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ACCA考试F5&F8&F9的考官报告

来源：高顿网校 2015-12-03

F5 Performance Management F5 绩效管理

June 2015 pass rate – 37%

F5 candidates must learn to stand back and look at the big picture in questions at this level, says the latest Examiner’s Report (for June). If you can learn to do this it will serve you well when moving on to the professional level papers.

F5的考生必须学会后退一步，站在大局观上来看待问题，*7的考官文章（6月）说。如果你学会这个，这对你专业水平的考试很有帮助。

It seems many students struggled with the ABC question (Q1) in June. The examiner pointed to the fact that students are making fundamental errors when calculating their answers.

似乎许多学生在Q1上费了很大功夫。考官指出，计算这个问题时他们犯了很基本的错误。

Q2 covered transfer pricing and sitters again struggled with this topic.

For Q3, the examiner examined learning curves in conjunction with planning and operational variances. When answering a question involving consideration of consequences the examiner said PQs need to ask themselves: ‘why should we care, why is it important?’ This should help ensure that the implications of the observations being made are also considered in order to earn the marks available.

Q3考察了结合规划和操作差异的学习曲线。在回答一个涉及考虑后果的问题时，PQs需要问自己:“为什么我们要关注这个,为什么它是重要的?”这将有助于确保评论的影响，也被认为是为了获得有效的分数。

Q4 (a) was a simple calculation of the total variable cost per unit and fixed overheads. You needed to apply the high-low method here. In part (b) many candidates confused sales volume maximisation with profit maximisation. You needed to use

MC = MR, not MR = O.

Q4 是一个单位总可变成本和固定成本的简单计算。你需要使用高低法。在部分(b)许多考混淆了销量*5化与利润*5化。你需要使用边际成本=边际收益效用*5化.

Q5 was a purely discursive question on budgeting.

Q5是一个纯语言的预算问题。

F8 Audit & Assurance F8 审计和鉴证

June 2015 pass rate – 39%

The F8 examiner said that a candidate preparing for the MCQ part of the paper needed to work through the pilot paper, past exam papers and sample questions discussed in the June Examiner’s Report (there are two here). Question spotting won’t work, it was suggested.

F8的考官说，考生需要通过模拟试卷准备选择题题型，过去的考试试卷和样题都在六月的考官文章里（这里有两个）。这只是建议你去看文章，但是不一定会考到。

Q1 looked at ethical threats and was well answered by most. Q2 covered internal control components and tests of control. Q3 looked at a review of files and materiality. Q4 asked about deficiencies and recommendations for purchasing systems.

Q1关注的是道德威胁，并且大多被回答得很好。Q2包括内部控制程序与控制测试。Q3关注的是文件以及重要性的复核。Q4问的是采购系统的不足和建议。

Areas of fraud and error, audit risk and responses and review engagements were all part of Q5. As in previous diets candidates tended to only identify facts from the scenario but failed to describe how this resulted in an audit risk. Many candidates yet again focused on business risks rather than audit risks.

Q5着重于欺诈和错误方面，审计风险和响应以及审查业务。和以前的情况差不多，考生往往只从场景中确定事实，但未能说明它会如何导致审计风险。许多考生又把重点放在了经营风险而非审计风险。

They also gave business advice (such as undertaking quality control procedure over inventory to prevent the increased level of sales returns). The examiner stressed auditor responses need to be practical and should relate to the approach (what testing) the auditor will adopt to assess whether the balance is materially misstated or not.

他们也给出了商业建议(如在库存防止销售回报水平的增加的工程质量控制程序)。考官强调审计师的反应需要有实际性,应该与审计人员将采取方法(所测试的东西)是否在重要性上误报相关.

Q6 tested financial statement assertions and substantive procedures. The examiner pointed out that substantive procedures are a core topic area and PQs must be able to produce relevant detailed procedures.

Q6测试的是财务报表认定和实质性测试程序。考官指出,实质性程序是一个重点，并且PQs必须能够做出相关的细节测试。

F9 Financial Management F9 财务管理

June 2015 pass rate – 41%

The key learning point for Q1 was the importance of understanding the difference between an FEC and an FRA. Interest rate risk is also different to foreign currency risk and interest rate parity, said the examiner.

Q1的学习要点是理解一个FEC和FRA（远期利率协议）之间的差异的重要性。考官说，利率风险也不同于外币风险和利率平价。

Many candidates struggled to gain full marks in Q2 (a), where you had to calculate the equity market value of a company using the dividend growth model. The examiner wants PQs to study the dividend growth model as a business valuation method, understanding the variables that are used by the model and avoiding unnecessary calculations on a per share basis when total figures can be used.

许多考生在Q2（a）获得满分，他们利用了股利增长模型计算公司的股权市场价值。考官希望PQs将股利增长模型作为一种企业价值评估方法，了解模型的变量，避免了当总数可用时在每股基础上的不必要的计算。

Students should also know that any business valuation method in the syllabus can be examined – you have to be familiar with them all.

学生也应该知道，在教学大纲中的任何商业价值评估方法都可能被测试，你必须熟悉所有的模型。

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