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*7公布：国际注册会计师 P阶段科目介绍及通过率

来源：高顿网校 2016-06-14

ACCA P阶段考试难度相对于F阶段加大许多我相信许多ACCA考生都已经知晓，如何正确认识每个科目就非常重要，首先先带考生了解一下ACCA P阶段科目的情况。

　　ACCA P阶段科目介绍

　　P1《公司治理，风险管理与职业道德》是F1《会计师与企业》的进一步延伸。

　　涵盖：公司治理，内部控制与审核，识别、评估和控制风险，专业价值观和职业道德。

　　P2《公司报告》是F3《财务会计》和F7《财务报告》的进一步延伸。

　　涵盖：会计师的职业道德及义务，财务报告，集团财务报表，特殊实体的会计处理，公司财务状况评估，财务报告的现行发展。

　　P3《商务分析》是F1《会计师与企业》的延伸，与F7《财务报告》和P5《高级业绩管理》也有一定的联系。

　　涵盖：战略定位及战略决策，业务流程再造，IT技术，项目管理，财务分析，人力资源管理。

　　P4《高级财务管理》是F9《财务管理》的延伸考查，与P1《公司治理，风险管理与职业道德》和P2《公司报告》也有一定的联系。

　　涵盖：高级投资评估，公司并购、重组，高级风险管理，跨国公司面临的经济环境。

　　P5《高级业绩管理》是F2《管理会计》和F5《业绩管理》的延伸，与P3《商务分析》也有一定的联系。

　　涵盖：战略计划和控制，外部影响因素如经济、财政、环境因素，业绩衡量系统和设计，战略业绩衡量，业绩评估，管理会计和业绩管理的*7发展。

　　P6《高级税务》是F6《税务》的基础。

　　涵盖：个人和公司财务管理方面的税收，相关税种的影响，合理科学的税务规划，利用税收筹划最小化或递延税收，与客户、税务局、海关等专业人员有效沟通。

　　P7《高级审计与认证业务》是F8《审计与认证业务》的延伸，与P2《公司报告》也有一定的联系。

　　涵盖：监管环境与制度，职业道德，实务管理，历史财务信息的审计与报告，其它与审计相关的认证业务。

　　了解完ACCA P阶段科目情况以后接着可以看一下最近一次ACCA考试P阶段的通过率情况，基本能对ACCA P阶段的难度有所了解了。
P阶段：P1 - 47% P2 - 47% P3 - 47% P4 - 35% P5 - 29% P6 - 42% P7 - 39%
从ACCA P阶段通过率上来看确实比较惨淡，不过不要灰心，多看看一些高分通过的考生分享的学习经验会对各位考生有很多的帮助和启迪。
下面我们就来看一下高分通过ACCA P阶段考试的考生分享的学习经验。都考到P阶段大家的英语能力肯定都已经不是问题了，所以下面直接放英文原版的。

　　PAPER P1 – JOINT WINNER

　　JASREEN KAUR, MALAYSIA, 85 MARKS

　　My top tip for passing Paper P1 would be to read through the answers to every past paper and see how the exam questions are answered. I also made sure that the points noted in the answers to the previous year's exam paper were included in my notes, and I memorised them thoroughly in the days leading up to the exam.

　　PAPER P2

　　STAVROS STAMATIOU, GREECE, 87 MARKS

　　When I first began studying for the paper, I thought that answering the compulsory and longest question to the best of my ability was enough to pass the paper. I believe that this is a common view among students. However, I soon began to realise that answering effectively the more ‘theoretical’ questions in Section B was essential. Section B questions are much more difficult – but you will have a better chance of success if you grasp a good understanding of the many accounting standards.

　　If you are not a native English speaker (and I am not), then try to write as clearly as possible. Try to gain all the easy marks because these are a good base on which to aim for that pass mark.

　　PAPER P3 – JOINT WINNER

　　VISHAL CHAUHAN, UK, 91 MARKS

　　Make your own pocket notes from the very beginning, especially the various models and diagrams you have come across, so that they are in your memory bank. Although the pocket notes given by my learning provider are excellent, I feel that more personal notes are easier to remember. Everyone retains information in different ways, so you should tailor your notes to whatever works best for you.

　　I would recommend getting into the habit of reading business/finance-related news articles as the more reading practice you gain, the chances are that you will improve your reading speed, which will benefit your time management on exam the day.

　　One thing I would say to students is to read the question more than once to ensure that you answer what the examiner is specifically asking and that you do not simply regurgitate what you think is the answer. Far too often in exams, students get a little blinkered and don’t understand what the examiner is asking of them, so be sure to read the question more than once before answering it.

　　For Paper P3 a level of confidence to say what you feel is the correct answer is essential and this can only be attained through gaining a sound knowledge of the various models and the syllabus, reading a wide range of business articles and practising past exam papers, as well as sitting mock exams set by your learning provider. A relatively small percentage of the exam is purely knowledge-based, with the majority of marks scored for effective application of knowledge.

　　Lastly, I would say that you must never be afraid of writing what you believe to be the right answer as it could be the difference between success and failure – so go ahead and write it!

　　PAPER P4

　　LOH JIA YING, MALAYSIA, 89 MARKS

　　My tip can be summed up in an acronym 'ICU' – interest, commitment and understanding – because lacking these three important attributes is fatal.

　　If you want to pass the exam, make sure you understand the topics and commit sufficient time to both studying and practising past exam questions. If you want to score well, then it's important to develop an interest in the subject matter – only then you will go the extra mile.

　　Time management is key to exam success. Monitor your time. If you have spent too much time on one question, just move on. It's better to attempt most of the questions rather than spending too much time on one particular question.

　　In addition, improve your reading and writing speeds. These are often the two main obstacles for time management, especially for candidates whose native language is not English. Try to get in the habit of reading either magazines, articles or even newspapers, and perfect your writing technique when you attempt past exam questions.

　　My last piece of advice is for those who have come from the CAT/FIA route or those who weren't exempted from the earlier exam papers. Study hard because your foundation determines how far you go. If you settled for a marginal pass mark in the earlier exam papers, then I can assure you that you will find it difficult when progressing to the Professional level. When selecting your Options papers, try to juggle between your interests and capability. Your marks for Papers F5–F9 should help you decide. As I say, a strong foundation is a good platform to build on.

　　PAPER P5

　　VLADIMIR LUTCHENKOV, RUSSIA, 81 MARKS

　　Spend around 20% of your revision time on attempting theory questions and 80% on practising past papers. Read through your textbooks and make a short summary of the main theories – and learn them. Read through past exams and exams kits from the previous five years to gain a feel for the style of exam questions and answers. Do as much as you possibly can to prepare.

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acca考试怎么搭配科目？: 建议优先选择相关联的科目进行搭配报考，这样可以提高备考效率，减轻备考压力，1、F1-F4：为随时机考科目，难度较低，这里可以自行随意选择考试顺序。2、F5-F9：如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7（8）再考F8（7），这就要取决你一次想考几门。3、P阶段：选修科目中，建议企业首选AFM！第二部分科目进行选择，如果AA和SBR掌握学生更好，可以通过选择AAA，如果SBL掌握的好，可以自己选择APM。