ACCA报名、考试、查分时间、免费短信提醒
备考阶段
手机号
验证码
《F7-财务报告》考官文章（2015版）
2016-06-03
摘要Examiners report F7 Financial Reporting September 2015 General Comments There were two sections to the examination paper and all questions were compulsory.Section A consisted of 20 multiple-choice questions(two marks each)which covered a broad range o
 |
 |
特别提示：凡文件名中未注明国家和地区的皆为全球通用版
Examiner’s report
F7 Financial Reporting
September 2015
General Comments
There were two sections to the examination paper and all questions were compulsory.Section A consisted of 20 multiple-choice questions(two marks each)which covered a broad range of syllabus topics.Section B consisted of three questions(2 for 15 marks and one for 30 marks).These questions covered the main syllabus areas in more depth,supporting both financial statement preparation and interpretation skills.
The numerical aspects of the Section B questions were encouraging and it would appear that candidates are becoming increasingly familiar with IFRS terminology and formats.Basic errors seen previously,such as proportional consolidation,were very rare.The interpretation question was the weakest as candidates relied too heavily on the ratios and did not make sufficient use of the additional information provided;for example,the timing of the changes in the second year and their influence on the results of that year.
Specific comments
Section A
It was pleasing to note that,once again,most candidates attempted all of the multiple choice questions.Candidates preparing for a subsequent F7 examination are advised to...........
阅读完整版，请点击「下载」
ACCA考试百科
其他人都在搜常见问题
ACCA满分多少？这些考试技巧你知道吗？
