ACCA新大纲解析-P5
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 P5模拟考试题及答案
ACCA P5模拟考试题及答案具体内容请看下文：Software Supplier SelectionIdeally, this process will revolve around the Invitation to Tender (ITT), which has set out the firm's functional, technical and contractual requirements such that the project team can compare competing solutions. The ITT may also be known as a Request for Proposal (RFP).Skidmore and Eva suggest a five-stage process for vendor selection.1.1. Obtaining tenders: The ITT will typically be sent to several companies with capability to deliver the system change and will include sections that describe the response process, the response format and key dates. In addition, the ITT will have the following sections:BackgroundSummary of current IT system(s)Key functional requirementsKey technical requirementsPrice considerationsRequest for references1.2. First-pass selection: For common, off-the-shelf systems, there may be many vendors that can supply the software. The first pass allows the selection committee to identify three to six suppliers that specify the best software solution, implementation process and value for money.Generate a worksheet documenting responses to key points in the ITT.Sort the worksheet based on these responses.Screen down to a number of vendors that the committee canfurther explore.1.3. Second-pass selection: The selection committee does an indepth review of firms surviving the first pass.Schedule and hold supplier presentations.Contact references provided in the ITT process.For larger or more complicated projects, it may be necessary for the IT team to assess the supplierDetermine each supplier's financial stability.Select two to three of the most promising suppliers.Conduct site visits where the software has been implemented.Decide on a vendor.1.4. Implementation: This will include all steps required to realise the key success criteria:equipment installation (if necessary);software installation and time frames;software customisation and response times; and training.1.5. Managing the long-term relationship: This part of the selection process should be specified to some extent during the second-pass selection stage, and finalised prior to actually negotiating and signing the final contract. This will involve the steps in virtually any relationship, including:developing (and limiting) expectations on both sides;establishing channels of communication; and establishing key dates and reminding the supplier of key dates at various points through implementation, update, upgrade and all other points in the cycle.。
ACCA资料 f4-syllabus
Corporate and Business Law (GLO) (F4) September 2014 to August 2015( PAPER EXAM SESSIONS IN DEC 2014 AND JUN 2015. START DATE FOR CBE NOVEMBER 19 2014.)This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed inany examination session.THE STRUCTURE OF THE SYLLABUS AND STUDY GUIDERelational diagram of paper with other papersThis diagram shows direct and indirect links between this paper and other papers preceding or following it. Some papers are directly underpinned by other papers such as Advanced Performance Management by Performance Management. These links are shown as solid line arrows. Other papers only have indirect relationships with each other such as links existing between the accounting and auditing papers. The links between these are shown as dotted line arrows. This diagram indicates where you are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study.Overall aim of the syllabusThis explains briefly the overall objective of the paper and indicates in the broadest sense the capabilities to be developed within the paper.Main capabilitiesThis paper’s aim is broken down into several main capabilities which divide the syllabus and study guide into discrete sections.Relational diagram of the main capabilitiesThis diagram illustrates the flows and links between the main capabilities (sections) of the syllabus and should be used as an aid to planning teaching and learning in a structured way.Syllabus rationaleThis is a narrative explaining how the syllabus is structured and how the main capabilities are linked. The rationale also explains in further detail what the examination intends to assess and why.Detailed syllabusThis shows the breakdown of the main capabilities (sections) of the syllabus into subject areas. This is the blueprint for the detailed study guide.Approach to examining the syllabusThis section briefly explains the structure of the examination and how it is assessed.Study GuideThis is the main document that students, learning and content providers should use as the basis of their studies, instruction and materials. Examinations will be based on the detail of the study guide which comprehensively identifies what could be assessed in any examination session.The study guide is a precise reflection and breakdown of the syllabus. It is divided into sections based on the main capabilities identified in the syllabus. These sections are divided into subject areas which relate to the sub-capabilities included in the detailed syllabus. Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations. These outcomes are described using verbs indicating what exams may require students to demonstrate, and the broad intellectual level at which these may need to be demonstrated(*see intellectual levels below).INTELLECTUAL LEVELSThe syllabus is designed to progressively broaden and deepen the knowledge, skills and professional values demonstrated by the student on their way through the qualification.The specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels:Level 1: Knowledge and comprehensionLevel 2: Application and analysisLevel 3: Synthesis and evaluationVery broadly, these intellectual levels relate to the three cognitive levels at which the Knowledge module, the Skills module and the Professional level are assessed.Each subject area in the detailed study guide included in this document is given a 1, 2, or3 superscript, denoting intellectual level, marked at the end of each relevant line. This gives an indication of the intellectual depth at which an area could be assessed within the examination. However, while level 1 broadly equates with the Knowledge module, level 2 equates to the Skills module and level 3 to the Professional level, some lower level skills can continue to be assessed as the student progresses through each module and level. This reflects that at each stage of study there will be a requirement to broaden, as well as deepen capabilities. It is also possible that occasionally some higher level capabilities may be assessed at lower levels.LEARNING HOURS AND EDUCATION RECOGNITIONThe ACCA qualification does not prescribe or recommend any particular number of learning hours for examinations because study and learning patterns and styles vary greatly between people and organisations. This also recognises the wide diversity of personal, professional and educational circumstances in which ACCA students find themselves.As a member of the International Federation of Accountants, ACCA seeks to enhance the education recognition of its qualification on both national and international education frameworks, and with educational authorities and partners globally. Indoing so, ACCA aims to ensure that its qualifications are recognized and valued by governments, regulatory authorities and employers across allsectors. To this end, ACCA qualifications are currently recognized on the education frameworks in several countries. Please refer to your nationaleducation framework regulator for further information.Each syllabus contains between 23 and 35 main subject area headings depending on the nature of the subject and how these areas have been brokendown.GUIDE TO EXAM STRUCTUREThe structure of examinations varies within and between modules and levels.The Fundamentals level examinations contain 100% compulsory questions to encouragecandidates to study across the breadth of each syllabus.The Knowledge module is assessed by equivalent two-hour paper based and computer based examinations.The Skills module examinations F5-F9 are all paper based three-hour papers containing a mix ofobjective and longer type questions. The Corporate and Business Law (F4) paper is a two- hourcomputer based objective test examination which isalso available as a paper based version from the December 2014 examination session.The Professional level papers are all three-hour paper based examinations, all containing two sections. Section A is compulsory, but there will be some choice offered in Section B.For all three hour examination papers, ACCA has introduced 15 minutes reading and planning time.This additional time is allowed at the beginning of each three-hour examination to allow candidates to read the questions and to begin planning their answers before they start writing in their answer books. This time should be used to ensure that all the information and exam requirements are properly read and understood.During reading and planning time candidates may only annotate their question paper. They may not write anything in their answer booklets until told to do so by the invigilator.The Essentials module papers all have a Section A containing a major case study question with all requirements totalling 50 marks relating to this case. Section B gives students a choice of two from three 25 mark questions.Section A of both the P4 and P5 Options papers contain one 50 mark compulsory question, and Section B will offer a choice of two from three questions each worth 25 marks each.Section A of each of the P6 and P7 Options papers contains 60 compulsory marks from two questions; question 1 attracting 35 marks, and question 2 attracting 25 marks. Section B of both these Options papers will offer a choice of two from three questions, with each question attracting 20 marks. All Professional level exams contain four professional marks.The pass mark for all ACCA Qualification examination papers is 50%. GUIDE TO EXAMINATION ASSESSMENTACCA reserves the right to examine anything contained within the study guide at any examinationsession. This includes knowledge, techniques, principles, theories, and concepts as specified.For the financial accounting, audit and assurance, law and tax papers except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactlywhat regulations and legislation could potentially be assessed within identified examination sessions.. For paper based examinations regulation issued or legislation passed on or before 31st August annually, will be examinable from 1st September of the following year to 31st August t of the year after that. Please refer to the examinable documents for the paper (where relevant) for further information.Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity transactions and business practices.The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.SyllabusAIM To develop knowledge and skills in the understanding of the general legal framework within which international business takes place, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary. MAIN CAPABILITIES On successful completion of this paper candidates should be able to: A Identify the essential elements of different l egal systems including the main sources of l aw, the relationship between the different b ranches of a state’s constitution, and the need f or international legal regulation, and e xplain the roles of international organisations in the promotion and regulation of international trade, and the role of international arbitration as an alternative to court adjudicationB Recognise and apply the appropriate legal rules applicable under the United Nations Convention on Contracts for the International Sale of Goods, and explain the various ways in which international business transactions can be fundedC Recognise different types of international business formsD Distinguish between the alternative forms and constitutions of b usiness organisationsE Recognise and compare types of capital and the financing of companiesF Describe and explain how companies are managed, administered and regulatedG Recognise the legal implications relating to insolvency lawH Demonstrate an understanding of corporate and fraudulent behaviourRELATIONAL DIAGRAM OF MAIN CAPABILITIES(A) Essential elements of legal systems(B) International business transactions transactions (E) Capital and the financing of companies (H) Corporate fraudulent and criminal behaviour(F) Management, administration and regulation of companies (C) Transportation and payment of international business transactions (D) The formation and constitution of business organisations(G) Insolvency law FR (F7) CR (P2) CL (F4) AA (F8)RATIONALECorporate and Business Law Global is divided into eight areas. The syllabus starts with an introduction to different legal systems, different types of law and those organisations which endeavour to promote internationally applicable laws. It also introduces arbitration as an alternative to court adjudication.It then leads into an examination of the substantive law as stated in UN Convention on Contracts for the International Sale of Goods, which relates to the formation, content and discharge of international contracts for the sale of goods.The syllabus then covers a range of specific legal areas relating to various aspects of international business of most concern to finance professionals. These are the law relating to the financing of international transactions, and the various legal forms through which international business transactions may be conducted. Particular attention is focused on the law relating to companies. Aspects examined include the formation and constitution of companies, the financing of companies and types of capital, and the day–to-day management, the administration and regulation of companies and legal aspects of insolvency law.The final section links back to all the previous areas. This section deals with corporate fraudulent and criminal behaviour.DETAILED SYLLABUSA Essential elements of legal systems1. Business, political and legal systems2.International trade, international legalregulation and conflict of laws3. Alternative dispute resolution mechanismsB International business transactions1. Introduction to the UN Convention onContracts for the International Sale of Goodsand ICC Incoterms2. Obligations of the seller and buyer, andprovisions common to bothC Transportation and payment of internationalbusiness transactions1. Transportation documents and means ofpaymentD The formation and constitution of businessorganisations1. Agency law2.Partnerships3. Corporations and legal personality4. The formation and constitution of a companyE Capital and the financing of companies1.Share capital2. Loan capital3. Capital maintenance and dividend lawF Management, administration and the regulationof companies1. Company directors2. Other company officers3. Company meetings and resolutions G Insolvency law1.Insolvency and administrationH Corporate fraudulent and criminal behaviour1. Fraudulent and criminal behaviourAPPROACH TO EXAMINING THE SYLLABUSThe syllabus is assessed by a two-hour paper-based examination, and is also offered as a computer-based examination.The examination consists of:Section A-25 x 2 mark objective test questions 50%-20 x 1 mark objective questions 20% Section B- 5 x 6 mark multi-task questions 30% 100%All questions are compulsory.NOTE ON CASE LAWCandidates should support their answers on the paper-based multi-task questions withanalysis referring to cases or examples. There is no need to detail the facts of the case. Remember, it is the point of law that the case establishes that is important, although knowing the facts of cases can be helpful as sometimes questions include scenarios based on well-known cases. Further it is not necessary to quote section numbers of Acts.Study GuideA ESSENTIAL ELEMENTS OF LEGAL SYSTEMS1. Business, political and legal systemsa)Explain the inter-relationship of economic and political and legal systems.[2]b)Explain the doctrine of the separation ofpowers and its impact on the legal system.[2] c)Explain the distinction between criminal andcivil law.[1]d)Outline the operation of the following legalsystems:[1]i) Common lawii) Civil lawiii) Sharia law.2. International trade, international legalregulation and conflict of lawsa)Explain the need for international legalregulation in the context of conflict of laws.[1] b)Explain the function of international treaties,conventions and model codes.[1]c)Explain the roles of international organisations,such as the UN, the ICC, the WTO, the OECD, UNIDROIT, UNCITRAL and courts in thepromotion and regulation of internationaltrade.[1]3. Alternative dispute resolution mechanismsa)Explain the operation, and evaluate the distinctmerits, of court-based adjudication andalternative dispute resolution mechanisms.[2] b)Explain the role of the international courts oftrade including the International Court ofArbitration .[1]c) Explain and apply the provisions of theUNCITRAL Model Law on InternationalCommercial Arbitration.