F5

Q: ACCA F5考试中，多少题目是需要计算的，而多少题目是需要分析的？

A: Each exams will aim for approximately 50 per cent of the marks for calculations and 50 per cent for discussion but may go as far as 40:60 either way.

Q：ACCA考试中如何读题才比较高效？

A：Candidates should look at the verb being used in the requirement, for example if asked to identify or briefly describe then bullet points or short sentences will suffice; however if asked to explain or discuss then more detail will be required. Candidates should be guided by the number of marks available and not write two pages for four marks. Candidates should also ensure that if their answer relates to a business scenario that their points reflect that.

Q： ACCA科目的考试主题是什么？

A：The paper's title is Performance Management and therefore this is its theme. Most questions will link to the performance management aspects of accounting.

For example, in the pilot paper the ABC question asked for calculations but went on to ask what a switch to ABC would mean for pricing and profitability. Being able to assess the performance of a business is an important skill in F5.

Q： ACCA考纲中有很多知识点像是不会被考到的，那考生可不可以把重点放在那些热点上呢？

A：Some areas tend to be less frequently examined than others but that does not mean they should be ignored. Candidates are always advised to study the whole syllabus regardless of how often a particular topic has been examined.

Q： Environmental management accounting会不会更容易在计算题中考到？

A：Simple calculations could be examined.

Q： CVP (COST VOLUME PROFIT)会考得多难？

A：CVP will be tested in a lot of depth. Candidates should be able to produce and interpret all of the graphs covered by the syllabus (including a multi-product PV chart), discuss CVP and perform calculations.

Q： ACCA F5里会考察用决策树来做双重决策吗？

A：Yes. But whilst joint probabilities are included, they will not be unreasonably difficult to calculate. Sometimes they may be given in the question.

Q：value of imperfect information会考吗？

A：Yes.  It is in the syllabus.

Q：basic variances会考吗？

A：Yes. Although the F5 syllabus specifically mentions mix and yield, mix and quantity and planning and operating variances, the more basic variances introduced in F2 are still examinable. This is considered to be assumed knowledge in F5.

Q:为什么budgeting并没有在考纲中明确标注，但是却在public sector的题目里被考察到？

A: Any area of the syllabus can be examined in either a public sector or a private sector context.

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