《F7-财务报告》考官文章(2015版)

时间:2016年04月25 11:11
中国ACCA考试网 ACCA考试

特别提示:凡文件名中未注明国家和地区的皆为全球通用版

  Examiner’s report
 
  F7 Financial Reporting
 
  September 2015
 
  General Comments
 
  There were two sections to the examination paper and all questions were compulsory.Section A consisted of 20 multiple-choice questions(two marks each)which covered a broad range of syllabus topics.Section B consisted of three questions(2 for 15 marks and one for 30 marks).These questions covered the main syllabus areas in more depth,supporting both financial statement preparation and interpretation skills.
 
  The numerical aspects of the Section B questions were encouraging and it would appear that candidates are becoming increasingly familiar with IFRS terminology and formats.Basic errors seen previously,such as proportional consolidation,were very rare.The interpretation question was the weakest as candidates relied too heavily on the ratios and did not make sufficient use of the additional information provided;for example,the timing of the changes in the second year and their influence on the results of that year.
 
  Specific comments
 
  Section A
 
  It was pleasing to note that,once again,most candidates attempted all of the multiple choice questions.Candidates preparing for a subsequent F7 examination are advised to...........
 
  阅读完整版,请点击「下载」


关注微信公众平台:china_acca
关注微信公众号,掌握ACCA考试高分秘诀!

更多信息推荐: 备考指南 考试资料 考经分享
2017年ACCA就业力大比拼
视频推荐
< >
  • ACCA P3-Part 8:Strategic action IV
    ACCA P3-Part 7:Strategic action III
    ACCA P3-Part 6:Strategic action II
    ACCA P3-Part 5:Strategic action I
  • ACCA P3-Part 4:Strategic choice II
    ACCA P3-Part 3-Strategic choice I
    ACCA P3-Part 2-Strategic position II
    ACCA P3-Part 1: Strategic position I
  • 拓展学习之旅丨ACCA和伦敦大学这次历史性的全新合作!
    当乒乓球手遇到ACCA-李雯馨
    2016年12月ACCA F5大陆状元-高嘉楠
    2016年9月ACCA F8大陆状元-赵宇恒