各位ACCA的学员们，2016年12月份的ACCA考试还有不足15天的时间就要道来了，你们都准备好了吗?在这考前的最后十几天内，中国ACCA考试网小编会陆续给大家分享一些有针对性的ACCA考试经验分享，希望可以帮助大家再提高几分。今天呢，先给大家放送一篇ACCA F7的备考经验：
把握考试重点
ACCA考试还是有一定规律可循的，偏题和怪题出现的概率非常低，从历年考题看重点内容会一次又一次出现。因此考生最好能够将近几年的考题研究透彻，针对重点再反复练习。如果有些内容占了考试的大多数分数，那么这时候复习还是坚持从头看到尾，每部分分配的时间差不多，就得不偿失了。
F7一共五道题，第一题是合并报表。先看清题，确定比例，注意收购时间，如果不是整个年度则需调整。然后确定商誉，先算成本，成本一般有两种，一种是交换股票，按市价计算的，差额计入股本溢价;另一种是支付现金，如果是将来支付，要按折现值计算，差额做财务费用。如果有股利的话，要将收购之前的股利冲减成本。接着计算企业的公允价值，一般会有重估价。商誉年终注意是否有减值。
然后计算留存收益，根据书上给定的格式，需要调整的有未实现利润、因为重估带来的多余的折旧、减去商誉减值(如果有的话)。最后计算少数股东权益。剩下的几道题一般是单个公司case报表，现金流量表，写作，最后一题是之前没有考到但觉得有必有测试一下的东西。F7里重要的准则数量并不多，如PPE之类，大家要记得总结准则要点和会计处理方式。
把握考官思路
ACCA的考官比较人性化，重点考察的是你是否掌握了某种分析思路，而不会只看你报表上的数字。于是就算你报表没编平，也不要花太多时间去找问题到底出在了哪里。只要步骤完整、思路清晰，照样能顺利通过。
练习册的答案可能都是做出来的各种报表在先，working在后。但实际考试中可以先根据题目提供的信息作出每个部分的working，然后空出几行(防止你以后想再添几句找不到地方写)，再编制报表。
总之记住：要通过答题告诉考官F7的重点知识你是知道的，至于是否细心、计算能力强不强，这些远没有前者重要。况且每场考试只有3个小时，用这点时间编完三个大报表和一个小报表还保证没有出错，基本不可能。
除了上面强调的事情以外，近半年考官的文章一定要看!往往一篇文章就可能是一道题。一共五道题，看了文章就很可能压中一道，性价比这么高的事情必须做啊。中国ACCA考试网小编祝大家的努力都能得到回报，12月考场上一切顺利、一次通过!
最后，在给大家分享一下2016年12月份ACCA考试F7科目的考前Tips：
Kaplan
MCQ’s can come from any syllabus area.
Consolidation of Financial Statements
For the consolidation question you will benefit from having the proforma/standard workings of your final answer set up first.For example if the question requires a consolidated SFP then drawing up the SFP with open brackets beside those numbers that do not need a standard working can get all the easy adding across 100%of the Parent and subsidiary figures.The other headings can have the standard working number written beside them instead.A couple of lines would need to be left for each section of the SFP in case other things come up in the additional information.
In addition to this setting up the standard workings can also be done.The subsidiaries’share capital figures and the year end retained earnings can be put into these without reading any of the additional information.In addition to this the parents retained earnings figure can also be put into W5(Retained earnings)without reading any additional narrative.
With all of the proformas and standard workings set up,it means that you are able to tackle the issues in the order that they are presented in the question.It also allows you to deal with both sides of any adjustments as everywhere is set up to make the adjustments.It hopefully prevents non-balancing accounts and means that each issue only has to be addressed once;thus helping with time management.Also if you run out of time,you will get full credit for all that you have already done provided everything is referenced through.
A similar process can be applied to the income statement equivalent of setting up final answer and workings to help tackle the issues that come up.
Single Company Financial Statements
As with the groups question,it may be possible to get the proforma of the final answer set up,particularly if the data in the question is set up with the draft financial statements rather than the trial balance.If possible it then means that open brackets can be used and the draft figures placed in them,ready for adjustments as they arise.Generally speaking there are often more adjustments required for cost of sales figure in the income statement and the PPE figure in the SFP.As such I would suggest these are likely to need separate workings rather than just a bracket beside the final answer.
If there is a topic/adjustment that you are unsure of,come back to it.You are better to get the adjustments that you are comfortable with done first.It is easy to get bogged down and waste time on a difficult adjustment at the expense of doing an easier one that appears later in the question.
Performance Appraisal
With a performance appraisal question you may be asked to calculate ratios or prepare a statement of cash flow or both.When calculating ratios,if you are unsure of a particular calculation always have a go,as even if the calculation is incorrect you will be awarded merit for your discussion of the incorrect number in the written section of the question.It also really helps the marker if you note your formula down so that your working is clearly identified.
When preparing a statement of cash flow setup you proforma immediately and begin to get the easy marks in the cash flow such as finding the movement in the cash and cash equivalent balance,and finding the movements on basic shares and loans.You will also find the operating activities section familiar and useful for scoring marks.If there are any cash items that you are unfamiliar with come back to these at the end after you have dealt with the items that you can do.
Finally,when appraising the performance of a company ensure that you always refer to the scenario provided to ensure maximum credit is awarded.
Bpp
Section A
Fifteen 2 mark multiple choice questions on a wide range of topics including several on consolidation and interpretation of financial statements.Expect a few questions on non-core areas(e.g.inflation,specialised entities)
Section B
Case questions
Three case study questions each with five 2 mark questions
Each scenario could be a mix of topic areas or focused on one topic and will usually consist of two/three calculations and two/three narratives
Questions are not dependant on each other and can be answered in any order
Long questions
Two twenty mark questions,one covering interpretations and the other preparation of financial statements
One question is likely to be in the context of a single company and one in the context of a group,so you could have a single company interpretation and a groups preparation or vice versa
Accounts preparation questions may include extracts or stand alone calculations or full statements of profit or loss and other comprehensive income and/or statement of financial position
Both questions will cover the accounting for items from other areas of the syllabus
May include a short separate part,e.g.with a statement of changes in equity,statement of cash flows extract,earnings per share calculation or linked written topic
A consolidation question would include one subsidiary and often an associate,with adjustments,e.g.fair values,deferred/contingent consideration,PUP on inventories/PPE,intragroup trading and balances,goods/cash in transit
A single entity question could be preparation from a trial balance or restatement of given financial statements with the usual adjustments for depreciation,revaluation and current/deferred tax(including deferred tax on revaluations)plus a mixture of adjustments on other syllabus areas,e.g.leases,substance over form issues,financial instruments(change in fair value or amortised cost),share issues,government grants,inventory valuation,revenue recognition or construction contracts.
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本文内容源自互联网&opentuition，更多ACCA考试相关内容，尽情关注微信公众号：ACCA考试网（ID:china_acca）。
