很多在備考ACCA階段的同學(xué)們不知道ACCA歷年真題怎么找?高頓學(xué)姐就為大家?guī)碓敿?xì)的查詢流程,并且還有真題及答案匯總!正在備考學(xué)習(xí)的小伙伴可不能錯(cuò)過哦!
acca歷年真題怎么找
一、ACCA歷年真題怎么找
1.進(jìn)入ACCA官網(wǎng)首頁(www.ACCAglobal.com),找到首頁欄目“student”并點(diǎn)擊。
2.之后會(huì)跳到新的頁面,進(jìn)入新頁面后找到“ACCA qualification”并點(diǎn)擊。
3.進(jìn)入新界面后往下拉頁面,可以找到ACCA各科目了,在這個(gè)頁面中尋找并選擇你所需要ACCA真題的科目,以AA為例,如AA歷年考題,點(diǎn)擊“AA Audit and Assurance”。
4.點(diǎn)擊之后就會(huì)進(jìn)入該科目的學(xué)習(xí)資料界面,你可以選擇ACCA真題、模擬練習(xí)題、考官文章等,需要ACCA真題則點(diǎn)擊“past exam papers”。
5.進(jìn)入考試版本選擇頁面,有很多不同的考試版本,包括UK、INT、HKG、CHN等等。
6.選擇好版本之后可以直接下載打印自己需要的資料。
注:國內(nèi)的培訓(xùn)各科目選擇一般如下,LW(F4)和TX(F6)都選擇UK版本比較好,這個(gè)版本是全球選擇率比較高的,而且從難度上來說,也比CHN大陸版本稅法、法律要清晰、好考;FR(F7)和SBR(P2)選擇國際版INT比較好,其余科目基本上都不用選擇,要么只有一個(gè)版本,要么是選擇INT。
二、ACCA真題及答案匯總
【多選題】Auditors are required to comply with the requirements of International Standards on Auditing in the conduct of an audit.
Which of the following statements is true in relation to International Standards on Auditing?
A.They only apply to the audit of companies listed on international stock exchanges.
B.They are issued by the International Accounting Standards Board.
C.They are structured to contain objectives,definitions,requirements,and other explanatory material.
D.They do not apply to the audit of small companies with a revenue of under$7.6m.
E.They are issued by the International Auditing and Assurance Standards Board.
正確答案:CE
解析:International Standards on Auditing apply to all audits where a';true and fair';opinion is provided,regardless of the size of the audited entity and regardless of whether the company is listed.
The International Accounting Standards Board issues international accounting standards,not auditing standards.
高頓教育
以上就是【acca歷年真題怎么找?真題及答案匯總!】的全部內(nèi)容,想要了解更多關(guān)于ACCA相關(guān)政策,請?jiān)L問【高頓教育】頻道!一鍵輕松GET2023年ACCA報(bào)名、考試、考試費(fèi)用、證書等全面信息!2023年ACCA(特許公認(rèn)會(huì)計(jì)師公會(huì))考證新征程,高頓教育ACCA陪您一起走過!