[2]d) Describe the arbitral tribunal. [2]e) Explain arbitral awards. [2]B INTERNATIONAL BUSINESS TRANSACTIONS1. Introduction to the UN Convention onContracts for the International Sale of Goodsand ICC Incotermsa)Explain the sphere of application and generalprovisions of the Convention.[1]b)Explain and be able to apply the rules forcreating contractual relations under theConvention.[2]c)Explain the meaning and effect of the ICCIncoterms.[1]2. Obligations of the seller and buyer, andprovisions common to botha)Explain and be able to apply the rules relatingto the obligations of the seller under theConvention:[2]i) delivery of goods and handing overdocumentsii) conformity of the goods and third partyclaimsiii) remedies for breach of contract by theseller.b) Explain and be able to apply the rules relatingto the obligations of the buyer under theConvention:[2]i) payment of the priceii) taking deliveryiii) remedies for breach of contract by thebuyer.c) Explain and be able to apply the rules relatingto the provisions common to both the sellerand the buyer under the Convention:[2]i) anticipatory breach and instalmentcontractsii) damagesiii) interestiv) exemptionsv) effects of avoidancevi) preservation of the goods.d) Explain and be able to apply the rules relatingto the passing of risk under the Convention.[2]C TRANSPORTATION AND PAYMENT OFINTERNATIONAL BUSINESS TRANSACTIONS 1. Transportation documents and means ofpaymenta) Define and explain the operation of bills oflading.[1]b) Explain the operation of bank transfers.[1]c) Explain and be able to apply the rules ofUNCITRAL Model Law on International CreditTransfer.[2]d) Explain and be able to apply the rules of theUN Convention on International Bills OfExchange And International PromissoryNotes.[2]e) Explain the operation of letters of credit andletters of comfort.[12D FORMATION AND CONSTITUTION OFBUSINESS ORGANISATIONS1. Agency lawa)Define the role of the agent and give examplesof such relationships paying particular regardto partners and company directors.[2]b) Explain the formation of the agencyrelationship.[2]c) Define the authority of the agent.[2]d) Explain the potential liability of both principaland agent.[2]2. Partnershipsa)Demonstrate a knowledge of the legislationgoverning the partnership, both unlimited andlimited.[1]b)Discuss the formation of a partnership .[2]c)Explain the authority of partners in relation topartnership activity.[2]d)Analyse the liability of various partners forpartnership debts.[2]e)Explain the termination of a partnership, andpartners’ subsequent rights and liabilities.[2]3. Corporations and legal personalitya)Distinguish between sole traders, partnershipsand companies.[1]b)Explain the meaning and effect of limitedliability.[2]c)Analyse different types of companies,especially private and public companies.[1] d)Illustrate the effect of separate personality andthe veil of incorporation.[2]e)Recognise instances where separatepersonality will be ignored (lifting the veil ofincorporation).[2]4. The formation and constitution of a companya)Explain the role and duties of companypromoters, and the breach of those duties and remedies available to the company.[2]b)Explain the meaning of, and the rules relatingto, pre-incorporation contracts.[2]c)Describe the procedure for registeringcompanies, both public and private.[1]d)Describe the statutory books, records andreturns that companies must keep or make.[1] e) Analyse the effect of a company’sconstitutional documents.[2]f) Describe the contents of the model articles ofassociation.[1]g) Explain how the articles of association can bechanged.[2]h) Explain the control over the names thatcompanies may or may not use.[2]E CAPITAL AND THE FINANCING OFCOMPANIES1. Share capitala)Examine the different types of capital.[2]b)Illustrate the difference between variousclasses of shares, including treasury shares,the procedure for altering class rights.[2]c)Explain allotment of shares, and distinguishbetween rights issue and bonus issue ofshares.[2]d)Examine the effect of issuing shares at either adiscount, or at a premium.[2]2. Loan capitala)Define companies’ borrowing powers.[1]b)Explain the meaning of loan capital anddebenture.[2]c)Distinguish loan capital from share capital andexplain the different rights held by shareholders and debenture holders.[2]d)Explain the concept of a company charge anddistinguish between fixed and floatingcharges.[2]e)Describe the need, and the procedure for,registering company charges.[2]3. Capital maintenance and dividend lawa)Explain the doctrine of capital maintenanceand capital reduction.[2]b)Explain the rules governing the distribution ofdividends in both private and publiccompanies.[2]F MANAGEMENT, ADMINISTRATION ANDREGULATION OF COMPANIES1. Company directorsa)Explain the role of directors in the operation ofa company, and the different types of directors,such as executive/ non-executive directors orde jure and de facto directors .[2]b)Discuss the ways in which directors areappointed, can lose their office and thedisqualification of directors.[2]c)Distinguish between the powers of the board ofdirectors, the managing director/chief executive and individual directors to bind theircompany.[2]d)Explain the duties that directors owe to theircompanies.[2]2. Other company officersa)Discuss the appointment procedure relating to,and the duties and powers of, a companysecretary.[2]b)Discuss the appointment procedure relating to,and the duties and rights of, a companyauditor, and their subsequent removal orresignation.[2]3. Company meetings and resolutionsa)Distinguish between types of meetings:general meetings and annual generalmeetings.