参加了3月份ACCA考试的小伙伴们，想必对刚刚过去的4月17号记忆犹新吧，在接到ACCA成绩单的那一刻，心情应该都是无比激动的！为了帮助3月考试失利的小伙伴们渡过难关，今天我们来分析一下ACCA考试中的重灾区——P5这门课。

P5，即高级业绩管理，重在分析、评估在特定公司背景下，哪种业绩管理工具更适用的问题。我们需要对所用的业绩管理工具的优缺点、适用范围有较深的理解，并结合考题环境，站在战略管理层的角度，研究目标该如何实现。

考官的原话是：The paper is one that has analysis,evaluation and above all application at its core and it is a good mantra with which to approach every question in a P5 examination:am I relating the technique to the scenario?am I evaluating its usefulness in this specific situation?

在P5考试中我们要记住一个永恒的真理：没有最好的管理工具，只有最合适的管理工具。

接下来我们逐一列出P5考试中考生要注意的要点及考生常犯的错误。

第一：理解题目，看懂要求。

P5考官在历次考官报告中都着重指出了这个问题。作为中国考生，首先需要攻克的是对英文题意的正确理解，在此基础上正确分析考官的要求，确保答案达到点子上，做到不漏题。

This issue leads directly to the well-worn advice to candidates to‘answer the question asked'.There are……candidates answered a different requirement from the one asked or simply ignored a part of the requirement.There was also a disregard for the suggestions contained within the scenario.

——Examiner’s report March 2017&June 2016

……this means paying specific attention to the question requirement:at P5,questions demand that scenarios are“analysed”，“evaluated”and“assessed”rather than described.Candidates also failed to answer all parts of a requirement……many candidates provided very weak and superficial comments.

——Examiner’s report December 2016

Those candidates who specifically answered the requirements,addressing each part specifically,paying attention to the relevant verbs scored well.

——Examiner’s report December 2016

第二：答题要紧扣案例背景

高级业绩管理这门课重点不再是考察某种管理工具怎么使用，而重在考察在特定背景下，分析用哪种工具更合适的能力。

A good,professional-level answer will go beyond the mere repetition of how a technique works and focus on relating it to the entity's specific environment.

——Examiner’s report March 2017

Candidates need to be aware that performance management is an area which,at an advanced level,is dependent upon situation and environment.A good,professional-level answer will go beyond the mere repetition of how a technique works and focus on relating it to the entity's specific environment.

——Examiner’s report December 2016

Building upon that knowledge,candidates need to be aware that performance management is an area which,at an advanced level,is dependent upon situation and environment……As in previous diets,it was very clear to the marking team that those candidates that had grasped the need for this went on to pass the paper.

——Examiner’s report June 2016.

第三：转变思路：从重理论到重分析应用

考到P阶段，特别是P5这么课，重点不在于对纯记忆的知识进行考察，考生需要培养自己结合特定环境提出合适的管理工具的能力。

Most examinations require a balance of memory work and evaluation/analysis.However,as one goes through the levels（say from F2 to F5 to P5）this balance changes,from pure memory to more analysis.

——Examiner’s report March 2017

……providing a history of how and when such a model was developed,although interesting,adds little benefit when providing advice……The essence of P5 is the application of this knowledge to a practical scenario and it is the demonstration of these skills which will make for a successful response at P5.

——Examiner’s report December 2016

Such a preparation strategy would also focus candidates’minds on producing responses to the questions that were specifically asked and not offering too much information by way of definitions and descriptions of techniques.

——Examiner’s report September 2016

Good candidates distinguish themselves by being aware that if they come to this

examination expecting to repeat memorised material,they will probably score only between 20%and 30%.

——Examiner’s report June 2016.

第四：端正学习态度，理解基础知识。

P5考察的知识水平相当于研究生水平，所以考生要花费更多的时间去学习、理解基础知识。很多考生因为基础阶段的F2、F5免考，相关的知识基础不牢，导致P5挂科多次。

The first step to passing P5 is to have a good grasp of the basic knowledge.

——Examiner’s report March 2017

A lack of basic knowledge was demonstrated by many candidates at this diet–whether this be the inability to adjust a budget by an applicable percentage,or failure to recognise the difference between profitability and liquidity.

——Examiner’s report December 2016

Of course the paper contains elements that are of a technical nature and many of those elements will have been learned in the F level papers–it is always beneficial,therefore,to be aware of the papers that underpin P5 and have a full appreciation of the“taken for granted”knowledge of the content of those papers.

——Examiner’s report September 2016

第五：认真阅读总结：课本、历年考题、考官文章

很多考生得分低的直接原因就是基础知识学的不扎实，听课困难，又不愿意坐下来认真做历年考题，没有认真阅读考官文章。ACCA考试中，如果你静下心把历年考题认真做三遍，归纳总结相关知识点，就没有考不过的道理。

We would strongly advise that candidates use the examiner’s reports and approach articles to ensure that they have the right overall attitude to P5,which is intended to lie at a post-graduate level.

——Examiner’s report March 2017

The advice in past examiner's reports and approach articles does not seem to have been taken up by many candidates.

——Examiner’s report December 2016

第六：话不能说一半：计算结果要有分析支持

很多考生计算出结果后忘记了对结果进行简单的分析，而其实考官阅卷的重点恰恰在于考生的分析能力。

In many instances the discursive elements allow good candidates to score marks quickly compared to numerical calculations–the examining team always support students discussing results and developing these points with regards the impact to the company detailed in the scenario.

——Examiner’s report December 2016

第七：考试中的时间管理技巧，根据分值分配答题时间

The majority of candidates attempted their allocation of three questions and there was little evidence of poor time management in terms of completing the paper.However,the team would like to suggest that candidates spend sufficient time reading the requirements to ensure that they fully understand what is being asked of them.Many candidates wrote long answers based on a question they thought had been asked but was not in line with the requirement.

——Examiner’s report December 2016

The majority of candidates attempted their allocation of three questions although there was some evidence of poor time management overall.The marks awarded to a question and to specific parts of the question are always a useful guide as to the time that should be spent on it.

——Examiner’s report September 2016

第八：4分的professional marks一定要拿到！

一般在P5考试中第一道大题中，会要求考生根据所出具的报告类型，列出正确的格式。这4分考生一定不要失去！

As has become common,those candidates who had practised writing professional answers prior to the examination performed admirably in the presentation area（4 marks）。The markers were looking for suitable report headings,an introduction,a logical structure,signposted by the good use of subheadings in the answer,and a clear,concise style.

——Examiner’s report March 2017

It should also be noted that candidates scored well on professional marks on this diet,and future candidates should be aware that well-structured,professional answers are essential to score these marks.

——Examiner’s report December 2016

Particularly disappointing was the poor performance of many candidates in the Professional marks section of question 1.It is very easy to score full marks on this part of the question by ensuring that the Report addresses its reader with a concise indication of the subject matter and the date of the Report,an introductory paragraph which highlights the material that the Report will address,subheadings for each section and a discussion in professional,clear language.

——Examiner’s report September 2016

在P5考试中，出现的大部分问题其实都是一样的，考官在每次报告中强调的重点也是一样的，如果考生把上面的八个问题给解决了，相信P5通过那天马上就要来了，各位小伙伴们，加油！

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