ACCA考試馬上就要來了，又到了一年一度的考前抱佛腳大賽了！以下是ACCA考官們2015.12月的ACCA考試報告，希望大家看看考官在想什么，以及對你后面的考試和答題有些幫助！

Poor exam technique rather than poor knowledge means student fail, says the F5 examiner.

Q1: A variance question examining mix and yield variances.

Q2: Looked at the theory of constraints and throughput accounting.

Q3: A purely discursive question on budgeting.

Q4: Area of divisional performance.

Q5: Covered limiting factor analysis in a ‘make or buy’ context.

溫馨提示：2016年新考季，澤稷網(wǎng)校ACCA名師為大家準(zhǔn)備了2016 ACCA學(xué)習(xí)資料大禮包（內(nèi)含ACCA歷年真題、考官文章、考官報告、備考寶典等實用學(xué)習(xí)資料），關(guān)注微信公眾號：ACCA考友論壇（ID:ACCA-CHN）即可領(lǐng)?。?/p>