acca考试经验:acca P2的学习方法
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acca考试经验:acca P2学习方法:
P2 Corporate Reporting将改名为Strategic Business Reporting,依然是必考科目。新的科目将会继承P2原有的知识点,经过比较新老科目的考纲后发现,新的科目只是在原来P2的基础上重新做了编排,并没有新增或减少什么值得特别注意的知识。所以从这个角度上来讲,Strategic Business Reporting就是原来的Corporate Reporting。
P2在acca考试中的难度其实还是不小的,那么accaer要如何学习P2呢?首先我们可以分析一下P2这一科的考试结构。
在考试形式方面,改版后,将不设选做题,所有考题都必须回答。
accaP2考核能力:在学习完P2战略业务报告后,acca考生应该能够做到以下几点
A将基本的道德和专业原则应用于伦理困境,并讨论不道德行为的后果B评估财务报告框架的适当性,并讨论会计监管体系的变化C在报告财务业绩时做出专业判断D编制财务报表E解释财务报表对不同利益相关者的意义F解释沟通监管对财务报告的影响
P2的编表是需要一定的计算基础的,你如果对基本的F3、F7知识掌握不全的话是很难做好这一步的,但是对于已经对过往知识记忆不清或者时间紧迫的同学,我强力热推荐你把历年的Q1翻出来多做几遍,这样做可能有风险,但是好处是非常显然的,在列表的时候,你能列出一个大概的框架,把你能写出来的知识点列上去,你最起码能哪一个趋近于在Q1的列表中拿到一个趋近于及格的分数。
如果题目中很多小知识点都是我不知道的,但是这个时候,大家一定要调节好心态,首先列出一个大表的框架,尽自己所能去完善它,你一定要相信,如果你认真复习了但是考试中还是出现你觉得奇怪或不理解的内容,镇定下来,因为我相信那也同样是大部分考生所不能理解的问题。在P2的题目中,万年不变的就是它的ethic的涉及,对于这一块的8分,小编可以直接的和大家说,直接去背历年这一块的答案吧,真的是送分。
P2学习方法一:做题之后做总结
在此中公acca小编详细的分享一下怎么做题和做总结。
(1) 首先在答案上画出知识点或者得分点,这一点非常重要,大家都知道examiner的压力大,是不会一点点看你的答案的,这个是后你能写出得分点去吸引他的注意给你相应的分数是非常重要的。
(2) 第二,在你勾出得分点后再次阅读考卷的答案,以确保得分点完善。在此,对于基础薄弱的同学可能有时会遗漏得分点,我建议大家可以在历年答案的最后看看,那里一般都有考官对于每个大题得分点的介绍,但是那只是大概,详细的得分点和acca会计术语的描述都是你应该勾出的。
(3) 第三:在确定所有的得分点以后,把每个题目所涉及的得分点誊写在笔记本上。同学们,不要嫌麻烦,这真的很有用,在以后你回来反复复习的时候,你可以直接看或者背自己总结的得分点而不是看答案,这可以给你节约时间而且加强记忆。
(4) 第四:就是背,一遍遍写一遍遍背。
(5) 针对P2这一科,可以做个二次总结。这一点是针对于会计准则而言的,在做完一次总结以后会把不同准则在考卷上所涉及的知识点直接归类(注意:我这里单单指的是考卷的知识点。)例如:IAS 16 — Property, Plant andEquipment会把历年涉及它的所有题目翻出来,把事先整理好的关于此方面的知识点再誊写一次,在背书的时候是背来自考题的知识点而不是书。
如果你想pass而又不能找到更有效的方法,推荐你就先这样做,等你慢慢深入了能总结出自己更有效的学习方法当然就更好啦。这是笨办法,但绝对是对挺有用的办法。
P2学习方法二:具体方法就是上网买个缩减版全英的会计准则背下来,大家其实也可以试试这一种,相信如果你背完以后再去做题加以巩固的话,这绝对是一种比较保险的方法。
acca P2 Exam Tips 2017 Session
Kaplan
Do not ignore ethics it appears in every section A question and could have up 10 marks.
Always apply your 5 standard workings when doing CSFP. This will help ensure easy marks are picked up and it is easier for the marker to follow what you have done.
Do not ignore the current issue question. Often it contains numerical aspects of an accounting standard you are familiar with as well as the current issue. E.g. reviewing the use of FV and the new rules on financial assets in IFRS 9.
Practise as many questions as possible across the syllabus, and don’t only concentrate on consolidation. Practice writing out pro-formas so you can do this quickly and efficiently on exam day.
Use the reading time effectively – decide which question you are not going to attempt from Section B and then read the Section A question.
If you need help with Accounting Standards, read Clare Finch’s guide to IFRS.
If you struggle with Groups, read Tom Clendon’s guide to Group accounts
Consolidation is hugely important but you can’t pass the exam on this alone – a significant number of marks in the consolidation tests your understanding of other accounting standards.
Don’t overrun your time on part A of question 1. There are often easier marks available in pasts B & C.
If you can’t do something ignore it and move on – time is very tight and there is no point staring at a blank piece of paper if you really don’t know what to do.
In addition to consolidation the examiner is particularly keen on:
Revenue Recognition
Financial Instruments
Pensions
Deferred Tax
Reconstruction of insolvent company
Foreign Currency
Impairment
The examiner writes articles that are published on accaglobal.com – search for "Graham Holt".
An understanding of the Accounting framework is vital in being able to discuss any issues surrounding an accounting standard or proposed change to that standard.
Unlike F7, there are very few marks, if any, for simple figures in the Consolidation exercise. Marks are concentrated on the adjustments and detailed computations of key group issues, like Goodwill, NCI etc. Make sure your workings are clear and fully explain any adjustments you make to comply with relevant IFRS.
Do not treat the Consolidation exercise as being all 50 marks of question 1. It will typically be 35 so allocate the correct time to it and the other elements in Q1.
In scenario style questions in section B, be sure to state the relevant accounting standard for any advice that you give, together with the relevant rules from the standard and then subsequently state the advice on correct treatment of facts in the scenario. Don’t be tempted to jump straight to a statement of the correct treatment as marks will not be maximised by doing this. Read articles and read around the subject.
Remember
Do not add up the accounts.
Start each question on a fresh page.
BE NEAT in the exam.
Time management (or lack of it!) is the most common reason for failure.
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