[1]b)Distinguish between types of resolutions:ordinary, special and written.[2]c)Explain the procedure for calling andconducting company meetings.[2]G INSOLVENCY LAW1 Insolvency and administrationa)Explain the meaning of, and procedureinvolved, in voluntary liquidation, includingmembers’ and creditors’ voluntaryliquidation.[2]b)Explain the meaning of, the grounds for andthe procedure involved, in compulsoryliquidation.[2]c)Explain the order in which company debts willbe paid off on liquidation .[2]d) Explain administration as an alternative toliquidation.[2]e) Explain the way in which an administrator maybe appointed, the effects of such appointment,and the powers and duties of anadministrator.[2]H CORPORATE FRAUDULENT AND CRIMINALBEHAVIOUR1 Fraudulent and criminal behavioura)Recognise the nature and legal control overinsider dealing .[2]b)Recognise the nature and legal control overmarket abuse.[2]c)Recognise the nature and legal control overmoney laundering.[2]d)Recognise the nature and legal control overbribery.[2]e)Discuss potential criminal activity in theoperation, management and liquidation ofcompanies.[2]f)Recognise the nature and legal control overfraudulent and wrongful trading.[2]11© ACCA 2014 All rights reserved.SUMMARY OF CHANGES TO F4 GLOACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such asemployers, students, regulatory and advisory bodies and learning providers.The main areas that have been deleted from the syllabus are shown in Table 1 below:Table 1 – Deletions to F4 GLOSection and subject area Syllabus contentG1d) Insolvency The rules in the 1997 UNCITRAL Model Law on Cross-Border InsolvencyG2b) Administration Comparison of administration and Chapter 11protectionH1a) Corporate governance The idea of corporate governanceH1b) Corporate governance The extra-legal codes of corporate governanceH1c) Corporate governance The legal regulation of corporate governance:12© ACCA 2014 All rights reserved.。
ACCA
一，ACCA对中国学员的免试政策金融专业免试5门课程（F1-F5）会计学–获得学士学位免试5门课程（F1-F5）会计学–辅修专业免试3门课程（F1-F3）二，ACCA目前的科目设置如下，共16门（学员需通过12门必修科目及2门选修科目共14门课程）（F只需有四级水平，P需要更高的英语能力）1.知识课程FUNDAMENTALS--KNOWLEDGEF1 会计师与企业 Accountant in Business (AB)F2 管理会计 Management Accounting (MA)F3 财务会计 Financial Accounting (FA)2.技能课程 FUNDAMENTALS—SKILLSF4 公司法与商法 Corporate and Business Law (CL)F5 业绩管理 Performance Management (PM)F6 税务 Taxation (TX)F7 财务报告 Financial Reporting (FR)F8 审计与认证业务 Audit and Assurance (AA)F9 财务管理 Financial Management (FM)专业阶段3.职业核心课程 PROFESSIONAL—ESSENTIALSP1 公司治理、风险和职业道德 Governance, Risk & Ethics (GRE)P2 公司报告 Corporate Reporting (CR)P3 商务分析 Business Analysis (BA)4.职业选修课程 PROFESSIONAL-- OPTIONS(四门任选二门)P4 高级财务管理Advanced Financial Management (AFM)P5 高级业绩管理 Advanced Performance Management。
有心企业高层P6 高级税务 Advanced Taxation (ATX)。
2020年3月ACCA考试P5高级业绩管理真题_真题-无答案
2020年3月ACCA考试P5高级业绩管理真题案例分析题Section A1. Company informationAchilty Retail (Achilty) is a stock exchange listed business which sells a range of clothes from a website to consumers in Beeland. Achilty started as a chain of clothing shops but has slowly transitioned into a website only business, and sold its last physical shop recently.Achilty’s mission is ‘to deliver long-term returns to shareholders through a combination of sustainable growth in earnings per share and payment of cash dividends’. This mission will be achieved by the following subsidiary objectives:– Improving product ranges;– Increasing the number of customers and their individual spend;– Focusing on customer service; and– Improving profitability by efficient cost control in purchasing and inventory management.The board feels that while performance has been **pared to other retailers in general, it is lagging behind the growth of the online retail clothing sector. It is felt that many of the systems and processes have yet to adjust to the new reality of web-only business. As a result, the chief executive officer (CEO) has been reviewing the business in order to identify areas for improvement. She has focused on current performance reporting and the more effective use of the data which Achilty collects.Current performance reportingAt a recent board meeting, there was a debate as to whether performance towards this mission and its subsidiary objectives are being usefully measured. The director raising the concern believed that any fault might lie in the board’s performance report for annual strategic review, although the CEO is fairly happy with the report. Therefore, the CEO wants a full evaluation of the current performance report (see Appendix 1 for the most recent example) in light of this debate and also, more generally, in terms of the best practice for reporting performance. There is no need to suggest new indicators.Other proposed performance indicatorsAt this board meeting and as a result of the disagreement about performance reporting, a number of new performance indicators were discussed. The CEO wants an assessment of these indicators, including their calculation if that is possible from the information supplied, and also, whether and how they link to the mission and subsidiary objectives. The indicators and additional information are given in Appendix2.Role of the management accountantThe CEO recently introduced a new enterprise resource planning system (ERPS). This system will provide a single database, operating across the whole organisation, to replace systems which have been built up in each function around Achilty’s basic website. The functions, for example, purchasing, warehousing and fulfilment, and sales and marketing, will now all work on a common technology platform. Her plan is to move more decision making to individual managers of cross-functional teams who will work on all aspects of a