ACCA F7 12月備考指南出爐附 Aini老師親筆手寫稿&考官報告&TIPS
1. 首先，對於知識點要做到三輪複習法
第一輪複習要特別細緻，
第二輪可以只對一些已經理解的並且很重要的知識點進行強化記憶，要做到能很流暢的書寫出來。
第三輪可以只對著重要的知識點進行回憶，可以看著某個知識點或者是準則的大標題進行回憶，腦子裡要能出現和這個知識點所有的相關的知識。
2. 考試的書寫格式很重要
可以採用標題法，每一段書寫的答案可以配上大標題，workings要書寫清晰，列明步驟，所有計算出來的數字儘量將計算過程標示清楚。
3. 考試時時間要特別注意，按照題目的分值來分配答題時間
10分和3分的題目所分配的時間肯定不一樣，不要在小分值的題目上花費太多的時間，所以平均分配時間很重要，要做到每題都回答到，
特別提示：
同學們在做題的時候，特別是真題，要自己總結題目中出現的套路，有時候考題只是換湯不換藥，看答案的時候，會發現有一些答案是通用的，像這種要總結出來，如果考試遇到類似的題，可以直接套用。
Section A
Two areas that candidates had difficulty were:
• An understanding that as leased asset is capitalised as a non-current asset, the charge to the statement of P&L in respect of the right of use asset will include both depreciation and the finance cost.
• The ability to process routine consolidation adjustments. In this case additional depreciation when an increased fair value is used to measure non-current assets at acquisition, the elimination of intra-group sales and the adjustment of unrealised profit, which may arise as a result of intra-group sales of inventory.
Section B
In September candidates had just a superficial knowledge of intangible assets, leases and revenue recognition. You need to use up-to=-date texts and technical articles.
Section C
Both paper and CBE exams covered the following topics:
• Analysis of single entity or consolidated financial statements.
• Preparation of single entity or consolidated financial statements.
Exam technique
Remember spelling errors, particularly on CBE answers are not penalised.
The examiner says that headings such as ‘performance’, ‘position’ and ‘conclusion’ are indicative of well-organised answers.
CBE candidates using the word processing tool are less likely to show workings. The examiner said: “This issue should be addressed so that marks are not lost.”
Section A
• Several questions on consolidation & interpretation of financial statements.
• Expect questions on inflation and specialised entities, the non-core areas.
Long questions
• Two 20-markers – one covering interpretations and the other preparation of financial statements.
• One question on the context of a single company and one in the context of a group.
• Accounts preparation, with extracts or stand alone calculations or full statement of P&L and other comprehensive income and/or statement of financial position.
• Accounting for items.
• Statement of changes in equity, statement of cash flows extract, earnings per share calculation or linked written topic.
• Consolidated question including one subsidiary and often an associate, with adjustments, eg fair values, deferred/contingent consideration, PUP on inventories/PPE, intragroup trading and balances, goods/cash in transit.
• Single entity with preparation from a trial balance or restatement of given financial statements with the usual adjustments for depreciation, revaluation and current/deferred tax （revaluations）， plus a mixture of adjustments on other syllabus areas, eg leases, substance over form issues, financial instruments （change in fair value or amortised costs）， share issues, government grants, inventory valuation, revenue recognition or construction contracts.
ACCA F7
Anni 老師手寫稿
（篇幅較大無法全部展示）
手寫稿＋考官文章＋tips
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