ACCA考试马上就要来了，又到了一年一度的考前抱佛脚大赛了！以下是ACCA考官们2015.12月的ACCA考试报告，希望大家看看考官在想什么，以及对你后面的考试和答题有些帮助！

Poor exam technique rather than poor knowledge means student fail, says the F5 examiner.

Q1: A variance question examining mix and yield variances.

Q2: Looked at the theory of constraints and throughput accounting.

Q3: A purely discursive question on budgeting.

Q4: Area of divisional performance.

Q5: Covered limiting factor analysis in a ‘make or buy’ context.

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