given selection of product lines, such as women’s or sports clothing. For example, purchasing will now liaise more closely with sales and marketing in order to ensure that the best possible and most profitableproduct range is available. It is hoped that this will reduce the number of senior managers and so flatten the organisational hierarchy.The CEO has been reading about the work of Burns and Scapens. She would like you to explain how you see the role of the management accountant changing in the current business environment both broadly and with specific application of the three drivers of change identified by Burns and Scapens to Achilty.Data warehouseIn order to catch up with the rest of the online retail sector, the CEO believes that the key step will be to effectively use the vast amount of customer data which the website collects. In a further step forward in the use of information technology at Achilty, she plans to create a data warehouse and use its information to help to achieve the objectives of Achilty. The data warehouse will collect data from customer activities on the website and also, from social media. Given the $50m cost, she wants an assessment of the opportunities and risks which such an expensive system would present.Required:It is now 1 September 20X5.Write a report to the chief executive officer (CEO) of Achilty to respond to her instructions for work on the following areas:(i) Current performance reporting.(ii) Other proposed performance indicators.(iii) The changing role of the management accountant.(iv) The opportunities and risks of introducing a new data warehouse.Professional marks will be awarded for the format, style and structure of the discussion of your answer.Appendix 1Strategic performance report for Achilty for year ended 30 June 20X5Financial performance by product areaCommentary:Overall performance is satisfactory as the business has maintained its earnings per share and dividend.Revenue is up by 10·4% on the previous year.The number of customer accounts and average spend per purchase have increased in the year.Deliveries to customers continue to be made within promised deadlines to a significant extent.Appendix 2Other proposed performance indicators:1. Return on capital employed (ROCE)2. Total shareholder return (TSR), **es from share price change and dividend yield3. Inventory days4. Receivables daysSupplementary information for Achilty:Section B1. Company informationTotaig manufactures high quality and innovative small electrical appliances such as hairdryers and vacuum cleaners. All of the board of directors, who are the strategic decision makers, have always worked in the business and are members of the Totaig family. Most of the operational managers joined as factory workers when the business started and have taken on more responsibilities as the business has grown.Totaig has basic and outdated IT systems for a business of **plexity and has always used traditional financial performance measures such as return on investment (ROI) and operating profit margin.Totaig has historically had **petitors and the directors have focused on improving financial results from one year to the next, with little long-term planning. A number of **petitors have, however, recently entered Totaig’s market. It is estimated that, within one year, **petitors will be able to produce at a similar unit cost to Totaig and that within three to five years, the quality of **petitors’ products will be comparable to the current quality of Totaig’s products. Totaig may have to invest heavily in product development and make acquisitions in the future in order to compete effectively.Value based management (VBM)A consultant has recently told the directors that implementing VBM may help Totaig to respond to the increase in competition over the next one to five years. The consultant has defined VBM as ‘the alignment of the business strategy, management processes and culture on maximising shareholder wealth by focusing on key driversof value’. The directors have accepted this as a reasonable definition of VBM and most of them now agree that VBM would be useful, though others are not yet convinced.The directors have, however, asked you for further advice on one aspect of the implementation of VBM at Totaig. At her recent presentation, the consultant presented a slide (Appendix 1) showing the four steps in implementing VBM. The directors want your advice on how to implement Step 2, which is defining performance targets. Your advice should focus on the following four areas:1. Selection of appropriate measures and targets.2. Timescales to which the targets should relate.3. Management levels (strategic and operational) in the business to which the targets should relate.4. Difficulties in measuring and managing performance using VBM.Measuring valueThe directors are unsure of a suitable financial performance indicator for them to use to measure whether Totaig is creating value. As an illustration, they have asked you to evaluate, by calculating economic value added (EV A™), whether Totaig has generated value for the year to 30 June 20X5. You should use the financial information given in Appendix 2, and advise on the difficulties of using EV A™ as a performance indicator at Totaig.Required:It is now 1 September 20X5.(a) Advise the directors on the implementation of Step 2 of VBM as requested.