ACCA考试F7考试技巧

发布时间：2019-01-04

ACCA新一轮考试又快开始了，大家有没有积极备考呢？小编今天特地为大家带来了ACCA考试中F7《财务报告》这门科目的必考点总结以及答题技巧，希望对大家备考有所帮助。

F7《财务报告》这门课程内容以企业财务报表为主，为了帮助各位学员顺利通过考试，我们先来看看F7《财务报告》都有哪些必考点。

F7的考试形式为20道多项选择题，每道题2分，以及3道论述题，其中2道15分，1道30分。

20道选择题中，以下这些内容基本为必考考点：Consolidation、PPE & Impairment、Revenue、Loan note & Convertible bonds、Lease、Provision / Contingent & Events after reporting date、Inventory and Biological Assets、EPS、Ratios、Conceptual Framework and others。

当然，这些是比较大的考点，在这些考点中还会包含其他内容，比如在Consolidation中会考：Control & Significant Influence、Goodwill、NCI、Intra-group transactions、Fair value appreciation、Account for associate等内容，这里值得注意的是如果30分的计算题没有考合并报表的话，那么在选择题中可能会涉及好几题合并的概念。另外，在PPE& Impairment中，常常会考Depreciation的计算、Impairment的判断、CGU计算以及PPE的初始确认等其他概念的判断，大概会涉及2-4题。

下面，我们来说说所占分值*5的Consolidated Financial Statement这道计算题都有哪些得分技巧。总的来说，你*4先完成每个步骤，再编制报表，答题过程中可以写一行空一行，方便修改补充。题目一般会要求编制Consolidate SOFP & SPL，*9步一定会涉及Goodwill的计算，这是送分题；NCI 一定是用Fair value Model；至于After acquisition，一定会考Fair value adjustment的后续影响，在编合并报表前，需要计算NCI , Retained Earning的金额，然后考虑是否有Associate， 初始如何确认，后续的只要考虑收购后的A的利润以及A→P, P→A的影响，*4编制合并报表。这块是F7的重中之重，大家一定要弄得十分透彻。

好啦，F7必考题及答题技巧的分析就到这里啦，小编预祝各位在新一轮考试中马到成功！

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。

(b) Briefly describe the five extreme scores identified by Blake and Mouton. (5 marks)

正确答案：
Part (b):
Blake and Mouton analysed the extreme scores as:
1,1 – Impoverished Management
low concern for production and low concern for people.
This manager only makes the minimum effort in either area and will make the smallest possible effort required to get
the job done.
1,9 – Country Club Management
low concern for production and high concern for people.
This manager is thoughtful and attentive to the need of the people, which leads to a comfortable friendly organisation
atmosphere but very little ‘work’ is actually achieved.
9,1 – Task Management
high concern for production and low concern for people.
This manager is only concerned with production and arranges work in such a way that people interference is minimised.
5,5 – Middle of the Road Management
reasonable concern for both dimensions.
This manager is able to balance the task in hand and motivate the people to achieve these tasks.
9,9 – Team Management
High concern for production and high concern for people.
This manager integrates the two areas to foster working together and high production to produce true team leadership.
(Candidates may wish to draw the grid and describe these scores).

(b) GHG has always used local labour to build and subsequently operate hotels. The directors of GHG are again

considering employing a local workforce not only to build the hotel but also to operate it on a daily basis.

Required:

Explain TWO ways in which the possibility of cultural differences might impact on the performance of a local

workforce in building and operating a hotel in Tomorrowland. (6 marks)

正确答案：
(b) The directors of GHG should be mindful that the effectiveness of a locally employed workforce within Tomorrowland will be
influenced by a number of factors including the following:
The availability of local skills
If Tomorrowland is a lower wage economy it is quite conceivable that a sufficient number of employees possessing the
requisite skills to undertake the construction of a large hotel cannot be found. If there are insufficient local resources then this
would necessitate the training of employees in all aspects of building construction. This will incur significant costs and time
and needs to be reflected in any proposed timetable for construction of the hotel. As far as the operation of the hotel is
concerned then staff will have to be recruited and trained which will again give rise to significant start-up costs. However, this
should not present the directors of GHG with such a major problem as that of training construction staff. Indeed, it is highly
probable that GHG would use its own staff in order to train new recruits.
Attitudes to work
The prevailing culture within Tomorrowland will have a profound impact on attitudes to work of its population. Attitudes to
hours of work, timekeeping and absenteeism vary from culture to culture. For example, as regards hours of work in the
construction industry in countries which experience very hot climates, work is often suspended during the hottest part of each
day and recommenced several hours later when temperatures are much cooler. The directors of GHG need to recognise that
climatic conditions not only affect the design of a building but also its construction.
A potentially sensitive issue within regarding the use of local labour in the construction of the hotel lies in the fact that national
holidays and especially religious holidays need to be observed and taken into consideration in any proposed timetable for
construction of the hotel. As regards the operation of a hotel then consideration needs to be given to the different cultures
from which the guests come. For example, this will require a detailed consideration of menus to be offered. However, it might
well be the case that the local population might be unwilling to prepare dishes comprising ingredients which are unacceptable
to their culture due to, for example, religious beliefs.
(Note: other relevant factors would be acceptable.)

