青海省考生想知道ACCA的科目F2怎么备考？

发布时间：2020-01-10

学习ACCA，不仅是为了给自己的简历上增添一个拿的出手的证书，更是因为ACCA完整的知识体系，充实自己的大学生活。我认为，每一份努力都会有回报，只要功夫下的多，就没有什么事情做不好。这一份ACCA MA（F2）的备考技巧请大家收藏起来哦~

报考建议

F2的考试一般建议大家在结课之后一个月左右考试，因为F2是一门刷题型的科目，需要留出足够的做题，并且考前也需要模拟考进行练习；但也不宜太晚考，有些需要记忆的知识点容易遗忘。因此，F2最简单也是最直截了当的复习技巧就是题海战术，当然大家可以根据自己的实际情况进行调整，如果备考时间充裕，也可以缩短备考时间，如果碰上了学校的考试周，或者有自己的比较忙的事情，也可以适当拉长。

备考建议 

① 备考初期：F2主要以刷题为主。F2是管理会计，偏计算，但是计算水平要求其实也很低，重要的是细心点，把题看懂。

在ACCA的官网中也有样卷与模考卷可以练习，其中样卷是可以免费进入，进行练习的，模考卷的练习是需要付7英镑的费用。：

② 临考准备：如果大家已经看完网课，也做了一定量的习题了后，这个时候应该要明确自己薄弱的地方在哪里。哪部分知识点比较薄弱，就花费多一点的时间去复习，反之就少花费一点时间。建议大家可以像考试一样，在电脑上认真地花两个小时做一套模拟卷，并且进行批改，看看自己在考试中会遇到什么问题。

如果觉得两个小时的时间不够，做不完，说明做题的速度不够，需要提高做题速度。那么再做一遍题库，或者找其他的练习册再进行题海战略是必要的。

如果发现某个知识点的题目都需要花特别多的时间，或错误率非常高，那么说明对这部分的知识掌握的并不是很好，需要再次反复去巩固这部分的知识点，这部分有关的网课以及习题是需要再重新回顾1-2遍的。

如果觉得用电脑看题自己非常不适应，会非常影响自己的思路和速度，那么平时就不要在纸质的练习册上做题了，应该多练练，比如可以在电脑上做电子版的练习册或题库，使自己更适应机考。

总之大家可以通过模拟考的形式明确自己的弱点，进行加强后再在考试前练习一次，这样考试前就不会太紧张。但考试紧张也是会在所难的，所以就要要求大家及时调整心态，快速找回考试状态。

F2知识点总结

1. Data and information:

Unprocessed --->data; Processed --->information

2. Quality of good information

“ACCURATE”

3. Mission statement(abstract) ---> Objective(SMART) --->Strategy(Possible course of action)

4. Planning (establishing the objectives& selecting appropriate strategies)

5. Control(compare plans with actual results, reviewed and made changes)

6. The relationship between planning, decision making and control

7. Management   information Strategic information

幻想一步成功者突遭失败，会觉得浪费了时间，付出了精力，却认为没有任何收获；在失败面前，懦弱者痛苦迷茫，彷徨畏缩；而强者却坚持不懈，紧追不舍。各位ACCAer们加油，期待听到你们3月份考试成功的好消息~

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

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(iii) Can audit teams cross sell services to their clients? (4 marks)

Required:

For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should

be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions.

正确答案：
(iii) Cross selling services
The practice of cross selling is intended to give incentives to members of audit teams to concentrate their efforts on the
selling of non-audit services to audit clients.
It is not inappropriate for an audit firm to cross sell or for members of the audit team to recognise on an ongoing basis
the need of a client to have non audit services. However it should not be an aim of the audit team member to seek out
such opportunities.
Boleyn should have policies and procedures to ensure that, in relation to each audit client:
■ the objectives of the members of the audit team do not include selling of non-audit services to the audit client;
■ the criteria for evaluating the performance of members of the audit team do not include success in selling nonaudit
services to the audit client;
■ no specific element of remuneration of a member of the audit team and no decision concerning promotion within
the audit firm is based on his or her success in selling non-audit services to the audit client; and
■ the ethics partner being available for consultation when needed.
Therefore objectives such as the following are inappropriate:
■ to meet a quota of opportunities;
■ to specifically make time to discuss with clients which non-audit services they should consider;
■ to develop identified selling opportunities.
An audit engagement partner’s performance should be judged on the quality and integrity of the audit only. There are
no restrictions on normal partnership profit-sharing arrangements.

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(b) How might the marketing mix vary between the three channels Helen is considering using? (8 marks)

正确答案：
(b) The analysis of each of the market entry strategies has begun the process of identifying how the marketing mix of product,
price, place and promotion will vary significantly between the three outlets.
Product – here the nature of the product in terms of recipes and product range can be varied reasonably easily to meet the
demands of the outlet.
Price – again this will vary in significance between the three outlets with the greatest pressure coming from the supermarkets
and catering wholesalers. Margins may come under pressure with the supermarkets looking for a contribution to sales
promotions.
Promotion – here the issue of brand development is a crucial factor. Using her own brand, Helen can develop the product
range and extend the outlets she sells through.

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(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to

be a superior basis for the management incentive plan operated by NCL plc.

(N.B. No illustrative calculations should be incorporated into your explanation). (4 marks)

正确答案：
(b) The use of residual income as a basis for the management incentive plan operated by NCL plc would have the following
advantages:
Divisional management would be more willing to accept a project with a positive residual income and this would contribute
to the improved performance of NCL plc. Also, the disincentive to accept a project with a positive residual income but a return
on investment regarded by divisional management as not being in their best interests would be removed, because divisional
management would be rewarded.
The use of annuity depreciation may improve performance appraisal by removing the effect of straight-line depreciation which
tends to distort project returns especially in the early years of a project’s life when invested capital remains relatively high due
to the constant depreciation charge. The residual income approach using annuity depreciation will only match the NPV if the
annual cashflows of a project are constant. Hence the method when applied to the North or South projects would produce
an NPV which does not exactly match that previously calculated. By way of contrast it is forecast that the East project will
have constant cashflows and in this instance the NPV and residual income based approach when discounted, will produce
the same result.

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