1、acca考试题型及分值构成情况1览ACCACAT考试docACCA考试题型更改情况一览：F1：原题型：2小时50个单选;新题型：2小时46个单选6个多任务题F2：原题型：2小时50个单选;新题型：2小时35个单选3个多任务题F3：原题型：2小时50个单选;新题型：2小时35个单选2个多任务题F4：原题型：3小时10个简答题;新题型：2小时45个单选5个多任务题F5：原题型：3小时5道简答题;新题型：3小时15分钟20个单选5道长题F6：原题型：3小时5道简答题;新题型：3小时15分钟5道简答题(无变化)F7：原题型：3小时5道简答题;新题型：3小时15分钟20个单选3道长题F8：原题型：3小时
2、5道简答题;新题型：3小时15分钟12个单选6道长题F9：原题型：3小时4道简答题;新题型：3小时15分钟20个单选5道长题ACCA考试题型以及分值构成情况一览：ACCAF1SectionAwillcontain16onemarkobjectivequestionsand30twomarkquestionsobjectivetestquestions(pickoneanswerfromanumberofalternatives).SectionBwillcontain6fourmarkmulti-taskquestions.Multi-taskquestions(MTQs)containase
3、riesoftaskswhichrelatetooneormorescenarios.ACCAF2SectionAwillcontain35twomarkobjectivequestions.SectionBwillcontain3tenmarkmulti-taskquestionsonewillbeonBudgeting,onewillbeonStandardcosting,andonewillbeonPerformancemeasurement.ACCAF3SectionAwillcontain35twomarkobjectivequestions.SectionBwillcontain2
4、fifteenmarkmulti-taskquestions.Onewilltestconsolidationsandtheotherwilltestaccountspreparation.ACCAF4SectionAwillcomprise25objectivetestquestionsof2markseach,and20objectivetestquestionsof1markeach.SectionBwillcomprisefive6markmulti-taskquestions.ACCAF5SectionAwillcomprise20multiplechoicequestionsof2
5、markseach;SectionBoftheexamcomprisesthree10markquestionsandtwo15markquestions.Thetwo15markquestionswillcomefromdecisionmakingtechniques,budgetingandcontrol,and/orperformancemeasurementandcontrolareasofthesyllabus.TheSectionAquestionsandtheotherquestionsinsectionBcancoveranyareasofthesyllabus.ACCAF6S
6、ectionAwillcomprise15compulsorymultiplechoicequestions,eachquestionisworth2marks.SectionBaresixcompulsoryquestions,firstfourquestionsworth10marksandothertwoquestionworth15marks.QuestionswillfocusondifferentaspectsofthesyllabusofF6andtherewillbemorequestionscoverallareaofthesyllabus,Thesyllabusisasse
7、ssedbyathree-hourpaper-basedexamination.Thepaperwillbepredominantlycomputationalandallquestionsarecompulsory.SectionAoftheexamcomprises15multiplechoicequestionsof2markseach.SectionBoftheexamcomprisesfour10markquestionsandtwo15markquestions.Thetwo15markquestionswillfocusonincometax(syllabusareaB)andc
8、orporationtax(syllabusareaE).ThesectionAquestionsandtheotherquestionsinsectionBcancoveranyareasofthesyllabus.ACCAF7Theexamisathree-hourpaper,withallquestionsbeingcompulsory,andwith15minutesreadingtime.Therewillbetwosectionstotheexam:SectionAwillcomprise20multiplechoicequestionsof2markseach.SectionBw
9、illcompriseone30markquestionsandtwo15markquestions.(The30markquestionwillexaminethepreparationoffinancialstatementsforeitherasingleentityoragroup.ThesectionAquestionandtheotherquestionsinSectionBcancoveranyareasofthesyllabus.)ACCAF8PartA20%(12multiplechoicequestions:fourquestionsfor1markeach,eightfo
10、r2markseach)PartB80%(sixcompulsoryquestions:fourquestionsfor10markseach,twoquestionsfor20markseach.The10-markquestionscoveralltopicsinthesyllabus,mostlikelywitheachquestionfocusingononesinglesyllabusarea.Thesequestionswilleithertaketheformofashortscenario,orknowledge-basedrequirements.Eachofthe20-ma
11、rkquestionswillcovermultiplesyllabusareas.Theywillbepredominantlyfocusedonplanningandriskassessment(syllabusareaB),internalcontrol(syllabusareaC)andauditevidence(syllabusareaD).However,theauditframeworkandregulation(syllabusareaA)andreviewandreporting(syllabusareaE)canalsofeature.ACCAF9Therearetwose
12、ctionstotheexam:SectionAcomprises20multiplechoicequestionsof2markseach;SectionBcomprisesthree10markquestionsandtwo15markquestions.Thetwo15markquestionswillcomefromworkingcapitalmanagement,investmentappraisal,andbusinessfinanceareasofthesyllabus.TheSectionAquestionsandtheotherquestionsinSectionBcanco
