首 页 > 浦江新闻 > ACCA考试常见问题大集合之P2科目
时间: 2016-07-12 来源:浦江财经 作者:flora 点击:
今年是ACCA改革年,不仅ACCA考试将有4次机会,而且F5-F9也逐步实现机考,还有考纲、题型、内容等等均有所小改变,因此随之而来各科问题也增多不少。小伙伴在高兴ACCA考试逐步进入简便模式的同时,也在忧愁新出现的问题会不会给自己带来困惑。那么浦江财经今天就带来ACCA P2的常见问题,“见招拆招”让你安心备考!
Candidates should spend only half of the time allocation for the whole exam on the question. Future candidates should read the examiner’s reports from previous sittings, where it is often explained that a common mistake in exam technique in this exam is to spend too long on Question 1, probably due to the large computational element here, at the expense of time spent on selecting and answering two questions from Section B of the exam
A:A candidate should have an understanding of every element of the syllabus.  In the P2 exam, a wide range of syllabus areas are always examined, and it is definitely better to have a broad knowledge of the principles of all of the topics within the syllabus, than to have a detailed knowledge of only a few, and to ignore others.
Candidates should read journals and periodicals and look at the websites of the International Accounting Standards Board and the 'Big 4' accounting firms (KPMG, PwC, Deloitte, Ernst & Young).
Look out for major issues for users and preparers of financial statements.
Current issues are normally covered by an essay question and therefore if a new accounting standard has been issued then candidates should know the key implications.
If there has been an issue about an accounting standard and an exposure draft or a discussion paper has been issued, then that could be a topic for a question.
Bear in mind that current issues questions do not always deal with specific new standards, or exposure drafts, these questions can also examine any criticisms of existing standards.
A:Candidates should ensure they have good basic group accounting knowledge and can understand and apply the conceptual framework before doing the P2 course. You may like to set a past F7 exam paper as homework to help them assess their abilities.
Q:P2 UK和P2 INT相比有什么区别吗?
A:The UK version of both Paper P2 will:
be based on international accounting standards in the same way as the international versions of the exam
include relevant elements of UK legislation and the regulatory framework of UK GAAP.
include relevant differences between the IFRS for SMEs annd UK GAAP
be written using $ (dollars) as the currency
be based on international terminology.
A:We could do.
A:Yes, and it is very important to show clear workings so that markers can give full credit for method, even where some mistakes have been made in calculations..
A:Although guidance on the starting point under IAS7 is not prescriptive, the suggested solution will follow the illustration within the appendix of the standard and marks will be awarded accordingly.
Q: FRS会考吗?
A:The current version of the IFRS is examinable if it has been issued before the cut-off date of 1 September, 12 months before the start of the exam year. For example, exams from September 2016 to June 2017 will examine standards in issue as at 1 September 2015..
A:This will depend on the question, both could be examinable, and this will be clearly stated within the question scenario..
A:Yes, as long as it illustrates the point the candidate is making and answers the question.
A:Yes, but candidates don't do this particularly well. It hasn't been tested a lot in the past.
Q: F7和P2里考到的financial instruments有很大的不同,对于准备P2的这部分知识点有什么好的建议吗?
A:IFRS 9 is not difficult if candidates learn the basics of the standard. The Approved Content Provider materials cover the areas very well.
Q:如果考题涉及到financial assets and liabilities,考生需要判定哪种standard可以使用吗?
Q:accounting rules和accounting principles有什么区别吗?
A:Principles (eg substance over form) can be applied to a scenario and don't refer to a particular standard. Rules are contained within standards eg impairment.
Generally, candidates find it hard to differentiate between key rules in the standard and those that are not important.
A:We do not want questions to be so technical that candidates can't answer them.
The topic has to be in the syllabus partly due to regulatory reasons but also to give candidates the accounting knowledge required for P7 Advanced Audit and Assurance.
We won't examine reconstructions to the same technical level as in the past and candidates should be able to do the question from the information given in the scenario. Up to 25 marks can be awarded for the answer, part of which will need to be written in an essay style.
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 questions as if they were sitting the exam.
A:Of course, anything in the answer booklet is marked.
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.
For paper P2, often the issue is not language ability but that candidates don't write enough. Candidates often hone in on the conclusion but have missed out the discussion that gets them there. This makes it difficult for them to score enough marks.