(b) Evaluate both whether Totaig has created value and the difficulties of using EV A™ as a performance indicator at Totaig.Appendix 1Appendix 2Income statement for the year to 30 June 20X5Notes:1. During the year, $450,000 of advertising cost which will generate sales in future periods was expensed to the income statement.2. The allowance for doubtful debts at the end of the period was $300,000, a reduction of $200,000 from the beginning of the period.3. The capital employed at the beginning of the period was $88,944,000.4. Totaig’s after-tax weighted average cost of capital (WACC) is currently 9%. **pany is financed by a mixture of equity and fixed and floating rate loans.5. The directors are considering changing Totaig’s policies for the depreciation of non-current assets for the year ending 30 June 20X6.2. Company informationCoruisk is a clothing manufacturer in Teeland which produces a range of dresses which it sells to Ericht. The range of dresses are the only products which Coruisk produces and Ericht is its only customer.Ericht is a well-known retailer in Teeland. Ericht has recently been affected by changes in consumer purchasing preferences to buying clothes online and, as a result, is keen to reduce its inventory holding as a way of reducing its costs. Ericht is also finding that it has an excess of goods which it has to discount as consumer tastes appear to change more quickly than in the past.Current purchasing policyCoruisk currently obtains its raw material from four suppliers. Each of these suppliers operates differently in terms of the processes and procedures which they adopt in trading with Coruisk. Coruisk has been agreeable to this, as the quality of the raw material supplied has generally been acceptable.More recently, however, Coruisk has found reason to question the accuracy and quality of the raw material delivered from one supplier. Additionally, another supplier now only despatches material to Coruisk in full-load quantities as it wishes to optimise the use of its delivery vehicles.Current production methodsThe performance metric at Coruisk for production efficiency is the number of dresses produced per period. Coruisk’s method of production is to produce individual dresses in long production runs which has helped in maximising output.Staff working in the production department have their bonus based on this metric. Goods which have not been produced to the required standard have traditionally been rejected at the end of the production process. Coruisk’s production control manager has indicated to you that the current production methods have been successful, as **pany only has 5% of its goods returned from Ericht due to poor quality.JIT and costs ofqualityEricht would like to move to a just-in-time (JIT) system of purchasing its goods from Coruisk. The board of Coruisk has asked you for help, as a management consultant, to advise it as to how **pany may have to change its approach to the areas of purchasing and production to prepare itself for producing to JIT principles.The chief executive officer (CEO) does not believe that **pany will encounter any problems in adapting to Ericht’s requirements and has told you: ‘we have very good quality control practices and procedures in place and are confident that we are consistently supplying goods which are required at an acceptable price and at high quality. Our practice of testing goods at the final stage of production, and before they leave the factory, supports this.’Coruisk’s CEO has also made available to you a list of costs which she believes address all relevant costs of quality. These costs are detailed in Appendix 1. The headings for a cost of quality report are also supplied in this appendix. She indicated that some of these costs have never been measured before and have been given financial values to help you give advice. She also told you that Coruisk’s current revenue is $4·5 million.Required:It is now 1 September 20X5.(a) Assess the changes which Coruisk will have to make in the areas of purchasing and production in order to supply goods to Ericht on a JIT basis.(b) Prepare a cost of quality report for Coruisk based on the information in Appendix 1 **ment on potential quality cost changes in light of the proposed move to JIT.Appendix 1CEO’s estimates of quality related costsCost of quality report headingsCosts of conformance:Prevention costsAppraisal costsCosts of non-conformance:Internal failure costsExternal failure costs* The foregone contribution from lost sales is an estimate made by the CEO of potential sales lost to Ericht due to problems related to production and delivery experienced by Coruisk.。
not-for-profit
NOT-FOR-PROFIT 1在ACCA资格认证中有好几个课程是以非盈利组织作为课程的重要问题。
基础课程中的F1，F2，F7和F8以及职业课程中的P2，P3和P5。
尽管许多管理和组织的准则能应用到绝大部分的商业模式上，但在常规的经济理论中非盈利组织还是与盈利最大化组织还是在重多方面有所区别。
这篇文章解释了这些方面的一些特点，第一部分首先答题的阐述了非盈利组织的一般特性；紧接着文章的第二部分对于2009年10月份出版的学生会计学——有关于非盈利组织的重要类型之一——进行一个特殊和深度的研究。
假定组织不以盈利为目的就是非盈利组织的说法过于简单。
这是一个不正确的假设因为许多组织每年取得盈利并公开包括在正式的计划中。
通常他们称这种利润为剩余额而不是盈利，但有的组织也可能解释为收入减去支出的超过额，这个差异可以认为是语义上的不同。
非盈利组织与盈利最大化组织在这三个方面有所区别。
首先，大多数非盈利组织没有外部股东为组织提供的风险资本；其次，建立在第一点的基础上，非盈利组织不需要分发股息，所以企业的所有盈利仍保留在企业中作为累积资本资源。
第三，非盈利组织的目标通常出于对于社会，文化，慈善，福利和环境的考虑，而当它们都缺乏时市场经济制度不会有效地提供支援。
非盈利组织同时存在于公共领域和私人领域中。
绝大部分但不是全部的公共领域组织都不是以盈利作为其首要目标，他们建立的目的是提供经济学家所提到的公共产品。
它们大多数是一些你可以以并非正常的价格所可以去享受到的你需要的服务（诸如医疗处理，博物馆，艺术馆和各种形式的交通。
）或者说市场所不能提供的东西（例如市场和商业的防御和监管）。
私人领域的非盈利组织例子包括各种形式的慈善和救助组织，诸如提供房屋给低收入者和些少数群体的住宅建筑协合，体育学会，科学研究基金会和环境保护群体。
ＯＲＧＡＮＩＺＡＴＩＯＮ１公司的构成非盈利组织可以分为法人和非法人的。
通常的商业结构包括：公共部门：它可以使政府的部门或结构。
2020年ACCa考试题及答案
