ACCA考试P5应试技巧
发布时间：2019-01-04
特许公认会计师公会（The
Association of Chartered Certified Accountants）简称ACCA，成立于1904年，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。今天我们要看的就是ACCA考试P5应试技巧，希望对大家有所帮助。
对于考试包括BPP的教材提到，三个小时，100分的卷，答题的时间分配是1分，1.8分钟，包括读题时间，比如一道题目20分钟，你需要在36分钟内读完题目并回答完毕，如果时间超过了，你要停下来，去写新的题目，而不能在一道题上浪费更多的时间，考官比较忌讳只答一部分题目的考生。
P5在时间分配上，也要遵循这一原则，但我个人建议，不防稍微多花点时间在读’required’上，读懂考官的要求，并把答题提纳以简洁的文字快速地列示出来，才能在有限的时间内把题目回答完整。
P5的新考官是从12月份考试开始出题的，相对以前的考题，他的题目要求不太容易理解，往往容易出错，有的考生没有回答好，不是因为知识点没掌握，而是没有搞清考官在考什么。
最近正好在做一些题目的研究，今天先讲一下2012年12月份的Q2，题目如下：
Required:
（a） Evaluate the suitability of incremental
budgeting at each division. （8 marks）
（b） Recalculate the budget for Fizzy division
（F） using rolling budgeting and
assess the use of rolling budgeting at F. （8 marks）
（c） Recommend any appropriate changes to the
budgeting method at the Marketing division （M）， providing justifications for your choice. （4
marks）
（d） Analyse and recommend the appropriate
level of participation in budgeting at Drinks Group （DG）。
（6 marks）
在未读CASE之前，我们要先读“required”，这题主要考的是几种预算方法的概念
a问是评估incremental budgeting是否适合该DG的每个分支，8分。
根据分数，推测，对于增量预算的定义以及特征，可能会有2分，然后每个DIVISION（四个DIVISION，分成三类）各2分。
计划回答大纲：
-definition
of the incremental budgeting
-advantage
& disadvantage of incremental budgeting
-application
condition（适用范围与条件）
-discussion
the suitability of each division这部分内容要
读完CASE后才能确认如何写，因此在这时也要注意，后面读题的时候要留意几个分支机构的描述，而一般在考试中，考官往往会分段描写的，方便考生找到对应的部分。
实际考官的给分如下：
（a） Incremental budgeting – generally up to 5
Recommendation
for S and H up to 3
Discussion
of F up to 3
Discussion
of M up to 3
Max
8 marks
对于增量预算的基本概念给的分还是比较高的，如果考生不能完整地对三个分支做出很好的评估，哪怕有一个写得很好，加上基本的概念分，也可以拿到5分左右。
P5的一些基本的概念，定义，特征，还是需要花些时间去记忆掌握的，如果你可以用自己的语言把某一知识点表达清楚，可以不必背概念，但如果考生自身的英语水平达不到这种要求，还是建议要总结P5地知识点概念，比如说考官的答案对这些概念就定义的很简炼，就可以直接使用。
b 问考的是另一种预算的方法，rolling budgeting滚动预算，先要计算，然后阐述用滚动预算是否合适，这个是相比a问中的增量预算而言的。
计划回答大纲：
-calculation，关键在于找出收入，成本，费用，如何增长，看题目时要留意这些
-discussion
of rolling budgeting， mainly focus on application and
advantage compare with incremental budgeting
我F5是免考的，有些人说这是F5的知识，如果你学过F5，那最好了；没学过，也不要紧，题目中给出了3%的增长率，那么你首先要确定哪些是变动的，比如说销售收入每季按3%增长，那么成本也一样，而对于distribution， administrative 这两个费用不能确定的话，先看报表，admin是不变的，在实际的公司里，也的确如此，我通过对题目的观察，以及自身的经验这么判断的；而distribution一般随着销售的变动而变动，你也可以假设这个费用是按3%变动的。
在计算类的题目里，我建议多做假设，每个人有自己不同的看法，这时候你把assumption列上去，即使你的数字选得不对，考官也会根据你的假设考虑给分的，他考的是你对知识点的掌握，不是考你计算的对错。EVA的计算尤其要写假设。
c 问请注意考官题目的用词：Recommend any appropriate changes to the budgeting method，实际上是问你有没有合适的其它的预算方法，这需要带着问题去CASE里分析M是什么样的情况，才能判断如何回答。
CASE里，有明显的暗示，这个分支机构让其它部门感到困扰，因为其它部门的经理觉得他们已经做得很好了，不需要再额外在marketing这块做更多的成本投入，但这是top down下来的决定。
备考之路漫长艰辛，需要大家持之以恒，每天要进行复习，切忌三天打鱼两天晒网，51题库考试学习网会一直在您的身边，支持您，陪伴您。祝愿大家早日功成名就！！！
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。
17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash received from tenants
was $83,700.
Details of rent in arrears and in advance at the beginning and end of the year were:
In arrears In advance
$ $
30 June 2004 3,800 2,400
30 June 2005 4,700 3,000
All arrears of rent were subsequently received.
What figure for rental income should be included in the company’s income statement for the year ended 30 June
2005?
A $84,000
B $83,400
C $80,600
D $85,800
22 Which of the following statements about limited liability companies’ accounting is/are correct?
1 A revaluation reserve arises when a non-current asset is sold at a profit.
2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company
may issue.
3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after
the balance sheet date.
A All three statements
B 1 and 2 only
C 2 and 3 only
D None of the statements
(c) Explain how absolutist (dogmatic) and relativist (pragmatic) ethical assumptions would affect the outcome
of Anne’s decision. (6 marks)
(c) Absolutism and relativism
Absolutism and relativism represent two extreme positions of ethical assumptions.
Definitions
An absolutist assumption is one that believes that there are ‘eternal’ rules that should guide all ethical and moral decision
making in all situations. Accordingly, in any given situation, there is likely to be one right course of action regardless of the
outcome. An absolutist believes that this should be chosen regardless of the consequences or the cost. A dogmatic approach
to morality is an example of an absolutist approach to ethics. A dogmatic assumption is one that is accepted without
discussion or debate.
Relativist assumptions are ‘situational’ in nature. Rather than arguing that there is a single right choice, a relativist will tend
to adopt a pragmatic approach and decide, in the light of the situation being considered, which is the best outcome. This will
involve a decision on what outcome is the most favourable and that is a matter of personal judgment.
Outcomes
If Anne were to adopt absolutist/dogmatic assumptions, she would be likely to decide that she would need to pursue what
she perceives is the right course of action regardless of cost to herself or the relationship with the client or her manager. Given
that she unearthed a suspect and unaccounted-for payment, and that she received an inadequate explanation from the client,
she would probably recommend extension to the audit beyond the weekend.
If Ann were to adopt relativist or pragmatic assumptions, she would have a potentially much more complicated decision to
make. She would have to decide whether it was more important, ethically, to yield to the pressure from Zachary in the
interests of her short-term career interests or ‘hold out’ to protect the interests of the shareholders. Anne could recommend
sign off and trust the FD’s explanation but she is more likely to seek further evidence or assurance from the company before
she does so.
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