P3

Q：考生需要掌握明茨伯格的角色管理理論所倡導(dǎo)的組織配置嗎？

A：Yes, these are in the Study Guide (section C1e). Questions may be set where there is a mismatch between organisational structures, processes and relationships and Mintzberg's stereotypical configurations might be a useful way of structuring an answer.

Mintzberg has diagrams to represent each of his stereotypes. There is no need to learn these diagrams.

Q： ACCA閱卷官在批閱場(chǎng)景案例題的時(shí)候，會(huì)不會(huì)為了體現(xiàn)解決方案的多樣性，而放松得分政策？

Every effort is made to avoid scenarios being culture specific. However, there are few truly global scenarios, which have the same relevance to all audiences.

Markers are thus encouraged to be flexible in their marking to take this into account – marks are awarded for the quality of argument and justification and a logical presentation.

Q：考生需要在答案中把相關(guān)的理論知識(shí)點(diǎn)用筆畫(huà)出來(lái)嗎？

A：Most candidates make reference to underlying theory in their answers and credit is given for this.

In some cases there are a number of theories which could be used to explain the approach. In this case, candidates would not be expected to fully expand on each theory but give answers that indicate their breadth of knowledge.

These are not always fully expanded in the model answer, which is intended to be indicative rather than exhaustive. Markers are encouraged to use their professional judgment and take a flexible approach when awarding marks in this context.

Q：考生如何在試卷上恰當(dāng)使用真實(shí)案例？

Candidates need to explain the assumption(s) which they are making about the scenario and then explain why the example they have chosen is a good analogy and helps to support their answer.

Q：有一些成績(jī)優(yōu)異但母語(yǔ)不是英語(yǔ)的考生P3多次過(guò)不了，這是為什么？

P3 poses challenges for some students but not necessarily because English is their second language.

Students with English as a second language should use some of the 15 minutes' reading time making sure they understand the questions. There are also particular exam techniques which could help them, for example producing tables or using bullet points where appropriate.

We have reduced the word counts required in scenario questions to help students with English as a second language. We are also making more use of tables and figures which reduce the need to include quite so much text.

It was disappointing that better use was not made of these tables by students taking P3 in the last few sittings. All numbers and text are supplied for a purpose and candidates should try to use all of them.

Q：考綱上展示了許多概念都是ACCA課本上加粗的，需要全部了解得非常仔細(xì)嗎？

A：Many of the references in the study texts are useful to provide breadth, to maintain interest and to aid understanding. However, candidates will not have to know or use them all.

The advice is to concentrate on the theories quoted in the study guide as questions requiring detailed knowledge of theories will be based on these.

Q：有些考生因?yàn)槊饪煎e(cuò)過(guò)了許多P3相關(guān)的知識(shí)點(diǎn)，P3對(duì)于免考的考生來(lái)說(shuō)難度是不是特別大？

A：Yes, some candidates may find P3 difficult because they have not covered strategy, IT and HR before. Also, for some candidates, this will be the first three-hour, fully discursive style paper that they have ever written in English.

However, candidates are expected to be able to demonstrate the claimed skills and knowledge which earned them their exemption(s).

Q：考生需要把reading list上的內(nèi)容都讀一遍嗎？

The extensive reading list is provided for study text producers, tuition providers and candidates.

The primary focus for candidates should be the study guide - only topics included in the study guide will be tested during examinations.

Q： P3的得分點(diǎn)在哪里？

A：Marks are given for good layout and presentation and the coherence of the answer. Candidates will also be given marks for using an appropriate format - a memo, letter, report or other document - for using a tone of voice appropriate to the audience, for drawing relevant conclusions and making valid recommendations.

Q： P3的考綱發(fā)生了變化，如quality and reward management的內(nèi)容就被刪掉了，那以前的樣卷和真題卷還有效嗎？

A：The specimen exam for June 2011 onwards has been amended to include questions on cost and management accounting and project management areas.

As far as past paper questions are concerned, any questions which focus on quality areas or on reward management are no longer relevant; candidates and learning providers should be aware of this when preparing for exams.

Q： project initiation document還考嗎？

A：Yes, the PID is still examinable as part of the business case. Project management and the evaluation of a project's viability are areas which are more likely to be examined in the revised syllabus.

Q：如果考生在回答問(wèn)題的時(shí)候引用真實(shí)案例而不是考題中給出的案例，這樣可以得分嗎?

A：No, not unless what they write is strictly relevant to the case or scenario actually presented in the question. Candidates should apply the facts of the case given to their answers, not another case or situation from a past paper or from the media.

Q: student account里的文章和P3考試關(guān)系大嗎？考生還需要讀一些其他什么文章來(lái)增加自己的商業(yè)分析能力嗎？

A: Wider reading around the topics covered in P3 is encouraged. Additional reading references related to the syllabus are given, but in addition there are regular articles published in the Student Accountant which are relevant and useful.

Articles in the Student Accountant are reviewed and approved by the examining team so they are valuable support material, not to be ignored.

Q：以后的考試中，案例分析會(huì)更加簡(jiǎn)短嗎？

A：Case studies only contain relevant material so the more information there is in the question, the more material is available for use in the answers. However, the examining team are aware of the time pressure faced by P3 candidates so they hope to reduce the length of case studies gradually over time.

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