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《ACCA P6 Exam tips for Paper P6 (2014.12)》希望对大家有用。

　　ACCA Exam Tips 2014.12-2015.06

　　Please Note:ACCA Exam Tips should not be relied on, they are only intelligent guesses.

　　The only purpose of the ACCA Exam Tips is to give you suggestions for topics to concentrate on in your last few days of preparation.

　　Do NOT exclude other topics from your overall preparation.

　　To get the most from your preparation, make sure you watch all OpenTuition ACCA lectures, and practice as many past exam questions as possible!

　　wAlso check all the latest Student Accountant Technical Articles.

　　Exam Tips for ACCA F1 – F3

　　No exam tips available – Multiple choice questions cover entire syllabus

　　BUT you can speed up your ACCA exam preparation, get free:

　　ACCA F1 course notes – and watch free F1 lectures

　　ACCA F2 course notes – and watch free F2 lectures

　　ACCA F3 course notes – and watch free F3 lectures

　　ACCA Exam tips for Paper F4 English & Global

　　The F4 exam will be a 2 hour paper, with all questions being compulsory,

　　NO TIPS  – questions will cover the entire syllabus.

　　There will be two sections to the exam:

　　Section A will comprise 25 objective test questions of 2 marks each, and 20 objective test questions of 1 mark each.

　　Section B will comprise five 6 mark multi-task questions.

　　ACCA Exam tips for Paper F5

　　Section A – 20 MCQ’s from throughout the syllabus

　　Section B – 5 questions:

　　– Target costing together with life-cycle costing

　　– Linear programming

　　– Planning and Operation variances (or possibly labour idle time variances)

　　– Performance measurement (mainly non-financial)

　　– Learning curves

　　ACCA Exam tips for Paper F6

　　Exam tips for Paper F6

　　Speed up your ACCA exam preparation, get free F6 course notes and Lectures

　　ACCA Exam tips for Paper F7

　　Section A

　　40 marks MCQ anywhere from the syllabus

　　Section B

　　15 marks – one on IAS 41 Agriculture (new in syllabus),

　　15 marks – on Revenue recognition (SA technical article)

　　1 x 30 marks – either consolidation (25 marks) with 5 mark chat

　　or

　　preparation of financial statements (Financial Position, Profit or Loss and Changes in Equity)

　　ACCA Exam tips for Paper F8

　　Section A – All topics will be examined

　　Section B

　　Audit planning and risk assessment

　　Internal control evaluation/criticism: sales system

　　Audit evidence for specific figures in the financial statements

　　Computer assisted audit techniques

　　Ethical dilemmas

　　ACCA Exam tips for Paper F9

　　Section A – 20 MCQ’s from throughout the syllabus

　　Section B – 5 questions:

　　– Receivables management

　　– NPV with tax and inflation

　　– Foreign exchange risk management

　　– WACC calculation including CAPM

　　– Gearing  (both operational and financial)

　　ACCA Exam tips for Paper P1

　　Technical articles from SA:

　　Public sector governance (2 articles)

　　Board diversification

　　Environmental accounting and reporting

　　COSO enterprise risk management

　　Also:

　　Integrated reporting (new to syllabus)

　　Ethics (technical article in P7)

　　Be prepared to need to use a calculator in the exam

　　ACCA Exam tips for Paper P2

　　Question 1

　　Consol SoFP including foreign subsidiary (last asked in June 2011)

　　Questions 2 and 3

　　Various IAS / IFRS – possibly Leasing, Revenue, Provisions and Contingencies, Almost certainly Agriculture (new to syllabus)

　　Question 4 – 3 technical articles from SA:

　　Impairment of financial assets

　　Hedge accounting

　　When does debt seem to be equity

　　Also:

　　Integrated reporting (new to syllabus)

　　Speed up your ACCA exam preparation, get free P2 course notes & lectures

　　ACCA Exam tips for Paper P3

　　Q1: Pestel, 5 forces, Ansoff.  Activity based costing

　　Q2: 6Is of e-business

　　Q3: Project initiation document: scope, cost, time quality considerations.

　　Q4: Outsourcing – pros and cons including marginal costing

　　ACCA Exam tips for Paper P4

　　Section A:

　　– Report involving the valuation of a business using free cash flows / calculation of WACC including ungearing and regearing betas.

　　Section B:

　　– Interest rate risk management

　　– Macauley Duration

　　– Value at Risk

　　ACCA Exam tips for Paper P5

　　Q1:  Criticism of a report’s content and style relating back to mission.

　　Q2:  Performance prism and non-financial performance measures

　　Q3: Transfer pricing

　　Q4:  Environmental management accounting

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