acca f3 retakes学习资料下载地址
摘要：ACCA考试时候由于发挥失常或者复习不足等原因没有考过怎么办？别着急，针对考试没有通过考试的考生，ACCA官方发布...
ACCA考试时候由于发挥失常或者复习不足等原因没有考过怎么办？别着急，针对考试没有通过考试的考生，ACCA官方发布retakes学习资料，根据retakes学习资料进行知识点的查漏补缺，对于通过考试有非常大的帮助。当然还没有考过的考生也同样可以根据retakes资料进行学习哦。高顿财经ACCA为大家整理好了官方发布的retakes学习资料，希望大家能够顺利通过ACCA考试。
ACCA F3 retakes学习资料下载地址：http://d.gaodun.cn/f/H1NNlu
ACCA F3 retakes学习资料下载地址：http://d.gaodun.cn/f/H1NNlu
ACCA F3复习建议：
1、每天早读有意识的去读一些会计英语，比如课本或将以，在培养语感的同时强化思维反射习惯2、对于有晚自习的学生而言，这段时间，**有相对完整高效的时间段，每天可以通读一章课本、复习相关讲义，同时做完对应习题。对于财务会计，要求有一个持续的学习过程，注重每天的积累3、F3复习一至六章和第七章的前半部分，重点架构逻辑框架，注意通读课本(一定要通读课本而非完全依赖讲义，可能第一遍的速度非常缓慢，但大家不用着急，六章的内容大可用一周时间去消化吸收，等大家把书本完全读通读透，对知识点的把握会是另外一个层次，同时对后续课程的学习有非常扎实的基础)2、关于课本专业词汇理解，书本有更强的综合性与知识丰富性，所以大家可能会遇到其他陌生词汇，对此我有以下建议(1)向专业字典寻求帮助：对初学者，大家可以采用外语教学与研究出版社的《英汉双解财会字典》，ACCA阶段的专业词汇基本覆盖到。推荐大家将此书当做课外小读物阅读，比如早读课间睡觉前，分次记忆(2)借助于百度、谷歌，或手机词典;
(3)不用试图去探究每一个词汇的意思：对于ACCA全英文考试，个人认为从英文到英文的思维惯性非常重要，而从英文到中文再到英文会影响思维连贯性，也会影响阅读效率(4)作出标注，及时与老师进行交流。
ACCA F3重点
F3 Financial Accounting
This paper can be attempted either as apaper based examination paper or a computer based examination.Its a two hour paper where are questions are compulsory,comprising of 2 sections as follows:
Section A
of the examination consists of 35 multiplechoice questions of two marks each,covering a broad range of topics on thesyllabus.Some questions test knowledge,which is relatively straight forward,while others require the application of accounting techniques and detailed calculations.
Irrespective of the level of difficultiesall questions must be attempted,even if you are undecided on the correct answer,just choose an answer which you think is the most possible answer.
Constantly,practice as many questions as you can,as this will help build up you understanding and the speed to attemptall questions within the time allocated.I have always heard from my students that they don’t have enough time to complete all questions,and this iscertainly unadvisable as it will cause you to have a lower chance of passingthe paper.
Section B
has two longer questions of 15 marks each,which test candidates’understanding and application of financial accountingskills in more depth.The questions required candidates to prepare financial statements,that is either:
1.Consolidated statement offinancial position or consolidated statement of profit or loss.
2.Statement of financial position orstatement of profit or loss for sole trader or limited liability company.
There is also a possibility that the question required candidates to prepare the statement of cash flow.Therefore you should also be aware of how to prepare this statement.
Here are comments by the examiner which you should take into account when preparing to answer the 2 long questions in Section B:
Consolidated Statement of Financial Position(CSOFP)or Consolidated Statement of Profit or Loss(CSOPL).
·The assets and liabilities of theparent and the subsidiary for CSOFP or revenue and expenses of the parent and the subsidiary for CSOPL are to be added together on a line by line basis.
·The investment in the subsidiary(shown in the parent’s SOFP)is replaced with a goodwill figure.Similarly,thesubsidiary’s share capital and share premium and pre-acquisition retaine dearnings are not added to the parent in the CSOFP.Only the parent’s sharecapital and share premium are shown in CSOFP.
·The group share of the subsidiary’s profit is calculated and added to the groups retained earnings.
·If there is any intra-grouptrading then adjust the receivables and payables in CSOFP or sales and purchases in SOPL,that cancel each other out.
·Any dividends paid by the subsidiary to the parent should be adjusted,as the net effect to the group is zero.
·Adjust for any unrealised profitson sales of inventory between the parent and the subsidiary.
Preparing a Statement of financial position or Statement of profit or loss for a sole trader or limited liabilities company.
Carefully read through the information provided in the question anddecide what should be adjusted in the financial statement.If the questioninvolve the preparation of statement of financial position make sure the doubleentry is made for any adjustment.This is extremely important to ensure the SOFP is balanced.
Consider the notes provided in the question and decide whatadjustments or calculations are required example prepayments or accruals,irrecoverable debts and allowance for receivables,depreciation or revaluationof non current assets,income tax and closing inventory etc.
Lastly,ensure that you are familiar withthe format of the financial statements,focus on building your knowledge andapplication of accounting principles,making sure that you practice allrevision questions first before checking the answers.Remember time managementis very important to ensure that all questions are attempted.
相信大家看完上面内容以后就不会觉得acca f3很难了吧。接下去就是平常心应付考试，一定能够取得好成绩。
