學員們在學習ACCA的過程中，總會遇到各種各樣的問題，下面小編為大家整理了學習F7過程中大家常常會遇到的問題。

F7

Q: ACCA F7考試題型是怎樣的？

A: All questions in the F7 exam are compulsory.   The F7 exam contains a mix of objective test and longer style questions with a duration of 3 hours and 15 minutes.  The reading and planning time has been removed from September 2016 hence candidates may use the total exam time however suits them best.   From September 2016, the F7 paper will also be available as a computer based exam (CBE).   The pass mark continues to be 50%.

Q： ACCA F7考試全部都是計算題嗎？還是說理論知識也需要復習？

A：It is important that a candidate sitting the F7 exam has a good grasp of theoretical elements of the course as well as being able to prepare calculations, make accounting adjustments and prepare financial statements.   For example, many of the outcomes in the study guide begin with ‘explain’ or ‘describe’ or ‘discuss’.

Q：計算題和比率分析法的考題比重各占多少？

A：It will differ from question to question but the marking guide is generally weighted towards commentary that makes use of calculated ratios and the scenario details written by the examiner.

Candidates are encouraged to look at the marking guides for past exam papers where this point is illustrated.

Q：閱卷老師在閱卷過程中，如何解決不同國家的考生使用不同版本（或者新舊版本）教材的問題？

A：If a candidate answers using the more recent version of the standard when the older version was examinable, markers will take this into account when awarding marks and appropriate credit will be given.

However, if according to the examinable documents a candidate should be using the most recent version but answers with an older version, fewer marks will be awarded.

Q：如果考生學的是不同的合并報表，會對考試有什么影響嗎？

A：Appropriate credit will be given as long as the student has answered the question and their workings are clear.

Q：考生如何才能更好地備考F7和P2？

A：We have evidence that many candidates do not practise exam questions prior to the exam but simply read the questions and model answers together. Candidates are advised to practise the papers as if they were sitting the exam.

Q： ACCA閱卷官對于考生的英語水平要求會不會很高？

A：ACCA markers do not penalise candidates with English as a second language but they need to be able understand what candidates are trying to say.

Q：考生在哪里可以看到官方的ACCA考綱？

A：Candidates and tuition providers are advised to regularly review the syllabus guidance published on the ACCA website.

Q：考生如何得知IFRS哪個部分在F7中會被考到？

A：The ACCA website contains a list of examinable documents for F7 Financial Reporting and for P2 Corporate Reporting.

Q： IFRS15會被考到嗎？

A：Yes. IFRS15 was issued in May 2014.  The standard replaces IAS11 Construction Contracts and IAS18 Revenue.   IFRS15 is listed as an examinable document within ACCA F7 Financial Reporting and P2 Corporate Reporting.

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