时间:2016年04月25 11:11
中国ACCA考试网 ACCA考试

  Examiner’s report
  F6 Taxation(CHN)
  June 2015
  General Comments
  There were two sections to the examination paper and all of the questions were compulsory.Section A consisted of 15 multiple choice questions(two marks each)which covered a broad range of syllabus topics.Section B had four questions worth 10 marks each and two longer questions worth 15 marks,each testing the candidates’understanding and application of tax knowledge in more depth.
  In addition to the specific issues on each question,some bad practices which future candidates should avoid are:
  ● Not leaving enough space between lines,in particular those candidates with poor handwriting
  ● Not starting a new page for a new question
  This is the first examiner’s report since the introduction of the new exam format and question types.The following paragraphs report on each section and focus on some of the key learning points.
  Specific Comments
  Section A
  It was very pleasing to see that almost all candidates attempted all of the questions.However,candidates are reminded to use the answer grid provided for Section A,and not put the Section A answers on the Answer Book of Section B.
  Candidates preparing for the next examination of F6 are advised to...........






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