ACCA F7科目介绍:

  F7《财务报告》是F3《财务会计》的后续课程或说是升级课程。

  F7大纲以概念框架开始,概念框架包括有用信息的质量特征还有一些在F3中已经学习过的基础会计知识。接下来,大纲会更详绅地介绍管理框架和会计准则的制定过程,大纲的主要部分是介绍根据公认会计准则(GAAP)和相关会计准则下,独立公司的和集团公司的财务信息报告。最后,大纲介绍了财务报告中信息的分析和理解。高顿小编再送一个9月ACCA资料包自提,戳:ACCA资料【新手指南】+讲义+解析音频

  acca f7考试题型:

  一、选择题:

  想要在选择题上拿分,就要对F7书上的各类知识点达到熟悉的程度。对于ACCA新增的选择题,是没有重点可以依靠的,会涉及考纲所有的角落,因此学懂学全知识点才是硬道理,万万不能投机取巧。

  ps:先练后面的大题再练选择题会简单很多。

  二、报表题:

  一定一定一定要把表的框架(模板)记住,并且是在练了大量题的基础上达到熟练的程度。我比较喜欢的做报表题的顺序是先根据information写working再列报表框架,这样使得报表干净整洁,不会被框架限定住也不会遗漏一些item。

  三、ratio analysis:

  一般都是15分大题,其中有5分的ratio的计算题,至少10分写analysis。在写分析的时候可以先把分析的三大部分—profitability、liquidity、gearing的框架列出来,在时间宽松的情况下可以一个一个按顺序写完,但如果时间紧,就先把每个部分的基本分析,如各个ratio是多少,是上升还是下降写出来,再有时间就可以深入分析,这样的话easy mark是可以完全拿到的! 最后很重要的是在考前一个星期模拟考,找到适合自己的做题时间同时规定好每道题的做题时间,精确到每个小题是用时几分钟,最后至少留10~15分钟的机动时间。

ACCA考试:如何利用F7真题快速通过F7考试

  ACCA F7考试重点:

  I. The accounting problem

  Before IAS37 provisions were recognized on the basis of prudence, little guidance was given on when a provision should be recognized and how it should be measured. This gave rise to inconsistencies, and also allowed profits to be manipulated.

  Some problems are noted below:

  (a) Provisions could be recognized on the basis of management intentions, rather than on any obligation to be entity;

  (b) Several items could be combined into one large provision. There were known as ‘big bath’ provisions;

  (c) A provision could be created for one purpose and then used for another;

  (d) Poor disclosure made it difficult to assess the effect of provisions on reported profits. In particular, provisions could be created when profits were high and released when profits were low in order to smooth profits.

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