通过率 通过率 每个考季结束后,ACCA将汇总最新考试情况并更新各科目的全球通过率。通过比较不同科目考试通过率,了解学生对各科目内容掌握的情况,也可以通过分析同一科目的历年通过率,了解发展历程。 点击此处查询最新全球通过率
ACCAF7重难考点分析 Sunway-TESACCA Train-the-TrainersConference2012 March2012,ChinaF7FinancialReportingMsSantha CONTENTS 1.Introduction2.Syllabus3.PassRates4.Weaknessofstudents5.HowtoImproveCandidates’Performance6.ImportantTopics Introduction IntroductiontothePaper AimofPaper Todevelopknowledgeandskillsin:...
CPA是60分及格,ACCA是50分pass。两个考试科目的关联性、经我个人学习后总结如下:经济法和F4没有太大关系,UK用的案例法(case law); 税法和F6、P6可以同步学但是相关性不大,税收体制完全不同; 财务成本管理和F9、P4相关性非常大,NPV、WACC等在两种考试里都是每次必考的重点; 会计和F7、P2相关性大,都会涉及合并...
1、ACCA Paper F7 Financial reporting (International,Course slides,For exams in December 2008,Slide 2,Syllabus,Slide 3,Examiner and Fair value less costs to sell (FV CTS,Subsequent changes in FV CTS: Further impairment loss/ loss reversal,Not depreciated,Separately disclosed on face of B/S,IFRS...
通过率 每个考季结束后,ACCA将汇总最新考试情况并更新各科目的全球通过率。通过比较不同科目考试通过率,了解学生对各科目内容掌握的情况,也可以通过分析同一科目的历年通过率,了解发展历程。 此处查询最新全球通过率
General Comments I am pleased to report that candidates’ performance on this diet was much improved compared to recent diets with a pass rate of over 50%. The paper was regarded by most commentators as a fair test where a well-prepared candidate would readily succeed. There appeared to be ...
There was, however a drop in the F7 pass rate, from 51% to 47%. ACCA’s director of Learning, Mary Bishop, said: “we believe that increasingly more students are using the study support materials we have introduced to help them prepare and succeed at these exams.” Some 140,642 student...
Debt instruments: amortised cost To apply this treatment, the instrument must pass two tests; first the business model test and secondly the contractual cash flow characteristics test. Business model test –the entity must intend to hold the financial assets in order to collect the interest...
P2有一大部分是重复F7的内容,但是由于ACCA考试规则规定了必须学完F阶段才能报考P阶段,所以学员对于F7掌握得很好,可以在下一次考试先考P2。这样知识点不会遗忘,学习效率会比较高。 5、F9-P4 如果想要学习4选2的P4的话,可以再F9考完之后学习P4,P4《高级财务管理》是F9《财务管理》的延伸考查,与P1《公司治理,风险...
F7的TAX,我彻底..看了网课也不懂,我有多笨!弄不懂Q2中体现在利润表中的那个INCOME TAX和资产负债表中的那个DEFERRED TAX表达的意思和算法……求懂的童鞋解答一下吧,祝你考试PASS啊啊~