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ACCA F3復習建議：
1、每天早讀有意識的去讀一些會計英語，比如課本或將以，在培養(yǎng)語感的同時強化思維反射習慣2、對于有晚自習的學生而言，這段時間，*4有相對完整高效的時間段，每天可以通讀一章課本、復習相關講義，同時做完對應習題。對于財務會計，要求有一個持續(xù)的學習過程，注重每天的積累3、F3復習一至六章和第七章的前半部分，重點架構邏輯框架，注意通讀課本(一定要通讀課本而非完全依賴講義，可能*9遍的速度非常緩慢，但大家不用著急，六章的內容大可用一周時間去消化吸收，等大家把書本完全讀通讀透，對知識點的把握會是另外一個層次，同時對后續(xù)課程的學習有非常扎實的基礎)2、關于課本專業(yè)詞匯理解，書本有更強的綜合性與知識豐富性，所以大家可能會遇到其他陌生詞匯，對此我有以下建議(1)向專業(yè)字典尋求幫助：對初學者，大家可以采用外語教學與研究出版社的《英漢雙解財會字典》，ACCA階段的專業(yè)詞匯基本覆蓋到。推薦大家將此書當做課外小讀物閱讀，比如早讀課間睡覺前，分次記憶(2)借助于百度、谷歌，或手機詞典;
(3)不用試圖去探究每一個詞匯的意思：對于ACCA全英文考試，個人認為從英文到英文的思維慣性非常重要，而從英文到中文再到英文會影響思維連貫性，也會影響閱讀效率(4)作出標注，及時與老師進行交流。
ACCA F3重點
F3 Financial Accounting
This paper can be attempted either as apaper based examination paper or a computer based examination.Its a two hour paper where are questions are compulsory,comprising of 2 sections as follows:
Section A
of the examination consists of 35 multiplechoice questions of two marks each,covering a broad range of topics on thesyllabus.Some questions test knowledge,which is relatively straight forward,while others require the application of accounting techniques and detailed calculations.
Irrespective of the level of difficultiesall questions must be attempted,even if you are undecided on the correct answer,just choose an answer which you think is the most possible answer.
Constantly,practice as many questions as you can,as this will help build up you understanding and the speed to attemptall questions within the time allocated.I have always heard from my students that they don’t have enough time to complete all questions,and this iscertainly unadvisable as it will cause you to have a lower chance of passingthe paper.
Section B
has two longer questions of 15 marks each,which test candidates’understanding and application of financial accountingskills in more depth.The questions required candidates to prepare financial statements,that is either:
1.Consolidated statement offinancial position or consolidated statement of profit or loss.
2.Statement of financial position orstatement of profit or loss for sole trader or limited liability company.
There is also a possibility that the question required candidates to prepare the statement of cash flow.Therefore you should also be aware of how to prepare this statement.
Here are comments by the examiner which you should take into account when preparing to answer the 2 long questions in Section B:
Consolidated Statement of Financial Position(CSOFP)or Consolidated Statement of Profit or Loss(CSOPL).
·The assets and liabilities of theparent and the subsidiary for CSOFP or revenue and expenses of the parent and the subsidiary for CSOPL are to be added together on a line by line basis.
·The investment in the subsidiary(shown in the parent’s SOFP)is replaced with a goodwill figure.Similarly,thesubsidiary’s share capital and share premium and pre-acquisition retaine dearnings are not added to the parent in the CSOFP.Only the parent’s sharecapital and share premium are shown in CSOFP.
·The group share of the subsidiary’s profit is calculated and added to the groups retained earnings.
·If there is any intra-grouptrading then adjust the receivables and payables in CSOFP or sales and purchases in SOPL,that cancel each other out.
·Any dividends paid by the subsidiary to the parent should be adjusted,as the net effect to the group is zero.
·Adjust for any unrealised profitson sales of inventory between the parent and the subsidiary.
Preparing a Statement of financial position or Statement of profit or loss for a sole trader or limited liabilities company.
Carefully read through the information provided in the question anddecide what should be adjusted in the financial statement.If the questioninvolve the preparation of statement of financial position make sure the doubleentry is made for any adjustment.This is extremely important to ensure the SOFP is balanced.
Consider the notes provided in the question and decide whatadjustments or calculations are required example prepayments or accruals,irrecoverable debts and allowance for receivables,depreciation or r*uationof non current assets,income tax and closing inventory etc.
Lastly,ensure that you are familiar withthe format of the financial statements,focus on building your knowledge andapplication of accounting principles,making sure that you practice allrevision questions first before checking the answers.Remember time managementis very important to ensure that all questions are attempted.
相信大家看完上面內容以后就不會覺得acca f3很難了吧。接下去就是平常心應付考試，一定能夠取得好成績。
