ACCAF1-3.30-1-3
ACCA考试科目：成绩不理想是不是科目搭配没做好
ACCA考试科目：成绩不理想是不是科目搭配没做好acca考试科目有很多，并且ACCA学习是一个循序渐进的过程。
学好F阶段基础课程将对后面专业阶段课程的学习是特别重要的。
如果，你没有合理安排好ACCA考试科目顺序，分数不理想是不是跟这个有一定的关系呢?下面，中公财经小编就给大家简单介绍一下ACCA考试科目的出场顺序应该怎么安排吧。
F1-P3-P5F1是商业基础背景知识大杂烩，从人力资源到宏观经济学，从企业结构到战略模型，涉及很多方面，但都不深，几乎等于英国本科管理学类教学大纲。
P3介绍各种战略理论模型，着重考案例分析;P5加入计算。
F1其实对后面课程影响不大。
F2-F5...P5 成本/管理会计、绩效管理，其中F2教材跟F5如同上下册的关系。
P5同时要用到P3 F5的知识点。
F3-F7-P2...P7F3借贷基础：介绍从原始数据到形成报表的全部基础知识F7 财务会计,核心在于合并报表P2 探讨IFRS准则，是F7的深入，很有挑战的一门。
P7则是高级审计，要大量用到P2中学的IFRS准则答题。
F8-P1-P7初级审计、职业道德、高级审计P1知识点大多在F8里学过，比如内审、风险，一部分在F4里学的,P1绝大部分知识点在其他科里都有简要介绍，新知识不多。
P7简单来说就是F8+P2,加几个新鲜概念。
F4 法律，基本独立，有些章节对理解F3 P1稍有帮助，特别是讨论P1的案例时，若对法律理解较好，可能有额外得分。
F6-P6 税务,F6是基本计算。
P6(UK)着重在于税务计划、投资选择，合理避税、遗产法，很多属于税务知识的灵活应用。
F9-P4 财务管理及融资方面清楚了ACCA各科目的关联性，就可以根据这个来分配考试科目的搭配了。
根据ACCA学员的调查，投票数最多的选项：F7/F8 ;F4F5; F8F9; F4F6 ;F5F9;F6F7 以此类推，当然这也需要按照你自己对各科目的知识点熟悉程度综合而定。
如果你每次ACCA考试报名3个科目，最佳的搭配：F4比较适合跟F5、F6一起报名，F7适合跟F8、F9一起报名。
ACCAF1-3.30-1-30
6. Discrimination at work•Definition of equal opportunityIt is an approach to the management of people at work based on equal access and fair treatment, irrespective of gender, race, ethnicity, age, disability, sexual orientation or religious belief•The importance of equal opportunitya. Common decency and fairnessb. Attract and retain the best people for the jobc. Compliance with relevant legislation and codes ofpracticed. Widening the recruitment pool in times of skillshortagese. Other benefits such as corporate image as a goodemployer•Example questionWhich of the following is not the reason for employers to adopt equal opportunity?A. To show common decency and fairness in line withbusiness ethicsB. To compliance with relevant laws and regulationsC. To improve corporate image as good employersD. To treat the minorities or disabled more favourablythan others•Types of discriminationa. Direct discriminationOne group is treated more favourably than another based on sex, race, nationality, religious belief or age (if age discrimination legislation is in force)b. Indirect discriminationA policy or practice is fair in form, but discriminatory in operation•Types of discriminationc. VictimisationA person is penalised for giving information or taking action in pursuit of a claim of discriminationd. HarrassmentThe use of threatening, intimidatory, offensive or abusive language or bahaviour•Types of discriminatione. Positive discriminationActions which give preference to a protected people regardless of genuine suitablity and qualification for the job* Training cannot be regarded as positive discrimination•Example questionWhich of the following would constitute direct discrimination?A. Offering less favourable terms to part-time workersB. Dismissing a disable employee in a country withdisability discrimination law in forceC. Asking in selection interviews about plans tohave children•The practical implicationsa. Formulating an effective equal opportunity policy The things that have to been done(i) Support from top of the organisation(ii) Establishing a working party(iii) Implement plans and allocate resources (iv) Monitoring(v) Positive action (Different from positive•The practical implicationsa. Recruitment and selection(i) Advertising(ii) Recruitment agencies(iii) Application forms(iv) Interviews(v) Selection tests(vi) Records (Reasons for rejection, interview notes)。
acca考试顺序技巧
ACCA新大纲的结构，F1-P3-P5F2-F5...P5F3-F7-P2...P7F8-P1-P7 P1知识点跟F8重复得较多，因此我把它排在这儿F4F6-P6F9-P4学科之间知识点往往有交叉，学一门的时候，往往要联系到其他几门辅助理解。
上面简化后的线性相连的一般都是初级-高级的关系。
所以在学高级前，一定要完成初级的学科。
在安排时间时，尽量争取考初级、高级两门之间不要间隔太久，否则遗忘太多，大大增加后面考试复习量。
其中最主要的是：应提前计划好option的选择想在UK事务所上班, P6、P7最有利, 想要学完就回国，P6 UK tax 就没用了以后想做audit partner 必考P7，否则拿签字权就麻烦得多。
P5似乎比较适合企业，是option 4门里最简单的一门.P4可以考虑进入投资类行业。
若计划考P4，F9应放前9门最后。
如果有志考P6，应该把F6推后，考虑作为前9门的最后一门考。
若有可能，把F6跟P6排在一年里考，这样就不必重新背税率。
每年6月、12月考试税率是一样的，若是12月和第二年6月的考试，就是不同税率了。
我Jun-08考F6, Jun09考P6，结果变的不仅仅是税率，还有CGT和relief, capital allowance等等，都有较大变化，差不多影响了1/3的章节，让人上火，再加上间隔较长，忘了一些计算细节，不得不借来教材重学F6。
P3和P5，听说同时考比较好，因为没考P5，了解不多P7里会考到P2里学到的一些accounting standards，如果二者能连上考或者一起考也不错的。
P7里对这些standards只需要简要描述就好了，不会要求得像p2那么严格。
option以外，我觉得很关键的一点，每个人都要注意的，F7-P2，尽量连着考。
P2有50%是在重复F7学的东西。
比较有利的学科搭配，能提高学习效率F5+F9同时考，则F5所需时间就减少1/3。
因为两本书ratio部分几乎是相同知识点，F9比F5介绍得更详细。
ACCA考试各科目顺序和复习方法
老司机分享：ACCA考试各科目顺序和复习方法转眼间已进入大四，回想起以前的日子，大一时迷茫的生活好像还是在昨天。
三年前担心F123能不能50分过的我，如今只差最后一门P5了，这一定是那时候我想都不敢想的事。
我不是学霸，不是班上最努力的，也不是分数最高的，但是学习ACCA的过程我过得还算是轻松，也希望同学们能快乐的学下去，不要在努力同时感到痛苦。
我会写下这三年来考试的顺序和复习的方法，希望可以帮助到像曾经的我一样不知道往哪个方向努力的你，或者在考虑ACCA是不是值得付出的你。
‖2013.06 大一下——F1 F2 F3如果要说起ACCA哪一门学的最累，我的回答一定是F123。
不是因为它们的知识点有多么繁琐复杂，而是因为在入门期间真的需要花很大力气来适应，调整自己的学习方法和心态。
大一时的我看到教材和练习册翻开封面却不知道要从何下手，然而身边的同学们早就已经预习到好几百页了，那时候的我无助、迷茫，想过一百二十次要放弃，都是靠着心疼注册费和年费的心思坚持下来了。
关于F阶段前三门我的建议是在考前一个月一定要进入复习阶段，重点应该放在KIT 上，书本上的知识点只要看老师上课讲过的内容和自己做过笔记的地方，不用每一个角落都认认真真的去看。
