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2016年ACCA考試科目F5/F6考前重點總結(jié)

發(fā)表時間： 2016-05-12 14:45:56 編輯：金程ACCA

2016年考試正在緊張的備考中，小編為同學(xué)們分享ACCA考試科目F5/F6重點總結(jié)，幫助考生加強(qiáng)練習(xí)，提升綜合應(yīng)試能力。

2016年6月ACCA考前強(qiáng)一波重點來襲?。?！不看會遺憾！知識點涵蓋F5-P7各科目，建議考生把此作為參考復(fù)習(xí)，切不可完全作為押題點！再次申明全面復(fù)習(xí)知識點+大量練習(xí)歷年真題才是ACCA考試***的攻略！下面來和小編一起看看ACCA F5/F6重點有哪些吧！

ACCA F5 Exam Tips

Kaplan

MCQ’s can come up from any syllabus area so cover the breadth of every topic.

Section A:

ABC, Life Cycle costing, Target Costing and Throughput Costing are very commonly tested topics while Environmental costing is rarely tested.

Section B:

Usually there are two questions from this area. Commonly tested topics are
– Relevant Costing
– Pricing
– Cost Volume Profit Analysis
– Limiting Factor
– Make or Buy or Shutdown Decisions and other Short term decisions
– Dealing with Risk and Uncertainty

Section C:

There are two questions from this area. Variances analysis is more commonly tested topics while Budgeting is also tested off and on. Every exam has some variances in it and could be basic or advanced variances.

Section D:

Performance evaluations is another area where questions always come up – very hard to learn a set method as each one is different. The important thing is to read the question carefully and make sure you link your analysis to the scenario. Commonly tested areas are
– Transfer Pricing
– Balance scorecard

The examiner does not like students who simply quote from the textbook, writing information that is not relevant to the question. The examiner also likes you to have an opinion – has the company done well or not? Clearly state your opinion and reasons why it is so.

ACCA F6 Exam Tips

Kaplan

Make sure you read the tax rates and allowances in the exam. You may find they prompt you to remember things. For example, as high emission cars only receive a 8% WDA for capital allowances it may remind you that high emission leased cars with CO2 of > 130g/km have a restriction in taxed adjusted profit computations of 15%.

The badge of trade to determine if someone is self employed can be remembered using the mnemonic SOFIRM and FAST:
– Subject matter of the transaction
– Ownership period
– Frequency of the transactions
– Improvements and marketing
– Reasons for sale
– Motive (profit)
– Finance
– Acquisition (method of)
– Similar transactions

欲知后續(xù)F7-P7詳情，請關(guān)注金程網(wǎng)校ACCA考試欄目，祝愿大家取得優(yōu)異的ACCA考試成績！