分类： 特许公认会计师（ACCA）国际认证资格考试（二区）

ACCA P7（United Kingdom）历年考试真题及答案大全（2002年-2014年）

包含（2002年-2014年）ACCA P7（United Kingdom）历年考试真题及答案，文件列表如下：
Dec-2002.PDF、Dec-2003.PDF、Dec-2004.PDF、Dec-2005.PDF、Dec-2006.PDF、Dec-2007.PDF、Dec-2008.PDF；
June-2003.PDF、June-2004.PDF、June-2005.PDF、June-2006.PDF、June-2007.PDF、June-2008.PDF；

Section A – ALL THREE questions are compulsory and MUST be attempted
1 You are an audit manager in Ross & Co, a firm of Chartered Certified Accountants. The principal activity of one of your
audit clients, Murray Ltd, is the manufacture and retail sale of women’s fashions and menswear throughout the capital
cities of Western Europe.
The following financial information has been extracted from Murray’s most recent consolidated accounts:
Year ended 31 March
2007 2006
￡000 ￡000
Turnover 36,367 27,141
––––––– –––––––
Gross profit 22,368 16,624
––––––– –––––––
Profit before tax 5,307 4,405
–––––––––––––– ––––––––––––––
Fixed assets
Intangible assets
– goodwill 85 85
– trademarks 52 37
Tangible assets 7,577 4,898
Current assets 13,803 9,737
Creditors
Amounts falling due within one year
– trade and other creditors (8,090) (4,385)
––––––– –––––––
Net current assets 5,713 5,352
––––––– –––––––
Total assets less current liabilities 13,427 10,372
Provisions for liabilities and charges (201) (87)
––––––– –––––––
13,226 10,285
–––––––––––––– ––––––––––––––
Shareholders’ funds 13,226 10,285
–––––––––––––– ––––––––––––––
In May 2007 Murray purchased 100% of the shareholding of Di Rollo Ltd. Di Rollo manufactures fashion accessories
(for example, jewellery, scarves and bags) in South America that are sold throughout the world by mail order. Murray’s
management is now planning that clothes manufacture will expand into South America and sold into Di Rollo’s mail
order market. Additionally, Di Rollo’s accessories will be added to the retail stores’ product range.
Murray is a member of an ethical trade initiative that aims to improve the employment conditions of all workers
involved in the manufacture of its products. Last week Di Rollo’s chief executive was dismissed following allegations
that he contravened Di Rollo’s policy relating to the environmentally-friendly disposal of waste products. The former
chief executive is now suing Di Rollo for six months’ salary in lieu of notice and a currently undisclosed sum for
damages.
2
7J–GBRPA
Paper 3.1GBR
7J–GBRAA
Paper 3.1GBR

Ross & Co has recently been invited to accept nomination as auditor to Di Rollo. Murray’s management has indicated
that the audit fee for the enlarged Murray group should not exceed 120% of the fee for the year ended 31 March
2007. You have been provided with the following information relating to the acquisition of Di Rollo:
Book Fair value Fair value
value adjustment to the group
￡000 ￡000 ￡000
Di Rollo brand name – – 600
Plant and machinery 95 419 514
Current assets 400 – 400
Current liabilities (648) – (648)
––––– –––– ––––––
Net assets at date of acquisition (153) 419 866
––––– ––––
Goodwill arising on acquisition 859
––––––
Cash consideration 1,725
––––––––––––
Required:
(a) Using the information provided, explain the matters that should be considered before accepting the
engagement to audit Di Rollo Ltd’s accounts for the year ending 31 March 2008. (8 marks)
(b) Explain what effect the acquisition of Di Rollo Ltd will have on the planning of your audit of Murray Ltd’s
consolidated accounts for the year ending 31 March 2008.

