P2

Q：在P2考試?yán)?，價值50分的第一大題，我應(yīng)該花多長時間答價值50分的第一大題？

Candidates should spend only half of the time allocation for the whole exam on the question. Future candidates should read the examiner’s reports from previous sittings, where it is often explained that a common mistake in exam technique in this exam is to spend too long on Question 1, probably due to the large computational element here, at the expense of time spent on selecting and answering two questions from Section B of the exam

Q：我的復(fù)習(xí)方針就是只學(xué)那些重點(diǎn)知識并做相關(guān)的習(xí)題就可以了，這是最好的復(fù)習(xí)方法嗎？

A：A candidate should have an understanding of every element of the syllabus.  In the P2 exam, a wide range of syllabus areas are always examined, and it is definitely better to have a broad knowledge of the principles of all of the topics within the syllabus, than to have a detailed knowledge of only a few, and to ignore others.

Q：考生如何才能掌握考綱上的最新熱點(diǎn)？

Candidates should read journals and periodicals and look at the websites of the International Accounting Standards Board and the 'Big 4' accounting firms (KPMG, PwC, Deloitte, Ernst & Young).

Look out for major issues for users and preparers of financial statements.

Current issues are normally covered by an essay question and therefore if a new accounting standard has been issued then candidates should know the key implications.

If there has been an issue about an accounting standard and an exposure draft or a discussion paper has been issued, then that could be a topic for a question.

Bear in mind that current issues questions do not always deal with specific new standards, or exposure drafts, these questions can also examine any criticisms of existing standards.

Q：是不是那些參加并通過F7考試的考生復(fù)習(xí)P1會比那些免考F7的考生更高效？

A：Candidates should ensure they have good basic group accounting knowledge and can understand and apply the conceptual framework before doing the P2 course. You may like to set a past F7 exam paper as homework to help them assess their abilities.

Q： P2 UK和P2 INT相比有什么區(qū)別嗎?

A：The UK version of both Paper P2 will:

be based on international accounting standards in the same way as the international versions of the exam

include relevant elements of UK legislation and the regulatory framework of UK GAAP.

include relevant differences between the IFRS for SMEs annd UK GAAP

be written using $ (dollars) as the currency

be based on international terminology.

Q：會在分公司這個知識點(diǎn)下考察資產(chǎn)減值嗎？

A：We could do.

Q:是不是只要給出具體的解題步驟，即使最后答案錯了也是給分的？

A:Yes, and it is very important to show clear workings so that markers can give full credit for method, even where some mistakes have been made in calculations..

Q：關(guān)于現(xiàn)金流的問題，最先寫的點(diǎn)是什么？

A：Although guidance on the starting point under IAS7 is not prescriptive, the suggested solution will follow the illustration within the appendix of the standard and marks will be awarded accordingly.

Q： FRS會考嗎？

A：The current version of the IFRS is examinable if it has been issued before the cut-off date of 1 September, 12 months before the start of the exam year. For example, exams from September 2016 to June 2017 will examine standards in issue as at 1 September 2015..

Q：題干中會給出全部或者部分商譽(yù)計(jì)量嗎？

A：This will depend on the question, both could be examinable, and this will be clearly stated within the question scenario..

Q：在考試中可以使用局部知識來翻譯解釋問題嗎？

A：Yes, as long as it illustrates the point the candidate is making and answers the question.

Q：RECONCILIATION OF GROUP-RETAINED EARNINGS會考嗎?

A：Yes, but candidates don't do this particularly well. It hasn't been tested a lot in the past.

Q： F7和P2里考到的financial instruments有很大的不同，對于準(zhǔn)備P2的這部分知識點(diǎn)有什么好的建議嗎？

A：IFRS 9 is not difficult if candidates learn the basics of the standard. The Approved Content Provider materials cover the areas very well.

Q：如果考題涉及到financial assets and liabilities，考生需要判定哪種standard可以使用嗎？

A：Yes.

Q：accounting rules和accounting principles有什么區(qū)別嗎？

A：Principles (eg substance over form) can be applied to a scenario and don't refer to a particular standard. Rules are contained within standards eg impairment.

Generally, candidates find it hard to differentiate between key rules in the standard and those that are not important.

Q：關(guān)于reconstruction這個知識點(diǎn)自從2010年考綱變動后就擴(kuò)充了相關(guān)知識點(diǎn)，但是這個知識點(diǎn)會考得多難？一些比較老的真題卷（07年以前的）考到的問題都非常專業(yè)。

A：We do not want questions to be so technical that candidates can't answer them.

The topic has to be in the syllabus partly due to regulatory reasons but also to give candidates the accounting knowledge required for P7 Advanced Audit and Assurance.

We won't examine reconstructions to the same technical level as in the past and candidates should be able to do the question from the information given in the scenario. Up to 25 marks can be awarded for the answer, part of which will need to be written in an essay style.

Q：怎樣才能更好地備考F7和P2？

A：We have evidence that many candidates do not practise exam questions prior to the exam but simply read the questions and model answers together.

Candidates are advised to practise the questions as if they were sitting the exam.

Q：如果在合并財(cái)務(wù)報表中，有部分解題步驟沒有引用回到財(cái)務(wù)報表中，那這部分解題步驟算分嗎？

A：Of course, anything in the answer booklet is marked.

Q：ACCA考試對英語要求很高嗎？

A：ACCA markers do not penalise candidates with English as a second language but they need to be able understand what candidates are trying to say.

For paper P2, often the issue is not language ability but that candidates don't write enough. Candidates often hone in on the conclusion but have missed out the discussion that gets them there. This makes it difficult for them to score enough marks.

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