KIT就是考试的形式，学会运用才是真正有用的，只记得理论却不会运用到计算上实在是太可惜，同时我的经验是KIT至少做两遍，第二遍时你已经可以归纳出哪些题是你错了又错的，在考前的几天看看常错题和重点题型就好了。
F123是学校安排的机考，每一门考试中间会有几天间隔，这宝贵的几天一定要好好利用，总结和回顾在之前学习和复习时间归纳的重点。
‖2013.12大二上——F5 F6F5是一门运用自己分析能力解题的科目，这一门功课是我花时间最少的，因为它的内容并不多，每一种题型老师都在课上讲过类似的，你要做的就是学会分析的框架，比如说A的增加是由什么引起的，由此导致了一些什么好的或坏的结果。
同时也要看看KIT上是怎么分析，学会一些描述对增长下降相关的描述方法和同义替换，如果你将来要考雅思，学好F5你一定可以无压力写好雅思小作文。
ACCA F1 C3
F1 03The macro-economic environment 宏观经济环境1. 1 the structure and objectives of the economy经济的目标和结构circular flow of income循环流动的收入Closed economy封闭的经济体Factor incomes paid by firms由公司支付的要素收入Productive resources生产资源Expenditure开支total sales value总销售价值total income总收入1.2withdrawals and injections into the circular flow of income提款和注入所得循环流程Consumption消费Financial sector 金融部门-----investment spending投资支出Government sector 政府部门----government spending 政府支出Foreign sector 外交部门---export demand出口需求2. factors which affect the economy经济的影因素2.1 the multiplier in the national economy在国民经济中的乘数the multiplier involves the process of circulation of income in the national economy,whereby an injection of a certain size leads to a much larger in crease in national income.乘数包括流通过程在国民经济收入中，使注射一定规模，导致更大的增加国民收入。
An initial in crease in expenditure will have a snowball effect最初的增加支出将有滚雪球效应2.2 aggregate supply and demand总供给和需求2.2.1 aggregate demand总需求2.2.2aggregate supply总合供给2.2.3a shift in aggregate demand总需求的移动3.the determination of national income测定国名收入Equilibrium national income is determined using aggregate supply and aggregate demand analysis.均衡国民收入决定总供给和总需求分析3.1 aggregate demand and supply equilibrium总需求和总供给的平衡3.2 full-employment national income充分就业的国民收入3.3 inflationary gaps通货膨胀差距3.4 example例子3.5 deflationary gap通货In a situation where there is unemployment of resources there is said to e a deflationary gap.在的情况下，他们是失业的资源有说一个通货紧缩3.6 stagflation停滞Price shock价格冲击3.7 summary概括A: one is at a level of demand which exceeds the productive capavilities of the economy at full employment,and there is insufficient output capacity in the economy to meet demand at current prices.there is then an inflationary gap.一个是在一个水平的需求超过了生产能力的充分就业经济，并有足够的输出能力的经济满足需求，目前的价格。
acca阶段划分
acca阶段划分
ACCA 考试分为四个阶段，每个阶段都需要通过相应的考试才能进入下一阶段：
1. 知识课程（F1-F3）：这是 ACCA 考试的第一阶段，主要涉及基础的财务和管理知识，包括财务会计、管理会计、商业法等。
这一阶段的考试主要测试学生对基本概念和原理的理解。
2. 技能课程（F4-F9）：这是 ACCA 考试的第二阶段，主要涉及更深入的财务和管理技能，包括财务报告、审计、税务、财务管理等。
这一阶段的考试主要测试学生在实际工作中应用知识的能力。
3. 核心课程（P1-P3）：这是 ACCA 考试的第三阶段，主要涉及战略管理和领导能力，包括公司治理、风险管理、战略财务管理等。
这一阶段的考试主要测试学生在复杂的商业环境中做出决策和管理的能力。
4. 选修课程（P4-P7）：这是 ACCA 考试的最后一个阶段，学生可以选择自己感兴趣的领域进行深入学习，包括高级财务管理、高级审计与认证业务、高级税务等。
通过完成这四个阶段的考试，学生可以获得 ACCA 资格证书，并成为全球认可的专业会计师。
每个阶段的考试都需要学生具备相应的知识和技能，并且需要进行系统的学习和准备。
accaf1重点：accaf1考试重点整理
accaf1重点：accaf1考试重点整理ACCA F1课程是ACCA的*9门考试课程，俗话说一个好的开始是成功的一半，考好F1至关重要，F1考好了不仅能奠定好的基础，而且还能给学员以充足的自信心。
那么如何考好F1？ACCA F1的复习重点是什么呢？要想复习好F1的课程需要首先了解F1的课程特点。
和ACCA其他F阶段课程相比较，F1的课程呈现以下两个特点：*9，纯理论课程，几乎没有计算。
第二， ACCA*9门课程，内容较杂，几乎提到之后各科内容。
针对这样的课程特点，ACCA F1的复习重点应该在各个章节知识点和概念的理解上，课上中文理解，课下英文理解，双语对照，加强记忆。
Mendelow：Mendelow’s Matrix：Stakeholders & Power VS InterestHight power & high interest：key playersHight power & low interest：keep satisfiedLow power & high interest：keep informedLow power & low interest：minimal effortsAnthony：Planning Level：Hierarchy层级（管理层）——STO战略（Strategic）规划（高级管理层：处理长期规划；关心公司发展方向、政策制定、危机处理）战术（Tactical）决策（中层领导：每年具体目标制定；关心如何达到企业目标的方法、资源的合理配置、创新）经营（Operational）管理（车间小组长：监管并参与实际生产；制定日常活动计划）Porter：价值链value chain：支持活动：基础设施、IT、HR、采购、财务主要活动：进料inbound（receiving、warehousing、distribution）、加工（transforming）、给到客户（warehousing/distribution of finished goods）、市场/销售、售后服务五力竞争模型Five competence force：Threat of new entrants 新兴商品（进入市场的障碍：economices of scale规模经济、product differentiation产品区别化、good brand name & customer loyalty品牌与客户忠诚度、capital requirement资金要求、switching cost转化成本、access to distribution channels分销渠道、learning cureve advantage学习曲线优势）/substitute替代品的威胁力、customers客户/suppliers 供应商的议价能力、competitive rivalry同行业的竞争力Generic Strategies：Cost leadership成本领先：低成本生产商Differentiation差异领先：unique[*{3}*]Focus：cost focus只注重部分市场；分类：成本中心/differentiation focus差异中心Schein：Determinanta of organization culture组织文化的决定因素：组织文化的决定性因素（三个层级）P160*9层级：Artifacts——可看得见的部分，包括工作行为、态度第二层级：Values&Beliefs——潜在隐藏部分，包括目标、战略第三层级：Assumptions——很难感受到，包括想法、感受Handy：Organization culture组织文化的分类：组织文化的分类：权力型、角色型、任务型、个性型 P162权力型Power culture：保持绝对管理权；适用于简单/企业家结构组织——Zeus角色型Role culture：按职位划分，变化/晋升缓慢；适用于官僚主义组织；适用于稳定、结构大的组织如政府机关——Apollo任务型Task culture：注重任务完成结果的好坏、完成任务；适用于项目团队如matrix structure（短期、一次性），根据结果——Athena个性型Person culture：满足某一个体的要求；适用于——DionysusHofstede：International culture国际文化五大差异维度：权力距离power distance：上下级之间的关系（中方比较大，西方比较小）个人主义&集体主义individualism & collectivism：中国崇尚集体、西方注重个人男性化&女性化社会*masculinity & femininity：男性与女性之间的区别低不确定性&高不确定性规避：uncertainty avoidance短期取向&长期取向：Long & short term orientationLeader VS Manager 区别：Kotter & BennisKotter：管理Mngt应对复杂（Complexity—process & structure、analysis & control）情况，领导Leadership应付变化（change）Bennis：管理Mngt注重内控系统（system）和短期short term，领导注重人们（people）和长期long term管理学代表人物及理论内容：Scientific/classical theory of management科学管理——Fayol，TaylorThe human relations school人际关系学说——MayoFunctions of a manager 管理者的职能——MintzberDruckerFayol：管理五大职能：five functions of management—POCCCPlanning（determine objectives、strategies、policies、programmes & procedures for achieving the objective、the org & sub-units确定发展目标、策略、流程等）Organizing（establish structure of task、delegate authority to carry out tasks、providing systems of inf. & communication for co-ordination of activities建立组织结构、下放权力）Commanding（giving instructions下达命令）Coordinating（harmonizing the goals and activities of individuals and groups within the organization个人目标与组织目标相统一）Controlling（measuring & correcting评估和纠正）后人/现代管理学增加两点：Motivating（激励）、Communicating（沟通）Taylor：科学管理：现代科学管理之父、科学管理的原理（4个）和方法（4个）、计件工资piecework Principles科学管理的原理：The development of true science of work发展真正的科学（收集所有知识并明细化分）The scientific selection & progressive development of workers科学挑选员工并培训（提供最合适的工作）The applications of techniques to plan制定科学的工作方法（评估并控制工作、为了*5产能）The constant & intimate co-operation 员工和管理层的合作Techniques科学管理的方法：Work study techniques研究工作方法（分析任务、找出最有效的方法、不准出错） Planning & doing were separated规划人和实施者分离Jobs were micro-designed工作分解详细（简单、单一的任务）Workers were paid incentives员工薪水（激励作用）Mayo Human Relation School人际关系学说：注重social relationshipsHawthorne实验（宣泄效应、发泄不满、与领导层沟通交流—心情变得舒畅也感觉到了管理层的关心、生产效率提高）Marslow， Hertzberg后人际关系学说（Neo-human relations）——an open, dynamic organism with human psychological needs of growth, challenge, responsibility and fulfillment岗位中强调成长、责任感、成就感也能带来绩效的上升Peter Drucker Management Process管理过程：注重management concepts and practices、a manager or a business has one basic functioneconomic performance；管理过程的步骤（5步）管理过程的步骤：为组织设立目标、为目标工作、激励员工、工作评估衡量、培训员工Drucker认为：企业管理最重要的责任（overriding responsibility）：经济效益（economic performance）MintzbergManager roles管理者的角色（3大角色、10小角色）3大角色：interpersonal人际关系角色、informational信息角色、decisional 决策角色10小角色：3、3、4人际关系：figurehead首脑、leader 领导者、liaison person联络人信息角色：监管者monitor、发言人spokesman、信息传播者disseminator决策角色：企业家entrepreneur、资源分配管理recourse allocation administrator、商议者negotiator、传递者（解决问题者）mediator观点：管理者不能总是作为计划者、管理者工作乱且不连续、管理者每天有职责要履行等Leadership领导能力理论三大学派：Trait、Style、ContingentTrait：Certain characteristics common to successful leaderStyle学派代表人物：Ashridge—MGM分类、Blake & Mouton—MGM GridContingent学派代表人物：Fiedler—PDMs&PCMs，Adair—ACLHelfetz的Dispersed Leadership观点Style：代表人物（Ashridge—MGM分类、Blake and Mouton—MGM Grid）Ashridge：Management College Model领导分类4类Tells（autocratic）：领导做所有决策、按照交代的做——专制Sells（persuasive）：领导做所有决策、但员工需被激励Consults （咨询）：领导考虑下级的观点、最后还是领导决策Joins （democratic）：领导和下级一起做决策、consensus达成一致Blake and Mouton：Management Grid方格理论（关心工作、关心员工）、*5个特殊点1.1 Impoverished：双low型：对工作、员工都不关心9.9 Team：双high型：5.5 Middle Road（dampened pendulum）：对工作、员工平衡关心1.9 Country Club：对员工关心、不关心工作9.1 Task management：对工作关心、对员工不关心Contingency：根据变量而变化、*代表人物（Fiedler—PDM&PCM，Adair—ACL）Fiedler：Nature of leadership研究领导力的本质——部分因为态度attitude，部分取决于环境situation领导的分类：PDMs（和下级保持距离、注重工作）、PCMs（和下级亲近、关系好）影响领导有效的因素：上下级之间的关系、工作任务的结构清晰度、领导拥有的权利如何高效文章来源公众号：ACCA学习号（ID:studyacca）领导的情形：员工敬爱爱戴领导、任务结构清晰、领导权利至高Fiedler建议：PDM（structured）无论情形好坏都OK、PCM只有在favourable的时候才OKJohn Adair：行为中心领导（ACL）模型（建立在情况或功能之上、注重领导做了什么）三个变量：任务需求、组员个人需求、小组需求Effective leadership is a process of identifying and acting on that priority, exercising a relevant cluster of roles to meet the various needs. （有效领导需考虑以上三个变量）任务需求：initiating、information-seeking、diagnosing、opinion-seeking、evaluating、decision-making（发起、信息寻找、诊断、意见寻找、评估、做决定）组员个人需求：goal-setting、feedback、recognition、counselling、training（建立目标、反馈、意识、讨论、培训）小组需求：encouraging、peace-keeping、clarifying、standard-seeking（鼓励、保持和睦、清晰化、标准寻找）步骤：定义任务、计划、概述、控制、评估、激励、组织、建立模版Heifetz：Dispersed Leadership（组织中的任何一个人都可以发挥领导力和影响力管理者在团队建立和队员个人发展的作用：P352Belbin团队角色理论、Tuckman团队发展理论BelbinTeam role theory团队角色理论：9大角色*Plant：创造力creative、想象力imaginative、非正统unorthodox——解决难题——忽视细节，太全神贯注于高效的沟通*Resource investigator：外向extrovert、热情enthusiastic、善于沟通communicative——寻求发展机会、发展/加强联系——太过乐观、三分钟热度过去就失去兴趣*Co-ordinator（Chairman）：成熟mature、自信confident、好领导a chair person——阐明目标、提升决策、好授权（管理层）——操纵、代表个人工作*Shaper：挑战challenging、动感dynamic、抗压力strive on pressure——有推动力和勇气克服障碍——激怒/挑衅他人、伤害感情*Monitor/Evaluator：冷静、战略型strategic、判断力强discerning——评估所有选择、准确评判accurate judgement——缺乏鼓舞他们的内驱力和能力，太过批判性*Team Worker：合作cooperative、温和、感知力强、老练——聆听、建立、防止摩擦、平息风波calm waters——在关键情况下犹豫不决、容易被影响Implementer（company worker）：遵守记录、依赖性、保守、高效—把理想转换为现实——顽固的、对新的可能性反应迟钝Completer/finisher：勤勉、认真、焦虑——查处错误和纰漏，准时交付——过度担心、不远委任、吹毛求疵Specialist：专心single-minded、自启式self-starting、专注dedicated——提供少见的知识和技能——只对狭隘的前线有贡献、停留在学术性、忽略更大的蓝图TuckmanTeam development process团队发展理论：分4个阶段FSNP P355Forming：组建期、initial stage初期、introducing new ideas 引进信理念、trying to find out each other相互认识和了解Storming：动荡期、growing stage成长阶段、openning conflict unavoided不可避免的明显冲突、加强相互信任Norming：规范期、mature成熟期、norms & regulations建立规范和规章制度Performing：执行任务后来的补充：Dorming：步入正轨后的骄傲自满，导致退步Mourning/adjourning：衰退/休整期：group breaks up、回到forming stage*激励理论分类：内容理论、过程理论 P366 内容理论：What motivates people？提供满足自己需求的方法MaslowHierarchy of needs需求层次理论：五个层次 P367Physical生理需求：食物、住所Saftety安全需求：安全、有秩序、可预测性、免受威胁Love/Social爱/社会需求：关系、感情、归属感Esteem尊重需求：独立、认可、地位、他人的尊敬Self-actualisation自我实现：实现个人的潜力只有当一个层次得到满足，才会有对下一层次的需求。
