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国际注册会计师 P3科目主要讲什么内容?

  • 2016年06月22日 10:16 
  • 作者:高顿财经
  • 阅读:(172)
摘要:点击免费领取: ACCA学习资料大礼包 ACCA P3科目介绍: P3《商业分析》主要围绕的是三个部分进行讲述: 1. 战略定位。...

 

        点击免费领取:ACCA学习资料大礼包

  ACCA P3科目介绍:
 
  P3《商业分析》主要围绕的是三个部分进行讲述:
 
  1. 战略定位。运用相关预测技巧对现有环境和将来环境的战略定位进行分析;主要关注的是企业的外部环境、内部能力和期望;
 
  2. 战略选择。战略选择关注的是企业未来的决策,以及应对现有和将来战略定位影响和压力的方式;
 
  3. 战略实施。战略实施关注的是战略选择的实施和转变战略选择为公司行为。这些行为包括在业务过程重组、信息技术、项目管理、财务分析和人力资源这几个方面。
 
  ACCA P3科目关联性:
 
  P3《商业分析》是运用相关的商业模型对企业进行战略定位、战略选择和战略实施。P3 与之前学过的F1、F5 课程直接的联系,F1、F5 有些内容是在P3 这门课程中得到完整讲述。P3 的有些内容和F7、P5 有间接联系。
 
  ACCA P3科目考试形式:
 
  P3 的考试时长为3 小时,分为两个部分,A 部分一道题50 分为必选题;B 部分共有三道题每道25 分,可以任选两题作答。

        kaplan ACCA P3科目考试技巧:
 
  ACCA P3 Business Analysis Paper Exam Tips for September 2015 Session are given below by famous tuition providers
 
  Embed your knowledge on the core models from Johnson and Scholes (the examiner based this paper on their work).
 
  When answering questions, write answers like you are writing to your senior management. Make it as professional as possible. Marks are allocated to this in section A.
 
  Do not start writing answers straightaway. Take a minute to think about the structure and presentation of the answers.
 
  It is important with this level to remember that writing lots of knowledge and theory will not get you through the exam. The key is application to the material and expanding the relevance to the scenario.
 
  We suggest watching the news / reading the papers, but with a critical eye. For instance when you see that a business has launched a new product or moved into a new market think about the theories you have learnt that may be relevant. In this case it could be:
 
  Porter’s generic strategies
 
  Ansoff
 
  Bowman’s clock
 
  Then apply those theories to the real life situation – understand why they have created this product/why they have gone into this market. With practice you will find it easier to apply the theories to the scenario.
 
  And of course you can do this for other areas of the syllabus.
 
  There is nothing worse for a marker than getting a script which is just a page of writing. Try to think about making your script easier to read for the marker. Headings and Sub-headings along with a bit of space will help. Then use your paragraph to explain the point you are making.
 
  If it is easy for the marker to see the points being made this can make the difference between pass and fail for a borderline script, include application, plus relevance within your statement, avoid listing.
 
  If you use the word ‘and’ in your answer, are you making two separate points? If yes, maybe you need to split your paragraph into two headings / sub-headings.
 
  There are 3 professional marks which will constitute professionalism, presentation and layout.
 
  Know the theory and apply it.
 
  Create mindmaps of the key knowledge, then learn these.
 
  Do practice questions under timed conditions and if possible, get them marked.
 
  Make sure you’ve read all the current examiner articles, available on MyKaplan or the ACCA website.
 
  Get good business awareness – read a quality newspaper.
 
  Use the reading time to select questions, and get frameworks for answer plans.
 
  Do a section B question first.
 
  Don’t focus on the numbers – do not spend more than 15 minutes on them per question.
 
  Watch the clock – allocate your time efficiently – don’t overrun.
 
  Layout your answers in a way that the marker can clearly read and understand.
 
  Read the question carefully!

        ACCA P3科目复习方法

  首先说一说我是怎么准备ACCA考试的。每个人都有自己的一套学习方法,刚开始考1.1,1.2时,完全没有经验可言。我记得当时总是弄不清楚到底是该看书还是做习题,总觉得一定要把书看懂。但是一路考下来,我觉得书起到了一个支持、辅助的作用,它可以帮助我掌握具体知识,我一般是跟着学校老师上课的进度来看教材,教材是很好的学习材料,但是从考试得角度来说,并不是最重要的。练习册和历年试题是我备考的重点,这两者在本质上没什么太大的区别,其实练习册上的大部分题目也都是真题,就我个人习惯来说,我喜欢直接做历年试题。BPP练习册上的答案是经过BPP的老师重新整理的,理解起来更容易一些,条理也比较清楚。但历年试卷上的答案是完全根据考官的思维来写的,是标准的阶梯思路和答案。所以我喜欢做试卷,我总觉得看试卷比较保险一点(这个只是个人感觉,没什么依据的)。我会在看不懂试卷上答案的时候去看练习册上答案,因为试卷上有时候给的不会是一个完整的答案,就像P3,答案的内容并不完全是解答的内容。千万不要纯粹地去背答案,如果要背,也一定要理解了再背,特别是到后面阶段的考试,当没有完整的答案给你时,必须要真正理解。我通常是做两遍题,第一遍一般是直接看答案的,一是为了熟悉题目的提问得类型,二是学习构造答题框架并理解相关知识点。一般是至少做两遍真题,因为时间的关系,我很少有机会完整的做完3遍真题,因为时间完全不够。

  然后说说串讲吧,我们学校每次考试都会请老师给我们串讲。他们都是很有经验的老师,我通常是在串讲之后才真正进入一个复习的状态,差不多也就是一个多月的时间。我对串讲很依赖,它是对整一门课知识的总结,而且老师通常都会针对当年考试的重点来安排上课的内容的。

  对于P3来说,其实也没有什么特别之处,复习方法跟其他的也都一样。很特别的一点就是它的答案常常不够详细,要自己结合题目和给分点思考,得出一个自己的答案。P3更多的是与战略分析相关的知识和各种模型的应用。在看试卷的同时,理解并学会用这些模型,我想只要这样做了,通过P3绝对不是一件难事。

  至于其他的,我想就是坚持吧,特别是考到中间几门课的时候,我在考2.6时曾经还有过要放弃的想法,不过最终还是坚持考下来。复习的时间确实很难熬,但是一定要坚持下来。ACCA的考试是一个很漫长的过程,我很庆幸能在大学毕业之前考完ACCA。除了自己的努力之外,学校、老师和同学的帮助,都在支持着我一路走下去,所以我要感谢浙江财经学院的各位老师,串讲老师和周围的同学们。大学四年很快就过去了,现在我已经毕业走入社会,ACCA的考试带给我的不仅仅是知识上的学习,还是眼界的扩大,自信的提高,这些对我职业的发展和今后人生的规划都有很大的帮助。

      本文由国内**的ACCA培训机构高顿财经整理。

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