeholders? A. Executive directors B. Employees C. LendersD. Shareholders(2 mark)高顿财经A CC A21. The research and development (R & D) function of a business: (i) is primarily concerned with market research(ii) can improve existing products as well as developing completely new products(iii) has been less important for firms manufacturing computers to meet an industry standard than for those firms developing the next generation of computers(iv) is always undertaken under contract by specialist external consultancies Which of the above statements are correct? A. (i) and (ii) only B. (ii) and (iii) only C. (i), (iii) and (iv) only D. (ii) and (iv) only(2 mark)22. Which of the following supports the marketing function by analysing and projecting the costs and revenues of a new product and assessing the overall implications of introducing the product for the organisation? A. Financial controller B. Financial accountant C. Management accountant D. Treasury manager(2 mark)23. Which of the following should take place first when implementing a performance appraisal system? A. Setting the criteria for assessmentB. Agreeing on how performance and rewards will be linkedC. Deciding on a common approach to appraisal interviewsD. Training managers in effective interpersonal skills to be used in appraisal interviews(2 mark)24. Frida has attended a personal development programme on which she participated in an exercise based on the Blake and Mouton managerial grid. One conclusion of the exercise is that she demonstrates a '5.5' leadership style.What does the outcome of the exercise demonstrate?A. Frida is a team player and achieves a high level of harmony in the working group sometimes at the expenseof achieving resultsB. Frida balances the need to get the job done with the need to maintain the teamC. Frida optimises the effectiveness of her team by achieving the highest level of morale and taskaccomplishmentD. Frida is entirely focused on getting the job done and pays minimal attention to team maintenance needs(2 mark)25. Which of the following statements is correct in relation to the informal organisation?A. Communications through the informal organisation will always be slower than through formalcommunication channelsB. Rumours do not circulate through the informal organisationC. The informal organisation has only a negative effect on the organisation and its objectivesD. Individuals may communicate horizontally more effectively through the informal organization(2 mark)高顿财经A CC A26. BCD Co is a large trading company. Steve is the administration manager and is also responsible for legal and compliance functions. Sheila is responsible for after sales service and has responsibility for ensuring that customers who have purchased goods from BCD Co are fully satisfied. Sunny deals with suppliers and negotiates on the price and quality of inventory. He is also responsible for identifying the most appropriate suppliers of plant and machinery for the factory. Sam is the information technology manager and is responsible for all information systems within the company.According to Porter’s value chain, which of the managers is involved in a primary activity as opposed to a support activity? A. Steve B. Sheila C. Sunny D. Sam(2 mark)27. Which of the following are ‘on the job’ training methods? (i) Day-release (ii) Job rotation (iii) Coaching(iv) Temporary promotion A. Method (iii) onlyB. Methods (i) and (iii) onlyC. Methods (ii), (iii) and (iv) onlyD. Methods (i), (ii), (iii) and (iv)(2 mark)28. Martin is an experienced and fully trained shipbuilder, based in a western European city. Due to significant economic change in supply and demand conditions for shipbuilding in Martin’s own country, the shipyard he worked for has closed and he was made redundant. There was no other local demand for his skills within his own region and he would have to move to another country to obtain a similar employment, and could only find similar work locally through undertaking at least a year’s retraining in a related engineering field. Which of the following describes the type of unemployment that Martin has been affected by? A. Structural unemployment B. Cyclical unemployment C. Frictional unemployment D. Marginal unemployment(2 mark)29. Which of the following is not a technique of scientific management or Taylorism? A. Micro-design of jobsB. Work study techniques to establish efficient methodsC. Multi-skilled team workingD. Financial incentives(2 mark)高顿财经A CC A30. The finance director of a company is concerned that the company will not have sufficient cash available at the end of the month to pay the staff's wages unless he arranges an overdraft with the bank.Which of the following will be most useful to the finance director in working out whether he needs to arrange the overdraft?A. The most recent statement of profit or lossB. The statement of financial position at the end of the previous monthC. The current month's cash flow forecastD. The variance reports from the end of the previous month(2 mark)31. A government has forecast the following future trends. Which TWO of these are social and demographic trends?A. Increased demand for organic and environmentally friendly productsB. Significant increases in single person householdsC. Increased revenues from personal taxationD. Rapid increases in household incomes(2 mark)32. Peter is a newly appointed chief executive officer of a health organization. He finds that financial resources are insufficient meet demand for health care.Which of the following courses of action is the MOST appropriate in Peter ’s position?A. Establish a system which determines health care priorities and delivers health care according to thesepriorities within budgetB. Ignore the financial restrictions and continue to treat all patients according to needC. Treat all patients until financial resources are exhausted and then cease to provide health careD. Report information to a local newspaper and ask them to petition for increased resources(2 mark)33. Which TWO of the following are performed by procurement department in a business? A. Obtaining price quotationsB. Authorising customers ’ credit limitsC. Producing sales ordersD. Producing purchase orders(2 mark)34. Arthur, Brian, Carol, and Diane all work in the finance department of TBC Co. Arthur is responsible for maintaining the cash book, Brian prepares monthly budgets, Carol monitors internal control systems and Diane manages surplus funds.Which member of staff has a financial accounting role? A. Diane B. Arthur C. Brian D. Carol(2 mark)35. In relation to Maslow ’s hierarchy of needs, in which order are the following needs fulfilled? (1) Esteem (2) Safety (3) Social A. 1,2,3 B. 2,1,3 C. 2,3,1 D. 3,1,2高顿财经A CC A(2 mark)36. Which of the following describes the agency relationship in business? A. Stakeholders are the agents of managersB. Managers must accept the objectives set by stakeholdersC. Managers must consider the view of stakeholders when setting objectivesD. Stakeholders have no influence over business objectives(2 mark)37. Which TWO of the following statements are true? A. A manager should prioritise tasks B. Job analysis aids good managementC. Delegation is a sign of weak managementD. All goals must be expressed as quantities(2 mark)38. An organization has many layers, a narrow span of control and there is a presumption of logic and rationality. The organization is very large and operates in a stable competitive and regulatory environment. People and processes within the organization operate strictly by well established rules and procedures. Which cultural type of organization is being described in the above statement? A. Person culture B. Role culture C. Task culture D. Power culture(2 mark)39. Which of the following is a disadvantage of a large panel or selection board interview compared to individual or one-to-one interviews?A. A number of people see the candidate at one sittingB. Specialists can ask a questions about technical areas of the workC. Questions tend to be more varied and more randomD. There is less opportunity for personal rapport with the candidate(2 mark)40. Which TWO of the following are recommended as best practice with regard to remuneration committees? A. They should be staffed by executive directors who know about the day running of the business B. They should have no related interests other than as shareholdersC. They should determine specific remuneration package as well as general policy(2 mark)41. The currency in country X is the Krone while country Y uses the Euro. Country Y has recently experienced an increase in its exchange rate with Country X. Which of the following effects is likely to result in Country Y? A A stimulus to exports in Country YB An increase in the costs of imports from Country XC Reducing demand for imports from Country XD A reduction in the rate of cost push inflation(2 mark)高顿财经A CC A42. Which one of the following would cause the supply curve for a good to shift to the right (outwards from the origin)?A A fall in the price of the goodB An increase in the demand for the goodC A fall in production costs of the goodD The imposition of a minimum price(2 mark)43. If the absolute value of the price elasticity of demand for dry white wine is greater than one, a decrease in the price of all wine would result in:A A more than proportional decrease in the quantity of dry white wine purchasedB A less than proportional decrease in the quantity of dry white wine purchasedC A less than proportional increase in the quantity of dry white wine purchasedD A more than proportional increase in the quantity of dry white wine purchased(2 mark)44. Which of the following terms is not used by Mintzberg in his description of organisational structure? A Strategic apex B Support base C Technostructure D Operating core(2 mark)45. Some controls are provided automatically by the system and cannot be by-passed, ignored or overridden: for example, having to input a password to enter a computer system. These are classified as........................................ controls.Which term correctly completes this statement? A Detect B MandatedC Non-discretionaryD Administrative(2 mark)46. You have been asked to work on a major investment decision that your company will be making, and discover that your brother-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in any way.What professional quality would make you consider handing this task to a colleague, or otherwise raising questions with your superiors? A Scepticism B AccountabilityC Independence of mindD Independence in appearance(2 mark)高顿财经A CC ASECTION BALL SIX questions are compulsory and MUST be attempted1. The following diagrams represent changes in supply and demand conditions.Diagram A Diagram BDiagram C Diagram D(i)An increase in the costs of factors of production (ii)An increase in the prices of substitute goods(iii)The introduction of a new, more efficient production process(iv)A reduction in incomes of purchasers of the good(b) Indicate which TWO of the following statements are correct.A. If the demand for a product is perfectly elastic, the demand curve is verticalB. An illegal or unofficial market for goods is usually a consequence of an artificially imposed minimum priceC. In the long run, the supply curve is horizontalD. The supply curve for a product is the upward sloping section of the average cost curveE. A change in the price of a product causes a move along the demand curve(2 marks)2. YRT Co is a firm of external auditors which has Company W, Company X, Company Y and Company Z among its audit clients.Company W is currently being sued by one of its suppliers. YRT Co has offered legal services and will defend them in this legal case.The audit partner of Company X has been a member of the external audit team for the past 15 years and has good relationships with the senior management of Company X.The financial controller of Company Y is the daughter of the audit manager from YRT Co.高财CC ACompany Z does not have an experienced financial department and so YRT Co helps to prepare the financial statements of Company Z in advance of the external audit. The following are types of conflicts of interest: A Familiarity threat B Advocacy threat C Self-review threat D Self-interest threat(a) In the case of each of the following clients, which of the above conflicts of interest exists? (i) Company W (ii) Company X (iii) Company Y (iv) Company Z(2 marks)(b) Which of the following would give rise to a threat of intimidation? A Litigation against the external auditor by an audit client B Provision of taxation services as well as audit services C An audit partner is on the board of a client(1 mark)(c) Ethics are a set of that guide behaviour. Which of the following correctly fills the blank? A Legal guidelines B Moral principlesC Professional regulations(1 mark)3. Axel, Bo, Corey and Dagmar work in the finance department of Kett Co.Axel is responsible for summarising confirmed financial information from the nominal ledger and bringing it together to identify annual totals for revenue, expenditure and capital items in order to present finalised accounting information for circulation to shareholders. All of the figures have been checked for accuracy.Bo deals with hundreds of items of income and expenditure each day. Her job is to check the accuracy of the figures if there is any doubt about this. One time consuming aspect of her work is to decide how many sundry items are to be categorised for accounting purposes. This is because those who submit the figures sometimes provide unclear explanations, or no explanations at all, in respect of the income generated or expenditure incurred.Corey is a data input clerk who processes several thousand vouchers each day in order to put them into the accounting system.Dagmar deals with overdue accounts receivable and has to deal with reports from the sales department, categorising each client according to whether they can or cannot receive credit in the future. In serious cases he must decide whether they should be handed to external debt collection agencies.For each of the following functions identify which of the individuals are performing them.(4 marks)高顿财经A CC A. A: Recording financialinformationB: Codifying and processing financial informationC:Preparing financialstatementsAxelBoCoreyDagmar4. Here are four short references to the function of management:A There are essentially five functions of management that apply to any organisationB Individual and group behaviour at work is a major factor in productivity.C Management is the development of a true science of work.D The manager of a business has one basic function – economic performance. Required:(a) Identify the description above which is associated with each of the following theorists, by selecting A, B, C, D or None.(i) Peter Drucker (ii) Elton Mayo(iii) Henry Mintzberg (iv) F W TaylorNote: The total marks will be split equally between each part. (2 marks)(b) Below are listed five functions of management. A Planning B Organising C Managing D Monitoring E Motivating Required:Write down which two of the above are those functions identified by Fayol by selecting TWO of the letters from (A, B, C, D, E).(2 marks)5. Shaun likes to understand basic principles and take a hands-off approach based on logical argument. He wants to participate in a structured training programme which is run by teachers.Louise needs to work at her own pace and tends to be fairly slow and cautious in her learning.She likes to observe things, take time to think about them and then produces a carefully thoughtout conclusion. Susan only likes to study if she can see a link to a real practical problem. She likes to learn new techniquesthrough on-the-job training, but tends to discard good ideas which require some development to work properly. Tony is flexible and optimistic, but does not have any patience with theories. He wants to receive hands-on training and enjoys practical problems.Honey and Mumford classified the four following learning styles:高顿财经A CC AA TheoristsB ReflectorsC ActivistsD Pragmatists(a) For each of the following individuals, select the correct learning style from the list above: (i) Shaun (ii) Louise (iii) Susan (iv) Tony(2 marks)(b) Which TWO of the following are off-the-job training methods? A Job rotationB Computer-based trainingC Temporary promotionD DemonstrationE College courses(2 marks)6. Paul, Mary, Alan and Kate are having a board meeting of a newly formed company and they are discussing the orientation of the company.Paul believes that the company will actively need to persuade customers to buy their products.Mary believes they should add additional features to their products, without carrying out market research, and this will increase demand from customers.Alan believes the products will sell as they are and the company should produce as many items as it can. Kate believes that they should research what customers need and value and adapt the products to meet the findings of the research.The following are types of orientation of a company A Production orientation B Product orientation C Sales orientationD Marketing orientation(a) For each board member, select the orientation they are recommending. (i) Paul (ii) Mary (iii) Alan (iv) Kate(2 marks)(b) Breaking up the market into different groups, which each have common needs, wants and preferences is known asWhich of the options below correctly fills the blank? A Undifferentiated marketing B Marketing mix C Mass marketingD Market segmentation(2 marks)高顿财经A CC A。