ACCAF1-3.30-1-71
Communicating in F1business•DefinitionCommunication is a two-way process involving the transmission or exchange of information and the provision of feedback. It is necessary to direct and coordinate activities.•Direction of communicationa. Vertical communicationb. Horizontal/lateral communicationc. Diagonal communication•Communication patternsa. The circle (Slowest speed, highest job satisfaction)b. The chainc. The “Y”d. The wheel (Highest speed, Lowest job satisfaction)•Example questionIn which of the following communication pattern does the highest job satisfaction exist?A. The circleB. The chainC. The “Y”D. The wheel•Sources of informationa. Internal informationThe accounting records, payroll system, functional departments, detailed records, staff themselvesb. External informationNew laws and regulations, other R&D work done by other companies, opinions and buying patterns of customers*Environmental scanning is the process of gathering•Example questionWhich of the following is not internal information?A. The purchase orders recorded in an inventorycontrol systemB. A list about the machine capacity and fuelconsumption produced by the productdepartmentC. A customer survey about the quality and priceof the product•The qualities of good information (ACCURATE) A ccurateC ompleteC ost-beneficialU ser-targetedR elevantA uthoritativeT imely•Levels of informationa. StrategicKey ratios, market analysis, strategic plans b. Management/tacticalVariance analysis, exception reportsc . OperationalUpdated file listings, invoices•Example questionWhich of the following does not belong to the strategic level of information?A. Key ratiosB. Variances analysisC. Ad hoc market analysisD. Strategic plans。
ACCA F1-F3模拟题及解析(3)
第1章 ACCA F1-F3模拟题及解析（3）1.A jobbing company operates a premium bonus scheme for its employees of 75% of the time saved compared with the standard time allowance for a job, at the normal hourly rate. According to the company policy, the guaranteed pay for each job is £102.The data relating to Job 1206 completed by an employee is as follows:Allowed time for Job 1206 14 hoursTime taken to complete Job 1206 10 hoursNormal hourly rate of pay £8What is the total pay of the employee for Job 1206?A. £104B. £110C. £102D. £1082.A paint manufacturer has a number of departments. Each department is located in a separate building on the same factory site. In the mixing department the basic raw materials are mixed togetherin very large vessels. These are then moved on to the colour adding department where paints of different colours are created in these vessels. In the next department – the pouring department – the paint is poured from these vessels into litre sized tins. The tins then go on to the labeling department prior to going on to the finished goods department.The following statements relate to the paint manufacturer:(i) The mixing department is a cost centre.(ii) A suitable cost unit for the colour adding department is vessel.(iii) The pouring department is a profit centre.Which statement or statements is/are correct?A. (i) onlyB. (i) and (ii) onlyC. (i) and (iii) onlyD. (ii) and (iii) only3.The following statements relate to spreadsheets:(i) A spreadsheet consists of records and files.(ii) Most spreadsheets have a facility to allow data within them to be displayed graphically. (iii) A spreadsheet could be used to prepare a budgeted profit and loss account.(iv) A spreadsheet is the most suitable software for storing large volumes of data.Which of the above statements are correct?A.(i) and (ii) onlyB.(i),(iii) and (iv) onlyC.(ii) and (iii) onlyD.