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ACCA P2考试常见问题

来源：高顿网校 2017-05-12

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　　Q.What is the most commonly tested area in P2?

　　A.Groups and ethics.Ethics are always part of the 50 mark question section A.They are easy marks and often the same scenario is repeated in different sittings.E.g looking at the behaviour of directors.Students often run out of time on section A at the expense of picking up these easy marks.

　　Q.How much of F7 is assumed knowledge for the P2 exam?

　　A.Groups(if you know you struggled with this you will need to review your F7 notes),some accounting standards such as IAS 37,IAS 38,IAS 16.

　　Q.How do you deal with complex consolidation questions?

　　A.The key is to concentrate on the basics and the easiest numbers first,and then worry about the complicated adjustments.You can pass the exams without being able to do the most difficult parts of questions.

　　Q.Which questions should I do and in which order?

　　A.Use your reading time to decide this.Leave your least favourite question until last.Attempt the question you are most comfortable with first.If you start with the compulsory 50 mark question then watch your time!

　　Q.What does it mean to have to‘explain the accounting treatment?’

　　A:Well it doesn’t mean just list a bookkeeping journal.You need to do this and much more at this level.Follow the principles used in all accounting standards that is,Recognition,Measurement and Presentation(RMP).For recognition explain which element of the framework we are dealing with.What is being described in the question–an asset or an expense?Then state how you would initially measure the value of it.So,would you capitalise attributable costs too?Then state how measurements changes subsequently maybe because of depreciation or impairment.Finally note where in the accounts you show the amounts measured.

　　Q.I never have time to complete the paper.What should I do?

　　A:Don’t despair,it is the same for everyone.Allocate time to each question and stick to it strictly.You will get the easier parts of questions done this way and stand the best chance of passing.Look,if you were lost in a strange city trying to find your hotel you wouldn’t keep wandering around,you would get a taxi!So,when time’s up on one question,get a taxi straight away onto the next one!

　　Q.What is likely appear in question 1 of the June 2011 exam?

　　A.We cannot tell,as we’ve not seen the exam,but my thoughts are…GROUPS–statement of position with a foreign sub with ethics and related party transactions with lots of accounting adjustments.

　　Q.What could come up in questions 2 and 3 of the June 2012 exam?

　　A.Again,we’ve not seen the exam,but we think it might be…ACCOUNTING STANADARDS–a mixed bunch of applying accounting standards–deferred tax,financial instruments,the new topic of reconstructions of an insolvent company would probably be examined in Q2 or Q3,foreign currency(possible hedging again)impairment including some obscure aspects.

　　Q.What may be in the current issue question?

　　A.Might be revenue recognition,international issues,or developments on the homework.Candidates who are well prepared on this area can score very well.

　　Disclaimer:ACCA Exam Tips provided from famous tuition providers may be amended to make them easier to understand and read.We try our best to provide everything that is provided to us but we cannot guarantee that this information is 100%accurate.Exam Tips are just intelligent guess and must not be relied totally.Do full preparations of your subject to pass it.
“本文转载自accaexamtips.net，原文链接:http://www.accaexamtips.net/2016/05/acca-P2-frequently-asked-questions-faqs/，再转载请注明出处

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