学员们在学习ACCA的过程中，总会遇到各种各样的问题，下面小编为大家整理了学习F7过程中大家常常会遇到的问题。

F7

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.

Q：阅卷老师在阅卷过程中，如何解决不同国家的考生使用不同版本（或者新旧版本）教材的问题？

A：If a candidate answers using the more recent version of the standard when the older version was examinable, markers will take this into account when awarding marks and appropriate credit will be given.

However, if according to the examinable documents a candidate should be using the most recent version but answers with an older version, fewer marks will be awarded.

Q：如果考生学的是不同的合并报表，会对考试有什么影响吗？

A：Appropriate credit will be given as long as the student has answered the question and their workings are clear.

Q：考生如何才能更好地备考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 papers as if they were sitting the exam.

Q： ACCA阅卷官对于考生的英语水平要求会不会很高？

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.

Q：考生在哪里可以看到官方的ACCA考纲？

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

Q：考生如何得知IFRS哪个部分在F7中会被考到？

A：The ACCA website contains a list of examinable documents for F7 Financial Reporting and for P2 Corporate Reporting.

Q： IFRS15会被考到吗？

A：Yes. IFRS15 was issued in May 2014.  The standard replaces IAS11 Construction Contracts and IAS18 Revenue.   IFRS15 is listed as an examinable document within ACCA F7 Financial Reporting and P2 Corporate Reporting.

2017 ACCA学习资料大礼包（内含ACCA历年真题、考官文章、考官报告、备考宝典等实用学习资料），关注微信公众号：泽稷ACCA考友论坛（ID：zejiacca）即可领取：