ACCA人才网广大学员学习ACCA，提供ACCA相关信息和资料，帮助大家顺利地进行备考工作，今次为大家发布的是《F5常见问题(FAQ)》希望对大家有用。

　　1. Why are the questions so big at 25% each?

　　F5 is a step up from F2 in many ways.  One way it is a step up is the requirement to examine application skills.  It was felt that the best way of achieving that was to have questions of 25%.  This enable the examiner to ensure candidates can perform calculations as well as interpret them.  The examiner often, though sets questions where the calculations and the interpretation are independent of each other.  So this means that you can the interpretation without having done the calculations correctly.

　　2. Is there an overall theme to the paper?

　　The paper’s title is performance management and therefore this is its theme.  Most questions will link to the performance management aspects.  For example in the pilot paper, the ABC question asked for calculations but went on to ask what a switch to ABC would mean for pricing and profitability.  Being able to assess the performance if a business, is a central skill in F5.

　　3. How many marks will be given for calculations and how many for discussion?

　　Most exams will have approximately 50% of the marks for calculations and 50% for discussion.  Whenever a student is studying this paper they would be well advised to carefully consider the meaning of the numbers that they have calculated as there will always be a substantial number of marks for discussion

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