更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

就业前景

报考流程

考试日历

资料中心

注册流程

准考证

免费题库

全部

ACCA考试各科目考卷结构解析

来源：高顿网校 2021-05-24

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, and approximately 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 Exams

The paper will be predominantly computational and will have five questions, all of which will be compulsory.

Question one will focus on income tax and question two will focus on corporation tax. The two questions will be for a total of 55 marks, with one of the questions being for 30 marks and the other being for 25 marks.

Question three will focus on chargeable gains (either personal or corporate) and will be for 15 marks.

Questions four and five will be on any area of the syllabus, can cover more than one topic and will respectively be for 15 marks.

There will always be a minimum of 10 marks on value added tax. These marks will normally be included within question one or question two, although there might be a separate question on value added tax.

National Insurance Contributions will not be examined as a separate question, but may be examined in any question involving income tax or corporation tax.

Emphasis of the ACCA F6 exam

The exam will require you to prepare a computation for each of the main taxes correctly including the relevant items and in addition for businesses a Capital Allowances computation, Adjustment of profit statement will be required along with an understanding of the application of the VAT system to that business.

Structure of the ACCA F7 paper

The exam is a three-hour paper, with all questions being compulsory, and with 15 minutes reading time.

There will be two sections to the exam:

Section A will comprise 20 multiple choice questions of 2 marks each.

Section B will comprise one 30 mark questions and two 15 mark questions.

(The 30 mark question will examine the preparation of financial statements for either a single entity or a group. The section A question and the other questions in Section B can cover any areas of the syllabus.)

Structure of the ACCA F8 paper

Part A – 20% (12 multiple choice questions: four questions for 1 mark each, eight for 2 marks each)

Part B – 80% (six compulsory questions: four questions for 10 marks each, two questions for 20 marks each

Structure of the ACCA F9 paper

There are two sections to the exam:

Section A comprises 20 multiple choice questions of 2 marks each;

Section B comprises three 10 mark questions and two 15 mark questions.

The two 15 mark questions will come from working capital management, investment appraisal, and business finance areas of the syllabus. The Section A questions and the other questions in Section B can cover any areas of the syllabus.

There are three hours for the exam, plus 15 minutes of reading time.

Approximately 50% of the marks will be for calculations and approximately 50% will be written.

　　高顿网校温馨提醒

　　各位考生，2016年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128

　　ACCA考试免费题库【手机题库下载】| 在线直播

　　ACCA高清网课免费体验 ACCA名师精品班免费试听

　　精彩推荐：

ACCA到底是什么意思？

ACCA特许公认会计师职业发展与分析

ACCA考试常见问题解析

ACCA备考辅导专题

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【整理版】ACCA各科目历年真题

真题高频考点，刷题全靠这份资料

下载合集

acca全科学习思维导图

梳理核心考点，一图看懂全部章节

下载合集

2023年acca考纲解析

覆盖科目重难点,备考按照计划走

acca备考热门问题解答

acca考试怎么搭配科目？: 建议优先选择相关联的科目进行搭配报考，这样可以提高备考效率，减轻备考压力，1、F1-F4：为随时机考科目，难度较低，这里可以自行随意选择考试顺序。2、F5-F9：如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7（8）再考F8（7），这就要取决你一次想考几门。3、P阶段：选修科目中，建议企业首选AFM！第二部分科目进行选择，如果AA和SBR掌握学生更好，可以通过选择AAA，如果SBL掌握的好，可以自己选择APM。