ACCA F1科目是ACCA的第二門科目也是相對(duì)比較簡(jiǎn)單的科目，即使是最簡(jiǎn)單的，但對(duì)于ACCA初學(xué)者來(lái)說(shuō)還是有一定困難的，下面就為大家總結(jié)一下ACCA F2考試攻略，其中包括F2考試特點(diǎn)，復(fù)習(xí)策略，學(xué)習(xí)過(guò)程中碰到的難點(diǎn)等內(nèi)容，希望對(duì)各位考生學(xué)習(xí)ACCA提供幫助！
ACCA F2考試攻略之acca F2考試特點(diǎn)：
和ACCAF1－F3階段課程相比較，F(xiàn)2的課程呈現(xiàn)以下兩個(gè)特點(diǎn)：
*9， 理論結(jié)合應(yīng)用，知識(shí)點(diǎn)可以各自獨(dú)立出題，亦可以相互聯(lián)結(jié)。
第二，核算題目比重相對(duì)多于文字題目。
The F2 examiner revealed that the historic pass rate for this paper is 57% since 2007, so the 58% last time around was about right.
Section A consists of 35 OT items worth two marks each. Section B has three multiple-task questions worth 10 marks each.
The common areas of difficulty are calculation questions in general, number entry items, spreadsheet based questions, standard costing operating statements and net present value questions.
The examiner felt that students needed to improve their exam technique for this paper. If he was teaching the paper-based exam he would advise them to do section B first. Students also needed to appreciate the levels of difficulty in section A. One approach would be to go through the OT and do all the easy ones, then go back and do the harder ones (keeping an eye on the clock at all times).
To be successful in F2 students need to study the full syllabus and practise, practise, practise. The examiner felt it was vital candidates don’t miss the easy questions and, if necessary, they can guess.
ACCA F2考試攻略之ACCA F2學(xué)習(xí)過(guò)程中碰到的難點(diǎn)：
難點(diǎn)就是知識(shí)點(diǎn)太多了前學(xué)后忘，要掌握的理論啊人名啊超多，F(xiàn)23知識(shí)點(diǎn)也不少，不過(guò)解決方法很簡(jiǎn)單，練習(xí)冊(cè)后面的Mix Bank我覺(jué)得也是很好的喚醒記憶的方法，基本上復(fù)習(xí)課看完Mix Bank做完就覺(jué)得自己全記起來(lái)了，所以中間不用擔(dān)心這個(gè)問(wèn)題，認(rèn)真跟著老師進(jìn)度走就行了。當(dāng)然如果有時(shí)間也可以邊學(xué)邊復(fù)習(xí)，效果肯定更好。
