FM（F9）备考攻略全解析，教你高分冲刺小妙招

发布时间：2019-11-28

12月初的ACCA考试季正在进行时，针对这周五要考的Financial Management这门考试的事件管理、答题顺序和文字题的应对策略，51题库考试学习网还想向考生们最后嘱咐一下！

一、时间管理和答题策略

ACCA考试中，我们常常面临的是题目写不完，以至于100分的题目，只答了80分，这样想考取一个不错的成绩有些困难。究其原因，则是考生对个别题目过于恋战，久攻不下，耗费了时间，也耽误做后面会的题目。

按照ACCA机考时间3小时20分钟计算，每1分值平均用时2分钟，也就是一道Section A的选择题最多不能超过4分钟；一道完整的Section B Scenario Question 用时不能超过20分钟；一道Section C 的Long Questions 最高用时不能超过40分钟。一旦超出，则可以暂时放下，继续做下面的题，最后留下一些时间权宜处理。

当然，这是理性计算，做题时，题目难度不同，耗时自然不同，有些选择题可以在一分钟内解出，有些则需要耗费甚至5分钟以上的时间。

放眼全球，FM这门考试，中国大陆学生有着不俗的表现，毕竟FM还是一科计算题占较大比重的考试，这恰恰是我们的强项。如果平时练习充分，考生应该能在规定的时间内答完题目，部分同学还会有半个小时左右的富余时间。

而对于感觉时间紧张的同学，51题库考试学习网的建议是不妨尝试CBA的答题方式。所谓CBA就是在快速解决了Section A 和Section B 中的自己会的题目后，进入Section C 部分，把C部分的40分拿到35分左右，再返回去处理MCQ中的各类“刺头”。

具体操作步骤如下：

Section A 仔细审题，做题，时间控制在40分钟，对于个别有难度的题目，可以先预选一个或2个拿捏不定的选项出来，做好标记，进入Section B。

Section B 开篇是一个Scenario，通常也比较长，阅读会耗费一些时间，考题分为两类：文字型选择题和计算型选择题，二者占比为2：3或 3：2不等。

我们对改革后历次Section B的考题进行分析，发现其实文字题只是考核与案例相关的知识点，和案例的具体内容没有什么关系，再明确点讲，就是我们可以不耗费时间看案例，只要理解这个知识点，文字型选择也可以全部搞定。

然后，我们不妨先放下Section B 转战Section C, 因为，这里有40分在等你来拿。

二、全面学习，注重文字题

考官通过历年的Examiner report及各类讲师交流会议“三令五申”，要求考生一定要study the whole syllabus。原因其实很简单，毕竟FM还是一个基础性阶段的考试，所谓基础阶段就是给专业阶段（P Level）打基础的，基础不牢，地动山摇。

如果基础阶段考生用一些“偷鸡摸狗”的手段通过，那到了P阶段日子就难熬了，出来混总要还，这道理大家都懂。

当然，考题就是指挥棒，考官为了确保大家study the whole syllabus也是在Section A选择题的设计上用心良苦，充分关注了各类边边角角的知识点，尤其是FM不怎么重要，但到了P4异常重要的知识点。比如futures and options,这几次都是连续出了两道选择题。

大考在即，再讲写作来不及，在此直接把近年的高频文字考点梳理出来，各位考生们回去默默翻书背熟。

最后的最后，51题库考试学习网祝考生们旗开得胜，马到成功，12月份过过过！

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。

3 Mark Howe, Managing Director of Auto Direct, is a victim of his own success. Mark has created an innovative way

of selling cars to the public which takes advantage of the greater freedom given to independent car distributors to

market cars more aggressively within the European Union. This reduces the traditional control and interference of the

automobile manufacturers, some of whom own their distributors. He has opened a number of showrooms in the

London region and by 2004 Auto Direct had 20 outlets in and around London. The concept is deceptively simple;

Mark buys cars from wherever he can source them most cheaply and has access to all of the leading volume car

models. He then concentrates on selling the cars to the public, leaving servicing and repair work to other specialist

garages. He offers a classic high volume/low margin business model.

Mark now wants to develop this business model onto a national and eventually an international basis. His immediate

plans are to grow the number of outlets by 50% each year for the next three years. Such growth will place

considerable strain on the existing organisation and staff. Each showroom has its own management team, sales

personnel and administration. Currently the 20 showrooms are grouped into a Northern and Southern Sales Division

with a small head office team for each division. Auto Direct now employs 250 people.

Mark now needs to communicate the next three-year phase of the company’s ambitious growth plans to staff and is

anxious to get an understanding of staff attitudes towards the company and its growth plans. He is aware that you

are a consultant used to advising firms on the changes associated with rapid growth and the way to generate positive

staff attitudes to change.