一文看懂ACCA各科目内容、特点、题型、分值、通过率、难度、彼此关系·····

ACCA考试共有15个考试科目，其中AB(F1)、MA(F2)、FA(F3)、LW(F4)、PM(F5)、TX(F6)、FR(F7)、AA(F8)、FM(F9)为F阶段课程，共9个科目，SBL、SBR、AFM(P4)、APM(P5)、ATX(P6)、AAA(P7)为P阶段课程，共6个科目。

ACCA课程中，F阶段科目全部为必修课，P阶段科目中SBL、SBR为必修课，其他为选修课(4选2参加考试)，ACCA考试一共考过13科即可变成ACCA准会员。

考试之前一定要对ACCA有全面的了解，知己知彼方能百战不殆。

AB (F1)1英文名：Accountant in Business2中文名：会计师与企业3课程内容：主要是帮助无任何商业背景知识的学员初步建立人力资源、企业组织、商业环境及相互之间影响关系的相关知识内容。

内容涵盖：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，会计职业道徳。

4科目联系：AB(F1)是SBL课程中《公司治理，风险管理与职业道德》和《商务分析》的基础。

5考试时间：2小时(机考)6考试分值：A部分一一30道单选题(每题2分，共计60分)一一16道单选题(每题1分，共计16分)B部分一一情景为基础的6道多任务题(由单选、多选、判断题构成，每题4分，共计24分)7课程难度：☆☆8时间花费：☆☆☆2019年全球平均通过率：82.50%MA (F2)1英文名：Management Accounting2中文名：管理会计3课程内容：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。

内容涵盖：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。

4科目联系：MA(F2)《管理会计》是PM(F5)《业绩管理》和APM(P5)《高级业绩管理》的基础。

5考试时间：2小时(机考)6考试分值：A部分一一35道单选题(每题2分，共计70分)B部分一一3道多任务题(由计算、简单、论述题构成，每题10分，共计30分)7课程难度：☆☆8时间花费：☆☆☆2019年全球平均通过率：65.00%FA (F3)1英文名：Financial Accounting2中文名：财务会计3课程内容：主要向学员介绍了财务会计准则、相关会计科目账户建立以及准确财务信息的提供。

泽稷教育通过F1到F3考试要多久？

考前复习：10天的时间应该是足够的看书和做题的。

我的方法是把14章分配成7天完成，1天2章节，看完书后再做历年ACCA考试真题，做错了，再反复看书，然后看答案，掌握解题方法。

还有二三天的时间可以做一下学校发的Assessment和Revision Mock,算是对自己复习情况的检测，最后针对有错误的地方重点复习。

考试选择：一般情况下有两种考试形式可以选择，机考和外部统考，我个人认为F2相对简单，所以选择机考比较好，一是机考考试时间比较灵活，在ACCA规定的机考时间内可以任意选择重复考试;二是当时就能知道成绩，如果通过了也能集中精力复习其他科目。

提醒大家注意的是，F2的机考有少量填空题。

F3平时学习：对于本身是会计学专业的或是有一定的会计基础的同学来说，只要掌握了相关专业词汇，不用复习也能通过考试，这是我身边一些有会计背景的同学的经历。

而对于没有专业背景的我来说，F3是个难点。

概括的说，Financial Accounting主要就是在国际会计标准下把企业的商业行为进行recording和summaring的过程。

全科教材20章，围绕分类帐及二元性把Profit,Assets,Liabilities,Sales,Tax,Supplier &Bank等结合起来，为外部使用者提供两大会计报表。

平时学习方法可参照F2.需要注意的是，真正的理解每一个章节的内容，达到融会贯通，把全书看两遍，都不为多，因为每看一次你还是会发现新的知识盲点。

平时还可以做一下学校提供的Fixed Test,题型与机考相同，就当做练习了。

考前复习：F3的老师告诉我们，利用考前两周的时间复习是比较有效的，突击复习，印象比较清晰，可以达到现学现用的目的。

我的方法是反复看书，把知识点贯通起来，想明白为什么Debt为什么Credit,因为二元性牵扯到很多概念，包括调帐，包括试算表等等，弄清楚基本概念，才知道题目应该怎么做，也才能提笔做题。

特许公认会计师—ACCA

ACCA考试ACCA是"英国特许公认会计师公会"(The Association of Chartered Certified Accountants）的简称，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。

ACCA 会员资格得到欧盟立法以及许多国家公司法的承认。

介绍特许公认会计师ACCA是什么？英国特许公认会计师公会(The Association of Chartered Certified Accountants）简称ACCA，成立于1904年，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。

ACCA总部设在伦敦，在美国洛杉矶、加拿大多伦多、澳大利亚悉尼建有分会，在世界上70多个城市均设有办事处。

ACCA自1988年进入中国以来，经历20余年快速发展，目前在中国拥有超过20,000名会员及34,000名学员，并在北京、上海、成都、广州、深圳以及香港设有共6个办事处，在澳门设有一个联络中心。

ACCA为全世界有志投身于财务、会计以及管理领域的专才提供首选的资格认证，一贯坚持最高的标准，提高财会人员的专业素质，职业操守以及监管能力，并秉承为公众利益服务的原则。

在英国，英国立法许可ACCA会员从事审计、投资顾问和破产执行的工作。

ACCA会员资格得到欧盟立法以及许多国家公司法的承认。

ACCA在欧洲会计专家协会(FEE)、亚太会计师联合会(CAPA)和加勒比特许会计师协会(ICAC)等会计组织中起着非常重要的作用。

在国际上，ACCA是国际会计准则理事会(IASB)的创始成员，也是国际会计师联合会(IFAC)的成员。

为何要成为ACCA职业资格证持有人？ACCA是国际认可范围最高的财务人员资格证书！ACCA专业资格考试是最具权威性的国际认证资格考试，目前在170个国家和地区拥有近32.5万学员和12.2万会员，设有250多个考点，操作上具有真正的国际性。