(iii) and (iv) only4.A company uses absorption costing with a predetermined hourly overhead absorption rate. The following situations have both occurred:(i) Actual overhead expenditure exceeded planned expenditure; and(ii) Actual hours worked were less than the planned hours.Which of the following statements is correct?A. Situation (i) would cause overheads to be over absorbed and situation (ii) would cause overheads to be under absorbed.B. Situation (i) would cause overheads to be under absorbed and situation (ii) would cause overheads to be over absorbed.C. Both situations would cause overheads to be over absorbed.D. Both situations would cause overheads to be under absorbed.5.A company operates a job costing system. Job 812 requires £60 of direct materials, £40 of direct labour and £20 of direct expenses. Direct labour is paid £8 per hour. Production overheads are absorbed at a rate of £16 per direct labour hour and non-production overheads are absorbed at a rate of 60% of prime cost.What is the total cost of Job 812?A. £240B. £260C. £272D. £3206.At the end of manufacturing in Process I, product K can be sold for £10 per litre. Alternatively product K could be further processed into product KK in Process II at an additional cost of £1 per litre input into this process. Process II is an existing process in which a loss of 10% of the input volume occurs. At the end of the further processing, product KK could be sold for £12 per litre.Which of the following statements is correct in respect of 9,000 litres of product K?A. Further processing into product KK would increase profits by £9,000.B. Further processing into product KK would increase profits by £8,100.C. Further processing into product KK would decrease profits by £900.D. Further processing into product KK would decrease profits by £1,800.The following information relates to questions 17 and 18:The standard direct material cost for a product is £50 per unit (12·5 kg at £4 per kg). Last month the actual amount paid for 45,600 kg of material purchased and used was £173,280 and the direct material usage variance was £15,200 adverse.7.What was the direct material price variance last month?A. £8,800 AdverseB. £8,800 FavourableC. £9,120 AdverseD. £9,120 Favourable8. What was the actual production last month?A. 3,344 unitsB. 3,520 unitsC. 3,952 unitsD. 4,160 units9. Equipment owned by a company has a net book value of £1,800 and has been idle for some months. It could now be used on a six months contract which is being considered. If not used on this contract, the equipment would be sold now for a net amount of £2,000. After use on the contract, the equipment would have no saleable value and would be dismantled. The cost of dismantling and disposing of it would be £200.What is the total relevant cost of the equipment to the contract?A. £1,200B. £1,800C. £2,000D. £2,20010. A contract is under consideration which requires 800 labour hours to complete. There are 450 hours of spare labour capacity for which the workers are still being paid the normal rate of pay. The remaining hours required for the contract can be found either by overtime working paid at 50% above the normal rate of pay or by diverting labour from the manufacture of product OT. If the contract is undertaken and labour is diverted, then sales of product OT will be lost. Product OT takes seven labour hours per unit to manufacture and makes a contribution of £14 per unit.The normal rate of pay for labour is £8 per hour.What is the total relevant labour cost to the contract?A. £3,500B. £4,200C. £4,500D. £4,90011. A company determines its order quantity for a raw material by using the Economic Order Quantity (EOQ) model.What would be the effects on the EOQ and the total annual holding cost of a decrease in the cost of ordering a batch of raw material?EOQ Total annual holding costA. Higher LowerB. Higher HigherC. Lower HigherD. Lower Lower12. A company manufactures two products, X and Y, in a factory divided into two production cost centres, Primary and Finishing. The following budgeted data are available:Cost centre Primary FinishingAllocated and apportioned fixedoverhead costs £96,000 £82,500Direct labour minutes per unit:– product X 36 25– product Y 48 35Budgeted production is 6,000 units of product X and 7,500 units of product Y.Fixed overhead costs are to be absorbed on a direct labour hour basis.What is the budgeted fixed overhead cost per unit for product Y?A. £11B. £12C. £14D. £1513. A company has three shops (R, S and T) to which the following budgeted information relates:Shop R Shop S Shop T Total£000 £000 £000 £000Sales 400 500 600 1,500–––– –––– –––– ––––Contribution 100 60 120 280Less: Fixed costs (60) (70) (70) (200)–––– –––– –––– ––––Profit/(Loss) 40 (10) 50 80–––– –––– –––– ––––60% of the total fixed costs are general company overheads. These are apportioned to the shops on the basis of sales value. The other fixed costs are specific to each shop and are avoidable if the shop closes down.If shop S is closed down and the sales of the other two shops remained unchanged, what would be the revised budgeted profit for the company?A. £50,000B. £60,000C. £70,000D. £90,00014.An organization manufactures a single product which has a variable cost of £36 per unit. The organization’s total weekly fixed costs are £81,000 and it has a contribution to sales ratio of 40%. This week