F7 2013年12月考官文章分享

經(jīng)過(guò)了12月份的考試，相信同學(xué)們已經(jīng)對(duì)F7這門學(xué)科有了一個(gè)更為深刻的認(rèn)識(shí)，同樣不僅僅把知識(shí)的運(yùn)用只限于計(jì)算上面，還要運(yùn)用數(shù)字來(lái)形成相應(yīng)的說(shuō)辭來(lái)回答問(wèn)題，又是一個(gè)數(shù)字和文字相結(jié)合非常緊密的科目。不過(guò)從ACCA官方公布的通過(guò)率的角度來(lái)說(shuō)，2013年12月份F7的通過(guò)率只有39%，在F階段中位列倒數(shù)第二位。所以，在這里，網(wǎng)校和學(xué)員們一起來(lái)解讀一下考官針對(duì)于2013年12月份這次考試而發(fā)表的考官報(bào)告。

However, candidates’ scripts showed evidence of the bad habit of focusing on the ‘banker’ questions (consolidation, preparation of single company financial statements from a trial balance and cash flow statement) to the point where most of the rest of the syllabus is given very little, if any, attention. This approach often leads to a lot of undoubtedly capable candidates getting good marks of 40 to 45 for the first three questions and then either scraping through on the last two questions or completely running out of steam and ending up with a marginal fail. It was also probably responsible for an increase in the number of candidates that did not answer all five questions.

考官在這一段中，表達(dá)了一個(gè)很本質(zhì)的問(wèn)題，那也就是廣大考生們對(duì)于ACCA發(fā)表的官方大綱研究的還不是很細(xì)致。若能在學(xué)習(xí)或者是復(fù)習(xí)階段研讀大綱，在考試之前做到有效的復(fù)習(xí)，在前幾道題中拿到相應(yīng)的分?jǐn)?shù)還是很有希望的。

A salient feature of this diet’s performance was that in certain sections candidates either did not read the question properly or did not apply sufficient thought before answering. For example, question 4 part (a) required candidates to distinguish between fundamental and enhancing qualitative characteristics of information, but most answered this by adopting a rote-learned approach of listing the supporting secondary characteristics in the Conceptual Framework with no attempt to explain the distinction.

同時(shí)，還有一個(gè)問(wèn)題也相對(duì)來(lái)說(shuō)比較突出，那就是讀題的問(wèn)題。ACCA的考生普遍存在的問(wèn)題是讀完一遍題以后，不管讀懂多少，或者是能確定多少，就會(huì)按照自己的意愿來(lái)書寫答案，這樣的問(wèn)題絕對(duì)不僅僅出現(xiàn)在F7的考試中，例如F5 Management performance (業(yè)績(jī)管理)這門課中，就有許多類似的問(wèn)題接連出現(xiàn)。

所以，呈現(xiàn)的答案就會(huì)讓判卷子的老師感到很困惑，明明是出的區(qū)分知識(shí)點(diǎn)的題目，答案卻是方法轉(zhuǎn)換的步驟，明顯文不對(duì)題。

網(wǎng)校的學(xué)員們一定要引以為戒，在細(xì)心計(jì)算完畢以后一定要在讀懂題的前提下再來(lái)作答，這樣就不會(huì)白白浪費(fèi)自己計(jì)算出來(lái)的記過(guò)，也可以得到相應(yīng)的分?jǐn)?shù)，從而通過(guò)考試。