Required:

(a) Using appropriate strategies for managing change provide Mark with a brief report on how he can best create

a positive staff response to the proposed growth plans. (12 marks)

正确答案：
(a) To: Mark Howe – Managing Director, Auto Direct
From:
Strategies to manage growth
Successfully convincing others in the firm of the need for, and nature of change is sometimes referred to as internal marketing
and in many ways when substantial change is involved may be just as vital as external marketing aimed at the customer.
Classic strategies for managing include participation, education/communication, power/coercion, manipulation and
negotiation. The preferred strategy, or combination of strategies, will be influenced by leadership style. and where on the
continuum from autocratic through to democratic the management style. rests. Participation in the change process sounds an
ideal strategy but may delay implementation of the change, require high trust levels between management and staff and
encounter resistance to proposed change. Education and communication is often argued to be a strategy used in conjunction
with another strategy. Interestingly, many studies point to communication being the key weakness when change is being
implemented. Clearly there are many choices as to how to educate and communicate and choosing the right strategy for the
right situation is by no means easy. The level of change at Auto Direct may be seen as a quantum change in that it affects
all parts of the organisation and you should be aware of the complex linkages between these parts. Power/coercion may be
needed if the change planned needs to be implemented quickly as in crisis situations, when the survival of the organisation
may be at stake. Such an approach may alienate the staff and have a number of unanticipated and unfortunate
consequences. Manipulation, as its name implies, may have many negative consequences and reflects the power of the
management to implement change. Finally, negotiation is a traditional way of seeking to resolve differences between different
groups, each with its own goals and objectives. Again issues of time, trust and resistance may affect the effectiveness of this
strategy.
Many other change management models are available to help you overcome resistance to change including Lewin’s threestep
change and force field analysis and the Gemini 4Rs framework. The Gemini model aims at the sort of transformation
required by the scope and pace of the proposed growth strategy, where the reframing step communicates the vision, the need
for involvement and measures of successful change and the renewal step aligns the individual’s skills and competences withthe organisation’s needs in order to implement the change strategy.
I trust this overview of strategies for managing change is helpful.

(b) Write a letter to Joanne setting out the value added tax (VAT) registration requirements and advising on

whether or not she should or could register for VAT and if registered if she could recover the VAT suffered on

the consultancy fees and computer purchased in October 2005. (7 marks)

正确答案：
(b) [Joanne’s address] [Firm’s address]
Dear Joanne 5 February 2006
I am writing to you in order to set out the value added tax (VAT) issues you face on registering your trade, together with some
other aspects of VAT that are relevant to you.
Registration
VAT registration is compulsory once taxable supplies exceed ￡58,000. This turnover figure is based on the value of your
cumulative taxable supplies in the previous 12 months. You have an obligation to inform. Customs within 30 days of the end
of the month in which the annual limit is exceeded. Registration will become effective on the first day of the following month.
VAT registration is also required if there are reasonable grounds for believing that the taxable supplies in the following 30 days
will exceed ￡58,000. In such cases, notification is required by the end of that 30 day period with registration being effective
from the start of that period.
Based on your estimates of taxable supplies, you will exceed the annual limit in October 2006 when your cumulative turnover
will be ￡62,000. You will therefore have to inform. Customs by the end of November. Your registration will be effective as of
1 December 2006.
You also have the option of voluntarily registering prior to then in which case you will normally become registered from the
date you applied. This is useful where your sales are to VAT registered customers for whom the extra VAT would not be a cost.
You would then be able to recover VAT on your attributable costs. However, you will have to comply with the VAT
administrative requirements.
Recovery of pre-registration VAT
It is possible to claim the recovery of VAT incurred prior to registering for VAT. There are some conditions, however. The costs
of the goods or services must have been incurred for the purpose of the business and there are time limits. You have three
years from the effective date of registration to recover the VAT on fixed assets (such as your computer) but only six months in
the case of purchased services (such as the consultancy fees).
As a result, I would recommend that you apply for voluntary registration as soon as possible, as registering after 1 April 2006
will mean that you will be unable to reclaim the VAT on your consultancy fees.
I hope the above information is useful to you.
Yours sincerely,
A. Consultant.

24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:

1 Bank charges of $200 have not been entered in the cash book.

2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.

3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.

4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.

Based on this information, what was the cash book balance BEFORE any adjustments?

A $43,100 overdrawn

B $16,900 overdrawn

C $60,300 overdrawn

D $34,100 overdrawn

正确答案：A

(b) Given his recent diagnosis, advise Stuart as to which of the two proposed investments (Omikron plc/Omega

plc) would be the more tax efficient alternative. Give reasons for your choice. (3 marks)

正确答案：
(b) Both companies are listed. The only difference will be in the availability of inheritance tax relief – specifically business property
relief (BPR). If Stuart and Rebecca jointly hold in excess of 50% of the share capital of a listed company, BPR will apply at
the rate of 50%. Otherwise, no BPR is available.
Stuart can only buy 1,005,000 (￡422,100/￡0·42) shares in Omikron plc. This represents a shareholding of 2·00%
(1,005,000/50,250,000). As the shares in Omikron plc are listed, a 2% holding will not qualify for BPR.
At the moment, both Stuart and Rebecca own 2,400,000 shares in Omega plc. Their shareholdings are amalgamated for
IHT purposes under the related property rules. With a joint holding of 48%, BPR is not available. A further 200,001 shares
will be required to attain a 50% holding. Assuming Stuart and Rebecca can buy these shares, they must then hold their 50%
interest in the company for the period of at least two years in order to ensure that BPR applies.
On the basis that Stuart is expected to survive for two to three years, he should therefore buy further shares in Omega plc in
order to take advantage of the BPR available.

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