it plans to manufacture and sell 5,000 units.What is the organization’s margin of safety this week (in units)?A. 1,625B. 2,750C. 3,375D. 3,50015. An organization has the following total costs at two activity levels:Activity level (units) 15,000 24,000Total costs £380,000 £470,000Variable cost per unit is constant in this activity range but there is a step up of£18,000 in the total fixed costs when the activity exceeds 20,000 units.What are the total costs at an activity level of 18,000 units?A. £404,000B. £410,000C. £422,000D. £428,00016. The following statements refer to different types of planning within a manufacturing organization:(i) Operational planning includes the scheduling of work to be done in the short term.(ii) Tactical planning includes consideration of ways in which the productivity of the factory workforce could be improved.(iii) Strategic planning includes the setting of the organization’s long term objectives. Which of the statements are correct?A. (i) and (ii) onlyB. (i) and (iii) onlyC. (ii) and (iii) onlyD. (i), (ii) and (iii)17.The following statements relate to spreadsheets:(i) A spreadsheet is the most suitable software for the storage of large amounts of data. (ii) A spreadsheet consists of rows, columns and cells.(iii) A forecast profit and loss account could be prepared using a spreadsheet.Which of the statements are correct?A. (i) and (ii) onlyB. (i) and (iii) onlyC. (ii) and (iii) onlyD.(i), (ii) and (iii)18. Data relating to one particular stores item are as follows:Average daily issues 70 unitsMaximum daily issues 90 unitsMinimum daily issues 50 unitsLead time for the replenishment of stock 11 to 17 daysReorder quantity 2,000 unitsReorder level 1,800 unitsWhat is the maximum stock level (in units) for this stores item?A. 2,950B. 3,100C. 3,250D. 3,80019.A company determines its order quantity for a component using the Economic Order Quantity (EOQ) model.What would be the effects on the EOQ and the total annual ordering cost of a decrease in the annual cost of holding one unit of the component in stock?EOQ Total annual ordering costA Lower No effectB Higher No effectC Lower HigherD Higher Lower20. A company operates a job costing system. Job number 607 requires £300 of direct materials, £400 of direct labour and £100 of direct expenses. Direct labour is paid at a rate of £8 per hour. Production overheads are absorbed at a rate of £40 per direct labour hour and non-production overheads are absorbed at a rate of 150% of prime cost.What is the total cost of job number 607?A. £3,750B. £3,850C. £4,000D. £4,20021. A company uses absorption costing with a predetermined hourly fixed overhead absorption rate. The following situations arose last month:(i) Actual overhead expenditure was less than the planned expenditure.(ii) Actual hours worked exceeded planned hours.Which statement is correct?A. Situation (i) would cause overheads to be under absorbed and situation (ii) would cause overheads to be over absorbed.B. Situation (i) would cause overheads to be over absorbed and situation (ii) would cause overheads to be under absorbed.C. Both situations would cause overheads to be over absorbed.D. Both situations would cause overheads to be under absorbed.22.A company manufactures two products K1 and K2 in a factory consisting of two cost centres, Y and Z. The following budgeted data are available:Cost centreY ZAllocated and apportioned fixedoverhead costs £576,000 £288,000Direct labour hours per unit:Product K1 5 2Product K2 3 4Budgeted output is 12,000 units of each product. Fixed overhead costs are absorbed on a direct labour hour basis.What is the budgeted fixed overhead cost per unit for product K2?A. £34B. £36C. £38D. £4223.A factory consists of two production cost centres (P and Q) and two service cost centres (T and V). The total overheads allocated and apportioned to each cost centre are as follows:P Q T VTotal overheads £180,000 £120,000 £128,000 £140,000The work done by the service cost centres can be represented as follows:P Q T VPercentage of service cost centre T to: 70% 30% – –Percentage of service cost centre V to: 40% 30% 30% –The service cost centre costs are apportioned to production cost centres using a method that fully recognises any work done by one service cost centre for another.What are the total overheads for production cost centre P after the reapportionment of all servicecost centre costs?A. £325,600B. £349,600C. £355,000D. £379,000The following information relates to questions 34 and 35:A company operates a process costing system using the first-in-first-out (FIFO) system of valuation. No losses occur in the process. The following data relate to last month:UnitsOpening work-in-progress 200 with a total value of £1,530Input to the process 1,000Completed production 1,040Last month the cost per equivalent unit of production was £20 and the degree of completion of the work-in-progress was 40% throughout the month.24.What was the value (at cost) of last month’s closing work-in-progress?A. £1,224B. £1,280C. £1,836D. £1,92025.What was the cost of the 1,040 units completed last month?A. £19,200B. £19,930C. £20,730D. £20,80026.The following statements relate to the calculation of the regression line y = a + bx using the information on the formulae sheet at the end of this examination paper:(i) _xy is calculated by multiplying _x by _y.