7月15日,2019年6月ACCA考试成绩查询通道开启,不少同学都收到了自己的考试成绩。同一天,ACCA官方也对外公布了本次考试的通过率情况。以下为6月ACCA考试通过率:
ACCA Qualification | Pass rate % |
Applied Knowledge | |
AB - Accountant in Business | 85 |
MA - Management Accounting | 66 |
FA - Financial Accounting | 72 |
Applied Skills | |
LW - Corporate and Business Law | 84 |
PM - Performance Management | 38 |
TX - Taxation | 52 |
FR - Financial Reporting | 50 |
AA - Audit and Assurance | 39 |
FM - Financial Management | 46 |
Strategic Professional - Essentials | |
SBL - Strategic Business Leader | 51 |
SBR - Strategic Business Reporting | 48 |
Strategic Professional – Options | |
AAA - Advanced Audit and Assurance | 31 |
AFM - Advanced Financial Management | 38 |
APM - Advanced Performance Management | 33 |
ATX - Advanced Taxation | 43 |
Foundations in Accountancy | Pass Rate % |
ACCA Diploma in Financial and Management Accounting (RQF level 2) | |
FA1 – Recording Financial transactions | 76 |
MA1 – Management Information | 82 |
ACCA Diploma in Financial and Management Accounting (RQF level 3) | |
FA2 - Maintaining Financial Records | 67 |
MA2 – Managing Costs and Finance | 70 |
ACCA Diploma in Accounting and Business (RQF level 4) | |
FAB – Accountant in Business | 75 |
FMA –Management Accounting | 67 |
FFA – Financial Accounting | 68 |
Foundation Specialist certificates (RQF level 4) | |
FAU – Foundations in Audit | 46 |
FFM – Foundations in Financial Management | 59 |
FTX - Foundations in Taxation | 79 |
世界各地共有125000名学生参加了6月份举行的ACCA考试,他们参加了近160000次考试。其中,有4923名学生完成了期末考试,成为了ACCA的准会员。
ACCA战略与发展执行总监Alan Hatfield在评论这次考试结果时说:“2019年6月课程的结果与计算机考试(CBE)非常一致,表明我们现有的良好学习支持正在发挥作用。所有可能参加CBE考试的国家现在都通过这种方式进行考试,除了一些税务和法律方面的考试。通过这些CBE,ACCA能更好地为学生做好准备,使其在工作场所发挥效力。这些考试要求展示雇主所期望的技能,因为他们使用电子表格和文字处理技能复制真实的工作场所,并测试技术技能。
哈特菲尔德也说,“本期战略商业领袖的通过率为51%,战略商业报告与前几期保持一致,为48%。这两门考试于2018年9月正式推出,虽然是新科目,旨在满足雇主的需求,更好地培养学生成为未来的专业会计师,既注重专业技能,又满足利益相关者的需求,但是通过近一年的ACCA考试通过率来看,它的考试难度并不大,甚至要低于应用技能课程中的AA和PM,所以,对我们来说ACCA的难度并没有因此而变得更难。推荐>>ACCA历年考试通过率
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