《F2-管理会计》考官文章（2015版）

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　　Examiner’s report

　　F2/FMA Management Accounting

　　For CBE and Paper exams covering January to June 2015

　　General Comments

　　The examination consists of two sections.Section A of the paper contains 35 objective test questions–each worth 2 marks,and section B contains 3 MTQs worth ten marks each.All questions are compulsory.The paper is two hour examination.Specimen exams reflecting this structure are available on the ACCA website together with a number of practice MTQs

　　As always,excellent scores were achieved by some candidates.I congratulate both them and their teachers.I offer my commiserations to those who were not successful.

　　In section A the worst answered questions were calculation based.Calculation questions accounted for approximately 46%of section A questions,and as usual were answered worse than the narrative based questions.Seven out of the 10 worst answered section A questions were calculation based in the January to June 2015 diet.

　　There was little difference in performance between section B calculation and narrative questions.

　　As is usually the case for this paper,F2 candidates on average,performed better than FMA candidates.

　　The following questions are ones where the performance of candidates was very weak...........

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