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  To  ACCAers:
  2014年12月份ACCA全球筆試統(tǒng)考通過率如下:
  F1  Accountant in Business   83%
  F2  Management Accounting   58%
  F3  Financial Accounting   59%
  F4  Corporate and Business Law   70%
  F5  Performance Management   44%
  F6  Taxation   43%
  F7  Financial Reporting   43%
  F8  Audit and Assurance   45%
  F9  Financial Management   40%
  P1  Governance, Risk and Ethics   52%
  P2  Corporate Reporting   50%
  P3  Business Analysis   48%
  P4  Advanced Financial Management   33%
  P5  Advanced Performance Management   30%
  P6  Advanced Taxation   38%
  P7  Advanced Audit and Assurance   42%