2010年12月ACCA考试考官报告(P2) General Comments As normal,the paper dealt with a wide range of issues and accounting standards.The paper was demanding but candidates responded well resulting in a good pass rate.Candidates seem to have a good basic knowledge of accounting standards,and where the question requires this type of knowledge,no issue arises.However,there are ... 08/10 15:08

2010年12月ACCA考试考官报告(P1) General Comments December 2010 was another successful diet for paper P1 with many candidates passing and with some exceptional performances by individual candidates.As always,I would like to convey my congratulations to all successful P1 candidates and their tutors.The December 2010 P1 paper was similar in level and feel to all the previo... 08/10 15:08

2010年12月ACCA考试考官报告(F4) Specific Comments Question One This question required candidates to explain the term exclusive jurisdiction,and state the major legal characteristics of the exclusive jurisdiction under the Civil Procedures Law. Exclusive jurisdiction means a territorial jurisdiction under which the court of place shall have the exclusive jurisdiction ove... 08/10 15:08

2010年12月ACCA考试考官报告(F5) General Comments This was my first paper as the new examiner for F5 but the syllabus remained exactly the same as in previous sittings.The structure of the paper also remained the samefive questions worth 20 marks eachalthough,in this paper,there was a twenty mark discussion question.The purpose of this was to balance the paper;there was ... 08/10 15:08

2010年12月ACCA考试考官报告(F6) General Comments The overall performance of most candidates was satisfactory.Some candidates,however,simply provided what they had studied during the course without answering the question directly.All candidates should read the question carefully.The examination consisted of five compulsory questions.Most candidates attempted all five que... 08/10 15:08

2010年12月ACCA考试考官报告(F7) General Comments I am delighted to say that the overall performance of candidates on this diet was much improved from the disappointing results of recent diets. Most commentators believed this to be a fair paper for which a well-prepared candidate could readily attain a pass mark within the time constraints of the examination.As with past... 08/10 15:08

2010年12月ACCA考试考官报告(F8) General Comments The examination consisted of five compulsory questions.Section A contained question 1 for 30 marks and question 2 for 10 marks.Section B comprised three further questions of 20 marks each. The majority of candidates completed all five questions;however there was some evidence of time pressure as a significant minority of ... 08/10 15:08

2010年12月ACCA考试考官报告(F9) General Comments Congratulations to candidates who passed Paper F9 in December 2010!Successful candidates demonstrated their wide understanding of the F9 syllabus,since the examination paper covered many aspects of the syllabus.As in previous examination diets,some very high marks were awarded.I hope that unsuccessful candidates have lear... 08/10 15:08

2010年12月ACCA考试考官报告(F2) General Comments This was the seventh examination under the current syllabus.The two hour paper,as usual,contained 50 multiple choice questions 40 carried two marks each and the other 10 carried one mark each.This mix continues to be exactly in line with the pilot paper.The overall general performance of candidates improved at this sittin... 08/10 14:08

2010年12月ACCA考试考官报告(F3) General Comments The following three questions have been taken from the International variant of the paper and were the three questions with the lowest pass rates on the paper.The aim of reviewing these questions is to give future candidates an indication of the types of questions asked and guidance on dealing with exam questions. Sample ... 08/10 14:08

2011年ACCA考试教材介绍 ACCA考试分两个阶段：基础阶段和专业阶段。每门考试都有相对应的独立教材和练习册，教材可以在ACCA官网上订购，BBP版更适为自学。 ACCA考试教材列表： ACCA考试教材和练习册会计师与企业 Accountant in Business (AB) ACCA考试教材和练习册管理会计 Management Accounting... 07/27 13:07

ACCA高手经验分享：再难也有规律可循 国际知名的ACCA（特许公认会计师）因为其权威性让许多人望而生畏，很多考生因为处理不好考试中思维方式、法律制度和答题技巧等方面的与国内考试的差异，使考试成了艰苦而漫长的过程。其实，国际职业资格考试并不像一般人想象的那样可望而不可及，再... 07/27 13:07

ACCA：2011年考试新大纲变化 ACCA ：2011年考试新大纲变化 changes to the qualification relevant to all acca qualification papers Gareth Owen，ACCA qualifications development manager，explains the planned updates to the ACCA Qualification syllabus taking place in 2011 as part of a process of continuous syllabus improvement. This article summarises the ration... 07/27 13:07

【P5】2010年6月P5考试真题解析——Brain Wang 第一题 Senario是一个教育培训公司，该公司雇佣全职人员和一些兼职人员。其中全职人员提供一些免费服务，该公司提供教育和培训服务。题目中给出了实际收取费用的教学时间和10年11年，12年的财务情况预测 1. Non-financial information的重要性 2. 该公司如何利用... 07/21 16:07

【P3】2010年6月P3考题预测及分析——Mike 【P3】2010年6月P3考题预测及分析 Mike P3 Exam question analysis June 2010 General analysis P3 is not a easy paper at all. Its mainly about strategic business analysis with which most of accountants are not familiar. It contains many theoretical models, some of them are pretty obscure, difficult to understand and remember. The no... 07/21 16:07

【P2】Report on P2 Dec 09 sitting——Emily Yao 【P2】Report on P2 Dec 09 sitting Emily Yao Report on P2 Dec 09 sitting 09年12月P2 Corporate reporting 的考题结构和相关知识点为: Question 1Consolidated statement of financial position50 marks Professional and ethical behavior Question 2Impairment of assets2 25 marks Question 3Revenue recognition25 marks Measurement of fina... 07/21 16:07

【P1】P1历年考题分析 09 June——Mr. Wang P1历年考题分析 09年6月的第一题是一道很典型的P1考试题目，该题中考查很多知识点，同时考官通过理解，分析，运用等多个动词考查学员的能力。其中以kohlberg的理论对10年6月考试更为重要。鉴于理解记忆的原则，我建议大家阅读以下kohlberg理论的假设来学习... 07/21 16:07

【P1】2010年6月份考试-P1真题解析——Brain Wang 【P1】2010年6月份考试-P1真题解析 Brain Wang 10年6月第一题和08年6月第一题目很相似，考查的都是stakeholder和claims，主要区别是提出了voluntary and involuntary stakeholders这个概念。这个知识点有点难，考生不容易区分。 第一题第二小问，Explain the roles of employee representa... 07/21 16:07

【P1】2010年12月考试之‘卓’见——Brain Wang 各位考生： 大家好！ ACCA 于2007年修改大纲新增加了P1这门课程，主要目的是增强高级会计人员的风险意识和职业道德培养。本门课程内容涵盖风险管理，内部控制，公司治理和道德理论四个部分。P1考试的第一大题（50分的必答题）涉及的内容广，多方面的考察... 07/21 16:07

【P1】ACCA考试P1书写技巧 最近好多读者都有相似的ACCA考试问题，我们邀请Global Accountant杂志执行主编Siret回答读者问题。 ------------------------------------------------------------------------------------------------------ fancy_wong2010-10-10 19:26:38 你好，我现在还剩P1, P2和两个options,12月份要考P1,2，有点没底气... 07/21 16:07