2017年12月ACCA P3考官報(bào)告及備考指導(dǎo)

ACCA 2017年12月份考試季的成績(jī)及各科通過(guò)率已經(jīng)公布，針對(duì)每個(gè)科目的具體考情，ACCA考官會(huì)就該次考試做出一些評(píng)價(jià)，并給出一些具體的備考指導(dǎo)建議，對(duì)準(zhǔn)備參加2018年上半年ACCA考試的同學(xué)來(lái)說(shuō)具有重要的參考作用。以下為12月考季ACCA P3的Examiner’s report，考官就12月份P3的考情做了簡(jiǎn)要分析，并針對(duì)考生在每個(gè)部分具體題目的答題情況做了詳細(xì)的分析，希望同學(xué)們仔細(xì)研讀，從而理解出題思路，盡量避免出現(xiàn)部分考生在考試過(guò)程中出現(xiàn)的失誤。

General Comments

The P3 Business Analysis examination is divided into two sections. The first section (section A) consists of one question worth 50 marks. In this examination, this question was in three parts. The first part (part a) was answered relatively well. Part b was adequately answered and part c (on budgeting) was poorly answered. The second section (section B) consists of three questions and the candidate has to answer two of these. In this examination, questions 2 (portfolio analysis) and 3 (process analysis) were slightly more popular than question 4, on organizational culture. In general, part ’a’ of these optional questions was answered relatively well and part b was answered poorly. Candidates were better at applying a model than explaining more theoretical points.

Time management seemed to be relatively good although some candidates put themselves under pressure by over-answering question 1 (see below). Failure to complete the examination appeared to be due to lack of knowledge rather than lack of time.

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