(ii) _y2 is not the same as (_y)2 .(iii) n represents the number of pairs of data items used.Which statements are correct?A. (i) and (ii) onlyB. (i) and (iii) onlyC. (ii) and (iii) onlyD. (i), (ii) and (iii)27.Which of the following correlation coefficients indicates the weakest relationship between two variables?A. +0·9B. – 0·6C. – 0·8D. – 1·028. The following statements relate to responsibility centres:(i) The manager of a revenue centre is responsible for sales and costs in a segment of an organisation. (ii) Return on capital employed is a suitable measure of performance in a profit centre.(iii) Cost centres are found in manufacturing and service organisations.Which of the statements, if any, is correct?A. (i) onlyB. (ii) onlyC. (iii) onlyD. None of them.29.A company operates a standard absorption costing system in which the standard fixed production overhead rate is £9 per hour.The following data relate to last month:Budgeted hours 8,000Standard hours for actual production 8,200Actual hours worked 8,400What was the fixed production overhead capacity variance for last month?A. £1,800 AdverseB. £1,800 FavourableC. £3,600 AdverseD. £3,600 Favourable30.A company operates a standard marginal costing system. Last month the company sold 200 unitsmore than it planned to sell. The following data relate to last month:Standard Actual£ £Selling price per unit 40 38Variable cost per unit 30 29What was the favourable sales volume contribution variance last month?A.£1,600B. £1,800C. £2,000D. £2,2001.【答案】A【解析】(10 x £8) + [(14 – 10) x 0·75 x £8] = £1042.【答案】B3.【答案】C4.【答案】D5.【答案】C【解析】(60 + 40 + 20) + [(40 ÷ 8) x 16] + (0·60 x 120) = £2726.【答案】D£【解析】Sales value after further processing = (9,000 x 0·9) x £12 = 97,200Sales value without further processing = (9,000 x £10) 90,000––––––Increase in sales revenue 7,200Less: Further processing cost = (9,000 x £1) (9,000)––––––Decrease in profit by further processing (£1,800)7.【答案】D【解析】[(45,600 x 4) – 173,280] = £9,120 Favourable8.【答案】A£【解析】Actual usage at standard cost (45,600 x 4) 182,400Less: Adverse usage variance (15,200)–––––––Standard cost for actual production 167,200–––––––Actual production (units) = (167,200 ÷ 50) = 3,3449.【答案】 D【解析】Opportunity cost now + disposal cost at end of contract (2,000 + 200) = £2,20010.【答案】A【解析】(800 – 450) x [8 + (14 ÷ 7)] = £3,50011.【答案】D12.【答案】D【解析】Total direct labour hours:Primary (6,000 x 36 ÷ 60) + (7,500 x 48 ÷ 60) 9,600Finishing (6,000 x 25 ÷ 60) + (7,500 x 35 ÷ 60) 6,875Absorption rates:Primary (96,000 ÷ 9,600) £10 per hourFinishing (82,500 ÷ 6,875) £12 per hourFixed cost per unit (Y): (48 ÷ 60) x 10 + (35 ÷ 60) x 12 = £1513.【答案】 A£【解析】Total fixed costs for shop S 70,000Less: Apportioned general costs (200 x 0.60) ÷ (500 ÷ 1,500) (40,000)–––––––Specific fixed costs for shop S 30,000–––––––If shop S closed down net contribution lost (60,000 – 30,000) 30,000Revised budgeted profit for company (80,000 – 30,000) £50,00014. 【答案】A【解析】Contribution per unit (CPU) = (36 ÷ 0·60) ⋅ 0·40 = £24Break-even point = (81,000 ÷ 24) = 3,375 unitsMargin of safety = (5,000 – 3,375) = 1,625 units15. 【答案】A【解析】Using the high low method:Variable cost per unit = [(470,000 – 18,000) – 380,000] ÷ [24,000 – 15,000] = £8 Total fixed costs (below 20,000 units) = 380,000 – (15,000 ⋅ 8) = £260,000Total costs for 18,000 units = 260,000 + (18,000 ⋅ 8) = £404,00016. 【答案】D17. 【答案】C18. 【答案】C【解析】Reorder level – (Minimum usage in shortest lead time) + Reorder quantity =1,800 – (50 ⋅ 11) + 2,000 = 3,250 units = Maximum stock level19. 【答案】D20. 【答案】C £【解析】Prime cost (300 + 400 + 100) = 800+ Production overheads (400 ÷ 8) ⋅ 40 = 2,000+ Non-production overheads (1·5 ⋅ 800) = 1,200–––––Total cost 4,00021. 【答案】C22. 【答案】A【解析】Absorption rate (Y) = 576,000 ÷ [(5 + 3) ⋅ 12,000] = £6 per hourAbsorption rate (Z) = 288,000 ÷ [(2 + 4) ⋅ 12,000] = £4 per hourFixed overhead cost per unit (K2) = [(3 ⋅ £6) + (4 ⋅ £4)] = £3423.【答案】 C【解析】Total overheads (T) = 128,000 + (0·30 ⋅ 140,000) = £170,000Total overheads (P) = 180,000 + (0·70 ⋅ 170,000) + (0·40 ⋅ 140,000) = £355,00024.【答案】B【解析】Closing work in progress (WIP) = (200 + 1,000 – 1,040) = 160 units WIP valuation = (160 ⋅ 0·40 ⋅ 20) = £1,28025.【答案】 C£【解析】Opening WIP value 1,530+ Completion of opening WIP (200 ⋅ 0·60 ⋅ 20) 2,400+ Units started and finished in the month [(1,040 – 200) ⋅ 20] 16,800–––––––Total value of 1,040 completed units 20,73026.【答案】C27.【答案】B28.【答案】C29.【答案】D【解析】Fixed production overhead capacity variance:(Budgeted hours – Actual hours worked) ⋅ Standard fixed overhead rate =(8,000 – 8,400) ⋅ 9 = £3,600 Favourable30.【答案】C【解析】200 units ⋅ standard contribution per unit = [200 ⋅ (40 – 30)] = £2,000 (F)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考试题型+分值构成分析（F1
