ACCA备考必备：ACCAP5考试攻略

　　ACCAP5考试攻略

　　译者注：原文《Examiner’s Approachto P5-201603&06》(2016年3月3日)。译者对原文(约6页)删减编译，以求用较短的篇幅和更清晰的思路传达主要内容。

　　有关缩写：Biz=Business;Info=Information; Mfg=Manufacturing; Mgt=Management; Perf=Performance;Org=Organization; W/=with

　　The bestapproach to P5: 备考P5攻略有四：

　　1. Cover the whole syllabus 全面复习大纲内容

　　2. Apply knowledge to a biz scenario 把知识点应用到具体案例当中

　　3. Read & answer the question asked 读懂问题，别答非所问

　　4. Add value to org being advised 提有价值的建议

　　APPLY KNOWLEDGE TO QUESTION SENARIO

　　P5 tests ability to assess different approaches to perf mgt from a variety of perspectives. This entails candidates knowing what the approaches are & being able to compare one w/ another in a scenario – e.g. profit & value approaches, fin & non-fin perspectives, short-term & long-term issues. Good candidates tailor the approaches suitable to the org scenario & justify this advice using the evidence given.

　　P5要求从不同角度评估业绩管理方法，这要求考生熟悉这些方法并且能够在具体的情境里进行比较鉴别，比如利润和价值导向，财务和非财务角度，长期和短期问题。好考生能量体裁衣根据案例情形给出具体建议。

　　The scenario describes the org, its objectives & biz environment. Good candidates take in this info & then apply to the perf mgt of that org. E.g., when assessing different perf mgt approaches, a useful question is ‘Does this meet the objectives/needs of the org?’ obviously, candidates must identify these from the scenario.

　　案例会提供组织基本信息，包括组织目标和业务环境等(注：基于P3)。好考生会参考这些信息并应用到该组织的业绩管理当中去。评估不同的业绩管理方法时，记得问“这方法能满足组织的(具体)需求么?”。考生必须基于案例信息做判断(而不是自己YY)。

　　>>>金程ACCA四大直通班

　　Candidates must make sure that they can:

　　考生必须做到以下三点：

　　1)Assess the current situationof the org (e.g., existing perf mgt systems);

　　评估该组织当下的状况，比如在用的业绩管理系统。

　　2)Consider how to apply a new approach to perf mgt (e.g., value-based or based on one model, e.g. Perf Prism/ Building Block);

　　考虑怎么运用新方法，如价值基础(VBM)或三棱镜或积木模型;

　　3)Assess whether new approach is an improvement(e.g., help meet corp objectives).

　　评估新方法是否有效，就是帮助实现公司目标。

　　Lists of rote-learned +/- for different approaches will not produce a complete answer; simply writing jargon words or phrases of a model will not score heavily, candidates need to demonstrate that they know how to apply these appropriately to the scenario. E.g. 201012Q2 asked for an evaluation of 2 costing systems in a laptop manufacturer. A good answer considered +/- of Absorption costing &ABC in a dynamic, competitive, bespoke-mfg environment.

　　生搬硬套模型优缺点或简单写些术语得不了什么分，你要把理论知识应用到具体案例当中。201012Q2要求评估两种成本核算方法在一个手提电脑制造公司里的应用。好考生会考虑，在快速演变/竞争激烈/定做的行业环境中，摊销成本法和作业成本法的优缺点。

　　ANSWER THE QUESTION ASKED

　　Candidates are given credit where their answer is technically correct & relevant to the question. There has been a tendency by candidates to write good answers to questions that they wish had been asked rather than the one actually set. This approach scores little if no credit. There is a long erarticle illustrating the common misinterpretations in previous sessions.

　　不要答非所问!!(注：P阶段一个难点就是题目难懂，这要求考生理解科目大纲知识逻辑和熟悉题目，看3-5年题目之后，就发现，都是套路)

　　CREATE INFORMATION FROM DATA

　　There is lessneed at a strategic level to manually perform calculations. This is tested heavily in earlier exams. Occasionally, longer computations may appear allowing students to absorb the data in a question & be comfortable w/ the scenario.Large repetitious calculations are avoided but some repetition is inevitableas, e.g. a trend can only be identified w/ at least 2 or more realistically 3data points.

　　(P5是业绩管理)在战略管理层，不需要很多手工计算(前面课程已考)。长计算偶尔出现，让考生理解消化数据并应用到案例中;有些不可避免的重复计算也可能出现，比如做趋势分析，至少要有2-3个数据点。

　　However,computational work has not totally disappeared from P5, but features more in the interpretation & further analysis of data in the question. Candidates have to add value to their advice by taking info already produced & identifying the important features. At P level, comments should be helpfully quantified where possible & the commercial implications discussed. Candidates should make their numbers more understandable, e.g., by comparing to increased activity of the biz or competitor perf.

　　>>>更多ACCA考试问题点我咨询

　　尽管数据计算会有，但重点在案例数据的解读(意味着什么)和分析(为什么，结合内外部因素)。考生(企业顾问身份)必须利用已有信息给自己的建议赋予价值(没企业请背教科书的顾问)。在专业P阶段，评论要尽可能量化并有商业实质。数字应该易懂，比如通过对比, 和企业增加产能之后比或竞争对手比。

　　A valuable mgt accountant will create info from the detailed data given. It is often best to begin by considering the ‘big picture’ (overall objective);next, break down the data into smaller but meaningful (& manageable)chunks; finally, discuss the individual lines of the data table, focusing on the data that explains the overall picture of changes.

　　有价值的管理会计会把繁琐的数据变成有意义的信息。先看大背景(企业整体目标);再把数据分解成有意义又能处理的部分;逐行分析数据(重点关注那些解释大背景变化的数字)。

填写资料领取ACCA考试资料