ACCA

新手导航：ACCA报考指南及常见相关问题汇总2009年6月ACCA各科考试通过率教材真题下载：[ACCA]—2009年6月考题及答案超级汇总版[ACCA]ACCA历年全球统考考题汇总[ACCA]—历年试题下载汇总（P1—P7,F1—F9）[ACCA]—新旧大纲历年试题下载汇总（P1—P7,F1—F9）ACCA教材下载—F1_chapter1-3(word版)ACCA教材下载—F5_word版[ACCA]—2009年F4模拟试题课件及讲义：[ACCA]—2009年12月份各科讲义下载汇总F4—公司法和商法—讲义下载09年12月f4讲义09.6 F9讲义及练习[ACCA考试]《F1 会计师与企业Accountant in Business （AB）》讲座课件下载[ACCA考试]《F2 管理会计Management Accounting（MA）》讲座课件下载[ACCA考试]《F3 财务会计Financial Accounting （FA）》讲座课件下载[ACCA考试]《F7 财务报告Financial Reporting （FR）》讲座课件下载[ACCA考试]《F8 审计与认证服务Audit and Assurance Services（AAS）》讲座课件下载备考辅导：F5复习资料F9复习资料整理分享2009年11月考官文章汇总资料2009年10月考官文章汇总资料2009年12月ACCA考试tips大全！ACCA字典会计科目中英对照经验分享：[经验分享]ACCA看书有诀窍[经验分享]中国ACCA第一人：吴卫军[经验分享]我的ACCA考试经验、教训以及建议[经验分享]F7,F9 的攻略（ACCA考试总结）[经验分享]ACCA考试高手的经验[经验分享]ACCA考试技巧与学习方法[经验分享]ACCA工作经验－work Experience[经验分享]—ACCA考试试题的特点及做题技巧分析[经验分享]—ACCA考试技巧与学习方法![经验分享]—ACCA三遍循环法[经验分享]—ACCA考试实战攻略(1)[经验分享]—ACCA考试实战攻略(2)[ACCA考试]《F3 财务会计 Financial Accounting （FA）》讲座课件下载ACCA F6 真题[ACCA]ACCA各Paper考官一览表[ACCA考试]《F1 会计师与企业 Accountant in Business （AB）》讲座课件下载[ACCA考试]2007年12月开始执行的新大纲的模拟试题[ACCA]ACCA历年全球统考考题汇总[ACCA]教材相关问题汇总[转贴]我是这样考过ACCA的(word版)[转贴]ACCA考试经验及P1.2－P2.2攻略（完整下载版）[转帖]ACCA看书有诀窍[转帖]中国ACCA第一人：吴卫军[转帖]我的ACCA考试经验、教训以及建议[ACCA考试]《F8 审计与认证服务 Audit and Assurance Services（AAS）》讲座课件下载[ACCA考试]《F2 管理会计 Management Accounting（MA）》讲座课件下载[ACCA考试]《F7 财务报告 Financial Reporting （FR）》讲座课件下载[ACCA]ACCA 考试报考指南ACCA 考试介绍特许公认会计师公会(The Association of Chartered Certified Accountants,简称ACCA) 成立于1904年，是目前全球最大的国际会计师组织。

ACCAF1StudyText,PDF原版BPP教材

Accountant in Business Paper F1 Course Notes ACF1CN07 l i BPP provides revision courses question days mock days and specific material to assist you in this important phase of your studies. F1 Accountant in Business Study Programme for Standard Taught Course Page Introduction to the paper and the course...............................................................................................................iii 1 Business organisation and structure...........................................................................................................1.1 2 Information technology and systems...........................................................................................................2.1 3 Influences on organisational culture............................................................................................................3.1 4 Ethical considerations........................................................................................................................ ..........4.1 5 Corporate governance and social responsibility..........................................................................................5.1 6 Home study chapter – The macro economic environment..........................................................................6.1 End of Day 1 – refer to Course Companion for Home Study 7 The business environment..........................................................................................................................7.1 8 Home study chapter – The role of accounting.............................................................................................8.1 9 Control security and audit............................................................................................................................9.1 10 Identifying and preventing fraud................................................................................................................10.1 11 Leadership and managing people.............................................................................................................11.1 12 Individuals groups teams.........................................................................................................................12.1 End of Day 2 – refer to Course Companion for Home Study Course exam 1 13 Motivating individuals and groups.............................................................................................................13.1 14 Personal effectiveness and communication..............................................................................................14.1 15 Recruitment and selection.........................................................................................................................15.1 16 Diversity and equal opportunities..............................................................................................................16.1 17 Training and development. (1)7.1 18 Performance appraisal (1)8.1 End of Day 3 – refer to Course Companion for Home Study Course exam 2 19 Answers to Lecture Examples...................................................................................................................19.1 20 Appendix: Pilot Paper questions................................................................................................................20.1 ??Revision of syllabus ?? Testing of knowledge ?? Question practice ?? Exam technique practice INTRODUCTION ii Introduction to Paper F1 Accountant in Business Overall aim of the syllabus To introduce knowledge and understanding of the business and its environment and the influence this has on how organisations are structured on the role of the accounting and other key business functions in contributing to the efficient effective and ethical management and development of an organisation and its people and systems. The syllabus The broad syllabus headings are: A Business organisation structure governance and management B Key environmental influences and constraints on business and accounting C History and role of accounting in business D Specific functions of accounting and internal financial control E Leading and managing individuals and teams F Recruiting and developing effective employees Main capabilities On successful completion of this paper candidates should be able to: ?? Explain how the organisation is structured governed and managed ?? Identify and describe the key environmental influences and constraints ?? Describe the history purpose and position of accounting ?? Identify and explain the functions of accounting systems ?? Recognise the principles of leadership and authority ?? Recruit and develop effective employees Links with other papers This diagram shows where direct solid line arrows and indirect dashed line arrows links exist between this paper and other papers that may follow it. The Accountant in Business is the first paper that students should study as it acts as an introduction to business structure and purpose and to accountancy as a core business function. BA P3 MA F2 and FA F3PA P1 AB F1 INTRODUCTION iii Assessment methods and format of the exam Examiner: Bob Souster The examination is a two hour paper-based or computer-based examination. Questions will assess all parts of the syllabus and will test knowledge and some comprehension of application of this knowledge. The examination will consist of 40 two mark and 10 one mark multiple choice questions. The pass mark is 50 ie. 45 out of 90. INTRODUCTION iv Course Aims Achieving ACCAs Study Guide Outcomes Business organisations structure governance and management A1 The business organisation and its structure Chapter 1A2 The formal and informal business organisation Chapter 3 A3 Organisational culture in business Chapter 3 A4 Stakeholders of business organisations Chapter 3 A5 Information technology and information systems in business Chapter 2 A6 Committees in the business organisation Chapter 1 A7 Business ethics and ethical behaviour Chapter 4 A8 Governance and social responsibility Chapter 5 Key environmental influences and constraints on business and accounting B1 Political and legal factors Chapter 7 B2 Macro-economic factors Chapter 6 B3 Social and demographic factors Chapter 7 B4 Technological factors Chapter 7 B5 Competitive factors Chapter 7 History and role of accounting in business C1 The history and functions of accounting in business Chapter 8 C2 Law and regulations governing accounting Chapter 8 C3 Financial systems procedures and IT applications Chapter 8 C4 The relationship between accounting and other business functions Chapter 1 Specific functions of accounting and internal financial control D1 Accounting and financial functions within business Chapter 1 D2 Internal and external auditing and their functions Chapter 9 D3 Internal financial control and security within business organisations Chapter 9 D4 Fraud and fraudulent behaviour and their prevention in business Chapter 10 INTRODUCTION v Leading and managing individuals and teams E1 Leadership management and supervision Chapter 11 E2 Individual and group behaviour in business organisations Chapter 12 E3 Team formationdevelopment and management Chapter 12 E4 Motivating individuals and groups Chapter 13 Recruiting and developing effective employees F1 Recruitment and selection managing diversity and equal opportunities Chapter 15 16 F2 Techniques for improving personal effectiveness at work and their benefits Chapter 14 F3 Features of effective communication Chapter 14 F4 Training development and learning in the maintenance and improvement of business performance Chapter 17 F5 Review and appraisal of individual performance Chapter 18 INTRODUCTION vi Classroom tuition and Home study Your studies for BPP consist of two elements classroom tuition and home study. Classroom tuition In class we aim to cover the key areas of the syllabus. To ensure examination success you will need to spend private study time reinforcing your classroom course with question practice and reviewing areas of the Course Notes and Study Text. Home study To support you with your private study BPP provides you with a Course Companion which helps you to work at home and aims to ensure your private study time is effectively used. The Course Companion includes a Home Study section which breaks down your home study by days one to be covered at the end of each day of the course. You will find clear guidance as to the time to spend on various activities and their importance. You are also provided with sample questions and either two course exams which should be submitted for marking as they become due or an I-pass CD which is full of questions. These may include questions on topics covered in class and home study. BPP Learn Online Come and visit the BPP Learn Online free at/acca/learnonline for exam tips FAQs and syllabus health check. ACCA Forum We have thriving ACCA bulletin boards at /accaforum. Register and discuss your studies with tutors and students. Helpline If you have any queries during your private study simply contact your class tutor on the telephone number or e-mail address that they will supply. Alternatively call 44 020 8740 2222 or your local training centre if outside the London area and ask for a tutor for this paper to speak to you or to call you back within 24 hours. Feedback The success of BPP’s courses has been built on what you the students tell us. At the end of the course for each subject you will be given a feedback form to complete and return. If you have any issues or ideas before you are given the form to complete please raise them with the course tutor or relevant head of centre. If this is not possible please email . INTRODUCTION vii Key to icons Question practice from the Study Text This is a question we recommend you attempt for home study. Real world examples These can be found in the Course Companion. Section reference in the Study Text Further reading is needed on this area to consolidate your knowledge. INTRODUCTION viii 1.1 Syllabus Guide Detailed Outcomes Having studied this chapter you will be able to: ?? Ascertain the appropriate organisational structure for different types and sizes of business. ?? Understand the concepts of span of control and scalar chains. ?? Appreciate the differing levels of strategy in an organisation. Exam Context This chapter lays the foundation for an understanding of what organisations are what they do and how they do it. Section 2 Organisational structure represents a higher level of knowledge. You must be able to apply knowledge to exam questions. Qualification Context An understanding of business structures is important with regard to higher level accounting papers as well as P3 Business Analysis. Business Context Appreciating why organisations are structured in different ways will help with an understanding of how they should be managed. Business organisation and structure 1: BUSINESS ORGANISATION AND STRUCTURE 1.2Overview Departments and functions Why does the organisation exist Structural forms Business hierarchy 1: BUSINESS ORGANISATION AND STRUCTURE 1.3 1 Organisations 1.1 Definition – An organisation is a social arrangement which pursues collective goals which controls its own performance and which has a boundary separating it from its environment. Boundaries can be physical or social. 1.2 Key categories: ?? Commercial ?? Not for profit ?? Public sector ?? Charities ?? Trade unions ?? Local authorities ?? Mutual associates Class exercise Required Identify a real-world example of the above categories of organisation. 1.3 Organisations owned or run by the government local or national or government agencies are described as being in the public sector. All other organisations are classified as the private sector. Limited liability 1.4 Limited companies denoted by X Ltd or X plc are set up so as to have a separate legal entity from their owners shareholders. Liability of these owners is thus limited to the amount invested. Private v public 1.5 Private companies are usually owned by a small number of people family members and these shares are not easily transferable. Shares of public companies will be traded on the Stock Exchange. Pg 52-561: BUSINESS ORGANISATION AND STRUCTURE 1.4 2 Organisational structure 2.1 Henry Mintzberg believes that all organisations can be analysed into five components according to how they relate to the work of the organisation and how they prefer to co-ordinate. a Strategic apex Drives the direction of the business through control over decision-making. b Technostructure Drives efficiency through rules and procedures. c Operating core Performs the routine activities of the organisation in a proficient and standardised manner. d Middle line Performs the management functions of control over resources processes and business areas. e Support staff Provide expertise and service to the organisation. Strategic Apex Support Staff Technostructure Middle Line Operating Core 1: BUSINESS ORGANISATION AND STRUCTURE 1.5 Exam standard question Required Match the following staff/rules to Mintzbergs technostructure: a Manager of a retail outlet supervising 40 staff. b A salesman responsible for twenty corporate accounts. c The owner of a start-up internet company employing two staff. d The HR department which provides support to business managers. e The IT department seeking to standardise internal systems. 3 Structural forms for organisations Scalar chain and span of control 3.1 As organisations grow in size and scope different organisational structures may be suitable. 3.2 The Scalar chain and Span of control determine the basic shape. The scalar chain relates to levels in the organisation and the span of control the number of employees managed. 3.3 Tall organisations have a: a Long scalar chain via layers of management b Hierarchy c Narrow span of control. 3.4 Flat organisations have a: a Short scalar chain less layers b Wide span of control. 1: BUSINESS ORGANISATION AND STRUCTURE 1.6 3.5 MD Divisional directors Department managers Section managers MD Supervisors Department managers Charge hands Supervisors Workers Workers Tall Flat Pilot paper Required Identify factors which may contribute to the length of the chain and the span of control. Organisational structures 3.6 Entrepreneurial A fluid structure with little or no formality. Suitable for small start-up companies the activities and decisions are dominated by a key central figure the owner/entrepreneur. 3.7 Functional This structure is created via separate departments or functions. Employees are grouped by specialism and departmental targets will be set. Formal communication systems will be set up to ensure information is shared. 1: BUSINESS ORGANISATION AND STRUCTURE 1.7 3.8 Matrix A matrix organisation crosses a functional with a product/customer/projectstructure. This structure was created to bring flexibility to organisations geared towards project work or customer-specific jobs. Staff may be employed within a hierarchy or within specific functions but will be slotted into different teams or tasks where their skill is most needed. The matrix structure is built upon the principles of flexibility and dual authority. Required Identify two advantages and two disadvantages of each structure. Advantages Disadvantages Entrepreneurial Functional Matrix 3.9 Organisations are rarely composed of only one type of structure especially if the organisation has been in existence for some time and as a consequence a hybrid structure may be established. Hybrid structures involve a mixture of functional divisionalisation and at least one other form of divisionalisation. Area Manager A Area Manager B Area Manager C.。