ACCA考试题型+分值构成分析（F1ACCA F1 （机考）考试科目 : 企业会计时间 : 2 hours ；通过分数 : 50 ，F1 考试包含2个sections：Section A :46 道题目，其中30道题，每题2分；16道题，每题1分。
总分值是76分。
Section B ：6道题目，每道题目4分。
总分值24分。
所有的题目都是必做题。
ACCA F2 （机考）考试科目 : 管理会计时间 : 2 hours 通过分数 : 50 ; F2 考试包含2个sections:Section A ：25道题目，每道题目2分。
总分值是70分。
Section B ：3道题目，每道题目10分。
总分值是30分。
ACCA F3 （机考）考试科目 : 财务会计时间 : 2 hours 通过分数 : 50,F3 考试包含2个sectionsSection A ： 25道题目，每道题目2分。
总分值是70分。
Section B ： 3道题目，每道题目10分。
总分值是30分。
ACCA F4 （机考 & 纸考）考试科目 : 企业法和商法时间 : 2 hours 通过分数 : 50 ,F4包含2个sectionsSection A ： 45道题目，其中25道题，每题2分；20道题，每题1分，总分值是70分。
Section B ： 5道题目，每道题目6分。
总分值30分。
ACCA F5 （机考 & 纸考）考试科目：绩效管理时间： 3 hours 通过分数： 50,F5包含了3个sectionsSection A ： 15道客观题，每题2分，总分30分。
Section B ： 3道案例题，每道案例题由5道客观题构成，每题2分，总分30分Section C ： 2道案例分析题，每题20分，总分40分。
ACCA F6 （机考 & 纸考）考试科目：税法（UK版本）时间： 3 hours 通过分数：50,F6包含了3个sections:Section A ： 15道客观题，每题2分。
ACCA F1科目介绍、学习方法及考试经验
ACCA F1科目介绍、学习方法及考试经验【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。
今天为大家带来的是ACCA F1科目介绍、学习方法及考试经验F1是ACCA考试中第一门课，是在原大纲ACCA1.3的基础上加了财会，审计等内容的一门课。
F1，作为整个考试安排的第一科，在ACCA整个考试大纲体系中，起着一个提纲挈领的作用。
作为初学者，我在这一科上颇费了一些功夫，因而对这一科的理解也是比较深入的。
大纲包括企业整体的结构，企业文化，企业的管理，其中内部审计和内部控制给了以后课程一个underlying concept，而且我个人认为也是考官一个偏爱的方面;大纲还包括宏观经济学，管理学，人力资源管理等方面的较为专业的知识，后两方面尤其是考试重点，着名大师的经典理论是考题的主要内容。
真题是ACCA考试准备中的一个重要资源，准备F1时一定要有效利用真题和pilot paper。
很多人觉得看课本抓不住重点，考官的题目就是我们推断重点的工具。
我的做法是总结每一题所考的知识点，对照大纲，统计出大纲内容出现的频率，频率高的就是考官认为的重点。
如果再对这些知识点进行一个网状的巩固，就基本可以确保考试万无一失。
- F1科目的考试内容：F1这门课的内容很杂，主要涉及到以下三门主要学科：组织行为学，人力资源管理，会计和审计。
其中F1内组织行为学的内容包括：组织结构，个体，群体，团队管理，组织文化，管理原理和**理论，激励理论，和沟通原理等，人力资源管理方面内容包括：招聘选拔，公平工作机会和多样化员工管理，员工培训和开发，绩效考评，和工作健康和安全等，会计和审计方面内容包括：会计职能，内审外审，内部控制，公司治理，和欺诈等。
除了这三门主要学科外，F1还涉及到经济学，市场学，战略管理，职业道德，信息管理和时间管理等内容。
The F1 syllabus is broad and demands a knowledge and comprehension ofconcepts relating to organizations and management as well as basic accountingfunctions and activities.虽然F1的内容包罗万象，但根据大纲要求它只属于Fundamental Level，所以只是basic understanding就好，并不需要应用。
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5. International Accounting Standards Board
•The objectives of IASB is to develop global
accounting standards, promote the use and
rigorous application of the standards, bring
about convergence of national accounting
standards.
6. Generally Accepted Accounting Practice (GAAP)
•GAAP is a set of rules governing accounting
which may derive from:
Company law, accounting standards, statutory requirements in other countries, stock
exchange requirements
7. True and Fair view
•The accounting information has to reflect the exact situation and performance (give a true and fair view of the state) of the company
7. True and Fair view
•Example question
The preparation and filing of accounts by limited companies each year is required by which of the following?
A. Codes of corporate governance
B. National legislation
C. International Accounting Standards
7. True and Fair view
•Example question
Which of the following does company law require a statement of financial position to give?
A. A true and fair view of the profit and loss of the
company for the financial year
B. An unqualified report on the statement of affairs of
the company as at the end of the financial year
C. A true and fair view of the statement of affairs of
the company as at the year end
END
The sources and purposes F1
of internal and external
financial information
1. External reports
•The income statement (Profit and loss account) The record of income generated and expenditure
incurred over a given period
•The statement of financial position
A list of all the assets owned by a business and all the
liabilities owed by a business at a particular date •The statement of cash flows
Sources of cash generated during a period and how
•Cost schedule
It can be produced for the wages, departmental costs, cost of sales, selling expenses, administration costs etc which enables managers to keep a check on what the business is spending.
•Budgets
Budgets may be prepared to show projected sales, the costs, profits or the overheads. Budgets enable the department to identify potential problems and
•Variance reports
The variance reports detail the differences between the actual performance and budgets and explain any material variances。