2016年9月ACCA F7 exam tips
摘要：2016年9月ACCA考试虽然告一段落，小编为大家整理了考试的tips，方便大家收集，以备以后考试时候可以作为一个复习的...
2016年9月ACCA考试虽然告一段落，小编为大家整理了考试的tips，方便大家收集，以备以后考试时候可以作为一个复习的方向。
F7 FINANCIAL REPORTING
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.
