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ACCA F7考官报告

来源：高顿网校 2015-03-31

　　ACCA F7考官报告

　　来源：网络

　　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.

　　高顿网校小编提示：没有*4的方法，只有最合适的方法。说一千道一百都没有实践来得重要，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，赶紧动起来，多听网课，多看辅导书，多做习题！

ACCA网络课程	课程专业名称	讲师	试听
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70%的人正在学习该课程	ACCA网课全科卡（8.2折）为零基础刚开始学习ACCA的学员特别定制	高顿名师

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