ACCA F1历年考试真题及答案大全（2002年-2016年）

Section A – This ONE question is compulsory and MUST be attempted
1 The Darby Motor Company manufactures toy cars and was established at the beginning of the twentieth century by
David Darby, whose grandson John Darby still owns the company. The company has grown to employ a total of 2,500
staff with five senior managers and 20 supervisors, each of whom has responsibility for a separate department. A long
established business with a traditional product range, the Darby Motor Company has evolved into a traditional,
bureaucratic, formal type of organisational structure based on rules, procedures and standardisation.
The company has recently experienced problems. Production levels are low and attempts to improve production levels
have been made in all departments, but their supervisors are having problems reaching the expected performance
levels. John Darby has decided to hold a series of meetings with both levels of management. Initially he found that
the supervisors were unhappy with and sceptical about the value of the meetings.
It became apparent that the level of morale of all staff was low. Lack of facilities, pressure of work and uncertain
procedures were the main grievances. There appeared however to be a deeper problem, that of mistrust between the
staff as a whole and senior management. The mistrust was more apparent between the senior management and
supervisors. The reason for this was unclear. In addition, the workforce as a whole regard the supervisors as poor at
managing their departments, disregarding new work practices and required performance standards. The supervisors
said that their position in general was unclear, despite the size of the organisation. There were no clear lines of
authority, command or responsibility which allowed them to make decisions for their departments. Some supervisors
simply regarded themselves as menial and unrecognised, referring to funding shortages, unrealistic targets, little
recognition of their position, no job descriptions and lack of training, all of which are required to meet the new
production levels.
Job security has also become an issue. The changes in production and hoped for improved production levels have
led to rumours of eventual cutbacks in staff. Rumours are especially strong amongst the supervisors. They worry that
they might be replaced by new, younger staff that would be better trained, more adaptable and better able to use
modern production equipment.
The problems have manifested themselves in high labour turnover, in addition to the problems already outlined, was
blamed on low salaries, lack of opportunity for personal advancement and working conditions, which were worse for
some employees than others.
The owners have asked you to examine the problems the supervisors are having in reaching the performance expected
of all staff.
Required:
(a) Explain how Herzberg’s theory of motivation might help to explain the attitude of the supervisors.

Section B – FOUR questions ONLY to be attempted
2 Many writers suggest that organisational success can be predicted.
Required:
Briefly describe the characteristics that according to Peters and Waterman, are common to successful
organisations.
(15 marks)
3 The selection interview remains the primary means through which organisations recruit new employees.
Required:
(a) Explain the purpose of the selection interview. (4 marks)
(b) Explain the advantages and the disadvantages of:
(i) the face to face interview; (6 marks)
(ii) the panel interview. (5 marks)
(15 marks)
4 All business organisations need trained employees, yet individuals learn in different ways.
Required:
(a) Briefly describe the four stages in Kolb’s experiential learning cycle. (4 marks)
(b) Describe the four learning styles identified by Honey and Mumford and their implications for training
programmes. (11 marks)
(15 marks)
5 Motivation is fundamental to the task of management.
Required:
(a) What is meant by a ‘content’ theory of motivation? (5 marks)
(b) What is meant by a ‘process’ theory of motivation? (5 marks)
(c) What is meant by an ‘equity’ theory of motivation? (5 marks)
(15 marks)

ACCA F2历年考题大全（2002年-2016年）

Section A – ALL 25 questions are compulsory and MUST be attempted.
Please use the Candidate Registration Sheet provided to indicate your chosen answer to each multiple choice question.
Each question within this section is worth 2 marks.
1 Four lines representing expected costs and revenue have been drawn on the following break-even chart:
Which statement is correct?
A Line F represents total variable cost.
B The break-even point occurs at the intersection of lines E and F.
C Line G represents total revenue.
D The break-even point occurs at the intersection of lines G and H.
2 The following diagram depicts a line which relates the quantity demanded (Q) to the selling price (P):
What is the equation of the line?
A P = 25 – 0.000625Q
B P = 25 – 1,600Q
C P = 25 – 1·6Q
D P = 25 – 0·625Q

3 An organisation manufactures a single product which has a variable cost of ￡36 per unit. The organisation’s total
weekly fixed costs are ￡81,000 and it has a contribution to sales ratio of 40%. This week it plans to manufacture
and sell 5,000 units.
What is the organisation’s margin of safety this week (in units)?
A 1,625
B 2,750
C 3,375
D 3,500
4 An organisation has the following total costs at two activity levels:
Activity level (units) 15,000 24,000
Total costs ￡380,000 ￡470,000
Variable cost per unit is constant in this activity range but there is a step up of
￡18,000 in the total fixed costs when the activity exceeds 20,000 units.
What are the total costs at an activity level of 18,000 units?
A ￡404,000
B ￡410,000
C ￡422,000
D ￡428,000
5 The following statements refer to different types of planning within a manufacturing organisation:
(i) Operational planning includes the scheduling of work to be done in the short term.
(ii) Tactical planning includes consideration of ways in which the productivity of the factory workforce could be
improved.
(iii) Strategic planning includes the setting of the organisation’s long term objectives.
Which of the statements are correct?
A (i) and (ii) only
B (i) and (iii) only
C (ii) and (iii) only
D (i), (ii) and (iii)
6 The following statements relate to spreadsheets:
(i) A spreadsheet is the most suitable software for the storage of large amounts of data.
(ii) A spreadsheet consists of rows, columns and cells.
(iii) A forecast profit and loss account could be prepared using a spreadsheet.
Which of the statements are correct?
A (i) and (ii) only
B (i) and (iii) only
C (ii) and (iii) only
D (i), (ii) and (iii)
3 [P.T.O.

