F5

Q: ACCA F5考試中，多少題目是需要計算的，而多少題目是需要分析的？

A: Each exams will aim for approximately 50 per cent of the marks for calculations and 50 per cent for discussion but may go as far as 40:60 either way.

Q：ACCA考試中如何讀題才比較高效？

A：Candidates should look at the verb being used in the requirement, for example if asked to identify or briefly describe then bullet points or short sentences will suffice; however if asked to explain or discuss then more detail will be required. Candidates should be guided by the number of marks available and not write two pages for four marks. Candidates should also ensure that if their answer relates to a business scenario that their points reflect that.

Q： ACCA科目的考試主題是什么？

A：The paper's title is Performance Management and therefore this is its theme. Most questions will link to the performance management aspects of accounting.

For example, in the pilot paper the ABC question asked for calculations but went on to ask what a switch to ABC would mean for pricing and profitability. Being able to assess the performance of a business is an important skill in F5.

Q： ACCA考綱中有很多知識點像是不會被考到的，那考生可不可以把重點放在那些熱點上呢？

A：Some areas tend to be less frequently examined than others but that does not mean they should be ignored. Candidates are always advised to study the whole syllabus regardless of how often a particular topic has been examined.

Q： Environmental management accounting會不會更容易在計算題中考到？

A：Simple calculations could be examined.

Q： CVP (COST VOLUME PROFIT)會考得多難？

A：CVP will be tested in a lot of depth. Candidates should be able to produce and interpret all of the graphs covered by the syllabus (including a multi-product PV chart), discuss CVP and perform calculations.

Q： ACCA F5里會考察用決策樹來做雙重決策嗎？

A：Yes. But whilst joint probabilities are included, they will not be unreasonably difficult to calculate. Sometimes they may be given in the question.

Q：value of imperfect information會考嗎？

A：Yes.  It is in the syllabus.

Q：basic variances會考嗎？

A：Yes. Although the F5 syllabus specifically mentions mix and yield, mix and quantity and planning and operating variances, the more basic variances introduced in F2 are still examinable. This is considered to be assumed knowledge in F5.

Q:為什么budgeting并沒有在考綱中明確標注，但是卻在public sector的題目里被考察到？

A: Any area of the syllabus can be examined in either a public sector or a private sector context.

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