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針對2015年第一次參加ACCA考試的學員F1-F4考試豁免細則

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針對于2015年參加ACCA考試的新生，小編為大家?guī)鞦1-F4考試的豁免細則，希望通過這些關于ACCA考試的常見問題普及，可以幫助到更多的學員備考，點擊進入了解詳情。

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針對于2015年參加ACCA考試的新生，小編為大家?guī)鞦1-F4考試的豁免細則，希望通過這些關于ACCA考試的常見問題普及，可以幫助到更多的學員備考。
2015年ACCA考試新生F1-F4考試豁免細則（英文原版），內容如下：
This article is aimed at new ACCA students. Do you have exemptions from any of the first four ACCA examinations (F1, F2, F3 and F4)?
Are you worried for later exams that you might not have covered everything at university, even though you are exempt?
Below are details of which topics are examined again in later examinations and which you should therefore make sure you are happy with.
Paper F1 – Accountant in Business
Although this paper does underpin the later examinations P1 and P3, you will learn what is needed for these two papers when you come to study for them.
The background knowledge that you will have from University is sufficient – there is no need to study this paper if you are exempt.
Paper F2 – Management Accounting
This paper leads directly to Papers F5 and F9 and a great deal of the syllabus is assumed knowledge for these later papers – especially for F5.
The best way of making sure that you are familiar with all the important topics is to download the Course Notes from Opentuition and work through them.
In theory, all of the topics in F2 can be tested again in later papers.
Process Costing (Chapters 6, 7, 8 and 9 of the Course Notes) is unlikely and you should pay less attention to this area.
Variance Analysis (Chapter 16 of the Course Notes) is extremely important. It is always very likely to be asked in Paper F5. When you study for F5 you will cover additional variance analysis also, but it is vital that you are happy with the ?basic‘ variance analysis in Paper F2.
This is the most important of the first four papers in terms of needing the knowledge for later exams. Paper F5 in particular has an enormous syllabus which includes most of Paper F2.
Paper F3 – Financial Accounting
This paper leads directly to Paper F7 and most of the syllabus is assumed knowledge for F7.
As with Paper F2, the best way of making sure that you have covered everything is to download the Course Notes from Opentuition and work through them.
If you are exempt from Paper F3 then you should certainly find the chapters on basic bookkeeping (chapters 1 to 7) easy. However, depending which language you studied in at University you might not be aware of some of the terminology, and if this is the case do work through the chapters properly.
Accounting for Limited Companies (chapter 11) and Statements of Cash Flows (chapter 12) are extremely important as an introduction to Paper F7 and you must make sure that you are completely happy with these.
You should look quickly at the other chapters also – especially those relating to Accounting Standards – with the exception of Partnership Accounting (chapter 21). Partnership Accounting is not examined again at later papers and therefore you do not need to spend any time on this.
Paper F4 – Corporate and Business Law
None of the later papers examine law directly, and although the later accounting and auditing papers assume an awareness that there are laws relating to accounting and auditing you will already have sufficient knowledge from your studies at University (assuming that you are exempt from F4!).
There is therefore no need to study anything from this paper.
不經(jīng)歷一番寒徹骨，哪得梅花撲鼻香，相信我們經(jīng)過不懈的努力，我們一定可以收獲屬于自己的精彩。為了幫助學員們更好的進行2015年的ACCA考試，金程網(wǎng)校免費為大家開通題庫專欄，包含ACCA報名條件等常見問題，以及ACCA考綱等，希望可以對學員們的備考工作起到幫助。