ACCA资讯

ACCA 其它课程 金程教育 · 金色前程 · 在你我手中

考试题库课程直播资料

2015年金程独家分享:ACCA F7考官报告

发表时间:2015-04-21 来源:
【编者按】每次考试结束ACCA考官都会根据本次考试考生的总体表现情况写报告,具体分析考生在考试过程中遇到的问题,总结考生在备考本科目的时候应该注意的事项,一下内容是ACCA F7考官报告,大家要及时了解哦。

          在学习中没有什么是最好的学习方法,只有最适合自己的,也许适合别人的未必就适合你,所以我们在ACCA备考过程中最重要的是找到适合自己的备考方法。而寻找方法的过程最好的就是实践,通过不断的实践、改善,给自己定位好,制定一个适合自己的完美计划。正所谓“纸上得来终觉浅,绝知此事要躬行”,那么多方法不是用来看的,而是用来付之行动的。大家在ACCA备考中更要行动起来,多听网课,多看辅导书,多做习题!不要把金程网校ACCA培训老师总结的试题和考试内容白白的浪费掉,大家要合理的利用好资源,祝愿大家ACCA考试备考顺利!下面是有关ACCA F7的考官报告。2015年ACCA考试讲义+大纲+真题免费获取》》
          General Comments
          This paperconsisted of twenty 2 mark (40 marks in total) multiple choice questions (MCQs)in Section A which are electronically marked and a 60 mark Section B with two15 mark and one 30 mark question which are professionally marked. Candidates’performance on both sections was closely correlated and the overall performancehas maintained the satisfactory performance of recent diets.
          The paper wasregarded by most commentators as a fair test of familiar topics which awell-prepared candidate should have comfortably passed.
          Section A
          As may beexpected, the scores on individual MCQs varied considerably and the followingcomments relate to two questions that were not very well answered.
          Question 3
          Although mostitems in financial statements areshown at their historical cost, increasingly the IASB is requiring or allowingcurrent cost to be used in many areas of financial    reporting. Question 19
          This questioninvolves a finance lease and an operating lease which require differenttreatments. The requirement is for the amount of the charge to the profit orloss account for both leases. Observing the dates given, the finance leasecharge is based on a full year and comprises of depreciation of the fair valueof the plant plus a finance cost; whereas the operating lease charge is anapportionment of the annual rental as it covers only nine months of the           currentyear. Section B
          The questions insection B covered the areas which in past papers were usually regarded as'core' topics and as such were generally well answered, particularly Q3 onconsolidation.
A welcomingfeature of this diet, perhaps due to the new structure, is that most candidatesattempted all the required questions in section B, although question 1 was themost often omitted when not all questions were attempted.
           Despite the above,there were still some areas of poor examination technique, in particular, notreading (or thinking about) the question requirements carefully enough. Thiswas particularly true of Q1 (ratio calculation and interpretation) where anumber of candidates calculated and discussed ratios that were not required andprovided a revised statement of financial position. This wasted considerabletime and, no matter how accurate the calculations may be and how good theirinterpretation, this gained no marks.
           Other familiarpoor examination technique issues were: a lack of understandable workings forfigures and poor handwriting that many markers struggled to read.
           金程ACCA网校小编提示:善于总结别人的ACCA考试经验,把好的方法结合自己的学习技巧,实现更好的备考,小编祝愿大家备考愉快,工作顺利。

完善表单免费领取ACCA备考资料,先到先得↓↓↓

————————————————————————————————————————

ACCA免费资料

                        你可能还会感兴趣的内容:
                        ACCA报考条件    

                      ACCA2015年ACCA讲义+大纲+真题免费索取【点击进入】:http://www.gfedu.cn/acca/accaspecial.shtml
                        ACC官方QQ群:166094870
                        ACCA微信号:Sjtu_ACCA

ACCA官方微信

400-700-9596
(每日9:00-21:00免长途费 )

©2014金程网校保留所有权利

TOP
X

注册金程网校

同意金程的《用户协议》

已有账号,马上登录