ACCA F3历年试题大全（2002年-2016年）

4 A property company received cash for rent totalling $838,600 in the year ended 31 December 2006.
Figures for rent in advance and in arrears at the beginning and end of the year were:
31 December 2005 31 December 2006
$ $
Rent received in advance 102,600 88,700
Rent in arrears (all subsequently received) 42,300 48,400
What amount should appear in the company’s income statement for the year ended 31 December 2006 for rental
income?
A $818,600
B $738,000
C $939,200
D $858,600
5 Which one of the following journal entries is correct according to its narrative?
Debit Credit
$ $
A Mr Smith personal account 100,000
Directors’ remuneration 100,000
Bonus allocated to account of
managing director (Mr Smith)
B Purchases 14,000
Wages 24,000
Repairs to buildings 38,000
Transferring cost of repairs to buildings
carried out by company’s own
employees, using materials
from inventory.
C Discounts allowed 2,800
Discounts received 2,800
Correction of error: discounts
allowed total incorrectly
debited to discounts received
account
D Suspense account 20,000
Rent receivable 10,000
Rent payable 10,000
Correction of error: rent received
credited in error to rent
payable account.
3 [P.T.O.
7J–INTAD
Paper 1.1INT
7J–INTAE
Paper 1.1INT

ACCA F4（China）历年试题大全（2002年-2014年）

ALL TEN questions are compulsory and MUST be attempted
1 In relation to the Civil Procedures Law of China:
(a) explain the rules on territorial jurisdiction of the Chinese people’s court over a civil case against a natural
person and a legal person respectively; (4 marks)
(b) explain the term exclusive jurisdiction; and (3 marks)
(c) describe the types of civil cases which are under the coverage of the exclusive jurisdiction of the court.
(3 marks)
(10 marks)
2 In relation to the Property Law of China:
(a) explain the term ownership; (3 marks)
(b) state the procedural rules for the change of the property rights in immovables; and (3 marks)
(c) state the general rules governing the effectiveness of the creation and assignment of rights in movables.
(4 marks)
(10 marks)
3 In relation to the Labour Contract Law of China:
(a) explain the term open-ended employment contract (i.e. a labour contract without a fixed-period of
employment); and (2 marks)
(b) state the various circumstances under which an open-ended employment contract must be concluded by the
employer and employee. (8 marks)
(10 marks)
4 In relation to the Contract Law of China:
(a) state the various legal remedies for breach of contract; and (6 marks)
(b) state the conditions to be met for a party to be eligible for specific performance as a legal remedy for breach
of contract. (4 marks)
(10 marks)
5 In relation to the Company Law of China:
(a) in the context of the incorporation of a joint stock limited company, explain the terms incorporation by share
offering and incorporation by means of sponsorship; (4 marks)
(b) state the minimum registered capital required for a joint stock limited company; and (3 marks)
(c) state the statutory requirement for capital contributions by the sponsors of a joint stock limited company that
is incorporated by means of sponsorship. (3 marks)
(10 marks)
6 In relation to the Company Law of China:
(a) state the conditions to be met for a shareholder of a limited liability company to transfer his equity to a party
other than the shareholders of this company; and (6 marks)
(b) state the procedures and conditions to be complied with when a court orders the transfer of the equity of a
shareholder of a limited liability company under the enforcement procedures of the law. (4 marks)
(10 marks)
7 In relation to the Enterprise Bankruptcy Law of China:
(a) state the composition of the creditors’ meeting; (2 marks)
(b) state the general conditions to be met for the creditors’ meeting to approve a resolution; and (4 marks)
(c) state the special procedure that can be taken for the creditors’ meeting to approve a resolution involving the
matters on the settlement agreement or the restructuring of an enterprise in the process of bankruptcy
liquidation. (4 marks)
(10 marks)

