F2

Q： ACCA官網(wǎng)只提供了 F1/F2/F3樣卷各一篇，之后會(huì)不會(huì)出更多F1/F2/F3的樣卷？

A：No, there are no plans to publish more F1, F2 and F3 papers on our website. Please read the study guides produced by our official publishers for further examples of exam questions.

Q： ACCA F2考試范圍就是考綱上的知識(shí)點(diǎn)嗎？

A：As there are 50 questions on each exam there is plenty of scope for the examiner to ensure that the whole syllabus is tested. This holds true for the paper-based and computer-based exams. Candidates are advised to study the whole syllabus in preparation for the exam.

Q：ACCA F2的study guide里有五個(gè)部分，針對(duì)ACCA考試而言，哪個(gè)部分是重點(diǎn)呢？

A：The five sections are not represented by equal numbers of questions (or marks) in the exam.

Candidates should analyse the F2 specimen exam to identify how many of the questions (and marks) relate to each study guide section.

Q： ACCA F2考綱上AREA C3(A)里要求針對(duì)principle budget factor給出解釋，需要提供數(shù)據(jù)嗎？

A：Candidates would be expected to be able to identify the principal budget factor in a given situation and to know that this would be the starting point for budget construction.

Simple calculations are expected, for example, candidates should be able to calculate the amount of production possible from a given number of labour hours.

However, questions would not be set where different uses of a scarce resource have to be ranked by contribution per unit of the limiting factor.

Q：ACCA F2考綱要求掌握master budget,那考生需要非常了解financial position的statement格式嗎？

A：No, candidates do not need to learn the format of statements of financial position or the format of income statements.

Q:ACCA考綱上的discussion部分在考試中如何考察呢？

A: For example, candidates could be asked to identify the advantages or disadvantages of methods or techniques.

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