本文內(nèi)容較為基礎(chǔ)，適合剛?cè)腴T的ACCA學(xué)員閱讀（老司機(jī)隨意），為了體現(xiàn)ACCA對(duì)英語(yǔ)的要求我們沒(méi)有翻譯QA中的A部分，請(qǐng)自行閱讀理解：

ACCA F1 FAQs

Q： ACCA官網(wǎng)只提供了 F1/F2/F3樣卷各一篇，之后會(huì)不會(huì)出更多F1/F2/F3的樣卷？

A：No, there are no plans to publish more F1, F2 and F3 papers on our website. Please read the study guides produced by our official publishers for further examples of exam questions.

Q：ACCA官網(wǎng)上發(fā)布的考綱以及考官文章都是美國(guó)和英國(guó)的ACCA老師寫(xiě)的，那會(huì)不會(huì)不適合中國(guó)學(xué)生看？

A：The syllabus covers relatively few theories or models. Those selected are well-known and easy to understand. The idea is that candidates should understand how theories or models help people to think about issues. Inclusion of a theory or model does not necessarily mean that it is regarded as being the best in its area or well-validated.

Q：ACCA場(chǎng)景案例分析題在多項(xiàng)選擇題中比重增加，會(huì)不會(huì)導(dǎo)致考試難度上升？

A：We have analysed our candidates' exam results and found no evidence of a difference in pass rates for this type of question as compared with other types.

We have included scenario-type questions in this paper to better prepare candidates for papers F2 and F3, where they need to apply their knowledge more than remember facts.

"Scenarios" on this paper are generally short and tuition providers are now much better at preparing candidates for the wide range of question styles they will encounter.

Q：ACCA考題是怎么考察考綱上的知識(shí)點(diǎn)的？

A：Most questions are dedicated to only one subject area of the study guide; questions will not combine areas nor will one scenario be used as the basis for more than one question.

There are an equal number of questions drawn from each area of the syllabus, whether candidates are doing a computer-based or paper-based exam.This means about eight or nine questions for each section of the syllabus.

Q：ACCA機(jī)考和筆試，哪個(gè)通過(guò)率更高？

A：Pass rates for the two exams are broadly similar. We have found that candidates tend to choose the exam type which is convenient for them, rather than just a particular format because they think it will be easier.

Q： ACCA F1中考察的知識(shí)點(diǎn)為P3的學(xué)習(xí)打下了基礎(chǔ)，然而P3卻是出了名的寫(xiě)寫(xiě)寫(xiě)考試，不像F1的答案都很短。這樣會(huì)不會(huì)導(dǎo)致P3的通過(guò)率下降？

A：No, because candidates have to take exam F4 before P3, and F4 contains questions requiring essay-style answers. Candidates will have plenty of practice in writing essay-style answers in the run up to their P3 exams.

Q： ACCA F1里的economics相關(guān)知識(shí)點(diǎn)從考綱中刪掉了嗎？

A：No, it is included within Section A of the new syllabus and a new subject area A5 has been added, focusing on basic aspects of micro economics.

Q：在2014年2月的改革中，ACCA F1做了哪些結(jié)構(gòu)性的變動(dòng)？

A：From February 2014 the CBE and paper based exams for F1 changed from the old format of 50 two mark objective test questions to a new structure. The new structure has 30 two mark objective test questions, 16 one mark questions and six four-mark questions. The style of the paper now allows ACCA to examine more application than was possible under the old format, but ensures that a sufficient breadth of the syllabus can be assessed on each occasion. Each of the four mark questions assesses one of the main sections/syllabus headings of the syllabus.

Q： ACCA考試只會(huì)考察ACCA考綱上所列舉的知識(shí)點(diǎn)嗎？

A：The syllabus covers relatively few theories or models. Those selected are well known and relatively straightforward to understand. The idea is that candidates should understand how theories or models help people think about issues. The inclusion of a theory or model does not necessarily mean that this is regarded as the only relevant theory in the area, but is one that is most well recognised in the management literature. F1 will not examine specific theories or models which are not explicitly named somewhere in the syllabus, so it is worth gaining a good knowledge and understanding of those which are.

Q：ACCA F1考綱以及案例分析的題目會(huì)不會(huì)增加F1考試的難度？

A：We have analysed our candidates' exam results and found no significant evidence of a difference in pass rates for this type of question as compared with other types. However, this type of question makes the question more practical and relevant for the workplace and therefore increases the validity of the examination as a whole.

We have included scenario-type questions in this examination to better prepare candidates for the Fundamentals Skills module, where they need to apply their knowledge further.

Q： ACCA F1考試會(huì)有計(jì)算題嗎？

A：F1 is mainly an examination testing verbal knowledge and skills. However, there are aspects of the syllabus such as subject areas A4 and A5 which examine macro and micro economics, which may involve some calculations. Example of these would be questions about aggregate demand in the economy and those involving elasticity and cross-elasticity of demand.