ACCA F1-F3模拟题及解析(4)

第1章 ACCA F1-F3模拟题及解析（4）1.Which of the following should be classified as indirect labour?A. Machine operators in a factory producing furnitureB. Lawyers in a legal firmC. Maintenance workers in a power generation organisationD. Lorry drivers in a road haulage company.2.Which of the following should NOT be classified as a service cost centre in a manufacturing organisation?A. Factory canteenB. StoresC. Materials handling departmentD. Final product inspection department3.A firm has to pay a ＆0.5 per unit royalty to the inventor of a device which it manufactures and sells.The royalty charge would be classified in the firm’s accounts as a:A. selling expenseB. direct expenseC. production overheadD. administration overhead4.Which one of the following would be classified as indirect labor?A. Assembly workers on a car production lineB. Bricklayers in a house building companyC. Machinists in a factory producing clothesD. Forklift truck drivers in the stores of an engineering company5.In a period, a company had opening inventory of 31,000 units of product G and closing inventory or 34,000 units. Profits based on marginal costing were ￡850,500 and profits based on absorption costing were ￡955,500.If the budgeted fixed costs for the company for the period were ￡1,837,500, what was the budgeted level of activity?A. 24,300 unitsB. 27,300 unitsC. 52,500 unitsD. 65,000 units6.The production budget is calculated by taking the sales budget adding the opening inventory of finished goods and subtracting the closing inventory of finished goods.The statement is:A. TrueB. False7. A company uses process costing to establish the cost per unit of its output. The following information was available for the last month:Input units 10,000Output units 9,850Opening stock 300 units, 100% complete for materials and 70%complete for conversion costsClosing stock 450 units, 100% complete for materials and 30%complete for conversion costsThe company uses the weighted average method of valuing stock. What were the equivalent units for conversion costs?A. 9,505 unitsB. 9,715 unitsC. 9,775 unitsD. 9,985 units8.A company has calculated its margin of safety as 20% on budgeted sales and budgeted sales are 5,000 units per month.What would be the budgeted fixed costs if the budgeted contribution was ＆25 per units? A. ＆100,000 B. ＆125,000 C. ＆150,000 D. ＆160,0009. A law firm recovers overheads on chargeable consulting hours. Budgeted overheads were ＆615,000 and actual consulting hours were 32,150. overheads were under-recovered by ＆35,000. If actual overheads were ＆694,075, the budgeted overhead absorption rate per hour is: A. ＆20.21 B. ＆20.50 C. ＆21.59 D. ＆22.6810.The following diagram represents a profit/volume chart for an organization: At the specific levels indicated what do the lines “G” and “H” represent? Line “G” Line”H” A. Loss Profit B. Loss Contribution C. Contribution Profit D. Contribution Contribution11.ABC prepares its accounts to a 30 June year end. Its accounts for the year ended 30th20x8 are approved on 12 September thJanuary 20x9 and issued on 20thFebruary 20x9 and opened the shareholders meeting on April 30thWhich of the following is an adjusting post balance event.20x9.A: A fire destroys inventory which cost $ 1,800 on 3rdB: A credit customer with an outstanding balance at the year end was declared bankrupt on 20 December 20x8.thC: Inventory value at a cost of $ 900 in the year end accounts was sold for $ 500 on 11 January 29x9.thD: An ordinary dividend of 4c per share was declared on 1 January 20x9.stDecember 29x8.12.Mr. C’s sales ledger control account shows a balance at the end of the year of $ 58,200 before making the following adjustments:(1) C wishes to write off debts amounting to $ 8,900 as he believes that are irrecoverable.(2) He also wishes to make specific allowance for D’s debts of $ 1,350 and E’s debt of $ 750.(3) He wishes to maintain a general allowance of 3% of the year end receivable balance.C’s allowance for receivables at the prior year end was $ 5,650.What is the charge to the income statement in respect of the above?A: $ 6,766 B: $ 11,034 C: $ 6,829 D: $ 10, 97113. In times of falling prices, the historical cost convention(1) understates asset values and profits(2) understates asset values and overstates profits(3) overstates asset values and profits(4) overstates asset values and understates profits14.Which of the following characteristics of financial information contribute to reliability according to the IASB’s Framework for the Preparation and presentation of Financial Statements?(1) Completeness(2) Prudence(3) Neutrality(4) Faithful representation(5) Comparability(6) TimelyA: 1, 2, 3, 4 B: 1, 2, 3 C: 1, 2, 4 D: 2, 3, 4 E: 1, 5, 615.A firm’s cash book at 30 June 20x7 shows a balance at the bank of $ 2,490. comparison with the bank statement at the same date reveals the following differences: Un-presented cheque 840 Bank charges not in cash book 50Receipts not yet credited by the bank 470Dishonored cheque not in cash book 140The correct bank balance at 30 June 20x7 is:A: $ 1,460 B: $ 2,300 C: $ 2,580 D: $ 3, 14016.The profit of a business may be calculated by using which one of the following formulae? A: opening capital – drawings + capital introduced – closing capitalB: closing capital + drawings – capital introduced – opening capitalC: opening capital + drawings – capital introduced – closing capitalD: closing capital – drawings + capital introduced – opening capital17.Mr. Anderson runs business selling furniture. On January 3rd 20x7, he employedhis son as anaccountant for his business and took a cabinet from the store roomfor him to use in the office.Which is the double entry for this transaction:A: Dr: Drawings Cr: cost of salesB: Dr: Non-current assets Cr: cost of salesC: Dr: Cost of sales Cr: drawingsD: Dr: Cost of sales Cr; Non-current assets18.The trial balance of A shows total debits of $ 125,819 and total credits of$ 118, 251. Which of the following explains the difference in full?A: Discount allowed of $ 3,784 have been shown on the wrong side of the trial balance.B: Discount received of $ 3,784 have been credited to the purchase ledger control account. C: The sales day book has been under cast by $ 7,568.D: An opening accrual of $ 7,568 ahs been omitted from the rental expense accounts.19.Mr. Write gives a cash discount of $40 to a customer. The discount is creditedto the discounts allowed account.The effect of recording the discount in this way is that profit will be:A. correctB. overstated by $80C. understated by $80D. understated by $40.20. Should dividend paid appeared on the face of the company’s income statement or on the statement of change in equity.A: Income Statement B: Statement of change in equity21.The purchase ledger control account below contains a number of errors:Purchase ledger control account$ $Balance b/f 318,600Cash paid to suppliers 1,364,300 Purchases 1,268,600Purchase returns 41,200 Contras against debit balances in 48,000Receivables ledgerRefunds received from suppliers 2,700 Balance c/f Discounts received 8,200402,000 1,726,800 All items relate to credit purchases.1,726,800 What should be the closing balance when all the errors are corrected? A. $128,200 B. $509,000 C. $224,200 D. $144,60022. The plant and equipment account in the records of a company for the year ended 31 December 20X7 is shown below:Plant and equipment - cost$ $ Balance b/f 960,0001 July Cash 48,000 30 Sept Disposals 84,000 Balance c/f 924,0001,008,000 The company's policy is to charge straight line depreciation at 20% per year on a pro rata basis. 1,008,000What should be the charge for depreciation in the company's income statement for the year ended 31 December 20X7?A. $184,800B. $192,600C. $191,400D. $184,20023.A and B are in partnership, sharing profits in the ratio 3:2 and preparing their accounts to 30 June each year. On 1 January 20X6, C joined the partnership and the profit sharing ratio became 4:3:3 (A:B:C).Profits for the year ended 30 June 20X6 were:$ Six months ended 31.12.X5 300,000 Six months ended 30.6.X6 450,000An irrecoverable debt of $50,000 was written off in the six months ended 30 June X6 in computingthe $450,000 profit. It was agreed that this should be borne by A and B only, in their original profitsharing ratios.What is Albus' total profit share for the year ended 30 June 20X6?A.$330,000B. $310,000C. $340,000D. $350,00024. ABC, a company, makes two changes to accounting practice at the end of 20X7:1 It changes the way in which it depreciates motor vehicles from 20% straight line to 30% reducing balance.2It starts to capitalize interest costs where allowed in accordance with the relevant standard. Previously it had adopted a policy of writing off all interest costs to the income statement. What is the correct way to account for these two changes?1 2A.Do not adjust opening reserves Do not adjust opening reservesB.Do not adjust opening reserves Adjust opening reservesC.Adjust opening reserves Adjust opening reservesD. Adjust opening reserves Do not adjust opening reserves25. Which of the following statements about the treatment of inventory and workin progress infinancial statements are correct?