ACCA考试网
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acca f5真题对于acca f5的考试的重要性我相信各位acca考生都心知肚明了，首先我们先看一下acca f5科目介绍：小编再送一个9月ACCA资料包自提，戳：ACCA资料【新手指南】+讲义+解析音频
ACCA F5科目介绍：
F5《业绩管理》是F2《管理会计》的后续课程，它也帮助考生建立了P5《高级业绩管理》的学习基础。
大纲首先介绍了更多的与业管理会计的内容，这些内容是F2(管理会计)已经涉及的，主要是关于成本费用的处理。这里复习的目的是使得考生在学习F5 这门课程时对管理会计技能上有着更深的了解。
大纲然后涉及决策问题。学员需要解决资源短缺、定价和自制或外部购买等问题，还需要了解这些和业绩评估有何关联。风险和不确定性是真实生活中的一个因素，考生必须了解风险并且能够运用一些基础的方法来解决存在二决策内部的固有风险。
预算是很多会计师职业生涯中很重要的一部分。大纲阐述了不同的预算方法以及它们存在的问题。对会计师来说预算的行为方面的理解是很重要的。大纲包括个人对预算做出反应的方式。
接下来是标准成本法和差异。在F2 中涉及的所有差异计算是学习F5 的基础是必须掌握的。除此之外，新增加了混合差异和收益差异不计划差异和经营差异两大类。对二会计师来说要理解这些计算出来的数字并且明白在绩效背景下有着什么意义。
ACCA F5考试重点：
Thefollowing are some of the key skills that are essential for passing the F5exam:
1.Understanding the reasoning behind calculations and how these calculations willbe useful to management:
Questionsthat are testing a management accounting technique will always try to make thelink between the technique and its use as a performance management tool.
Youmust make sure that you have revised the syllabus thoroughly and have theknowledge required of these tools.
Youmust make sure that you are applying your knowledge to the information in thequestion and using evidence from the scenario in your answer.
Youmust practise the written elements of questions in full, as this is where theexaminer will test your understanding of the scenario and performancemanagement implications of the question.
2.Managing your time effectively and identifying easy marks available:
Theexaminer has previously pointed out that there will be easy marks available inthe exam and students who answer these parts of questions usually perform well.
Studentswho do not manage their time and miss easy marks are making it much harder forthemselves to pass the exam.
Youmust make sure that you are using your reading time effectively to identify anyparts of questions that you can easily tackle and plan the order in which youwill answer questions in the exam.
3.Reading the question and understanding the requirement:
Youmust read the question very carefully and identify the instructional verbsused, remember there may be more than one thing to answer within eachrequirement. You must use the mark allocation to work out how much depth youneed to go into in your answer.
Makesure that you are answering the question set not the one that you would like toanswer.
Commonpitfalls pointed out by the Paper F5 examiner include:
Studentsfailure to make the step up from F2 to F5 - this is due to a lack of ability tointerpret the calculations performed with reference to the scenario given.
Poorinterpretation of data - this would be due to lack of planning andunderstanding the requirements of the question.
Poortechnical knowledge.
Makesure that you are always thinking about these key skills during your revisionand that each time you practice a question you are thoroughly reviewing youranswer afterwards to identify if you need to work on any of these areas.
acca f5真题的重要性：
对于真题，我们除了要掌握单独的知识点，还要把他们串联在一起，并且能识别出题目考察的是哪些知识点的组合，而且它考的不仅仅是知识点，还有我们的思维能力和对商业环境的看法等等，所以我觉得对于像我这种准备时间不是很充分(复习基本在最后一个半月内完成)的话，重点是分析考官提供的答案，从长篇答案中总结他们的答题思路和大纲。我的这个办法屡试不爽，基本练习册每道题目我都会分析出提纲要点，这样在时间不够时，可以省去大篇幅写作时间而直接发现自己的丢分点，有利于形成总结思考能力，也可以在练习的过程中与考官的想法越来越贴近，揣摩出他的思维方式，若能以考官的思维来答题，相信定会万无一失。
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