ACCA考试指南
发布时间：2016-06-03 
2016年9-12月份的CBEs考试和笔试内容保持一致，考试时间设定在3小时；而笔试则延长至3小时15分钟。
2017年开始ACCA将引入一些额外的功能来保证考试内容的安全性和确保结果的可靠性；这意味着坐在同一个考场的学生可能会收到不同的问题。另外，ACCA将在2017年推出种子题，考生将需要更多的时间来完成考试，因此CBEs的考试时间增加到3小时20分钟。
此外，CBEs的考试中应用了当今职场经常出现的办公自动化软件：电子表格程序（Spreadsheet）和文字处理程序（Word），这意味着ACCA的考试将更接近现代金融人士的工作方式，使得考生对于雇主来说更有价值。
二、ACCA考试题型以及分值构成
ACCA F1
Section A will contain 16 one mark objective questions and 30 two mark questions objective test questions(pick one answer from a number of alternatives).
Section B will contain 6 four mark multi-task questions.Multi-task questions(MTQs)contain a series of tasks which relate to one or more scenarios.
ACCA F2
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.
ACCA F3
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.
ACCA F4
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.
ACCA F5
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.
ACCA F6
Section A will comprise 15 compulsory multiple choice questions,each question is worth 2 marks.
Section B are six compulsory questions,first four questions worth 10 marks and other two question worth 15 marks.Questions will focus on different aspects of the syllabus of F6 and there will be more questions cover all area of the syllabus,
The syllabus is assessed by a three-hour paper-based examination.
The paper will be predominantly computational and all questions are compulsory.
Section A of the exam comprises 15 multiple choice questions of 2 marks each.
Section B of the exam comprises four 10 mark questions and two 15 mark questions.
The two 15 mark questions will focus on income tax(syllabus area B)and corporation tax(syllabus area E).
The section A questions and the other questions in section B can cover any areas of the syllabus.
ACCA F7
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.)
ACCA F8
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.
The 10-mark questions cover all topics in the syllabus,most likely with each question focusing on one single syllabus area.These questions will either take the form of a short scenario,or knowledge-based requirements.
Each of the 20-mark questions will cover multiple syllabus areas.They will be predominantly focused on planning and risk assessment(syllabus area B),internal control(syllabus area C)and audit evidence(syllabus area D).However,the audit framework and regulation(syllabus area A)and review and reporting
(syllabus area E)can also feature.
ACCA F9
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.
Structure of the ACCA P1 paper
Section A:1 compulsory case study 50 Marks;
Section B:Choice of 2 from 3 questions(25 marks each)
Section A will be a compulsory case study question with typically four or five sub-requirements relating to the same scenario information.The question will usually assess and link a range of subject areas acrossthe syllabus.It will require students to demonstrate high-level capabilities to understand the complexities of the case and evaluate,relate and apply the information in the case study to the requirements.
The case study will be between 400 and 700 words long.The examination team has stressed the importance of reading the case in detail,taking notes as appropriate and getting a feel for what the issues are.Scenarios may be drawn from any situation involving aspects of governance.This is likely to be,but need not be,in an organisational setting.
Professional marks will be available in Section A for presentation,logical flow of argument and quality of argument.
Section B questions are more likely to assess a range of discrete subject areas from the main syllabus section headings.They may require evaluation and synthesis of information contained within short scenarios and application of this information to the question requirements.
Structure of the ACCA P2 paper
Section A will consist of one scenario based question worth 50 marks.It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting.A written part normally covering a particular accounting treatment and ethical and social issues in financial reporting.
Students will be required to answer two out of three questions in Section B,which will normally comprise two questions which will be scenario or case-study based and one essay question which may have some computational element.Section B could deal with any aspects of the syllabus.New accounting standards will feature prominently in this section on initial introduction.
Structure of the ACCA P3 paper
Section A:1 compulsory case study 50 Marks;
Section B:Choice of 2 from 3 questions(25 marks each)
Section A will be a compulsory case study question with several requirements relating to the same scenario information.The question will usually assess and link several subject areas from across the syllabus,and will require you to demonstrate high-level capabilities to evaluate,relate and apply the information in the scenario to the question requirements.There will always be some financial or numerical data in the scenario and marks will be available for numerical analysis which supports your written argument.
The compulsory Section A question can draw on ALL areas of the syllabus,making it imperative that you cover all areas of the syllabus in your studies.
Section B questions are more likely to examine discrete subject areas.They will be based on short scenarios,and you will be expected to apply information from the scenarios to the question requirements.
Again the questions can be drawn from all area of the syllabus,and the limited extent of the choice(two from three)reinforces the importance of covering all areas of the syllabus.
Structure of the ACCA P4 paper
There are two sections to the exam.
Section A contains ONE compulsory question of 50 marks.
Section B is a choice of TWO from three questions,each carrying 25 marks.There are 3 hours for the exam,plus 15 minutes of reading time.
Most of the questions are mainly calculation,although there are a fair number of written sections in each.One of the three choice questions is always completely written.
Structure of the ACCA P5 paper
Part A One compulsory question 50 marks.
Part B Two from three questions each of 25 marks
Structure of the ACCA P7 paper
The first 2 questions in the exam are compulsory and will be worth anywhere between 50%and 70%.The remaining 30%–50%are divided between 2 from 3 other questions
三、9月份ACCA机考CBEs题型介绍
（一）客观题（Objective test questions/OT questions）
客观题是指这些单一的，题干较短的，并且自动判分的题目。每道客观题的分值为2分，考生必须回答的完全正确才可以得分，即使回答正确一部分，也不能得到分数。
（二）案例客观题（OT case questions）
案例客观题是ACCA引入的新题型，每道案例客观题都是由一组与一个案例相关的客观题组成的，因此要求考生从多个角度来思考一个案例。这种题型能很好的反映出考生将如何在实践中完成这些任务。案例客观题会出现在2016年9月份的笔试中，这意味着CBEs考试和笔试的格式在本次考试中将完全一致。
（三）主观题（Constructed response questions/CR qustions）
考生将使用电子表格程序和文字处理程序去完成主观题的回答。就像笔试中的主观题一样，答案最终将由专家判分。
这些变化都是更紧密地反映了考生在工作场所中执行同样任务的方式，所以考生必须具备现代金融专业所需要的最相关的技能。
（四）新考试形式的总结：
|
考试科目
|
2016年6月笔试的形式 | 2016年9月份CBEs和笔试的形式 |
|
F5 Performance Management F7 Financial Reporting F9 Financial Management |
·20 x 2 mark MCQ ·3 x 10 mark CR** ·2 x 15 mark CR** |
·15 x 2 mark OT* ·3 x 10 mark OT*case ·2 x 20 mark CR |
| F6 Taxation（UKonly）*** |
·15 x 2 mark MCQ ·4 x 10 mark CR ·2 x 15 mark CR |
·15 x 2 mark OT* ·3 x 10 mark OT*case |
| F8 Audit and Assurance |
·8 x 2 mark MCQ ·4 x 1 mark MCQ ·4 x 10 mark CR ·2 x 20 mark CR |
·3 x 10 mark OT*case ·1 x 30 mark CR ·2 x 20 mark CR |
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