INFORMATION

资讯

ACCA跟我学 > 资讯 > 考试资讯 > 考官文章 > FA 技术性文章

FA 技术性文章

编辑:acca/时间:2018-11-14/浏览:45 views

Discounts
This article considers the application of IFRS 15, Revenue from Contracts with Customers and the impact it will have on accounting for prompt payment discounts.

Cash flow statements
This article considers the statement of cash flows of which it assumes no prior knowledge and explains how to calculate cash flows and where those cash flows are presented in the statement of cash flows.

Preparing a group statement of financial position
Tom Clendon, a lecturer at FTMS in Singapore, provides a brief overview.

Preparing simple consolidated financial statements 
This article focuses on some of the main principles of consolidated financial statements that an F3/FFA candidate must be able to understand and provides examples of how they may be tested in multiple-choice questions.

Trade receivables
Trade receivables, irrecoverable debts and allowances for receivables.

Adjustments to financial statements
How to treat the main possible post trial balance adjustments.

学习辅助视频

F3科目多任务题建议

F3 MTQ advice

来自BPP的Libby Morris介绍了2014年启用的F3科目机考内容变动情况。

 

给重考考生的建议

Advice for students retaking exams

本视频就学员如何在下一次考试中转败为赢给出了一些建议,包括对于失败应当如何反思、如何撰写高效的学习计划,历年真题应该如何练习。

 

大纲更新

 

考官指南: F3科目架构调整

Examiner’s guidance: Changes to the structure of F3

F3科目上机考试自2014年2月26日起、笔试从2014年6月起,将采用新的考试架构。两种考试都包含两部分内容:A部分包含35道客观题,每题2分;B部分包含2道多任务题,每题15分。

 

考试技巧

 

F3 – A guide to using the examiner’s reports
Guidance to help you if you are taking the F3 exam for the first time as this takes you through how to use the examiner’s reports as part of your revision phase as directed by the self-study guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.

F3 – A guide to reflection for retake students
Guidance to help you if you are retaking the F3 exam as this takes you through the process of reflection using the examiner’s reports as directed in the retake guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.

单项选择题应该如何答

How to answer multiple-choice questions

顺利完成多任务题需要具备一系列能力和考试技巧。按照本文介绍的步骤,将帮助考生取得理想的分数。

机考

Computer-based exams

本文介绍了机考的优势、参加ACCA现阶段机考的注意事项,并介绍了不同的题型。

如何备考知识模块考试

How to prepare for Knowledge module exams

本文介绍了准备知识模块考试的关键步骤,简要探讨了ACCA网站上提供的丰富资源。这些资源都可以作为学员的备考指南。