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发表时间:2016-05-12 来源:金程ACCA

2016年6月ACCA考前最强一波重点来袭!!!不看会遗憾!知识点涵盖F5-P7各科目,建议考生把此作为参考复习,切不可完全作为押题点!再次申明全面复习知识点+大量练习历年真题才是ACCA考试通关的唯一攻略!下面来和小编一起看看ACCA F5/F6重点有哪些吧!
ACCA F5 Exam Tips
MCQ’s can come up from any syllabus area so cover the breadth of every topic.
Section A:
ABC, Life Cycle costing, Target Costing and Throughput Costing are very commonly tested topics while Environmental costing is rarely tested.
Section B:
Usually there are 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
Section C: 
There are two questions from this area. Variances analysis is more commonly tested topics while Budgeting is also tested off and on. Every exam has some variances in it and could be basic or advanced variances.
Section D:
Performance evaluations is another area where questions always come up – very hard to learn a set method as each one is different. The important thing is to read the question carefully and make sure you link your analysis to the scenario. Commonly tested areas are
– Transfer Pricing
– Balance scorecard
The examiner does not like students who simply quote from the textbook, writing information that is not relevant to the question. The examiner also likes you to have an opinion – has the company done well or not? Clearly state your opinion and reasons why it is so.
ACCA F6 Exam Tips
Make sure you read the tax rates and allowances in the exam. You may find they prompt you to remember things. For example, as high emission cars only receive a 8% WDA for capital 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%.
The badge of trade to determine if someone is self employed can be remembered using the mnemonic SOFIRM and FAST:
– Subject matter of the transaction
– Ownership period
– Frequency of the transactions
– Improvements and marketing
– Reasons for sale
– Motive (profit)
– Finance
– Acquisition (method of)
– Similar transactions

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