ACCA 6月考试的日子在逼近，希望大家能调整好自己的心态，好好发挥，考出理想分数 （50 
）
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另外号召大家分享6月ACCA考题预测 
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Tips for ACCA F1 – F3
No exam tips available – Multiple choice questions cover entire syllabus
Tips for ACCA F4 Corporate and Business Law (Eng)
1 Supreme Court article in January Student Accountant or /ratio/obiter/reversing (June 05)
2 Meetings and resolutions – special resolution, special notice, special business (Dec 08)
3 Company secretary (June 05) or difference between executive and non-executive directors (June 08)
4 Debentures – ( fixed and floating ) (June 04) or comparison of debentures with shares (June 08)
5 Agent authority (Dec 01)
6 Employment law – explanation of unfair and wrongful dismissal (Dec 07/ Dec 08) or difference between employed and self-employed (June 08)
7 Tort and remoteness of damage (Dec 07)
8 Usual question 8 – contract law with invitation, offer, counter-offer, option period, breach – advise the parties
9 Partnership / liability of partners (June 08) / (Dec 08)
10 Insider dealing (June 09) or Money laundering (Dec 05)
Tips for ACCA Paper F5 “Performance Management”
ABC
Linear Programming or Decision Theory
Budgeting written + flexed
Mix & Yield variances
Divisional + transfer pricing
Tips for ACCA Paper F6 “Taxation” (UK)
F6 is very predictable so no tips as such
Practise as many exam standard questions as you can.
Make sure you do to time. After the 15 minute reading time you have 1.8 minutes per mark. If a question is split between part (a) 10 marks and part (b) 10 marks then only spend 18 minutes on part (a) and then move on to part (b).
Look at all the requirements of the question, can you answer an easy parts first, for example one part maybe standalone and on something very straightforward, so do this part first
You do not have to answer the questions in the order they are set, if question 5 is the easiest do this one first.
Question 3 will be the hardest so leave this until last but make sure you leave 36 minutes to answer it.
Do not panic if you can’t remember something in a question, don’t spend too much time trying to remember it, have a go or even guess. Then you can move on to other parts of the question.
Above all you need 50% to pass, so find the marks you can do. There will always be more than 50% of the question which is examining core areas of the syllabus, only a few marks will be fringe areas, but you do not have to worry about these as you can find the 50 marks you need to pass
Tips for ACCA F7 Financial Reporting (INT)
1 Consolidated Statements of Income and financial Position with subsidiary and associate
2 Preparation of a company’s financial statements from an adjusted trial balance
3 Report on a company’s performance including ratio calculations. Maybe with a relatively straight forward cash flow
4 Construction contracts
5 IAS 8 on prior year adjustments and changes in accounting policies
Tips for ACCA Paper F8 Audit and Assurance (INT)
Sales system/receivables, including audit planning.
CAAT
Analytical procedures
Reasons for qualifying – Clarity statement
Events after the period end
Ethics and risk/client acceptanc
Tips for ACCA Paper F9 Financial Management
WACC / NPV / IRR
Debtors Management / EOQ / overtrading
Business Valuation etc (Q54)
Foreign exchange risk
Tips for ACCA P1 Professional Accountant
-
Something to do with External and Internal Actors – Student Accountant Article from August 2009 . Scenario involving chair who is also chief exec, too few neds, domination by one person and ineffective other board members. Role of Corporate Governance and critical commentary about why this company fails and how it could improve. 5 marks worth of definition about transparency and integrity
-
Report ( or memo ) requiring identification of business risks and recommendations of how to best manage those risks
-
Role, function and responsibilities of internal auditors and maybe a comparison with external auditors
-
Scenario question with some very questionable ethical activities – maybe incorporating problems for both directors and auditors
Tips for Paper P2 June 2010 exams
Q1 Foreign Consolidation, such as the questions Memo, Ejay and Rybi from the Revision Kit
Q2 & 3 Multiple IAS Questions (with multiple parts in a question testing various IASs: Revenue. Earnings per share, Contingencies, Share based payments, Financial Liabilities)
Q4 Recent IFRS for small and medium enterprises (May Student Accountant article)
Tips for ACCA Paper P3 Business Analysis
PESTEL/SWOT/BCG
Quality – CMMI
E-business/e-commerce/e-marketing
Ashridge portfolio display matrix
Prahalad and Hamel – (resource-based v position-based strategy)
Tips for Paper P4 Advanced Financial Management
1 Big NPV involving calculation of WACC using CAPM (gearing and ungearing betas), possibly a foreign investment needing forecasting of exchange rates,
2 Financial appraisal of a business (from sets of accounts) and calculation of Z-score (in which case formula will be given)
Section B:
3 Foreign exchange risk – futures and options
4 Either interest rate risk (futures and options), or possibly Option Pricing (share options and delta hedge)
5 Written question – impossible to guess, but possibly – “Quantitative easing”. What is it? Why do it? Risk involved in doing it?
Tips for Paper P5 Advanced Performance Management
coming in May
Tips for ACCA P7 Advanced Audit and Assurance (INT)
Q1 Audit risk ( 12/02, 6/03, 6/04 )
Q2 “Matters to consider and evidence you would expect to find / audit tests to be performed” ( 12/01, 6/02, 12/03, 6/05, 6/06, 12/06, 6/07, 6/08, 12/08 )
Q3 Going concern – Article from March Student Accountant ( 6/02, 12/08 )
Q4 Ethics ( Pilot paper, 6/02, 6/03, 6/04, 6/05, 6/06, 12/06, 6/07, 6/08, 12/08, 6/09 )
Q5 Audit reports including environmental issues, groups (Pilot paper ) and key performance indicators ( 12/08 )
Probable that “Clarity Project” will be in the exam somewhere, either directly or indirectly.
好冷清的帖子…
因为学acca的都是好孩子，白天看书ing
hi lz, where did u get these tips from? are they all trustable?
是从open tuition
一点也不trustable。
任何预测考题都是瞎子摸象，包括bpp ftc。
如果100%知道考什么的话，他不会公布而是贩卖。
这些只能做个考前参考，娱乐一下吧了。好好学习才是完全之策。
这次只考2门 希望可以好好复习 顺利通过 呵呵 也祝大家一切顺利
帮所有考生加油！
12月考过了最后一门。。。
谢谢 谢谢
大家加油阿 呼唤过2门~！！
正在啃书~这次后悔考三门，有一门可能要放弃啦
我也出来透透气吧。
来汲取一点大家的力量，奋战到底！
大家都加油啊！
这次考最后一门，一定要过～
终于打到P7这个大boss了…希望可以顺利考过
那你一定通关了，p7我连想都不敢想。 
一个f8都已经把我吓得屁股尿流{:5_135:}
在UK最后一次考…疯了，最后4门！！
最大努力！好好复习！
希望能有个满意的成绩！
lz thanks for sharing the tips
im sitting F8 and P1 this June, all written papers… they are so difficult …
大家都好有干劲哦…我都念崩溃了…心情混乱中…＝。＝
那个压题什么的基本没用…我都是到考的前天晚上实在念不完了只好开始自己找找规律自己压…说白了其实就是赌运气…实力不说，考acca运气是很重要的阿…众神保佑吧…╮(╯_╰)╭
你个人签名的照片好漂亮
呵呵，谢谢阿～一个日本的model我还满喜欢的～叫emi～（虽然还有另一个叫emi的我完全讨厌…＝。＝）
一直以来都在down楼主的动画呢～呵呵～在acca的帖里说这个很怪…不过万番感谢(＾ω ＾)
话说…其实…很早以前就很想问…楼主是还在考试吗…考的是什么呢？…