(i) Inventory should be valued at the lower of cost, net realisable value and replacement cost. (ii) In valuing work in progress, materials costs, labour costs and variable and fixed production overheads must be included.(iii) Inventory items can be valued using either first in, first out (FIFO) or weighted average cost.(iv) A company's financial statements must disclose the accounting policies used in measuring inventories.A. All four statements are correct.B. 1,2 and 3 onlyC. 2,3 and 4 onlyD. 1 and 4 only26. A draft cash flow statement contains the following:$mProfit before tax 22Depreciation 8Increase in inventories (4)Decrease in receivables (3)Increase in payables (2)Net cash inflow from operating activities 21Which of the following corrections needs to be made to the calculations?1 Depreciation should be deducted, not added2 Increase in inventories should be added, not deducted3 Decrease in receivables should be added, not deducted4 Increase in payables should be added, not deductedA. 1 and2B. 1 and3C. 2 and4D. 3 and427. Which of the following are books of prime entry?A. Sales day book and Trial balanceB. Petty cash book and accounts receivable ledgerC. Petty cash book and journalD. Cash book and asset register28. Which of the following statements is true?A. The directors of a company are liable for any losses of the company.B. A sole trader business is owned by shareholders and operated by the proprietor.C. Partners are liable for losses in a partnership in proportion to their profit share ratio.D. A company is run by directors on behalf of its members.29. Which of the following are documents issued by the customer in a transactionrather than the supplier?A. Quotation, goods delivery note and debit noteB. Goods delivery note, remittance advice and sales orderC. Purchase order and debit noteD. Sales order, purchase invoice and remittance advice30. Which of the following are true?1 When there is a change in the structure of a partnership, the assets of the business are normally revalued.2 Partnership goodwill can be calculated as a multiple of the previous year's profit.3 Partnership goodwill is only considered when a new partner joins or an old partner leaves the partnership.A. 1 and2B. 1 and3C. 2 and3D. All 3试题答案1. 【答案】C2. 【答案】D3. 【答案】B4. 【答案】D5. 【答案】C【解析】(955500 – 850500) / (34000 – 31000) = 35 1837500 / 35 = 525006. 【答案】B7. 【答案】D【解析】 Conversion EUOutput 9,850Closing stock 135 = 450 ⋅ 30%–––––9,9858. 【答案】A【解析】Margin: 1000 unitsBEP in units: 4,000 unitsFixed costs = 4000 / 25 = ＆100,0009.【答案】B【解析】32150*rate – 694075 = –35000Rate = 20.510.【答案】D11.【答案】C12. 【答案】A13. 【答案】D14. 【答案】A15. 【答案】B16. 【答案】B17. 【答案】B18. 【答案】D19. 【答案】B20. 【答案】B21. 【答案】A22. 【答案】B23. 【答案】D24. 【答案】B25. 【答案】C26. 【答案】D27. 【答案】C28. 【答案】D29. 【答案】C30. 【答案】A参与ACCA考试的考生可按照复习计划有效进行，另外高顿网校官网ACCA考试辅导高清课程已经开通，还可索取ACCA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升复习备考效果。

ACCA资料 MINTZBERG'S THEORY ON ORGANISATIONS

MINTZBERG'S THEORY ON ORGANISATIONSPart B of the syllabus for Paper F1/FAB,Accountant in Business is concerned with the study of business organisation structure, functions and governance.In another article on this topic(see'Related links'),various organisational models were described, including entrepreneurial,functional and matrix structures.These consider how organisations are structured primarily in terms of relationships.By contrast,Mintzberg’s model breaks down the organisation into five generic components,considering the role of each in relation to coordinating its activities.These are:∙strategic apex∙middle line∙operating core∙technostructure∙support staff.Figure1shows these activities in diagrammatic form.STRATEGIC APEXThis element of the organisation is made up of directors and senior executives.Their role is to interpret or define the mission of the organisation and ensure that its objectives are consistent with this mission.The strategic apex is also responsible for managing the organisation’s relationship with the macro-environment. OPERATING COREThe operating core carries out the activities necessary to deliver outputs.MIDDLE LINEThis element provides the link between the strategic apex and the operating core.The role is partially one of interpretation,as the work of the operating core has to be consistent with the expectations and plans of the strategic apex.Simple,smaller organisations may not have a middle line at all.TECHNOSTRUCTUREThe technostructure is made up of key individuals and teams working in functions such as human resources,training,finance and planning.Mintzberg states that there are several roles here. Analysers decide on the best ways to perform jobs and seek to standardise skills.Planners decide on outputs and define quality requirements.SUPPORT STAFFSupport staff work in functions such as research and development, public relations and legal services.Their outputs do not contribute directly to the core purposes of the organisation,but their activities contribute to the efficiency and effectiveness of the strategic apex, middle line and operating core.The relative influence of these elements to one another have a significant impact on the nature of the organisation.Mintzberg asserts that each element will have a preferred means of coordination.For example,the strategic apex will attempt to coordinate through direct supervision,and will be especially important in smaller organisations with simpler structures.The middle line seeks to standardise outputs,while the technostructure attempts to standardise work processes.The operating core will try to standardise skills.ORGANISATION STRUCTURESBased on his organisational model,Mintzberg described five categories of organisation structure,each of which would rely on one specific element of the model.SIMPLE STRUCTUREThe simple structure is centralised and often autocratic,with power emanating from the strategic apex.Typically,control is exerted by the chief executive or small,influential executive team.Perhaps due to its simplicity,the structure can be flexible and sometimes informal, with a strongly defined sense of mission.However,Mintzberg warns that the simple structure is vulnerable,stating‘one heart attack can wipe out the organisation’s prime coordinating mechanism’. MACHINE BUREAUCRACYThis structure relies heavily on a robust technostructure.Strategic planners and financial controllers are influential,leading to the creation of multiple layers of management,formal procedures and standardised production processes.Due to the high degree of standardisation,the tasks performed by the operating core can be rigid,offering little discretion for the individual.For this reason, Mintzberg observed that motivation can be difficult and the organisation can be unreceptive to the need for change.The machine bureaucracy is typified by large-scale car manufacturing plants.PROFESSIONAL BUREAUCRACYLike the machinery bureaucracy,the professional bureaucracy is based on clear lines of authority and standard administrative practices.However,the practices may be built on standards set by law,regulations or independent external bodies,including professional bodies.Mintzberg cites schools,hospitals and professional practices as examples of this structure.He suggests that the professional bureaucracy is more democratic than themachine bureaucracy counterpart,and that it is easier to motivate people.The operating core is the major coordinating influence. DIVISIONALISEDIn a divisionalised structure,a small central core provides guidelines for business units that enjoy a high degree of autonomy.Mintzberg states that this is an extension of the machine bureaucracy,or may even comprise several machine bureaucracies within a single corporation.It is the middle line that forms a strong coordinating influence,as its key role is to translate the demands of the small central core into the objectives of the operating core.The divisionalised structure is typical of multinational companies. ADHOCRACYThe adhocracy is task or project-based and has to respond quickly and flexibly to changing demands.These demands may be driven by rapidly changing markets or by innovation.There is little formality,so direct supervision and defined processes are less important than in other organisation structures.Research and development can be a primary driver of adhocracies,as typified by new technology industries.THE EVOLUTION OF ORGANISATION STRUCTURES Mintzberg believes that structures are often a product of their time. He states that simple structures and machine bureaucracies were a feature of the past,when developed economies were highly reliant on large-scale production and manufacturing.By contrast, professional bureaucracies and the divisionalised form are more common today.Mintzberg predicts that the adhocracy will become more important in the future.Written by a member of the Paper F1/FAB examining teamLast updated:20Apr2015。