ACCA F4（English）历年试题大全（2002年-2014年）

ALL TEN questions are compulsory and MUST be attempted
1 In relation to the English legal system explain the following sources of law:
(a) Common law; (6 marks)
(b) Legislation. (4 marks)
(10 marks)
2 In relation to contract law explain the meaning and effect of:
(a) an offer; (4 marks)
(b) an invitation to treat. (6 marks)
(10 marks)
3 In relation to the tort of negligence explain the standard of care owed by one person to another.
(10 marks)
4 In the context of company law explain:
(a) the doctrine of separate personality and its consequences; (6 marks)
(b) the circumstances under which separate personality will be ignored. (4 marks)
(10 marks)
5 In relation to company law explain the meaning of the following:
(a) ordinary shares. (3 marks)
(b) preference shares. (3 marks)
(c) debentures. (4 marks)
(10 marks)
6 In relation to company law distinguish between:
(a) executive directors; (4 marks)
(b) non-executive directors; (3 marks)
(c) shadow directors. (3 marks)
(10 marks)
7 In relation to employment law:
(a) Explain why it is important to distinguish between contracts of service and contracts for services.
(4 marks)
(b) State how the courts decide whether someone is an employee or is self-employed. (6 marks)
(10 marks)
8 Astride entered into a contract with Bild Ltd to construct a wall around the garden of a house she had just purchased.
The wall was to be three metres high to block out a view of a rubbish tip. The wall was due to be finished in May
and Astride entered into another contract with Chris to landscape the garden starting on 1 June.
Bild Ltd finished the wall on 25 May. However when Astride came to examine it for the first time she found that it
was only 2·50 metres high and that the rubbish tip was still visible from the top of her garden.
On 1 June, Chris informed Astride that he was too busy to landscape her garden and that she would have to get
someone else to do it. The only person available, however, will charge Astride ￡500 more than Chris had agreed for
doing the work.
Required:
Analyse the scenario from the perspective of the law of contract, advising Astride:
(a) Whether she can require Bild Ltd to reconstruct the garden wall in order to make it the agreed height, and
if not, what alternative action is available to her. (5 marks)
(b) Whether she can require Chris to undertake the work on the garden, and if not, what alternative action is
available to her. (5 marks)
(10 marks)

2014年（ACCA）F4考试真题及答案

包含2014年ACCA F4考试真题及答案，文件列表如下：
f4chn_2008_dec_a.pdf、f4chn_2008_dec_q.pdf、f4eng_2008_dec_q.pdf、f4eng_2008_dec_a.pdf、f4Eng_2008_jun_a.pdf、f4eng_2008_jun_q.pdf；

Corporate and
Business Law
(China)
Tuesday 2 December 2008

ALL TEN questions are compulsory and MUST be attempted
1 In relation to the jurisdiction rules under the Civil Procedures Law of China:
(a) Explain the term jurisdiction by forum level, and general rules under jurisdiction by forum level. (3 marks)
(b) Explain the jurisdictional rule concerning forum level in major cases involving foreign elements. (1 mark)
(c) Explain the different categories of court jurisdiction, other than the jurisdiction by forum level, over civil and
commercial disputes. (6 marks)
(10 marks)
2 In relation to the Property Law of China:
(a) State the legal effects of immovable registration on contracts involving the disposal of immovables.
(4 marks)
(b) State the various legal remedies for an interest holder or stakeholder where the information on the immovable
registry is incorrect. (6 marks)
(10 marks)
3 In relation to the Securities Law of China:
(a) Explain takeover of a listed company by offer. (3 marks)
(b) State the report requirements for a purchaser who intends to take over a listed company by offer.
(3 marks)
(c) State the various restrictions on the purchaser when he commences procedures for taking over a listed
company by offer. (4 marks)
(10 marks)
4 In relation to the Company Law and the Criminal Law of China:
(a) State the fraudulent behaviour that may be deemed as a crime in the course of incorporating a company, and
the various elements to be proven for such a crime, in terms of the subjects of a crime and the activities.
(5 marks)
(b) State the fraudulent behaviour that may be deemed as a crime in the operation of a company in relation to
corporate financing, and the various elements to be proven for such a crime. (5 marks)
(10 marks)
5 In relation to the Contract Law of China:
(a) Explain the term expected profit in terms of damages. (3 marks)
(b) State the conditions to be met for a party to claim damages in a breach of contract. (4 marks)
(c) State the statutory obligations upon the party who claims damages in a breach of contract. (3 marks)
(10 marks)

