2016年9月ACCA考试题型+分值构成分析(F5-P7).pdf

泽稷网校 财务金融证书在线教育领导品牌 2016 年年 9 月月 ACCA 考试题型考试题型 分值构成分析 分值构成分析 F5 P7 ACCA F1 机考 考试科目 企业会计 时间 2 hours 通过分数 50 F1 考试包含 2 个 sections Section A 46 道题目 其中 30 道题 每题 2 分 16 道题 每题 1 分 总分值 是 76 分 Section B 6 道题目 每道题目 4 分 总分值 24 分 所有的题目都是必做题 ACCA F2 机考 考试科目 管理会计 时间 2 hours 通过分数 50 F2 考试包含 2 个 sections Section A 25 道题目 每道题目 2 分 总分值是 70 分 Section B 3 道题目 每道题目 10 分 总分值是 30 分 ACCA F3 机考 考试科目 财务会计 时间 2 hours 通过分数 50 F3 考试包含 2 个 sections Section A 25 道题目 每道题目 2 分 总分值是 70 分 Section B 3 道题目 每道题目 10 分 总分值是 30 分 ACCA F4 机考 Section B Choice of 2 from 3 questions 25 marks each Section A will be a compulsory case study question with typically four or five sub requirements relating to the same scenario information The question will usually assess and link a range of subject areas acrossthe syllabus It will require students to demonstrate high level capabilities to understand the complexities of the case and evaluate relate and apply the information in the case study to the requirements Section B questions are more likely to assess a range of discrete subject areas from the main syllabus section headings They may require evaluation and synthesis of information contained within short scenarios and application of this information to the question requirements ACCA P2 考试题型构成 Section A will consist of one scenario based question worth 50 marks It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting A written part 泽稷网校 财务金融证书在线教育领导品牌 normally covering a particular accounting treatment and ethical and social issues in financial reporting Students will be required to answer two out of three questions in Section B which will normally comprise two questions which will be scenario or case study based and one essay question which may have some computational element Section B could deal with any aspects of the syllabus New accounting standards will feature prominently in this section on initial introduction ACCA P3 考试题型构成 Section A 1 compulsory case study 50 Marks Section B Choice of 2 from 3 questions 25 marks each Section A will be a compulsory case study question with several requirements relating to the same scenario information The question will usually assess and link several subject areas from across the syllabus and will require you to demonstrate high level capabilities to evaluate relate and apply the information in the scenario to the question requirements There will always be some financial or numerical data in the scenario and marks will be available for numerical analysis which supports your written argument Section B questions are more likely to examine discrete subject areas They will be based on short scenarios and you will be expected to apply information from the scenarios to the question requirements ACCA P4 考试题型构成 Section A contains ONE compulsory question of 50 marks 泽稷网校 财务金融证书在线教育领导品牌 Section B is a choice of TWO from three questions each carrying 25 marks There are 3 hours for the exam plus 15 minutes of reading time ACCA P5 考试题型构成 Part A One compulsory question 50 marks Part B Two from three questions each of 25 marks ACCA P7