13、veranyareasofthesyllabus.Therearethreehoursfortheexam,plus15minutesofreadingtime.Approximately50%ofthemarkswillbeforcalculationsandapproximately50%willbewritten.StructureoftheACCAP1paperSectionA:1compulsorycasestudy50Marks;SectionB:Choiceof2from3questions(25markseach)SectionAwillbeacompulsorycasestu
14、dyquestionwithtypicallyfourorfivesub-requirementsrelatingtothesamescenarioinformation.Thequestionwillusuallyassessandlinkarangeofsubjectareasacrossthesyllabus.Itwillrequirestudentstodemonstratehigh-levelcapabilitiestounderstandthecomplexitiesofthecaseandevaluate,relateandapplytheinformationinthecase
15、studytotherequirements.Thecasestudywillbebetween400and700wordslong.Theexaminationteamhasstressedtheimportanceofreadingthecaseindetail,takingnotesasappropriateandgettingafeelforwhattheissuesare.Scenariosmaybedrawnfromanysituationinvolvingaspectsofgovernance.Thisislikelytobe,butneednotbe,inanorganisat
16、ionalsetting.ProfessionalmarkswillbeavailableinSectionAforpresentation,logicalflowofargumentandqualityofargument.SectionBquestionsaremorelikelytoassessarangeofdiscretesubjectareasfromthemainsyllabussectionheadings.Theymayrequireevaluationandsynthesisofinformationcontainedwithinshortscenariosandappli
17、cationofthisinformationtothequestionrequirements.StructureoftheACCAP2paperSectionAwillconsistofonescenariobasedquestionworth50marks.Itwilldealwiththepreparationofconsolidatedfinancialstatementsincludinggroupstatementsofcashflowsandwithissuesinfinancialreporting.Awrittenpartnormallycoveringaparticula
18、raccountingtreatmentandethicalandsocialissuesinfinancialreporting.StudentswillberequiredtoanswertwooutofthreequestionsinSectionB,whichwillnormallycomprisetwoquestionswhichwillbescenarioorcase-studybasedandoneessayquestionwhichmayhavesomecomputationalelement.SectionBcoulddealwithanyaspectsofthesyllab
19、us.Newaccountingstandardswillfeatureprominentlyinthissectiononinitialintroduction.StructureoftheACCAP3paperSectionA:1compulsorycasestudy50Marks;SectionB:Choiceof2from3questions(25markseach)SectionAwillbeacompulsorycasestudyquestionwithseveralrequirementsrelatingtothesamescenarioinformation.Thequesti
20、onwillusuallyassessandlinkseveralsubjectareasfromacrossthesyllabus,andwillrequireyoutodemonstratehigh-levelcapabilitiestoevaluate,relateandapplytheinformationinthescenariotothequestionrequirements.Therewillalwaysbesomefinancialornumericaldatainthescenarioandmarkswillbeavailablefornumericalanalysiswh
21、ichsupportsyourwrittenargument.ThecompulsorySectionAquestioncandrawonALLareasofthesyllabus,makingitimperativethatyoucoverallareasofthesyllabusinyourstudies.SectionBquestionsaremorelikelytoexaminediscretesubjectareas.Theywillbebasedonshortscenarios,andyouwillbeexpectedtoapplyinformationfromthescenari
22、ostothequestionrequirements.Againthequestionscanbedrawnfromallareaofthesyllabus,andthelimitedextentofthechoice(twofromthree)reinforcestheimportanceofcoveringallareasofthesyllabus.StructureoftheACCAP4paperTherearetwosectionstotheexam.SectionAcontainsONEcompulsoryquestionof50marks.SectionBisachoiceofT
23、WOfromthreequestions,eachcarrying25marks.Thereare3hoursfortheexam,plus15minutesofreadingtime.Mostofthequestionsaremainlycalculation,althoughthereareafairnumberofwrittensectionsineach.Oneofthethreechoicequestionsisalwayscompletelywritten.StructureoftheACCAP5paperPartAOnecompulsoryquestion50marks.PartBTwofromthreequestionseachof25marksStructureoftheACCAP7paperThefirst2questionsintheexamarecompulsoryandwillbeworthanywherebetween50%and70%.Theremaining30%50%are