6 In relation to the Enterprise Bankruptcy Law of China:
(a) Explain the term bankruptcy administrator and how one can be appointed. (4 marks)
(b) State the qualifications of a bankruptcy administrator. (3 marks)
(c) State the persons who are NOT permitted to be appointed as a bankruptcy administrator. (3 marks)
(10 marks)
7 In relation to the Labour Contract Law of China:
(a) Explain the term and the purpose of a non-competition clause in a labour contract. (4 marks)
(b) State the precondition for a non-competition clause in a labour contract to be effective. (3 marks)
(c) State the restriction on the duration of time for a non-competition clause in a labour contract. (3 marks)
(10 marks)
8 Guanghua Company (Guanghua) and Dongda Company (Dongda) entered into a cooperation agreement to build a
building jointly. They agreed that Guanghua would provide all the funds for the construction and hold half of the
building, while Dongda would provide the land-use right for construction and also hold half of the building after
construction; the ownership of the building would be held jointly by the two parties, but would be registered under
the name of Dongda. They also stated in the agreement that any disposal of the building must only be decided with

2014年6月、12月特许公认会计师（ACCA）F5考试真题及答案

Performance
Management
Monday 9 June 2008

ALL FOUR questions are compulsory and MUST be attempted
1 Chaff Co processes and sells brown rice. It buys unprocessed rice seeds and then, using a relatively simple process,
removes the outer husk of the rice to produce the brown rice. This means that there is substantial loss of weight in
the process. The market for the purchase of seeds and the sales of brown rice has been, and is expected to be, stable.
Chaff Co uses a variance analysis system to monitor its performance.
There has been some concern about the interpretation of the variances that have been calculated in month 1.
1. The purchasing manager is adamant, despite criticism from the production director, that he has purchased wisely
and saved the company thousands of dollars in purchase costs by buying the required quantity of cheaper seeds
from a new supplier.
2. The production director is upset at being criticised for increasing the wage rates for month 1; he feels the decision
was the right one, considering all the implications of the increase. Morale was poor and he felt he had to do
something about it.
3. The maintenance manager feels that saving $8,000 on fixed overhead has helped the profitability of the
business. He argues that the machines’ annual maintenance can wait for another month without a problem as
the machines have been running well.
The variances for month 1 are as follows:
$
Material price 48,000 (Fav)
Material usage 52,000 (Adv)
Labour rate 15,000 (Adv)
Labour efficiency 18,000 (Fav)
Labour idle time 12,000 (Fav)
Variable overhead expenditure 18,000 (Adv)
Variable overhead efficiency 30,000 (Fav)
Fixed overhead expenditure 8,000 (Fav)
Sales price 85,000 (Adv)
Sales volume 21,000 (Adv)
Fav = Favourable, Adv = Adverse
Chaff Co uses labour hours to absorb the variable overhead.
Required:
(a) Comment on the performance of the purchasing manager, the production director and the maintenance
manager using the variances and other information above and reach a conclusion as to whether or not they
have each performed well
In month 2 the following data applies:
Standard costs for 1 tonne of brown rice
– 1·4 tonnes of rice seeds are needed at a cost of $60 per tonne
– It takes 2 labour hours of work to produce 1 tonne of brown rice and labour is normally paid $18 per hour. Idle
time is expected to be 10% of hours paid; this is not reflected in the rate of $18 above.
– 2 hours of variable overhead at a cost of $30 per hour
– The standard selling price is $240 per tonne
– The standard contribution per tonne is $56 per tonne
Budget information for month 2 is
– Fixed costs were budgeted at $210,000 for the month
– Budgeted production and sales were 8,400 tonnes
The actual results for month 2 were as follows:
Actual production and sales were 8,000 tonnes
– 12,000 tonnes of rice seeds were bought and used, costing $660,000
– 15,800 labour hours were paid for, costing $303,360
– 15,000 labour hours were worked
– Variable production overhead cost $480,000
– Fixed costs were $200,000
– Sales revenue achieved was $1,800,000