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ACCA P1-P3考试常见问题

发表时间:2017-05-17 12:55 编辑:金程ACCA 告诉小伙伴:
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ACCA专业阶段考试常见问题:Are the professional marks important?What is the most commonly tested area in P2?

  ACCA P1考试常见问题

ACCA专业阶段考试常见问题

 

  Q.Are the professional marks important?

  A.Each P1 paper offers 4-6 marks for displaying professional skills,which can easily be the difference between a pass and a fail.The marks are available for both format and the tone and style of your answer,where you may have to prepare a speech or write a letter on behalf of the Board addressing specific concerns.Take a look at the Article of 24 August 2009 for more guidance and some great hints on style.This can be found on MyKaplan or the ACCA website.

  Q.Should I attempt the 50 mark case study first?

  A.You can attempt questions in any order and it is a personal preference based on the subject matter in each question.My advice is usually to start off with a question you are confident with.The case study covers most of the main syllabus areas and given that it is 50%of the exam I would recommend that this is the first question you should attempt otherwise you will be thinking about it whilst doing the other questions.

  Q.Do I need to understand the detailed provisions of the UK Corporate Governance Code to answer questions?

  A.The examiner has stated that the only code that will specifically be mentioned in the exam will be Sarbanes Oxley(SOX).The P1 text has included the knowledge required for SOX.The knowledge of other codes is not specifically examinable.However the P1 text is based on the UK Corporate Governance Code e.g.Board of Director’s,NEDS,committees.

  Q.I don’t really understand what the question is asking me to do.I understand the syllabus but when it comes to doing questions I get a bit lost?

  A.The examiner has highlighted the importance of the verb hierarchy in P1.If you do not understand what a verb means then it is likely that you will go off down the wrong track when writing their answer.The trick is to first identify the number of verbs in the question.E.g.if the Q states‘Identify and explain the risks facing X Ltd and evaluate their impact on the company’then there are 3 things to do in this question:Identify,explain and evaluate.This should be the basic structure for your answer.If all the verbs are not“actioned”then easy marks will be wasted.

  Q.What’s the best way to study P1?I read through the text and understand although it is really boring.I then forget what I have read!

  A.While we appreciate that it is a relatively dry area,you are advised to“read round the subject”.In class Kaplan tutors attempt to bring the subject alive by using real life examples,such as the failures in internal controls that have caused such disasters as the BP oil spill and the collapse of Barings Bank.You should keep up to date as far as possible with what’s going on in the business world and attempt to relate the syllabus areas to these real life scenarios.

  Also,question practice,as ever,is the key to success.Kaplan interim,final assessments and revision mocks are vital revision tools.Reading the examiner’s articles are a must.The fixed tests on MyKaplan are invaluable.

  Q.How much do I need to write for a 25 mark question?

  A.There is no magic answer here.Again,the key to answering the question is reading the requirement very carefully(REMEMBER RTFQ!–Read the Full Question).If you understand what the verbs are in the question and structure your answers around the verbs,then you will have a higher quality answer.Remember,it’s not how much you write,it’s what you write.In other words it’s quality,not quantity.Make sure that you explain points by referring to the scenario.

  Q.How much if at all should I use the scenario in my answers?There seems to be so much to read in the case study.

  A.You should always remember that the scenario is there to help,not hinder.Continued question practice prior to the exam will improve your technique in picking the relevant points out the scenario and enhance the quality of your answers.Obviously,knowledge of the syllabus is required.The key to answering the questions is to apply syllabus knowledge to the scenario and(usually)identifying issues in the scenario.e.g.non compliance with good governance requirements.

  Q.Is layout important?

  A.Yes,layout is vital.P1 is a very wordy paper,and the examiner wants to ensure that you have a good grasp of the theories behind the questions,but also that you can successfully apply the theories to given scenarios.Therefore,it is very easy to get lost within a question if your layout and approach to a question is poor.A good approach is to apply 3 rules in your answer:

  Introduction–this should be very short,but can help you get over any‘writers block’.It might include a read back of the question,or a definition of the subject matter(for example,if the question asks for the roles of NED’s,start by very quickly defining what an NED is).

  Theory–this section will show the examiner that you actually understand the issue being questioned,again,as with the introduction,this should really be kept short,it can be a section quote from the code,or a reference to an author(Cadbury or Greenbury et al).

  Application–This will be the main bulk of your answer and should relate directly to the scenario.This is often the most difficult section of the answer,but should be made easier by the use of the introduction and theory sections.

  In addition remember the golden rules of written questions:

  Plenty of white space

  Headings as required

  Short punchy meaningful paragraphs

  Q.I don’t like ethics as a subject.Can I avoid it?

  A.In short,no.Ethics makes up around 30%of the exam weighting(although it is difficult to be exact).This is generally split between the optional 25 mark question in part B,with some marks appearing in the compulsory case study.So even if you choose not to attempt an ethics-based question in Part B(which by the way,then makes the entire exam compulsory–so let’s hope the other two questions are OK!)it will still likely form a part of question 1.

  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.

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  ACCA P2考试常见问题

 

  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.

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  ACCA P3考试常见问题

 

  Q.Do I need to learn all of the models?

  A. Yes, you need to know the models in order to apply them to the scenario. You should know how to draw them (although a diagram is unlikely to gain any marks it can be a useful structure for a plan) but more importantly how to apply them to case.

  Q. How to I get business awareness?

  A. Read a quality newspaper, watch the news and listen to BBC Radio 4.

  Q. What models should I use in the exam question?

  A. Always start with common sense and then see if you can turn a common sense answer towards application of a model. For example, an issue for most businesses is competition. This means using 5 forces and see if the case study gives a clue to whether there is a threat of new entrants and if there are barriers to entry in place.

  Q. How do I start answering a question?

  A. Always start with identifying what the question is asking of you and not what you know!

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