acca f3难吗？acca f3难在哪里？-高顿教育ACCA培训机构官方网站

acca f3难吗？acca f3难在哪里？

2021年08月09日
14:34
作者：高顿财经
来源：高顿财经
阅读：（107）

2024ACCA备考资料

财务英语入门
历年考题答案
2024考纲白皮书
2024考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

免费领取

摘要：点击免费领取： ACCA学习资料大礼包 acca f3科目对于考生来说肯定会感觉相当难，一开始会手足无措，不过不用紧张，参考一下ACCA F3考试复习建议，考试重...

点击免费领取：ACCA学习资料大礼包

　　acca f3科目对于考生来说肯定会感觉相当难，一开始会手足无措，不过不用紧张，参考一下ACCA F3考试复习建议，考试重点归纳，那么ACCA F3也就没那么难了。

　　ACCA F3复习建议：

　　1、每天早读有意识的去读一些会计英语，比如课本或将以，在培养语感的同时强化思维反射习惯2、对于有晚自习的学生而言，这段时间，**有相对完整高效的时间段，每天可以通读一章课本、复习相关讲义，同时做完对应习题。对于财务会计，要求有一个持续的学习过程，注重每天的积累3、F3复习一至六章和第七章的前半部分，重点架构逻辑框架，注意通读课本(一定要通读课本而非完全依赖讲义，可能第一遍的速度非常缓慢，但大家不用着急，六章的内容大可用一周时间去消化吸收，等大家把书本完全读通读透，对知识点的把握会是另外一个层次，同时对后续课程的学习有非常扎实的基础)2、关于课本专业词汇理解，书本有更强的综合性与知识丰富性，所以大家可能会遇到其他陌生词汇，对此我有以下建议(1)向专业字典寻求帮助：对初学者，大家可以采用外语教学与研究出版社的《英汉双解财会字典》，ACCA阶段的专业词汇基本覆盖到。推荐大家将此书当做课外小读物阅读，比如早读课间睡觉前，分次记忆(2)借助于百度、谷歌，或手机词典;

　　(3)不用试图去探究每一个词汇的意思：对于ACCA全英文考试，个人认为从英文到英文的思维惯性非常重要，而从英文到中文再到英文会影响思维连贯性，也会影响阅读效率(4)作出标注，及时与老师进行交流。

　　ACCA F3重点

　　F3 Financial Accounting

　　This paper can be attempted either as apaper based examination paper or a computer based examination. Its a two hour paper where are questions are compulsory, comprising of 2 sections as follows:

　　Section A

　　of the examination consists of 35 multiplechoice questions of two marks each, covering a broad range of topics on thesyllabus. Some questions test knowledge, which is relatively straight forward,while others require the application of accounting techniques and detailed calculations.

　　Irrespective of the level of difficultiesall questions must be attempted, even if you are undecided on the correct answer, just choose an answer which you think is the most possible answer.

　　Constantly, practice as many questions as you can, as this will help build up you understanding and the speed to attemptall questions within the time allocated. I have always heard from my students that they don’t have enough time to complete all questions, and this iscertainly unadvisable as it will cause you to have a lower chance of passingthe paper.

　　Section B

　　has two longer questions of 15 marks each,which test candidates’ understanding and application of financial accountingskills in more depth. The questions required candidates to prepare financial statements, that is either:

　　1.Consolidated statement offinancial position or consolidated statement of profit or loss.

　　2.Statement of financial position orstatement of profit or loss for sole trader or limited liability company.

　　There is also a possibility that the question required candidates to prepare the statement of cash flow. Therefore you should also be aware of how to prepare this statement.

　　Here are comments by the examiner which you should take into account when preparing to answer the 2 long questions in Section B:

　　Consolidated Statement of Financial Position (CSOFP) or Consolidated Statement of Profit or Loss (CSOPL).

　　· The assets and liabilities of theparent and the subsidiary for CSOFP or revenue and expenses of the parent and the subsidiary for CSOPL are to be added together on a line by line basis.

　　· The investment in the subsidiary(shown in the parent’s SOFP) is replaced with a goodwill figure. Similarly, thesubsidiary’s share capital and share premium and pre-acquisition retaine dearnings are not added to the parent in the CSOFP. Only the parent’s sharecapital and share premium are shown in CSOFP.

　　· The group share of the subsidiary’s profit is calculated and added to the groups retained earnings.

　　· If there is any intra-grouptrading then adjust the receivables and payables in CSOFP or sales and purchases in SOPL, that cancel each other out.

　　· Any dividends paid by the subsidiary to the parent should be adjusted, as the net effect to the group is zero.

　　· Adjust for any unrealised profitson sales of inventory between the parent and the subsidiary.

　　Preparing a Statement of financial position or Statement of profit or loss for a sole trader or limited liabilities company.

　　Carefully read through the information provided in the question anddecide what should be adjusted in the financial statement. If the questioninvolve the preparation of statement of financial position make sure the doubleentry is made for any adjustment. This is extremely important to ensure the SOFP is balanced.

　　Consider the notes provided in the question and decide whatadjustments or calculations are required example prepayments or accruals,irrecoverable debts and allowance for receivables, depreciation or revaluationof non current assets, income tax and closing inventory etc.

　　Lastly, ensure that you are familiar withthe format of the financial statements, focus on building your knowledge andapplication of accounting principles, making sure that you practice allrevision questions first before checking the answers. Remember time managementis very important to ensure that all questions are attempted.

本文由高顿教育整理

推荐：考生都在用的ACCA资料>>【领取2023ACCA完整资料】 (资料包含ACCA必考点总结,提升备考效率,加分必备)

1、凡本网站注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。

2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。

3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。

4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

急速通关计划 ACCA全球私播课周末面授班其他课程

急速通关计划-全科免费试听课程咨询

私播课免费试听课程咨询
ACCA私播课2.0 免费试听课程咨询

周末面授班免费试听课程咨询

周末精品面授班免费试听课程咨询

寒假冲刺班免费试听课程咨询
暑假冲刺班免费试听课程咨询

其他课程免费试听课程咨询