2 David Gould set up his accounting firm, providing accounting services to small businesses, in 2001. Within three

years his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gained

through word of mouth. David recognised that these small or micro businesses, typically employing ten or fewer

people, were receiving less than satisfactory service from their current accountants. These accounting firms typically

had between five and ten partners and operated regionally and not nationally. Evidence of poor service included

limited access to their particular accountant, poor response time to clients’ enquiries and failure to identify

opportunities to save clients money. In addition bad advice, lack of interest in business development opportunities for

the client and poor internal communication between the partners and their staff contributed to client dissatisfaction.

David has deliberately kept the costs of the business down by employing three part-time accountants and relying on

his wife to run the office.

David had recently met Ian King who ran a similar sized accounting firm. The personal chemistry between the two

and complementary skills led to a partnership being proposed. Gould and King Associates, subject to securing the

necessary funding, is to be launched in September 2006. David is to focus on the business development side of the

partnership and Ian on the core services provided. Indicative of their creative thinking is David’s conviction that

accounting services are promoted very inadequately with little attempt to communicate with clients using the Internet.

He is also convinced that there are real opportunities for the partnership to move into new areas such as providing

accountancy services for property developers, both at home and abroad. Ian feels that the partnership should set up

its own subsidiary in India, enjoying the benefits of much cheaper accountancy staff and avoiding the costs and

complications of outsourcing their core accounting services. Ian sees fee income growing to ￡2 million in five years’

time.

David has been asked by his bank to provide it with a business plan setting out how the partnership intends to grow

and develop.

Required:

(a) Write a short report for David giving the key features that you consider to be important and that you would

expect to see in the business plan for the Gould and King partnership that David has to present to his bank.

(12 marks)

正确答案：
(a) To: David Gould
From:
Writing a business plan is a critical stage in moving an idea for a business into a reality. The reality includes presenting a
convincing case to potential financers of the business, be they banks or venture capitalists. The key ingredients include clearly
saying what you plan to do and why people should want to buy your particular service. Experts warn of starting with a detailed
cash flow and then working backwards to make the numbers fit. You should regard the business plan as a management tool
and not simply a sales document. Again, the advice is to make credible and achievable projections; it is better to exceed low
targets than fail to achieve over-ambitious ones. Many business plans are based on deeply flawed research. Key to your
business success will be the size of your target market. There is much evidence to suggest that it is the make-up of the team
presenting the plan and their commitment rather than the business idea itself that will determine whether the necessary
financial support is made.
Clearly, you need to say how much money you require and why. Again the advice is not to be afraid to ask for large amounts
if your business requires it. Linked to how much you want is a clear statement of the return the investor or lender will get –
how much of the equity are you willing to give or what security can you offer the lender? Figure are important and you need
projected cash flows, profit and loss accounts and balance sheets for at least three years ahead. Potential investors and/or
lenders are likely to be impressed by a plan which clearly indicates where the major risks are to be found and the strategies
available to handle such risks.
There needs to be a clear statement of the major steps and milestones on the way to achieving your goals. Where are you
now, where do you intend to be and how are you going to get there. One expert argues there are three elements of the plan
itself – an executive summary pulling together the key points in your proposal, secondly the plan itself and finally an ‘elevator
pitch’, a one paragraph description that explains the business in the time it takes to go up in a lift.
In summary, your business plan should contain an executive summary as explained above, the objectives of the business,
including key financial targets and the philosophy of the business, the target market and relevant forecasts, the range of
products/services, the marketing strategy linked to the target markets, resource availability, people and organisation involved,
performance measurement to measure progress towards stated objectives and a summary of financial information.
One final point is to remember that no business plan ever was carried out exactly! In many ways it is the quality of the thinking
the plan includes and the actual process through which it is developed that will determine success.
Yours,

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