在學(xué)習(xí)中沒有什么是的學(xué)習(xí)方法，只有適合自己的，也許適合別人的未必就適合你，所以我們在ACCA備考過程中重要的是找到適合自己的備考方法。而尋找方法的過程的就是實(shí)踐，通過不斷的實(shí)踐、改善，給自己定位好，制定一個(gè)適合自己的完美計(jì)劃。正所謂“紙上得來終覺淺，絕知此事要躬行”，那么多方法不是用來看的，而是用來付之行動(dòng)的。大家在ACCA備考中更要行動(dòng)起來，多聽網(wǎng)課，多看輔導(dǎo)書，多做習(xí)題！不要把金程網(wǎng)校ACCA培訓(xùn)老師總結(jié)的試題和考試內(nèi)容白白的浪費(fèi)掉，大家要合理的利用好資源，祝愿大家ACCA考試備考順利！下面是有關(guān)ACCA F7的考官報(bào)告。
General Comments
This paperconsisted of twenty 2 mark （40 marks in total） multiple choice questions （MCQs）in Section A which are electronically marked and a 60 mark Section B with two15 mark and one 30 mark question which are professionally marked. Candidates’performance on both sections was closely correlated and the overall performancehas maintained the satisfactory performance of recent diets.
The paper wasregarded by most commentators as a fair test of familiar topics which awell-prepared candidate should have comfortably passed.
Section A
As may beexpected, the scores on individual MCQs varied considerably and the followingcomments relate to two questions that were not very well answered.
Question 3
Although mostitems in financial statements areshown at their historical cost, increasingly the IASB is requiring or allowingcurrent cost to be used in many areas of financial reporting. Question 19
This questioninvolves a finance lease and an operating lease which require differenttreatments. The requirement is for the amount of the charge to the profit orloss account for both leases. Observing the dates given, the finance leasecharge is based on a full year and comprises of depreciation of the fair valueof the plant plus a finance cost; whereas the operating lease charge is anapportionment of the annual rental as it covers only nine months of the currentyear. Section B
The questions insection B covered the areas which in past papers were usually regarded as'core' topics and as such were generally well answered, particularly Q3 onconsolidation.
A welcomingfeature of this diet, perhaps due to the new structure, is that most candidatesattempted all the required questions in section B, although question 1 was themost often omitted when not all questions were attempted.
Despite the above,there were still some areas of poor examination technique, in particular, notreading （or thinking about） the question requirements carefully enough. Thiswas particularly true of Q1 （ratio calculation and interpretation） where anumber of candidates calculated and discussed ratios that were not required andprovided a revised statement of financial position. This wasted considerabletime and, no matter how accurate the calculations may be and how good theirinterpretation, this gained no marks.
Other familiarpoor examination technique issues were: a lack of understandable workings forfigures and poor handwriting that many markers struggled to read.
金程ACCA網(wǎng)校小編提示：善于總結(jié)別人的ACCA考試經(jīng)驗(yàn)，把好的方法結(jié)合自己的學(xué)習(xí)技巧，實(shí)現(xiàn)更好的備考，小編祝愿大家備考愉快，工作順利。

↓↓↓↓資料包點(diǎn)擊領(lǐng)取↓↓↓↓

更多推薦↓↓↓

① 歡迎關(guān)注微信公眾號“金程ACCA”，獲取更多最新資訊和干貨。

② 想知道自己是否符合報(bào)考條件？需要一份備考規(guī)劃？試聽網(wǎng)課？請戳金程會(huì)計(jì)在線客服咨詢

③ 2019年全國ACCA備考咖交流QQ群：677510971 （實(shí)名認(rèn)證，非誠勿擾）

④ 金程會(huì)計(jì)CPA24H咨詢熱線：400-070-9596

⑤ 2019年注冊會(huì)計(jì)師考試微信交流群請?zhí)砑覥PA大咖為微信好友，邀請你進(jìn)群，ID：cpaxzs

預(yù)祝：考試順利，生活愉快！