ACCA F阶段知识整理

ACCA F阶段知识整理ACCA考试科目一共有13门，其中F阶段考试科目一共占了9门课程，其中的重要性不言而喻，那么F阶段和P阶段有什么关联呢?P阶段应该如何选择呢?带着这些疑问一起和高顿ACCA来看看吧。

给大家整理了一套电子版ACCA备考资料，里面有很多ACCA考试资料可供大家选择。

而且在对于上班族来说，电子版的也很适合在地铁上查阅：电子版ACCA 备考资料F1 Accountant in Business这一门倾向于管理方面，课程难度不大，很多常识性的知识点，但是毕竟是ACCA第一门考试，所以刚开始大多数同学都会对很多专业词汇的英文表述不熟悉，加上F1中的知识点比较细碎，因此加大了学习的难度。

建议大家把每章的知识点自己做一个梳理总结，每一章节整理出大框架，可以很好地帮助本科的学习。

F2 Mangement Accounting这一门课是管理会计，课体总体难度不大，差异分析的部分可能有些难度，另外一些财务比率的计算需要掌握，为以后的学习打好基础。

F3 Financial Accounting这一门课是财务会计，属于基础会计学，其中会涉及到会计科目、会计分录、丁字账、试算平衡表等等一系列会计基础知识，对于没有会计基础的同学一开始会觉得一头雾水，但是入了门之后这门课程难度并不算大。

这一门课程是之后F7和P2的学习基础，一定要掌握知识点，同时积累英语专业词汇。

F4 Corporate and Business Law英美法系和大陆体系的不同在于他们使用的是判例法，因此F4中涉及到不同年代各种法律案例，并且有很多专业词汇。

以判例法为主考试难度感觉是在上升，但是通过率在上升F5 Performance Management这门课是管理会计的进阶，对于F2基础打得好的同学拿下这门课应该不在话下。

这门课程总体难度不大，重点在于掌握不同成本法及业绩评价方法的应用。

F6 Taxation这门课90%以上都是计算，是中国考生最拿手的地方。

acca科目分类

acca科目分类ACCA科目分类ACCA（Association of Chartered Certified Accountants，特许公认会计师协会）是一家提供国际专业会计资格认证的机构。

ACCA 认证是会计和财务领域的国际金字招牌，被公认为国际上最具影响力和公信力的会计师资格之一。

ACCA考试分为基础阶段和专业阶段，基础阶段主要是财务与管理会计的基础知识，而专业阶段则涵盖了更加深入和专业的会计领域。

下面将对ACCA科目进行详细分类和介绍。

基础阶段1. F1 - Accountant in Business该科目主要涵盖了会计专业人士所需的商业理解和组织管理的基本知识。

学习者将了解组织结构、管理层决策、财务管理等方面的基础知识。

2. F2 - Management Accounting管理会计是管理层通过分析和评估各种会计数据来支持管理决策的过程。

学习者将学习成本估算、预算编制、组织绩效评估等管理会计的基本原理。

3. F3 - Financial Accounting财务会计是一门重要的会计学科，专注于公司财务报表的准备和分析。

学习者将学习资产负债表、利润表和现金流量表等财务报表的编制和解读。

4. F4 - Corporate and Business Law该课程主要涵盖商法和公司法方面的内容。

学习者将了解法律对商业和公司运营的影响，以及相关法律规定下的商业伦理问题和道德要求。

专业阶段1. Essentials Module - 必修科目F5 - Performance Management该科目主要涵盖了管理会计和业绩管理的高级概念和技术。

学习者将学习如何使用会计数据和管理信息来评估和改善组织的绩效。

F6 - Taxation税务是一个重要的财务领域，涉及到纳税义务和税务计划。

学习者将学习不同国家的税法、个人和公司的税务义务以及相应的优化措施。

F7 - Financial Reporting财务报告为公司和利益相关方提供了有效的财务信息。

F1acca 课程介绍

ACCA F1 Accountant In businessEric ZhaoEmail:eric@Overview1.The purpose andtypes of business F1organisations1. The definition of organisations•DefinitionAn organisation is a social arrangement which pursues collective goals, which controls its own performance and which has a boundary separating it from its environment.1. The definition of organisations•Example questionAn organisation is a social arrangement which pursues collective___ which controls its own performance and which has a boundary separating it from its environment.Which of the following words best completes this sentence?A. ProfitsB. StakeholdersC. GoalsD. Tactics2. Why do organisations exist?Reasonsa Overcome people’s individual limitationsb Enable people to specialisec Save timed Share knowledgee Synergy2. Why do organisations exist?•Example questionWhat is the term given to the idea that the combined output of a number of individuals working together will exceed that of the same individuals working separately?A. SympathyB. SpecialisationC. SynergyD. Systems thinking3. The common features of organisationsa Formal documented systems and proceduresb People specializationc Variety of objectivesd Inputs-processing-outputse Synergy4. How organisations differ?a Ownershipb Controlc Activityd Profit or not-profit orientatione Legal statusf Sizeg Sources of financeh Technology•Profit vs not-for-profit organisationsProfit/Commercial Not-for-profitMaximize profit/ dividend Provide goods and service/minimisecost•Private vs public sectorPrivate Public sectorNot owned by government Owned by government Profit orientation Fairness, filling the gaps left by privateorganisations, more efficient in someareas5. The types of organisations•Limited companiesMore money available; Reduced risk; Separation of ownership and control; FlexibilityThe public limited companies can obtain funds from the public directly while the private limited companies can only obtain funds from the founder, business associates or venture capitalists.•Example questionWhich type of organisations can obtain funds from the public directly?A. Private limited companiesB. Public limited companies•Non-governmental organisationsAn independent voluntary association of people acting together for common purposesThe primary objective of a NGO is not a commercial one but related to social, political or environmental issues.•Cooperatives and mutual associationsCooperatives are business owned by their workers or customers. Open membership; Democratic control; Promotion of education; Distribution in proportion to purchasesMutual associations are owned by their members such as the credit union formed by financial institutions5. The types of organisations•Example questionIn which of the following organisation can one member dominate the organisation?A. CooperativesB. Limited companiesEND2. Stakeholders in F1business organisations1. The definition of stakeholders•DefinitionStakeholders are those individuals or groups that, potentially, have an interest in what the organisation does.2. The types of stakeholders•Internal, connected and externalStakeholder MemberInternal Employees, managementConnected Shareholders, customers, suppliers, lenders etc.External Government, the public2. The types of stakeholders•Primary and secondaryPrimary stakeholders are stakeholders who have a contractual relationship with the organisation. Secondary stakeholders do not have such a relationship with the company.Primary stakeholders=internal + connected stakeholdersSecondary stakeholders=external stakeholders2. The types of stakeholders•Example questionWhich one of the following are examples of internal stakeholders?A. ShareholdersB. SuppliersC. EmployeesD. Financiers3. Stakeholder interests Stakeholder InterestsEmployees/ managers Job security; good conditions of work; career development and trainingCustomers Products with a certain quality, at reasonableprices and meet needsSuppliers Regular ordersShareholders Long-term wealth maximization Debtors Reliable payment of interests and principlePublic Pollution control; health care; assistance to charity4. Dealing with stakeholders •Stakeholder mapping (Mendelow’s matrix)Low Interest HighLow Power High A (Minimaleffort)B (Keepinformed)C (Keep satisfied)D (Key players)4. Dealing with stakeholders •Example questionAccording to Mendelow’s matrix, which strategy is appropriate to stakeholders with low power and high interest upon the firm?A. Give minimal effortB. Keep satisfiedC. Keep informedD. Key playersENDPolitical and legal factors F1affecting business1. Analysing the business environment •Global/Local•General(Macro)/Task(Micro)•PEST (Political and legal; Economic; Social and cultural; Technological and competitive)2. The political and legal environment•Legal environmentSome laws affect all companies while some only affect particular industries.•The impact of governmentGovernment can directly affect the capacity expansion, demand, entry barriers and competition of industries.•Influencing the government(a) Employ lobbyists(b) Give political officers non-executivedirectorships(c) Influence public opinion•Example questionWhich of the following cannot be adopted as a method to influence the government?A. Employ lobbyistsB. Give political officers non-executivedirectorshipsC. BriberyD. Influence the public3. Employment protection law •RetirementThe organisations encourage retirement for a variety of reasons:(a) Promotion opportunities for younger employees(b) Early retirement is an alternative to redundancy(c) Balance the age structure(d) Reduce the pension costs3. Employment protection law•ResignationThe period of notice to leave should be set out in the contract of employment.•DismissalWrongful dismissal—Breach the employment contractUnfair dismissal—Dismissal without good reasons—Any dismissal is potentially unfair—The employer has to follow disciplinary procedures•Example questionWhich of the following types of dismissal relates to the method of dismissal?A. Unfair dismissalB. Wrongful dismissalC. Forced dismissal•RedundancyIt is a dismissal under two circumstances:a. The employer has ceased to carry on the businessb. The requirement of the business foremployees to carry out work has ceased•RedundancyIn following cases, an employee is not entitled to compensation:a. The employee unreasonably rejected the offerof an alternative employment by the employer.b. The employee is of pensionable age or over, orhas less than two years’ continuousemployment.c. The employee’s conduct merits dismissalwithout notice.3. Employment protection law •RedundancyHow to reduce the impact of redundancy?a. Retirement of staff over the retirement ageb. Early retirement to staff approaching normalretirement agec. Restrictions on recruitmentd. Dismissal of part-time or short-time contractstaffe. Offering retraining within the companyf. Seeking voluntary redundancies3. Employment protection law•Example questionIn which of the following case an employee is entitled to compensation from employers?A. Resignation of the employeeB. Reject the new job provided by the employerwhen redundancy occursC. Being employed for continuous 3 years when theemployee accepted redundancyD. The employee is 65 years old which is overpension age.•The aims of data protection acta. Protect individual privacyb. Harmonise data protection legislation•Data protection principlesa Processed fairly and lawfullyb Obtained only for one or more specified and lawful purposesc Adequate, relevant and not exceeding the purposes why theyare processedd Accurate and kept up to datee Not be kept longer than necessaryf Processed in accordance with the rightsg Measures against unauthorised processingh Not be transferred outside EU4. Data protection and security law•The rights of data subjectsa. Seeking compensation or suing for damage andany associated distressb. Applying to the courts to correct inaccurate dataor even wiping off the datac. Obtain access to personal data of which he or sheis the subject4. Data protection and security law •Example questionWhich of the following is not the right of data subjects?A. Seeking compensation for damageB. Suing for associated distressC. Obtaining access to personal data of whichhis/her family is the subjectD. Applying to the courts to correct inaccurate dataor even wiping off the data•Importance of maintaining health and safety at worka. The employer has legal obligations.b. Accidents and illness cost employer money.c. The company’s image may suffer.•Accident and safety policiesAn employee who is injured as a result of either employer’s failure to take reasonable care or a breach of statutory duty can sue.•How to reduce the impact of accidentsa. Develop safety consciousness among staff.b. Develop effective consultative participation.c. Give adequate instruction in safety rules andmeasures.d. Materials handling should be minimised.e. Good maintenancef. Implement code of practice for the industryg. Safety inspections should be carried out regularly•Example questionAn employee who is injured due to his careless during work can not sue, is this statement true or false?•Contract lawA contract is a legally binding agreement which means if one party fails to carry out the agreement, the other party can take legal action against him for breach of contract.•Sale of goods and servicesa. Delivered for a particular occasion or dateb. The seller has a right to sell (Seller’s title)c. Correspond with contract descriptiond. Reasonable quality and meet needsENDMacro economic factors F11. Define macro-economic policy•DefinitionIt is the study of the aggregated effect of the decisions of individual economic units (such as households or businesses).It looks at a complete national economy, or the international economic system as a whole.。

