泽稷教育ACCA编辑为考生总结ACCA P5考试科目的常见问题与疑惑：
 
Q： P5和F5的区别在哪里？
 
A:F5 is at the skills level and tests the candidate's ability in the application and analysis of core management accounting techniques. P5 develops key aspects introduced at the F5 level, with more of a focus on the synthesis and evaluation of the key topics and techniques. P5 also introduces more specialised techniques and current issues in performance management.
 
Q: 很多考生在考P5的时候已经忘记了F5的知识点，有哪些知识点是F5和P5都会涉及到的呢？
 
A：The whole of the F5 syllabus is assumed knowledge for a P5 candidate. It is unlikely that F5 topics will be retested in P5 at the level of detail that is required to pass F5. However, a candidate who does not know the methods and techniques taught for F5 will struggle to complete the tasks in P5, which are to synthesise and evaluate those methods in business scenarios. Refer to the article Bringing forward Paper F5 knowledge and skills into Paper P5.
 
Q：P3和P5考点上有很多重合，他们知识点的分界线在哪里？
 
A：The boundaries between P3 and P5 can be thought of in terms of scope or breadth.
 
P3 takes a much wider view of a business and involves various ways of analysing it such as looking at its environment, resources, capability, structure, culture and performance in a number of different ways.
 
P5 has more of an accounting focus and is more specifically concerned with the measurement, control and improvement of performance in the financial and quantitative sense. Any similarities in subject coverage should be seen in these different contexts.
 
Although some topics will continue to feature in both papers, the focus and contexts will usually be very different. For example, while in P3 candidates may be required to formulate a SWOT analysis in general business terms, in P5 they will only consider how SWOT analysis may help in the performance management process.
 
Q：optimal transfer pricing 会考吗？
 
A：Yes.
 
Q：EIS(enterprise information system) 和ERPS(enterprise resource planning system)是相同的知识点吗？
 
A：EIS refers to the system that is used by the senior executives to plan and control the business. ERPS contains sub-systems with these functions but can also be used to cover the lower-level systems of an organisation.
 
ERPS is often associated with the move to a single database or data store for the organisation's needs. So, these topics are broadly similar but not exactly the same.
 
If the question is addressing strategic information needs, then the preference would be to use EIS as it is more precise. If the question is addressing bringing all functional areas into one system and looking at links to suppliers and customers then ERPS would be used.
 
If the question is addressing strategic information needs, then the preference would be to use EIS as it is more precise. If the question is addressing bringing all functional areas into one system and looking at links to suppliers and customers then ERPS would be used.
 
Q：MENDELOW'S MATRIX会考吗？
 
A：In so far as stakeholder analysis may prove useful then yes, it is examinable.
 
Q：考试的时候我可以看公式表吗？
 
A：Mathematical tables will be provided in the exams (and Annuity tables). Formulae sheet will not be provided with each exam paper but specific formula will be given where a question requires one.
 
Formulae will be given for learning curves and Z scores (or any other credit-scoring formulae). WACC (Weighted Average Cost of Capital) formula will not be given as this is basic knowledge.
 
Q：考生在试卷里引用真是案例会给分吗？
 
A：Yes, provided these are explained sufficiently in order to allow a marker to see their relevance to the question asked.
 
Q：据说ACCA计算题部分比重会降低，那learning curves, data tables and joint-probability tables还考吗？
 
A：Yes, as they are assumed knowledge from the F5 syllabus.
 
Q： pricing在P3和P5里是怎么考的？
 
A：The topic of strategic pricing is not examined in P5 as it is in P3. However, there are obvious price implications related to many questions on performance management and candidates would be expected to comment on these.
 
The solution to Q2 part a) of the December 2010 Paper is a good example of what is expected of candidates.
 
Q： EVA (ECONOMIC VALUE ADDED)是考试重点吗？考察难度怎么样？
 
A：Yes, it is a core area.
 
There are two articles written by a member of the P5 examining team on this subject in Student Accountant. The articles address changes in financial reporting that have affected EVA calculations and will explain in detail what is expected of candidates as a result.
 
Candidates should be able to perform these adjustments in an EVA calculation and be able to explain why these adjustments are necessary. Q1 part a) in the sample questions published from the September and December 2015 exams is a good example of what is expected.
 
Q：是不是考生只要掌握value chain或者mckinsey 7s的其中一种来解释管理者、经营、战略、技术之间的关系就可以了？还是说两种都要掌握？
 
A：Both models are applicable and questions on this area may allow the use of either or may ask for the use of a  particular model.
 
Q：2016年P阶段考试会发生什么变化吗？
 
A：There are no structural changes happening to the professional level exams in 2016.

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