F9 財務(wù)管理-2013年12月考官文章分享

在經(jīng)歷過F8 Audit and assurance (審計與鑒證) 這門純寫作科目的學習和考試以后，學員們迎來了F階段中倒計時一門考試，F(xiàn)9 Financial management 財務(wù)管理。學員應該感到欣喜的是在F9的考試中，又會有一般是關(guān)于計算的題目，相反，另一半就是寫作的題目。

Many candidates performed particularly well on questions 1a, 1b, 2a, 2c, 2e, 3a and 3b. These questions are all largely numerical in nature, apart from question 2e. The questions candidates found most challenging were questions 1c, 2d, 3d, 4a and 4d. These questions were all largely discursive in nature, apart from questions 2d and 4a. These questions were perhaps challenging because some candidates lacked an understanding of particular syllabus areas.

從這一段考官的總結(jié)，我們不難看出，參加F9的考生，大部分問題都出現(xiàn)在寫作方面的問題上。不僅僅是因為某些想法不能被準確的表達出來，更重要的可能是因為語言的問題而不能完全或準確的理解大綱中提到的內(nèi)容。

除了以上問題，考官還在報告中列示出了以下的問題，現(xiàn)在由網(wǎng)校帶領(lǐng)學員們一起了解一些這些問題。

A number of common issues relating to candidate’s answers can be highlighted:

Some candidates did not read the question requirement clearly and therefore gave irrelevant answers which scored few (if any) marks.

Poor time management between questions: for example, some candidates wrote too much for the marks on offer.

Making mistakes identified in previous F9 examiner reports and hence not learning to avoid mistakes already discussed.

Illegible handwriting and poor formatting of answers.

學員們要尤其注意后面兩個問題，因為對于科目內(nèi)容越復雜的考試來說，如果答案可以清晰和準確的表達出來，那便是通過考試的利器。

第三個問題就出在了，考生們沒有很準確地理解之前的考官文章，所以犯了一些考官在以前的文章中已經(jīng)提示過了的問題。如果真的能做到周密的復習，那這些問題真的是能被避免的。

倒計時一個問題就是學員們在平時做筆記、練習或者在考前做歷年試題的時候，一定要刻意地自己監(jiān)督自己的書寫效果，不能抱著得過且過的心理來書寫答案。考官已經(jīng)很嚴肅的提出了書寫已經(jīng)成為了很大的問題，所以學員們更要格外注意。