F1- 新增知识点：亨利·明茨伯格管理理论

F1- 新增知识点：亨利·明茨伯格管理理论
从近期的学生反馈上看，许多学生询问ACCA F1-Accountant in business中有关亨利·明茨伯格(Henry Mintzberg) 管理理论的知识点。

那么咱们在这里给大家梳理一下F1的知识点。

Henry Mintzberg是在全球管理界享有盛誉的管理学大师。

Part1：亨利·明茨伯格-基本的组织构型:
1. 创业型组织（Entrepreneurial Startup）/ Simple
2. 机械型组织（Machine Bureaucracy）
3. 专业型组织（Professional Bureaucracy）
4. 事业部组织（Diversified Organization）
5. 创新型组织/灵活型组织（Adhocracy Bureaucracy / Innovative Organization）
6. 使命型组织（Missionary Organization）
7. 政治型组织（Political Organization）
1 ：简单的结构 (Entrepreneurial Startup）/ Simple
作为一种简单的组织构型，创业型组织的最显著特点就是它还没有作为完型组织的详尽特征。

一般来说，创业型组织缺乏作为一个组织的技术结构、行政支持单位、松散的部门和人员配置，部门间差异很小，以及较少的部门层级。

各项组织行为还尚未形成规范化，组织缺少规划、培训及沟通活动。

课程难点疑问_F1 Accountant in Business

高顿财经ACCA 课程难点疑问_F1 Accountant in Business
本文由高顿ACCA 整理发布，转载请注明出处 1. F1可能是学员接触ACCA 的第一门课程，由于是全英语教材对英语基础不好的学员会有一定的影响，所以建议学员在上F1之前先学学财务英语。

2. F1作为ACCA 的入门课程，包含的内容很广泛，涉及到企业决策、公司管理、内控制度、
项目管理等多方面知识点。

学员需花大量时间学习，了解掌握相应的知识点，同时也为以后课程的学习打基础。

3. F1里面的理论知识较多，许多知识点必须记住，在学习初期学员需把重点放在背诵定义上。

4.学员基础较差感觉通过参加F1的课程后仍对知识点有疑问，可在课后认真阅读BPP 的讲义，并通过做练习册自己Practice 。

更多ACCA 资讯请关注高顿ACCA 官网：。

ACCA课程大纲以及科目分解

ACCA课程大纲以及科目分解1.ACCA课程大纲2.科目详解F1 会计师与企业（AB）了解会计师在企业中的角色和作用，以及企业管理的基本知识。

具体学习公司的架构和管理，内外部环境的影响，会计在内部控制中的作用，个人的管理，沟通及领导能力，以及基本的职业道德准则。

F2 管理会计（MA）学习管理会计的作用，成本的分类和性质，掌握不同类型企业的基本成本的核算方法以及如何做相关的短期决策。

F3 财务会计(FA)了解和理解复式记账财会技术所涉及的基本的原则，概念，规则，包括基础财务报表的准备以及基础综合财政报表的准备和解释（从2011年12月起）。

学习如何处理会计数据，复式记账法的技巧，会计的基本原理和准则，期末的对账和调整方法，以及为个体经营者和合伙企业做简单的财务报表。

F4 公司法和商法（CL）了解法律的框架，学习具体的商业法、劳动法、公司法，合同法，以及企业面对危机时的相关法律和如何寻求法律援助。

F5 绩效管理(PM)学习使用管理会计的技巧来做企业的预算，决策和控制，包括具体的特殊成本计算方法，企业内外部风险的评估和资源的配置，以及如何以财务和非财务的标准来做绩效评估。

F6 税法（TX）了解英国的税收体系。

掌握个人、单个企业、合伙人和集团企业主要税赋的计算，包括个人税、公司税，资本收益税，遗产税，社会保险税和增值税。

F7 财务报告（FR）学习国际会计准则，学习编制较为复杂的单一企业财务报表以及现金流量表，简单的集团财务报表，并学习如何做财务报表分析。

F8 审计与认证业务（AA）学习审计和认证业务的关系，公司的管理和内控，内部审计的职能和作用，以及与外部审计的关系。

了解审计师如何实施审计，具体包括职业道德的遵守，如何准备审计程序，评估审计风险，收集证据，应用审计准则实施审计程序和签发适当的审计报告。

F9 财务管理（FM）学习财务经理决策时面临的问题，主要包括投资、融资和股利发放的决策。

了解财务管理的外部环境，流动资金的管理技巧，投资项目的具体评估，企业财产的估价和相关风险的管理。

ACCA

考试课程：共14门，F1-F9，P1-P3为必选，P4-P7任选两门[1]（教材和考试均用英语）5.考试申请程序入学资格b) 教育部认可的高等院校在校生，顺利通过第一年的所有课程考试且年龄在18岁以上，即可报名成为ACCA 正式学员。

报名截止日期：每年十二月十五日 ( 参加翌年之六月份考试）每年七月三十一日 ( 参加同年之十二月份考试)3, 注册时须提交的证件：(请根据个人情况有选择地准备。

若有疑问，请至电ACCA 上海办事处或 ACCA 其它就近办事处垂讯。

) · 身份证原件、复印件、*翻译件。

· 学历／学位证明（高校在校生需提交学校出具的在校证明函及第一年所有课程考试合格的成绩单）原件、复印件、*翻译件。

· 如是管理、计算机、法律专业或MBA请提交成绩单（加盖学校公章）原件、复印件、*翻译件。

(请根据个人情况有选择地准备。

若有疑问，请至电ACCA 北京办事处、上海办事处或 ACCA 其它就近办事处垂讯。

)4、考试科目申请ACCA学生会在每次考试前1-2个月左右会接到ACCA英国的考试报名通知，学生可根据有关规则和个人准备情况选择参加考试科目和考试地点。

考试科目F1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)F4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)P1/ 专业会计师 Professional Accountant (PA)P2/公司报告 Corporate Reporting (CR)P3/商务分析 Business Analysis (BA)）P4/高级财务管理 Advanced Financial Management (AFM)P5/高级业绩管理 Advanced Performance Management (APM)P6/高级税务 Advanced Taxation (ATX)P7/高级审计与认证业务Advanced Audit and Assurance (AAA)考试规则：a) 考试于每年的6月及12月举行。

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江西省南昌市2015-2016学年度第一学期期末试卷（江西师大附中使用）高三理科数学分析一、整体解读试卷紧扣教材和考试说明，从考生熟悉的基础知识入手，多角度、多层次地考查了学生的数学理性思维能力及对数学本质的理解能力，立足基础，先易后难，难易适中，强调应用，不偏不怪，达到了“考基础、考能力、考素质”的目标。