Q：為什么有時(shí)候ACCA F1考試的通過(guò)率比F2或F3的通過(guò)率都高呢？

A：Candidates for F1 are usually well prepared for their examinations and the F1 syllabus is a very broad and knowledge based syllabus about business in general.  Some candidates may have acquired knowledge of many of the business areas covered in the exam before they registered with ACCA in previous studies but also through their exposure to business media.  But mainly the preparedness of candidates can be attributed to the excellent coverage of this examination in the official study texts and by tuition providers.  Currently pass rates for F1 appear to be settling down and we would expect them to become more consistent with those of F2 and F3 over time.

Q：近期，ACCA F1考綱的大變動(dòng)是哪些？

A：Apart from the wider assessment of economics to include more on micro economics in subject area A5 introduced a couple of years ago, more recently F1 has widened its scope to include new areas on modern ways of structuring businesses such as the growth of shared service centres, outsourcing, offshoring and the emergence of boundaryless, modular, hollow and virtual organisations. The ACCA study textbooks are now expected to cover these new areas. Some other areas in leadership, communication and personal effectiveness have now been combined and rationalised. For  a review of the summary of changes in the F1 syllabus candidates should refer to the Study Guide for the examination on the ACCA website.

ACCA F2 FAQs

Q： ACCA官網(wǎng)只提供了 F1/F2/F3樣卷各一篇，之后會(huì)不會(huì)出更多F1/F2/F3的樣卷？

A：No, there are no plans to publish more F1, F2 and F3 papers on our website. Please read the study guides produced by our official publishers for further examples of exam questions.

Q： ACCA F2考試范圍就是考綱上的知識(shí)點(diǎn)嗎？

A：As there are 50 questions on each exam there is plenty of scope for the examiner to ensure that the whole syllabus is tested. This holds true for the paper-based and computer-based exams. Candidates are advised to study the whole syllabus in preparation for the exam.

Q：ACCA F2的study guide里有五個(gè)部分，針對(duì)ACCA考試而言，哪個(gè)部分是重點(diǎn)呢？

A：The five sections are not represented by equal numbers of questions (or marks) in the exam.

Candidates should analyse the F2 specimen exam to identify how many of the questions (and marks) relate to each study guide section.

Q： ACCA F2考綱上AREA C3(A)里要求針對(duì)principle budget factor給出解釋，需要提供數(shù)據(jù)嗎？

A：Candidates would be expected to be able to identify the principal budget factor in a given situation and to know that this would be the starting point for budget construction.

Simple calculations are expected, for example, candidates should be able to calculate the amount of production possible from a given number of labour hours.

However, questions would not be set where different uses of a scarce resource have to be ranked by contribution per unit of the limiting factor.

Q：ACCA F2考綱要求掌握master budget,那考生需要非常了解financial position的statement格式嗎？

A：No, candidates do not need to learn the format of statements of financial position or the format of income statements.

Q:ACCA考綱上的discussion部分在考試中如何考察呢？

A: For example, candidates could be asked to identify the advantages or disadvantages of methods or techniques.

ACCA F3 FAQs

Q：ACCA F3的考試題型有哪些？

A：All questions in the F3 exam are compulsory. The F3 exam contains 35 objective test (OT) questions which are each worth 2 marks. There are also two 15-mark multi-task questions (MTQ). The F3 exam is available in paper-based and computer-based exam formats. The MTQs cover financial statements preparation (for either a sole trader or a company) and group accounting.

Q：ACCA學(xué)員在哪里可以找到考綱？

A：Candidates and tuition providers are advised to regularly review the syllabus guidance published on the ACCA website.

Q：ACCA F3考試中IFRS會(huì)如何考察？

A：The ACCA website contains a list of examinable documents for F3 Financial Accounting.

Q：ACCA官網(wǎng)只提供了 F1/F2/F3樣卷各一篇，之后會(huì)不會(huì)出更多F1/F2/F3的樣卷？

A：No, there are not plans to publish more F1, F2 and F3 papers on our website. Please read the study guides produced by our official publishers for further examples of exam questions.

Q：ACCA F3會(huì)考IFRS15嗎？

A：No. Although IFRS15 was issued in May 2014, it is not examinable in F3 in the period to August 2016.  F3 will continue to apply the principles of IAS18 Revenue.   IFRS15 is listed as an examinable document for F7 Financial Reporting and P2 Corporate Reporting.

Q：為什么partnership不在ACCA F3的考綱之列？

The FFA/F3 syllabus is designed to be suitable for candidates without any existing knowledge of the subject. Consequently the syllabus coverage is wide.

We felt that including detailed accounting of partnerships would make the syllabus unwieldy.  However, the basic concept of what a partnership is continues to be part of the syllabus - just not the detailed accounting.

The impact of this on all other ACCA papers is minimal. Once candidates have understood the basic accounting principles for a business, these are easily transferrable to any business structure.

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