2020年ACCa考试题及答案一、单项选择题（每题2分，共20题）1. 根据ACCA F1科目，以下哪项不是企业社会责任（CSR）的范畴？A. 环境保护B. 员工福利C. 股东回报D. 社区参与答案：C2. 在ACCA F2科目中，关于会计政策变更的描述，以下哪项是不正确的？A. 会计政策变更必须在财务报表中披露B. 会计政策变更会影响利润或损失C. 会计政策变更不需要重新表述以前年度的财务报表D. 会计政策变更必须经过董事会批准答案：C3. ACCA F3科目中，以下哪项不是影响企业财务决策的因素？A. 市场利率B. 税收政策C. 员工满意度D. 经济周期答案：C4. 在ACCA F4科目中，以下哪项不是合同法的基本原则？A. 合同必须有对价B. 合同双方必须有合法的意图C. 合同必须有书面形式D. 合同必须合法答案：C5. ACCA F5科目中，以下哪项不是影响企业定价策略的因素？A. 成本B. 市场需求C. 竞争对手的定价D. 企业规模答案：D6. 在ACCA F6科目中，关于个人所得税的计算，以下哪项描述是不正确的？A. 个人所得税是按年度计算的B. 个人所得税的税率是累进的C. 个人所得税的计算不考虑个人的家庭状况D. 个人所得税的计算需要扣除免税额答案：C7. ACCA F7科目中，以下哪项不是企业合并报表的目的？A. 提供企业集团整体的财务状况B. 反映企业集团的经营成果C. 显示企业集团的现金流量D. 促进企业集团内部的资源分配答案：D8. 在ACCA F8科目中，以下哪项不是内部控制的目的？A. 防范风险B. 提高效率C. 确保合规性D. 增加企业利润答案：D9. ACCA F9科目中，以下哪项不是企业财务风险管理的内容？A. 信用风险管理B. 市场风险管理C. 操作风险管理D. 人力资源管理答案：D10. 在ACCA P1科目中，关于企业治理的描述，以下哪项是不正确的？A. 企业治理涉及企业内部和外部的多方利益相关者B. 企业治理的目标是提高企业的透明度和责任性C. 企业治理只关注企业的财务绩效D. 企业治理包括企业的道德和法律遵守答案：C11. ACCA P2科目中，以下哪项不是企业绩效评价的方法？A. 平衡计分卡B. 经济增加值C. 杜邦分析D. 市场调研答案：D12. 在ACCA P3科目中，以下哪项不是企业战略变革的驱动因素？A. 技术进步B. 市场需求变化C. 企业内部冲突D. 竞争对手的行为答案：C13. ACCA P4科目中，以下哪项不是企业风险管理的步骤？A. 识别风险B. 评估风险C. 监控风险D. 消除风险答案：D14. 在ACCA P5科目中，以下哪项不是企业战略规划的内容？A. 确定企业愿景B. 设定企业目标C. 制定企业政策D. 执行企业操作答案：D15. ACCA P6科目中，以下哪项不是税务筹划的主要原则？A. 合法性B. 效率性C. 保密性D. 预见性答案：C16. 在ACCA P7科目中，以下哪项不是审计证据的类型？A. 书面证据B. 口头证据C. 实物证据D. 电子证据答案：B17. ACCA SBR科目中，以下哪项不是编制合并财务报表时需要考虑的因素？A. 合并范围B. 合并方法C. 合并时间D. 合并地点答案：D18. 在ACCA SBL科目中，以下哪项不是企业战略领导的关键要素？A. 愿景B. 使命C. 价值观D. 技术答案：D19. ACCA AFM科目中，以下哪项不是企业财务决策的影响因素？A. 资本成本B. 投资回报C. 市场风险。
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。
2018年12月ACCA考试P5高级业绩管理真题及标准答案
2018骞?2鏈圓CCA鑰冭瘯P5楂樼骇涓氱哗绠＄悊鐪熼(鎬诲垎锛?00.00锛屽仛棰樻椂闂达細195鍒嗛挓)涓€銆丼ection A(鎬婚鏁帮細1锛屽垎鏁帮細50.00)Rezillos: Company informationRezillos Engineering (Rezillos) is a listed company, manufacturing pumps and valves for use in the chemical industries. These highly engineered components must be integrated into Rezillos’ customers’ own plant and equipment. The company has grown significa ntly via acquisition in the last 20 years to become a worldwide business.The overall objective of the company is ‘to deliver sustainable growth in value to the shareholders by working in partnership with customers to deliver innovative and value-for-money solutions utilising the skills of the highly-trained workforce.’The chief executive officer (CEO) has recognised that the company has been so focused on making acquisitions that it has not improved other aspects of management. He has asked you to produce a report for the board of Rezillos to cover a number of areas.Performance reporting systemThe CEO would like an evaluation of the performance reporting system used at the strategic board level by Rezillos. The current performance report used for the annual review at board meetings is given as an example (Appendix 1).Customer surveyAt the most recent round of meetings with stock market analysts, the board has beencriticised about a customer survey whose results were announced at these meetings. The criticisms centred on the method of calculation, sampling and the disclosures in the press release. The board of Rezillos is concerned by the impact of this on their reputation in the market and needs to understand whether the criticism is justified. The press release and some further internal details about the method and the results of the customer survey are given in Appendix 2.Benchmarking proposalRezillos has three divisions based in its three countries of operation (Beeland, Teeland and Veeland). In order to drive forward the integration of the divisions, the CEO has decided that they should be benchmarked against each other. He is aware that this is not the only method of benchmarking and so, initially, wants you to provide an understanding of the different types of benchmarking and an evaluation of the usefulness of the proposed type of benchmarking for the divisions. Finally, he has supplied data in Appendix 3 to allow you to complete the benchmarking exercise and comment on the metrics used and the results.It is now 1 December 20X8.Appendix 1Note1 Administration costs contain an allocation of product development costs to each division.Appendix 2Extract from Rezillos internal document on calculation of customer ratingThe survey was carried out by the staff at head office who sampled customers from all three divisions.Raw dataCustomernumber RatingAccount size ($m) Division1101·5Beeland29 3·3Beeland39 2·1Beeland46 6·4Beeland56 152·0。
浅谈对acca的认识
浅谈对acca的认识ACCA在国内受到热捧，是非常适合大学生考取的国际高端财经证书。
下面就带大家认识一下ACCA比较重要的几点。
1）全面完善的课程体系。
ACCA课程使学员全面掌握财务、财务管理、审计、税务及经营战略等方面的专业知识，提升分析能力并拓宽战略思维。
2）理论与实际的密切结合。
ACCA的专业资格是理论知识与实际经验的高度紧密结合。
新考试大纲充分表达了雇主和专业人士的意见，反映了现代商务社会对财会人员的要求。
3）对专业价值和职业操守的重点强调。
ACCA创举性地开设了在线职业操守训练课程，它给予学员一系列的职业操守的理念，并设置了多个自我测试题，检验学员职业操守的价值观和行为。
取得ACCA会员资格要完成三个“E”，即通过考试、完成在线职业操守训练课程、并取得三年相关工作经验。
4）国际标准与本地实情的和谐统一。
ACCA考试大纲以国际会计准则/国际财务报告准则和国际审计准则作为依据设计考试内容，并提供了包括中国在内的40多种不同国家和地区的法律与税务方面的试卷，这使得ACCA成为最切合中国实际的国际性会计师资格。
5）公平一致的考试标准。
ACCA的专业资格考试采用全球统一标准，即统一教材、统一考试、统一评卷，最后会员取得全球统一的证书。
6）遍布全球的考点网络。
学员在一个国家向ACCA注册后，可根据需要在全球350多个考点中选择、更换适合自己的考试中心。
7）认证与学位的相互补充。
ACCA在全球范围内寻求与优秀院校的广泛合作。
满足一定的条件后，ACCA学员将有机会获得英国牛津-布鲁克斯大学应用会计理学士学位。
8）灵活的学习方式。
学员可以根据自己的实际情况，选择参加培训班或自修以及网上培训来完成ACCA考试。
急速通关计划 ACCA全球私播课大学生雇主直通车计划周末面授班寒暑假冲刺班其他课程。
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2014年ACCA新大纲考试科目全介绍Advanced Performance Management(P5) 科目介绍：
P5《高级业绩管理》是F5《业绩管理》的后续课程，同时也涉及P3《商业分析》的战略层和经营层上的计划。
大纲分为六大部分，主要考察：
1.管理会计作为一种计划和控制绩效的约束手段，在战略目标设定、监督和控制下的
战略角色；
2.外部因素对战略管理问题的影响，例如：宏观经济、财政、市场和环境因素对业绩
的影响；
3.在经营层面上，业绩评价系统和它们的设计存在的问题；
4.在战略层面上，各种各样的背景下，包括非营利组织和跨国企业，它们的业绩评价
系统和设计存在的问题；
5.业绩评估和企业失败；
6.在业绩管理方面的当前发展变化和可能会影响企业业绩管理的问题。
近几年考试通过率趋势图：
知识结构：
科目关联性:
P5《高级业绩管理》考察的是在不同的商业背景下，如何运用相关知识、技能和专业判断来选择和应用战略管理会计技巧，使其有利于企业业绩的评估和战略发展。
P5是F2、F5的后续课程，F2、F5中提及并未深入的知识点在P5中都会展开；同时P5中部分模型和质量管理方面内容和P3（商业分析）有重合。
考试形式：
P5的考试时长为3小时，分为两个部分，A部分两道题为必选题共50分；B部分共有三道题每道25分，可以任选两题作答。
新旧考纲的主要变化：
在2014年12月到2015年6月的新考纲中，F部分业绩管理当今的发展与存在的问题中加入了一点，就是探索和分析在向股东汇报主要业绩指标时管理会计所充当的角色。
这个知识点是F2中第一章节管理会计在企业管理中的角色的进一步拓展。
除此以外，其余内容都与2013年考纲相同。
这次新加入的内容不会对P5的整个考试难度造成影响，新加的内容考试所占比例较小。
相关资源下载：
P5 2013 syllabus and study guide
P5 Pilot Paper Questions and Answers
P5 2012 Jun Exam Question
P5 2012 Jun Exam Answer
P5 2012 Dec Exam Question P5 2012 Dec Exam Answer。