acca P2科目主要讲什么内容？-高顿教育ACCA培训机构官方网站

acca P2科目主要讲什么内容？

2016年02月26日
14:18
作者：高顿财经
来源：高顿财经
阅读：（130）

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摘要：点击免费领取： ACCA学习资料大礼包 ACCA P2科目介绍： P2《公司报告》是F7(财务报告)的后续课程，它更加深入地考察会计师对会计准则的掌握以及在商业环...

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　　ACCA P2科目介绍：

　　P2《公司报告》是F7(财务报告)的后续课程，它更加深入地考察会计师对会计准则的掌握以及在商业环境下对财务报告原理和做法的运用与评估。P2主要分为四大部分：

　　1.大纲考察的是，根据公认会计原则和相关会计准则，会计师在编制合并财务报表时所要考虑的财务报告框架;

　　2.大纲考察的是特殊行业的报表特点，包括非盈利组细和中小企业;

　　3.大纲更深入地考察会计师的财务分析能力和对公司报告的影响;

　　4.大纲考察一些会计准则当前的发展变化以及它们对财务报告的影响。

ACCA P2科目考试技巧：

　　ACCA P2 Corporate Reporting Paper Exam Tips for September 2015 Session are given below by famous tuition providers

　　Kaplan

　　Do not ignore ethics it appears in every section A question and could have up 10 marks.

　　Always apply your 5 standard workings when doing CSFP. This will help ensure easy marks are picked up and it is easier for the marker to follow what you have done.

　　Do not ignore the current issue question. Often it contains numerical aspects of an accounting standard you are familiar with as well as the current issue. E.g. reviewing the use of FV and the new rules on financial assets in IFRS 9.

　　Practise as many questions as possible across the syllabus, and don’t only concentrate on consolidation. Practice writing out pro-formas so you can do this quickly and efficiently on that day.

　　Use the reading time effectively - decide which question you are not going to attempt from Section B and then read the Section A question.

　　If you need help with Accounting Standards, read Clare Finch’s guide to IFRS.

　　If you struggle with Groups, read Tom Clendon’s guide to Group accounts

　　Consolidation is hugely important but you can’t pass the exam on this alone - a significant number of marks in the consolidation tests your understanding of other accounting standards.

　　Don’t overrun your time on part A of question 1. There are often easier marks available in pasts B & C.

　　If you can’t do something ignore it and move on - time is very tight and there is no point staring at a blank piece of paper if you really don’t know what to do.

　　In addition to consolidation the examiner is particularly keen on:

　　Revenue Recognition

　　Financial Instruments

　　Pensions

　　Deferred Tax

　　Reconstruction of insolvent company

　　Foreign Currency

　　Impairment

　　The examiner writes articles that are published on accaglobal.com - search for “Graham Holt”.

　　An understanding of the Accounting framework is vital in being able to discuss any issues surrounding an accounting standard or proposed change to that standard.

　　Unlike F7, there are very few marks, if any, for simple figures in the Consolidation exercise. Marks are concentrated on the adjustments and detailed computations of key group issues, like Goodwill, NCI etc. Make sure your workings are clear and fully explain any adjustments you make to comply with relevant IFRS.

　　Do not treat the Consolidation exercise as being all 50 marks of question 1. It will typically be 35 so allocate the correct time to it and the other elements in Q1.

　　In scenario style questions in section B, be sure to state the relevant accounting standard for any advice that you give, together with the relevant rules from the standard and then subsequently state the advice on correct treatment of facts in the scenario. Don’t be tempted to jump straight to a statement of the correct treatment as marks will not be maximised by doing this. Read articles and read around the subject.

　　Remember

　　Do not add up the accounts.

　　Start each question on a fresh page.

　　BE NEAT in the exam.

　　Time management (or lack of it!) is the most common reason for failure.

　　ACCA P2总体概述

　　P2，50%以上的知识是F7的。P2新学的知识点挺难的，学通需要下些功夫，但是F7如果好好学过，P2其实花的时间也不多。P2比F7多了pension, share option, financial instrument 等几大部分，又加强了deferred tax, financialassetsconsolidation, revenue recognition等部分。答题中还是用F7来攻P2的成分多些，其实ACCA考试真的环环相扣，F级里每一门都马虎不得，否则P级考试就会很累。

　　ACCA P2学习方法

　　考前准备，我觉得由于有一定的基础，当然这需要保证效率和时间。一般来说我想，如果我每周保证4*3个小时+周末8个小时。四周也就是80个小时，一门基本就可以搞定。当然这因人而异，同时也跟效率有很大关系。

　　考试时候。一般我都是利用10分钟看看题，然后5分钟就开始看第一道题了。一般来说时间都刚刚好，没有什么空余时间。吃了一个亏就是，有道题卡20分钟。一般来收报表不平是常有现象，如果你不断地查却查不出来，就会浪费大量时间，因此这个要注意。如果不平了，你**不要用太长的时间纠缠。根据给分的原则，虽然不平，也差不了几分的。

　　最后，ACCA的学习和工作是可以相辅相成的。一方面，ACCA完整的知识体系给了我很多实用的知识和方法，对我日常财务工作有很大裨益;另一方面，通过工作给原本抽象的理论知识找到了实际应用的源头，能更加灵活运用所学的知识要点。

本文由国内**的ACCA培训机构高顿财经整理。

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