2016年9月ACCA F7 exam tips-高顿教育ACCA培训机构官方网站

2016年9月ACCA F7 exam tips

2016年11月09日
10:57
作者：高顿财经
来源：高顿财经
阅读：（187）

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：2016年9月ACCA考试虽然告一段落，小编为大家整理了考试的tips，方便大家收集，以备以后考试时候可以作为一个复习的方向。 F7 FINANCIAL REPORTING Section A Fift...

2016年9月ACCA考试虽然告一段落，小编为大家整理了考试的tips，方便大家收集，以备以后考试时候可以作为一个复习的方向。

　　F7 FINANCIAL REPORTING

　　Section A

　　Fifteen 2 mark multiple choice questions on a wide range of topics including several on consolidation and interpretation of financial statements

　　Expect a few questions on non-core areas(e.g.inflation,specialised entities)

　　Section B

　　Case questions

　　Three case study questions each with five 2 mark questions

　　Each scenario could be a mix of topic areas or focused on one topic and will usually consist of two/three calculations and two/three narratives

　　Questions are not dependant on each other and can be answered in any order

　　Long questions

　　Two twenty mark questions,one covering interpretations and the other preparation of financial statements

　　One question is likely to be in the context of a single company and one in the context of a group,so you could have a single company interpretation and a groups preparation or vice versa

　　Accounts preparation questions may include extracts or stand alone calculations or full statements of profit or loss and other comprehensive income and/or statement of financial position

　　Both questions will cover the accounting for items from other areas of the syllabus

　　May include a short separate part,e.g.with a statement of changes in equity,statement of cash flows extract,earnings per share calculation or linked written topic

　　A consolidation question would include one subsidiary and often an associate,with adjustments,e.g.fair values,deferred/contingent consideration,PUP on inventories/PPE,intragroup trading and balances,goods/cash in transit

　　A single entity question could be preparation from a trial balance or restatement of given financial statements with the usual adjustments for depreciation,revaluation and current/deferred tax(including deferred tax on revaluations)plus a mixture of adjustments on other syllabus areas,e.g.leases,substance over form issues,financial instruments(change in fair value or amortised cost),share issues,government grants,inventory valuation,revenue recognition or construction contracts.

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