在考官的綜合評(píng)價(jià)中我們可以看到考生暴露出來(lái)的問(wèn)題以及考官提供給考生們的建議，在考生引起注意的同時(shí)，高頓網(wǎng)校小編再來(lái)分享一下考官對(duì)于某些題目的具體分析以及提出的建議。
　　Question Two
　　There were three main problems with answers. Firstly, by far the biggest issue was that candidates simply made no attempt to answer the requirement given. They didn’t write any objectives or performance measures at all, they simply wrote pages and pages of words about the company, discussing how it was performing and the issues it faced. This was really disappointing. When candidates did answer the requirement, they often did a really good job of it ‘.
　　考生可以很清晰地看到，在這里考官非常失望的看到了一種現(xiàn)象，那就是考生們所答非所問(wèn)的情況實(shí)在是太嚴(yán)重了，但是，如果能夠答道點(diǎn)子上的考生，還是能把答案做得非常好，這樣就好似暴露出來(lái)一個(gè)兩極分化的現(xiàn)象?？脊僭谂芯碜拥臅r(shí)候，停留在一份卷子上的時(shí)間不會(huì)超過(guò)10分鐘，如果前后判了兩份差異化很大的卷子，那自然分?jǐn)?shù)的差異也會(huì)分大。
　　所以，考生在這里一定要注意，在作答的時(shí)候，審題是*9位的。在審題的過(guò)程中，光讀完一遍的效果是很不好的，建議大家可以在試卷上做一些筆記，比如在知識(shí)點(diǎn)上寫一些相關(guān)聯(lián)的，題干中包含的知識(shí)點(diǎn)，這樣在作答的時(shí)候不會(huì)下筆千言，離題萬(wàn)里了。
　　Question Four
　　This was a variance question which included some of the trickier variances for sales quantity and sales mix.
　　Apart from using contribution rather than profit to work out the variances, quite a few candidates had calculated their variances using selling prices rather than profit margins.
　　Finally, another common error was to calculate the sales volume variance rather than the sales quantity variance.
　　This is an error in understanding, since the sales volume variance is the total variance which breaks down into its two component parts of sales mix and sales quantity. '
　　從第四道題中暴露的問(wèn)題是考生們對(duì)差異性分析中的概念理解薄弱，在計(jì)算中，公式不能正確運(yùn)用等。
　　在F5的考試中，幾乎每次考試都會(huì)考到差異性分析(Variance analysis)的題目，而有關(guān)差異性分析的公式總共就可以分類兩類，一個(gè)是量差一個(gè)是價(jià)差，無(wú)論怎樣出題，也全是這兩個(gè)出發(fā)點(diǎn)。所以學(xué)員們一定要注意，在復(fù)習(xí)的過(guò)程中，從最基礎(chǔ)的量差和價(jià)差分析到后面融入有idle time等信息的差異性分析，一定要記住公式的格式和對(duì)應(yīng)用到的數(shù)據(jù)，建議學(xué)員們用課上朱老師提供的坐標(biāo)記憶法來(lái)記住，在量差的時(shí)候應(yīng)該怎樣計(jì)算，在價(jià)差的時(shí)候應(yīng)該怎樣計(jì)算。