Q: ACCA F7考试题型是怎样的？

A: All questions in the F7 exam are compulsory.   The F7 exam contains a mix of objective test and longer style questions with a duration of 3 hours and 15 minutes.  The reading and planning time has been removed from September 2016 hence candidates may use the total exam time however suits them best.   From September 2016, the F7 paper will also be available as a computer based exam (CBE).   The pass mark continues to be 50%.

Q： ACCA F7考试全部都是计算题吗？还是说理论知识也需要复习？

A：It is important that a candidate sitting the F7 exam has a good grasp of theoretical elements of the course as well as being able to prepare calculations, make accounting adjustments and prepare financial statements.   For example, many of the outcomes in the study guide begin with ‘explain’ or ‘describe’ or ‘discuss’.

Q：计算题和比率分析法的考题比重各占多少？

A：It will differ from question to question but the marking guide is generally weighted towards commentary that makes use of calculated ratios and the scenario details written by the examiner.

Candidates are encouraged to look at the marking guides for past exam papers where this point is illustrated.

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