2017年6月ACCA F7 Exam Tips bpp-高顿教育ACCA培训机构官方网站

2017年6月ACCA F7 Exam Tips bpp

2017年05月31日
14:15
作者：高顿财经
来源：高顿财经
阅读：（141）

2024ACCA备考资料

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摘要：立即下载 2017年ACCA考试**资料！ACCA考试必备！ Section A: Fifteen 2 mark multiple choice questions on a wide range of topics including several on consolidation and interpretation of fina...

立即下载2017年ACCA考试**资料！ACCA考试必备！

　　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.

　　Interpretation questions are unlikely to be straightforward and you should be prepared to analyse a group or a single company with a significant change in the year.

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