P2

Q：在P2考试里，价值50分的第一大题，我应该花多长时间答价值50分的第一大题？

Candidates should spend only half of the time allocation for the whole exam on the question. Future candidates should read the examiner’s reports from previous sittings, where it is often explained that a common mistake in exam technique in this exam is to spend too long on Question 1, probably due to the large computational element here, at the expense of time spent on selecting and answering two questions from Section B of the exam

Q：我的复习方针就是只学那些重点知识并做相关的习题就可以了，这是最好的复习方法吗？

A：A candidate should have an understanding of every element of the syllabus.  In the P2 exam, a wide range of syllabus areas are always examined, and it is definitely better to have a broad knowledge of the principles of all of the topics within the syllabus, than to have a detailed knowledge of only a few, and to ignore others.

Q：考生如何才能掌握考纲上的最新热点？

Candidates should read journals and periodicals and look at the websites of the International Accounting Standards Board and the 'Big 4' accounting firms (KPMG, PwC, Deloitte, Ernst & Young).

Look out for major issues for users and preparers of financial statements.

Current issues are normally covered by an essay question and therefore if a new accounting standard has been issued then candidates should know the key implications.

If there has been an issue about an accounting standard and an exposure draft or a discussion paper has been issued, then that could be a topic for a question.

Bear in mind that current issues questions do not always deal with specific new standards, or exposure drafts, these questions can also examine any criticisms of existing standards.

Q：是不是那些参加并通过F7考试的考生复习P1会比那些免考F7的考生更高效？

A：Candidates should ensure they have good basic group accounting knowledge and can understand and apply the conceptual framework before doing the P2 course. You may like to set a past F7 exam paper as homework to help them assess their abilities.

Q： P2 UK和P2 INT相比有什么区别吗?

A：The UK version of both Paper P2 will:

be based on international accounting standards in the same way as the international versions of the exam

include relevant elements of UK legislation and the regulatory framework of UK GAAP.

include relevant differences between the IFRS for SMEs annd UK GAAP

be written using $ (dollars) as the currency

be based on international terminology.

Q：会在分公司这个知识点下考察资产减值吗？

A：We could do.

Q:是不是只要给出具体的解题步骤，即使最后答案错了也是给分的？

A:Yes, and it is very important to show clear workings so that markers can give full credit for method, even where some mistakes have been made in calculations..

Q：关于现金流的问题，最先写的点是什么？

A：Although guidance on the starting point under IAS7 is not prescriptive, the suggested solution will follow the illustration within the appendix of the standard and marks will be awarded accordingly.

Q： FRS会考吗？

A：The current version of the IFRS is examinable if it has been issued before the cut-off date of 1 September, 12 months before the start of the exam year. For example, exams from September 2016 to June 2017 will examine standards in issue as at 1 September 2015..

Q：题干中会给出全部或者部分商誉计量吗？

A：This will depend on the question, both could be examinable, and this will be clearly stated within the question scenario..

Q：在考试中可以使用局部知识来翻译解释问题吗？

A：Yes, as long as it illustrates the point the candidate is making and answers the question.

Q：RECONCILIATION OF GROUP-RETAINED EARNINGS会考吗?

A：Yes, but candidates don't do this particularly well. It hasn't been tested a lot in the past.

Q： F7和P2里考到的financial instruments有很大的不同，对于准备P2的这部分知识点有什么好的建议吗？

A：IFRS 9 is not difficult if candidates learn the basics of the standard. The Approved Content Provider materials cover the areas very well.

Q：如果考题涉及到financial assets and liabilities，考生需要判定哪种standard可以使用吗？

A：Yes.

Q：accounting rules和accounting principles有什么区别吗？

A：Principles (eg substance over form) can be applied to a scenario and don't refer to a particular standard. Rules are contained within standards eg impairment.

Generally, candidates find it hard to differentiate between key rules in the standard and those that are not important.

Q：关于reconstruction这个知识点自从2010年考纲变动后就扩充了相关知识点，但是这个知识点会考得多难？一些比较老的真题卷（07年以前的）考到的问题都非常专业。

A：We do not want questions to be so technical that candidates can't answer them.

The topic has to be in the syllabus partly due to regulatory reasons but also to give candidates the accounting knowledge required for P7 Advanced Audit and Assurance.

We won't examine reconstructions to the same technical level as in the past and candidates should be able to do the question from the information given in the scenario. Up to 25 marks can be awarded for the answer, part of which will need to be written in an essay style.

Q：怎样才能更好地备考F7和P2？

A：We have evidence that many candidates do not practise exam questions prior to the exam but simply read the questions and model answers together.

Candidates are advised to practise the questions as if they were sitting the exam.

Q：如果在合并财务报表中，有部分解题步骤没有引用回到财务报表中，那这部分解题步骤算分吗？

A：Of course, anything in the answer booklet is marked.

Q：ACCA考试对英语要求很高吗？

A：ACCA markers do not penalise candidates with English as a second language but they need to be able understand what candidates are trying to say.

For paper P2, often the issue is not language ability but that candidates don't write enough. Candidates often hone in on the conclusion but have missed out the discussion that gets them there. This makes it difficult for them to score enough marks.

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