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F7-财务报告-2016年09月(试用卷)
摘要Financial Reporting Specimen Exam applicable from September 2016 Time allowed: 3 hours 15 minutes This question paper is divided into three sections: Section A ALL 15 questions are compulsory and MUST be attempted Section B ALL 15 questions are comp
  Financial Reporting
 
  Specimen Exam applicable from September 2016
 
  Time allowed:3 hours 15 minutes
 
  This question paper is divided into three sections:
 
  Section A – ALL 15 questions are compulsory and MUST be attempted
 
  Section B – ALL 15 questions are compulsory and MUST be attempted
 
  Section C – BOTH questions are compulsory and MUST be attempted
 
  Do NOT open this question paper until instructed by the supervisor.
 
  Do NOT record any of your answers on the question paper.
 
  This question paper must not be removed from the examination hall.

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ACCA考试百科
ACCA在国内被称为国际注册会计师,是全球权威的财会金融领域的证书之一,更是国际认可范围高的财务人员资格证书。
ACCA当中的Chartered全称为RoyalCharter,指的是其会员得到英国皇室授予皇家特许名衔,这个只有部分顶尖的组织和机构才会被授予;Certified为注册之意,指的是其会员行使的是具有法律效力的权益(所以鉴定一张证书是否是一张高含金量的证书,比较简单的方法就是看证书的全称当中是否有任何一个“C”) 。
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