重庆市考生想知道ACCA的科目F2怎么备考？

发布时间：2020-01-10

学习ACCA，不仅是为了给自己的简历上增添一个拿的出手的证书，更是因为ACCA完整的知识体系，充实自己的大学生活。我认为，每一份努力都会有回报，只要功夫下的多，就没有什么事情做不好。这一份ACCA MA（F2）的备考技巧请大家收藏起来哦~

报考建议

F2的考试一般建议大家在结课之后一个月左右考试，因为F2是一门刷题型的科目，需要留出足够的做题，并且考前也需要模拟考进行练习；但也不宜太晚考，有些需要记忆的知识点容易遗忘。因此，F2最简单也是最直截了当的复习技巧就是题海战术，当然大家可以根据自己的实际情况进行调整，如果备考时间充裕，也可以缩短备考时间，如果碰上了学校的考试周，或者有自己的比较忙的事情，也可以适当拉长。

备考建议 

① 备考初期：F2主要以刷题为主。F2是管理会计，偏计算，但是计算水平要求其实也很低，重要的是细心点，把题看懂。

在ACCA的官网中也有样卷与模考卷可以练习，其中样卷是可以免费进入，进行练习的，模考卷的练习是需要付7英镑的费用。：

② 临考准备：如果大家已经看完网课，也做了一定量的习题了后，这个时候应该要明确自己薄弱的地方在哪里。哪部分知识点比较薄弱，就花费多一点的时间去复习，反之就少花费一点时间。建议大家可以像考试一样，在电脑上认真地花两个小时做一套模拟卷，并且进行批改，看看自己在考试中会遇到什么问题。

如果觉得两个小时的时间不够，做不完，说明做题的速度不够，需要提高做题速度。那么再做一遍题库，或者找其他的练习册再进行题海战略是必要的。

如果发现某个知识点的题目都需要花特别多的时间，或错误率非常高，那么说明对这部分的知识掌握的并不是很好，需要再次反复去巩固这部分的知识点，这部分有关的网课以及习题是需要再重新回顾1-2遍的。

如果觉得用电脑看题自己非常不适应，会非常影响自己的思路和速度，那么平时就不要在纸质的练习册上做题了，应该多练练，比如可以在电脑上做电子版的练习册或题库，使自己更适应机考。

总之大家可以通过模拟考的形式明确自己的弱点，进行加强后再在考试前练习一次，这样考试前就不会太紧张。但考试紧张也是会在所难的，所以就要要求大家及时调整心态，快速找回考试状态。

F2知识点总结

1. Data and information:

Unprocessed --->data; Processed --->information

2. Quality of good information

“ACCURATE”

3. Mission statement(abstract) ---> Objective(SMART) --->Strategy(Possible course of action)

4. Planning (establishing the objectives& selecting appropriate strategies)

5. Control(compare plans with actual results, reviewed and made changes)

6. The relationship between planning, decision making and control

7. Management   information Strategic information

幻想一步成功者突遭失败，会觉得浪费了时间，付出了精力，却认为没有任何收获；在失败面前，懦弱者痛苦迷茫，彷徨畏缩；而强者却坚持不懈，紧追不舍。各位ACCAer们加油，期待听到你们3月份考试成功的好消息~

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(a) The following figures have been calculated from the financial statements (including comparatives) of Barstead for

the year ended 30 September 2009:

increase in profit after taxation 80%

increase in (basic) earnings per share 5%

increase in diluted earnings per share 2%

Required:

Explain why the three measures of earnings (profit) growth for the same company over the same period can

give apparently differing impressions. (4 marks)

(b) The profit after tax for Barstead for the year ended 30 September 2009 was $15 million. At 1 October 2008 the company had in issue 36 million equity shares and a $10 million 8% convertible loan note. The loan note will mature in 2010 and will be redeemed at par or converted to equity shares on the basis of 25 shares for each $100 of loan note at the loan-note holders’ option. On 1 January 2009 Barstead made a fully subscribed rights issue of one new share for every four shares held at a price of $2·80 each. The market price of the equity shares of Barstead immediately before the issue was $3·80. The earnings per share (EPS) reported for the year ended 30 September 2008 was 35 cents.

