本文内容较为基础，适合刚入门的ACCA学员阅读（老司机随意），为了体现ACCA对英语的要求我们没有翻译QA中的A部分，请自行阅读理解：

ACCA F1 FAQs

Q： ACCA官网只提供了 F1/F2/F3样卷各一篇，之后会不会出更多F1/F2/F3的样卷？

A：No, there are no plans to publish more F1, F2 and F3 papers on our website. Please read the study guides produced by our official publishers for further examples of exam questions.

Q：ACCA官网上发布的考纲以及考官文章都是美国和英国的ACCA老师写的，那会不会不适合中国学生看？

A：The syllabus covers relatively few theories or models. Those selected are well-known and easy to understand. The idea is that candidates should understand how theories or models help people to think about issues. Inclusion of a theory or model does not necessarily mean that it is regarded as being the best in its area or well-validated.

Q：ACCA场景案例分析题在多项选择题中比重增加，会不会导致考试难度上升？

A：We have analysed our candidates' exam results and found no evidence of a difference in pass rates for this type of question as compared with other types.

We have included scenario-type questions in this paper to better prepare candidates for papers F2 and F3, where they need to apply their knowledge more than remember facts.

"Scenarios" on this paper are generally short and tuition providers are now much better at preparing candidates for the wide range of question styles they will encounter.

Q：ACCA考题是怎么考察考纲上的知识点的？

A：Most questions are dedicated to only one subject area of the study guide; questions will not combine areas nor will one scenario be used as the basis for more than one question.

There are an equal number of questions drawn from each area of the syllabus, whether candidates are doing a computer-based or paper-based exam.This means about eight or nine questions for each section of the syllabus.

Q：ACCA机考和笔试，哪个通过率更高？

A：Pass rates for the two exams are broadly similar. We have found that candidates tend to choose the exam type which is convenient for them, rather than just a particular format because they think it will be easier.

Q： ACCA F1中考察的知识点为P3的学习打下了基础，然而P3却是出了名的写写写考试，不像F1的答案都很短。这样会不会导致P3的通过率下降？

A：No, because candidates have to take exam F4 before P3, and F4 contains questions requiring essay-style answers. Candidates will have plenty of practice in writing essay-style answers in the run up to their P3 exams.

Q： ACCA F1里的economics相关知识点从考纲中删掉了吗？

A：No, it is included within Section A of the new syllabus and a new subject area A5 has been added, focusing on basic aspects of micro economics.

Q：在2014年2月的改革中，ACCA F1做了哪些结构性的变动？

A：From February 2014 the CBE and paper based exams for F1 changed from the old format of 50 two mark objective test questions to a new structure. The new structure has 30 two mark objective test questions, 16 one mark questions and six four-mark questions. The style of the paper now allows ACCA to examine more application than was possible under the old format, but ensures that a sufficient breadth of the syllabus can be assessed on each occasion. Each of the four mark questions assesses one of the main sections/syllabus headings of the syllabus.

Q： ACCA考试只会考察ACCA考纲上所列举的知识点吗？

A：The syllabus covers relatively few theories or models. Those selected are well known and relatively straightforward to understand. The idea is that candidates should understand how theories or models help people think about issues. The inclusion of a theory or model does not necessarily mean that this is regarded as the only relevant theory in the area, but is one that is most well recognised in the management literature. F1 will not examine specific theories or models which are not explicitly named somewhere in the syllabus, so it is worth gaining a good knowledge and understanding of those which are.

Q：ACCA F1考纲以及案例分析的题目会不会增加F1考试的难度？

A：We have analysed our candidates' exam results and found no significant evidence of a difference in pass rates for this type of question as compared with other types. However, this type of question makes the question more practical and relevant for the workplace and therefore increases the validity of the examination as a whole.

We have included scenario-type questions in this examination to better prepare candidates for the Fundamentals Skills module, where they need to apply their knowledge further.

Q： ACCA F1考试会有计算题吗？

A：F1 is mainly an examination testing verbal knowledge and skills. However, there are aspects of the syllabus such as subject areas A4 and A5 which examine macro and micro economics, which may involve some calculations. Example of these would be questions about aggregate demand in the economy and those involving elasticity and cross-elasticity of demand.