试卷所涉及的知识内容都在考试大纲的范围内，几乎覆盖了高中所学知识的全部重要内容，体现了“重点知识重点考查”的原则。

1．回归教材，注重基础试卷遵循了考查基础知识为主体的原则，尤其是考试说明中的大部分知识点均有涉及，其中应用题与抗战胜利70周年为背景，把爱国主义教育渗透到试题当中，使学生感受到了数学的育才价值，所有这些题目的设计都回归教材和中学教学实际，操作性强。

2．适当设置题目难度与区分度选择题第12题和填空题第16题以及解答题的第21题，都是综合性问题，难度较大，学生不仅要有较强的分析问题和解决问题的能力，以及扎实深厚的数学基本功，而且还要掌握必须的数学思想与方法，否则在有限的时间内，很难完成。

3．布局合理，考查全面，着重数学方法和数学思想的考察在选择题，填空题，解答题和三选一问题中，试卷均对高中数学中的重点内容进行了反复考查。

包括函数，三角函数，数列、立体几何、概率统计、解析几何、导数等几大版块问题。

这些问题都是以知识为载体，立意于能力，让数学思想方法和数学思维方式贯穿于整个试题的解答过程之中。

二、亮点试题分析1．【试卷原题】11.已知,,A B C 是单位圆上互不相同的三点，且满足AB AC →→=，则AB AC →→⋅的最小值为（）A ．14-B ．12-C ．34-D ．1-【考查方向】本题主要考查了平面向量的线性运算及向量的数量积等知识，是向量与三角的典型综合题。

解法较多，属于较难题，得分率较低。

【易错点】1．不能正确用OA ，OB ，OC 表示其它向量。

2．找不出OB 与OA 的夹角和OB 与OC 的夹角的倍数关系。

【解题思路】1．把向量用OA ，OB ，OC 表示出来。

2．把求最值问题转化为三角函数的最值求解。

【解析】设单位圆的圆心为O ，由AB AC →→=得，22()()OB OA OC OA -=-，因为1OA OB OC ===，所以有，OB OA OC OA ⋅=⋅则()()AB AC OB OA OC OA ⋅=-⋅-2OB OC OB OA OA OC OA =⋅-⋅-⋅+ 21OB OC OB OA =⋅-⋅+设OB 与OA 的夹角为α，则OB 与OC 的夹角为2α所以，cos 22cos 1AB AC αα⋅=-+2112(cos )22α=--即，AB AC ⋅的最小值为12-，故选B 。

【举一反三】【相似较难试题】【2015高考天津，理14】在等腰梯形ABCD 中,已知//,2,1,60AB DC AB BC ABC ==∠= ,动点E 和F 分别在线段BC 和DC 上,且,1,,9BE BC DF DC λλ==则AE AF ⋅的最小值为 .【试题分析】本题主要考查向量的几何运算、向量的数量积与基本不等式.运用向量的几何运算求,AE AF ，体现了数形结合的基本思想，再运用向量数量积的定义计算AE AF ⋅，体现了数学定义的运用，再利用基本不等式求最小值，体现了数学知识的综合应用能力.是思维能力与计算能力的综合体现. 【答案】2918【解析】因为1,9DF DC λ=12DC AB =，119199918CF DF DC DC DC DC AB λλλλλ--=-=-==， AE AB BE AB BC λ=+=+，19191818AF AB BC CF AB BC AB AB BC λλλλ-+=++=++=+，()221919191181818AE AF AB BC AB BC AB BC AB BCλλλλλλλλλ+++⎛⎫⎛⎫⋅=+⋅+=+++⋅⋅ ⎪ ⎪⎝⎭⎝⎭19199421cos1201818λλλλ++=⨯++⨯⨯⨯︒2117172992181818λλ=++≥+= 当且仅当2192λλ=即23λ=时AE AF ⋅的最小值为2918. 2．【试卷原题】20. （本小题满分12分）已知抛物线C 的焦点()1,0F ，其准线与x 轴的交点为K ，过点K 的直线l 与C 交于,A B 两点，点A 关于x 轴的对称点为D ．（Ⅰ）证明：点F 在直线BD 上；（Ⅱ）设89FA FB →→⋅=，求BDK ∆内切圆M 的方程. 【考查方向】本题主要考查抛物线的标准方程和性质，直线与抛物线的位置关系，圆的标准方程，韦达定理，点到直线距离公式等知识，考查了解析几何设而不求和化归与转化的数学思想方法，是直线与圆锥曲线的综合问题，属于较难题。

【易错点】1．设直线l 的方程为(1)y m x =+，致使解法不严密。

2．不能正确运用韦达定理，设而不求，使得运算繁琐，最后得不到正确答案。

【解题思路】1．设出点的坐标，列出方程。

2．利用韦达定理，设而不求，简化运算过程。

3．根据圆的性质，巧用点到直线的距离公式求解。

【解析】（Ⅰ）由题可知()1,0K -，抛物线的方程为24y x =则可设直线l 的方程为1x my =-，()()()112211,,,,,A x y B x y D x y -，故214x my y x =-⎧⎨=⎩整理得2440y my -+=，故121244y y m y y +=⎧⎨=⎩则直线BD 的方程为()212221y y y y x x x x +-=--即2222144y y y x y y ⎛⎫-=- ⎪-⎝⎭令0y =，得1214y yx ==，所以()1,0F 在直线BD 上.（Ⅱ）由（Ⅰ）可知121244y y m y y +=⎧⎨=⎩，所以()()212121142x x my my m +=-+-=-，()()1211111x x my my =--= 又()111,FA x y →=-，()221,FB x y →=-故()()()21212121211584FA FB x x y y x x x x m →→⋅=--+=-++=-，则28484,93m m -=∴=±，故直线l 的方程为3430x y ++=或3430x y -+=213y y -===±，故直线BD 的方程330x -=或330x -=，又KF 为BKD ∠的平分线，故可设圆心()(),011M t t -<<，(),0M t 到直线l 及BD 的距离分别为3131,54t t +--------------10分由313154t t +-=得19t =或9t =（舍去）.故圆M 的半径为31253t r +== 所以圆M 的方程为221499x y ⎛⎫-+= ⎪⎝⎭【举一反三】【相似较难试题】【2014高考全国，22】已知抛物线C ：y 2＝2px(p>0)的焦点为F ，直线y ＝4与y 轴的交点为P ，与C 的交点为Q ，且|QF|＝54|PQ|.（1）求C 的方程；（2）过F 的直线l 与C 相交于A ，B 两点，若AB 的垂直平分线l′与C 相交于M ，N 两点，且A ，M ，B ，N 四点在同一圆上，求l 的方程．【试题分析】本题主要考查求抛物线的标准方程,直线和圆锥曲线的位置关系的应用,韦达定理,弦长公式的应用,解法及所涉及的知识和上题基本相同. 【答案】（1）y 2＝4x. （2）x －y －1＝0或x ＋y －1＝0. 【解析】（1）设Q(x 0，4)，代入y 2＝2px ，得x 0＝8p，所以|PQ|＝8p ，|QF|＝p 2＋x 0＝p 2＋8p.由题设得p 2＋8p ＝54×8p ，解得p ＝－2(舍去)或p ＝2，所以C 的方程为y 2＝4x.（2）依题意知l 与坐标轴不垂直，故可设l 的方程为x ＝my ＋1(m≠0)．代入y 2＝4x ，得y 2－4my －4＝0. 设A(x 1，y 1)，B(x 2，y 2)，则y 1＋y 2＝4m ，y 1y 2＝－4.故线段的AB 的中点为D(2m 2＋1，2m)， |AB|＝m 2＋1|y 1－y 2|＝4(m 2＋1)．又直线l ′的斜率为－m ，所以l ′的方程为x ＝－1m y ＋2m 2＋3.将上式代入y 2＝4x ，并整理得y 2＋4m y －4(2m 2＋3)＝0.设M(x 3，y 3)，N(x 4，y 4)，则y 3＋y 4＝－4m，y 3y 4＝－4(2m 2＋3)．故线段MN 的中点为E ⎝ ⎛⎭⎪⎫2m2＋2m 2＋3，－2m ，|MN|＝1＋1m 2|y 3－y 4|＝4（m 2＋1）2m 2＋1m 2.由于线段MN 垂直平分线段AB ，故A ，M ，B ，N 四点在同一圆上等价于|AE|＝|BE|＝12|MN|，从而14|AB|2＋|DE|2＝14|MN|2，即 4(m 2＋1)2＋⎝ ⎛⎭⎪⎫2m ＋2m 2＋⎝ ⎛⎭⎪⎫2m 2＋22＝4（m 2＋1）2（2m 2＋1）m 4，化简得m 2－1＝0，解得m ＝1或m ＝－1，故所求直线l 的方程为x －y －1＝0或x ＋y －1＝0.三、考卷比较本试卷新课标全国卷Ⅰ相比较，基本相似，具体表现在以下方面： 1. 对学生的考查要求上完全一致。

即在考查基础知识的同时，注重考查能力的原则，确立以能力立意命题的指导思想，将知识、能力和素质融为一体，全面检测考生的数学素养，既考查了考生对中学数学的基础知识、基本技能的掌握程度，又考查了对数学思想方法和数学本质的理解水平，符合考试大纲所提倡的“高考应有较高的信度、效度、必要的区分度和适当的难度”的原则． 2. 试题结构形式大体相同，即选择题12个，每题5分，填空题4 个，每题5分，解答题8个（必做题5个），其中第22，23，24题是三选一题。

题型分值完全一样。

选择题、填空题考查了复数、三角函数、简易逻辑、概率、解析几何、向量、框图、二项式定理、线性规划等知识点，大部分属于常规题型，是学生在平时训练中常见的类型．解答题中仍涵盖了数列，三角函数，立体何，解析几何，导数等重点内容。

3. 在考查范围上略有不同，如本试卷第3题，是一个积分题，尽管简单，但全国卷已经不考查了。

四、本考试卷考点分析表（考点/知识点，难易程度、分值、解题方式、易错点、是否区分度题）。

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