2020年ACCA考试经验：ACCA F 阶段考卷结构介绍
来源：长理培训发布时间：2020-03-07 13:50:54
Structure of the ACCA F1 paper
Section A contains 16 one mark objective questions and 30 two mark questions objective test questions (pick one answer from a number of alternatives).
Section B will contains 6 four mark multi-task questions. Multi-task questions (MTQs) contain a series of tasks which relate to one or more scenarios.
Emphasis of the ACCA F1 exam
The syllabus and study guide take you through:
Work effectively in accountancy and finance
Principles of internal control
Evaluating accounting systems
Professional ethics in accounting and finance
Professional values and basic business legislation Business environment, structure and governance Leadership management and communication
Structure of the ACCA F2 paper
Section A will contain 35 two mark objective questions.
Section B will contain 3 ten mark multi-task questions – one will be on Budgeting, one will be on Standard costing, and one will be on
Performance measurement.
Structure of the F3 paper
Section A will contain 35 two mark objective questions.
Section B will contain 2 fifteen mark multi-task questions. One will test consolidations and the other will test accounts preparation.
Structure of the ACCA F4 paper
The exam will be a two-hour paper, with all questions being compulsory. Section A will comprise 25 objective test questions of 2 marks each,
and 20 objective test questions of 1 mark each.
Section B will comprise five 6 mark multi-task questions.
Emphasis of the ACCA F4 exam
Major areas covered in exams are administration as an alternative dispute remedy, sale of goods law and company law. Typically 5 or 6 questions in each exam are from these 3 areas.
In the scenario questions, the examiner is looking for a student’s ability to establish the area of law involved, analyse the problem,identify the general principles of law relevant to the question and then apply those principles to the situation in the question, often with the requirement of giving advice to one or more of the parties involved. Structure of the ACCA F5 paper
There are two sections to the exam – Section A will comprise 20 multiple choice questions of 2 marks each; Section B of the exam comprises three 10 mark questions and two 15 mark questions. The two 15 mark questions will come from decision making techniques,budgeting and control, and/or performance measurement and control areas of the syllabus.The Section A questions and the other questions in section B can cover any areas of the syllabus.
There are 3 hours for the exam, plus 15 minutes of reading time.
Overall, approximately 50% of the exam involves calculations, andapproximately 50% is written.
Emphasis of the ACCA F5 exam
Although most of the arithmetic involved is not difficult in itself, the calculation parts of questions are designed to check that you understand the techniques, and can decide what information is relevant, rather than checking that you have just learned rules.
For the written parts of questions there is some learning involved, but most of them are again checking that you understand the techniques – that you can explain them, that you can discuss advantages and disadvantages, and that you can identify the problems of applying them in practice. Structure of the ACCA F6 paper
There are no changes to the syllabus in the December 2014 Exams There are no changes to the format of the exam in the December 2014
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