Q：为什么有时候ACCA F1考试的通过率比F2或F3的通过率都高呢？

A：Candidates for F1 are usually well prepared for their examinations and the F1 syllabus is a very broad and knowledge based syllabus about business in general.  Some candidates may have acquired knowledge of many of the business areas covered in the exam before they registered with ACCA in previous studies but also through their exposure to business media.  But mainly the preparedness of candidates can be attributed to the excellent coverage of this examination in the official study texts and by tuition providers.  Currently pass rates for F1 appear to be settling down and we would expect them to become more consistent with those of F2 and F3 over time.

Q：近期，ACCA F1考纲的大变动是哪些？

A：Apart from the wider assessment of economics to include more on micro economics in subject area A5 introduced a couple of years ago, more recently F1 has widened its scope to include new areas on modern ways of structuring businesses such as the growth of shared service centres, outsourcing, offshoring and the emergence of boundaryless, modular, hollow and virtual organisations. The ACCA study textbooks are now expected to cover these new areas. Some other areas in leadership, communication and personal effectiveness have now been combined and rationalised. For  a review of the summary of changes in the F1 syllabus candidates should refer to the Study Guide for the examination on the ACCA website.

ACCA F2 FAQs

Q： ACCA官网只提供了 F1/F2/F3样卷各一篇，之后会不会出更多F1/F2/F3的样卷？

A：No, there are no plans to publish more F1, F2 and F3 papers on our website. Please read the study guides produced by our official publishers for further examples of exam questions.

Q： ACCA F2考试范围就是考纲上的知识点吗？

A：As there are 50 questions on each exam there is plenty of scope for the examiner to ensure that the whole syllabus is tested. This holds true for the paper-based and computer-based exams. Candidates are advised to study the whole syllabus in preparation for the exam.

Q：ACCA F2的study guide里有五个部分，针对ACCA考试而言，哪个部分是重点呢？

A：The five sections are not represented by equal numbers of questions (or marks) in the exam.

Candidates should analyse the F2 specimen exam to identify how many of the questions (and marks) relate to each study guide section.

Q： ACCA F2考纲上AREA C3(A)里要求针对principle budget factor给出解释，需要提供数据吗？

A：Candidates would be expected to be able to identify the principal budget factor in a given situation and to know that this would be the starting point for budget construction.

Simple calculations are expected, for example, candidates should be able to calculate the amount of production possible from a given number of labour hours.

However, questions would not be set where different uses of a scarce resource have to be ranked by contribution per unit of the limiting factor.

Q：ACCA F2考纲要求掌握master budget,那考生需要非常了解financial position的statement格式吗？

A：No, candidates do not need to learn the format of statements of financial position or the format of income statements.

Q:ACCA考纲上的discussion部分在考试中如何考察呢？

A: For example, candidates could be asked to identify the advantages or disadvantages of methods or techniques.

ACCA F3 FAQs

Q：ACCA F3的考试题型有哪些？

A：All questions in the F3 exam are compulsory. The F3 exam contains 35 objective test (OT) questions which are each worth 2 marks. There are also two 15-mark multi-task questions (MTQ). The F3 exam is available in paper-based and computer-based exam formats. The MTQs cover financial statements preparation (for either a sole trader or a company) and group accounting.

Q：ACCA学员在哪里可以找到考纲？

A：Candidates and tuition providers are advised to regularly review the syllabus guidance published on the ACCA website.

Q：ACCA F3考试中IFRS会如何考察？

A：The ACCA website contains a list of examinable documents for F3 Financial Accounting.

Q：ACCA官网只提供了 F1/F2/F3样卷各一篇，之后会不会出更多F1/F2/F3的样卷？

A：No, there are not plans to publish more F1, F2 and F3 papers on our website. Please read the study guides produced by our official publishers for further examples of exam questions.

Q：ACCA F3会考IFRS15吗？

A：No. Although IFRS15 was issued in May 2014, it is not examinable in F3 in the period to August 2016.  F3 will continue to apply the principles of IAS18 Revenue.   IFRS15 is listed as an examinable document for F7 Financial Reporting and P2 Corporate Reporting.

Q：为什么partnership不在ACCA F3的考纲之列？

The FFA/F3 syllabus is designed to be suitable for candidates without any existing knowledge of the subject. Consequently the syllabus coverage is wide.

We felt that including detailed accounting of partnerships would make the syllabus unwieldy.  However, the basic concept of what a partnership is continues to be part of the syllabus - just not the detailed accounting.

The impact of this on all other ACCA papers is minimal. Once candidates have understood the basic accounting principles for a business, these are easily transferrable to any business structure.

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