免费咨询热线：400-699-1716 
微信
APP
2018年ACCA【F+P阶段】考前指导
文章来源：中博教育
发布时间：2018-05-25 14:31
阅读：2265次
2018年6月的ACCA考试在即，你是否已经准备好迎接考试了呢？*后的冲刺时间里，小编给大家送上一份*全的考前指导给你们。赶紧来看看吧~~
ACCA F阶段考试指导内容：
ACCA F5 exam tips
MCQ’s can comeup from any syllabus area so cover the breadth of every topic.
Section A
ABC,Life CycleCosting,Target Costing and Throughput Costing are very commonlytested topics while Environmental costing is rarely tested.
Section B
Usually,thereare two questions from this area.Commonly tested topics are
–Relevant Costing
–Pricing
–Cost Volume Profit Analysis
–Limiting Factor
–Make or Buy or Shutdown Decisions and other Short term decisions
–Dealing with Risk and Uncertainty
ACCA F6 exam tips
Make sure youread the tax rates and allowances in the exam.You may find they prompt you toremember things.For example,as high emission cars only receive an 8%WDA forcapital allowances it may remind you that high emission leased cars with CO2 of>130g/km have a restriction in taxed adjusted profit computations of 15%.
ACCA F7 exam tips
MCQ’s can comefrom any syllabus area.
Consolidation of Financial Statements
For theconsolidation question you will benefit from having the proforma/standardworkings of your final answer set up first.For example if the questionrequires a consolidated SFP then drawing up the SFP with open brackets besidethose numbers that do not need a standard working can get all the easy addingacross *of the Parent and subsidiary figures.The other headings can havethe standard working number written beside them instead.A couple of lineswould need to be left for each section of the SFP in case other things come upin the additional information.
In addition tothis setting up the standard workings can also be done.The subsidiaries’sharecapital figures and the year end retained earnings can be put into thesewithout reading any of the additional information.In addition to this theparents retained earnings figure can also be put into W5(Retained earnings)without reading any additional narrative.
With all of theproformas and standard workings set up,it means that you are able to tacklethe issues in the order that they are presented in the question.It also allowsyou to deal with both sides of any adjustments as everywhere is set up to makethe adjustments.It hopefully prevents non-balancing accounts and means thateach issue only has to be addressed once;thus helping with time management.Also if you run out of time,you will get full credit for all that you havealready done provided everything is referenced through.
A similarprocess can be applied to the income statement equivalent of setting up finalanswer and workings to help tackle the issues that come up.
ACCA F8 exam tips
Part A:MCQ’s will be from any syllabusarea.
Part B:Some of the frequently testedareas in the past were
Ethics/Conflict of Interest/Confidentiality/Audit committees
VFM,Outsourcing,
Audit risks and responses
Cash,inventory,purchases(including tests of control)
Purchases,revenue,Payroll
Written representations
Auditor’s reports
Limited assurance engagements
Expectation gap
Auditor rights and duties
Engagement letters
Fraud and error
Components of an internal controlsystem
Inherent limitations of internalcontrol
Risk assessment procedures
Financial statementassertions(Ratios)
You must learnthe ISAs–not the numbers,but the objectives and key provisions of each ISA.Nearly 30%of the last exam was testing pure rote-learned knowledge.
ACCA F9 exam tips
Part A:MCQs will be from any syllabusarea.
Part B:Some frequently tested areas inthe past were
NPV with Inflation and Taxation
Cash operating cycle
Receivable,Payable&Inventory Management
Financial Gearing
Cost of Equity&Debt
WACC
CAPM&MM
Foreign Exchange Risk Management
Interest Rate Risk Management
Sources of Finance
Don’t just keepfocusing on numbers.Although the numbers are important but approximately halfof the marks are for the written elements.Prepare every topic thoroughly toincrease chances of passing the exam.
ACCA P阶段考试指导内容：
ACCA P1 exam tips
Each P1 paperoffers 4-6 marks for displaying professional skills,which can easily be thedifference between a pass and a fail.The marks are available for both formatand the tone and style of your answer,where you may have to prepare a speechor write a letter on behalf of the Board addressing specific concerns.Take alook at the Article of 24 August 2009 for more guidance and some great hints onstyle.
ACCA P2 exam tips
Do not ignoreethics it appears in every section A question and could have up 10 marks.
Always applyyour 5 standard workings when doing CSFP.This will help ensure easy marks arepicked up and it is easier for the marker to follow what you have done.
ACCA P3 exam tips
Embed yourknowledge on the core models from Johnson and Scholes(the examiner based thispaper on their work).
When answeringquestions,write answers like you are writing to your senior management.Makeit as professional as possible.Marks are allocated to this in section A.
ACCA P4 exam tips
P4 is a technical paper with some complexcalculations sometimes but DO NOT think of the exam as numbers-only.There are plenty of discursive parts which are usually easier than thecalculations and easy marks can be picked up by applying commercial awarenessand common sense.
Analyse theindividual requirements of the question.If you can do the wordy bits firstthen do so as you will not get bogged down in them like you will with thecalculation elements.
ACCA P5 exam tips
Answer the wordy bits first,provided they don’t depend on calculations you’ve not yet done.This paper awards approx 70%of the marks for discussion,and 30%for calculations.
ACCA P6 exam tips
Expectnot to finish every question.When you run out of time for that question,stopand move on to the next.Not finishing a question is not something to feel badabout,it’s just part of your technique for passing the exam.However,youshould attempt all parts of every question.
ACCA P7 exam tips
Concentrate onthe core areas–these are the ones that are regularly examined;your Kaplantutor will help you to identify what they are.But your strategy should bestudy breadth not depth;it is much better to have a working knowledge of thewhole syllabus rather than just 6 topics in lots of depth.
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
Crystal
讲师认证：国家自然科学基金青年科学基金项目: “银行关联、银行授信与民间借贷”项目候选人
ACCA 会员，多所知名高校方向班特聘讲师，国家自然科学基金青年科学基金项目: “银行关联、银行授信与民间借贷”项目候选人，普华永道深证分所审计部及汇丰银行郑州分行工作经验， 9年+ACCA教学一线经验，授课亲切幽默，讲解逻辑严谨，公式推导清晰，学员理解轻松。归纳总结清晰，授课有方，学员快速记忆。考点把握准确。数名学员获得AFM科目大陆TOP1。
免费下载老师推荐的学习资料
免费直播
