摘要:点击免费领取: ACCA学习资料大礼包 ACCA P2考试题型情况 : Section A will consist of one scenario based question worth 50 marks. It will deal with the preparation of consolidated fin...
点击免费领取:ACCA学习资料大礼包
ACCA P2考试题型情况 :
Section A will consist of one scenario based question worth 50 marks. It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting. A written part normally covering a particular accounting treatment and ethical and social issues in financial reporting.
Students will be required to answer two out of three questions in Section B, which will normally comprise two questions which will be scenario or case-study based and one essay question which may have some computational element. Section B could deal with any aspects of the syllabus. New accounting standards will feature prominently in this section on initial introduction.
对于9月马上推出的ACCA F阶段全机考,我们也对题型做了解读:
9月份ACCA 机考CBEs题型介绍
(一)客观题(Objective test questions/ OT questions)客观题是指这些单一的,题干较短的,并且自动判分的题目。每道客观题的分值为2分,考生必须回答的完全正确才可以得分,即使回答正确一部分,也不能得到分数。
(二)案例客观题 (OT case questions)
案例客观题是ACCA引入的新题型,每道案例客观题都是由一组与一个案例相关的客观题组成的,因此要求考生从多个角度来思考一个案例。这种题型能很好的反映出考生将如何在实践中完成这些任务。案例客观题会出现在2016年9月份的笔试中,这意味着CBEs考试和笔试的格式在本次考试中将完全一致。
(三) 主观题 (Constructed response questions/ CR qustions)考生将使用电子表格程序和文字处理程序去完成主观题的回答。就像笔试中的主观题一样,答案最终将由专家判分。
这些变化都是更紧密地反映了考生在工作场所中执行同样任务的方式,所以考生必须具备现代金融专业所需要的最相关的技能。
急速通关计划
ACCA全球私播课
周末面授班
其他课程