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发表时间:2015-04-02 来源:


Please Note:ACCA Exam Tips should not be relied on, they are only intelligent guesses.

The only purpose of the ACCA Exam Tips is to give you suggestions for topics to concentrate on in your last few days of preparation.

Do NOT exclude other topics from your overall preparation.

To get the most from your preparation, make sure you watch all OpenTuition ACCA lectures, and practice as many past exam questions as possible!

wAlso check all the latest Student Accountant Technical Articles.

Exam Tips for ACCA F1 – F3

No exam tips available – Multiple choice questions cover entire syllabus

BUT you can speed up your ACCA exam preparation, get free:

ACCA Exam tips for Paper F4 English & Global

The F4 exam will be a 2 hour paper, with all questions being compulsory,

NO TIPS  – questions will cover the entire syllabus.

There will be two sections to the exam:

Section A will comprise 25 objective test questions of 2 marks each, and 20 objective test questions of 1 mark each.

Section B will comprise five 6 mark multi-task questions.

ACCA Exam tips for Paper F5

Section A – 20 MCQ’s from throughout the syllabus

Section B – 5 questions:

– Target costing together with life-cycle costing

– Linear programming

– Planning and Operation variances (or possibly labour idle time variances)

– Performance measurement (mainly non-financial)

– Learning curves

ACCA Exam tips for Paper F7

Section A

40 marks MCQ anywhere from the syllabus

Section B

15 marks – one on IAS 41 Agriculture (new in syllabus),

15 marks – on Revenue recognition (SA technical article)

1 x 30 marks – either consolidation (25 marks) with 5 mark chat


preparation of financial statements (Financial Position, Profit or Loss and Changes in Equity)

ACCA Exam tips for Paper F8

Section A – All topics will be examined

Section B

Audit planning and risk assessment

Internal control evaluation/criticism: sales system

Audit evidence for specific figures in the financial statements

Computer assisted audit techniques

Ethical dilemmas

ACCA Exam tips for Paper F9

Section A – 20 MCQ’s from throughout the syllabus

Section B – 5 questions:

– Receivables management

– NPV with tax and inflation

– Foreign exchange risk management

– WACC calculation including CAPM

– Gearing  (both operational and financial)

ACCA Exam tips for Paper P1

Technical articles from SA:

Public sector governance (2 articles)

Board diversification

Environmental accounting and reporting

COSO enterprise risk management


Integrated reporting (new to syllabus)

Ethics (technical article in P7)

Be prepared to need to use a calculator in the exam

ACCA Exam tips for Paper P2

Question 1

Consol SoFP including foreign subsidiary (last asked in June 2011)

Questions 2 and 3

Various IAS / IFRS – possibly Leasing, Revenue, Provisions and Contingencies, Almost certainly Agriculture (new to syllabus)

Question 4 – 3 technical articles from SA:

Impairment of financial assets

Hedge accounting

When does debt seem to be equity


Integrated reporting (new to syllabus)

Speed up your ACCA exam preparation, get free P2 course notes & lectures

ACCA Exam tips for Paper P3

Q1: Pestel, 5 forces, Ansoff.  Activity based costing

Q2: 6Is of e-business

Q3: Project initiation document: scope, cost, time quality considerations.

Q4: Outsourcing – pros and cons including marginal costing

ACCA Exam tips for Paper P4

Section A:

– Report involving the valuation of a business using free cash flows / calculation of WACC including ungearing and regearing betas.

Section B:

– Interest rate risk management

– Macauley Duration

– Value at Risk

ACCA Exam tips for Paper P5

Q1:  Criticism of a report’s content and style relating back to mission.

Q2:  Performance prism and non-financial performance measures

Q3: Transfer pricing

Q4:  Environmental management accounting







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