Barstead’s income tax rate is 25%.

Required:

Calculate the (basic) EPS figure for Barstead (including comparatives) and the diluted EPS (comparatives not required) that would be disclosed for the year ended 30 September 2009. (6 marks)

正确答案：
(a)Whilstprofitaftertax(anditsgrowth)isausefulmeasure,itmaynotgiveafairrepresentationofthetrueunderlyingearningsperformance.Inthisexample,userscouldinterpretthelargeannualincreaseinprofitaftertaxof80%asbeingindicativeofanunderlyingimprovementinprofitability(ratherthanwhatitreallyis:anincreaseinabsoluteprofit).Itispossible,evenprobable,that(someof)theprofitgrowthhasbeenachievedthroughtheacquisitionofothercompanies(acquisitivegrowth).Wherecompaniesareacquiredfromtheproceedsofanewissueofshares,orwheretheyhavebeenacquiredthroughshareexchanges,thiswillresultinagreaternumberofequitysharesoftheacquiringcompanybeinginissue.ThisiswhatappearstohavehappenedinthecaseofBarsteadastheimprovementindicatedbyitsearningspershare(EPS)isonly5%perannum.ThisexplainswhytheEPS(andthetrendofEPS)isconsideredamorereliableindicatorofperformancebecausetheadditionalprofitswhichcouldbeexpectedfromthegreaterresources(proceedsfromthesharesissued)ismatchedwiththeincreaseinthenumberofshares.Simplylookingatthegrowthinacompany’sprofitaftertaxdoesnottakeintoaccountanyincreasesintheresourcesusedtoearnthem.Anyincreaseingrowthfinancedbyborrowings(debt)wouldnothavethesameimpactonprofit(asbeingfinancedbyequityshares)becausethefinancecostsofthedebtwouldacttoreduceprofit.ThecalculationofadilutedEPStakesintoaccountanypotentialequitysharesinissue.Potentialordinarysharesarisefromfinancialinstruments(e.g.convertibleloannotesandoptions)thatmayentitletheirholderstoequitysharesinthefuture.ThedilutedEPSisusefulasitalertsexistingshareholderstothefactthatfutureEPSmaybereducedasaresultofsharecapitalchanges;inasenseitisawarningsign.InthiscasethelowerincreaseinthedilutedEPSisevidencethatthe(higher)increaseinthebasicEPShas,inpart,beenachievedthroughtheincreaseduseofdilutingfinancialinstruments.Thefinancecostoftheseinstrumentsislessthantheearningstheirproceedshavegeneratedleadingtoanincreaseincurrentprofits(andbasicEPS);however,inthefuturetheywillcausemoresharestobeissued.ThiscausesadilutionwherethefinancecostperpotentialnewshareislessthanthebasicEPS.

(b) Using sensitivity analysis, estimate by what percentage each of the under-mentioned items, taken separately,

would need to change before the recommendation in (a) above is varied:

(i) Initial outlay;

(ii) Annual contribution. (4 marks)

正确答案：

(c) Define ‘market risk’ for Mr Allejandra and explain why Gluck and Goodman’s market risk exposure is

increased by failing to have an effective audit committee. (5 marks)

正确答案：
(c) Market risk
Definition of market risk
Market risks are those arising from any of the markets that a company operates in. Most common examples are those risks
from resource markets (inputs), product markets (outputs) or capital markets (finance).
[Tutorial note: markers should exercise latitude in allowing definitions of market risk. IFRS 7, for example, offers a technical
definition: ‘Market risk is the risk that the fair value or cash flows of a financial instrument will fluctuate due to changes in
market prices. Market risk reflects interest rate risk, currency risk, and other price risks’.]
Why non-compliance increases market risk
The lack of a fully compliant committee structure (such as having a non-compliant audit committee) erodes investor
confidence in the general governance of a company. This will, over time, affect share price and hence company value. Low
company value will threaten existing management (possibly with good cause in the case of Gluck and Goodman) and make
the company a possible takeover target. It will also adversely affect price-earnings and hence market confidence in Gluck and
Goodman’s shares. This will make it more difficult to raise funds from the stock market.

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