2015年6月的ACCA P5科目通過率為什么只有28%？高頓網(wǎng)校小編在看了考官報告之后，發(fā)現(xiàn)考官對此表示很生氣！
 
　　The majority of candidates attempted their allocation of three questions & there was little evidence of poor time management in terms of completing the paper. Amongst the section B questions, Q3 was probably marginally most favored in the number of candidates attempting it. Q2was the least favored in the number of attempts seen. 多數(shù)考生能把題目做完，看來時間不是問題；Q3考平衡記分卡頗受青睞；Q2考ERP系統(tǒng)貌似被冷落（被考官發(fā)現(xiàn)軟肋了...）
　　The examining team continued to be concerned by the quality of answers that has been observed which is consistent with that of the last eight diets of P5. The advice in past examiner's reports& approach articles does not seem to have been taken up by many candidates.We would strongly advise that candidates use these materials to ensure that they have the right overall attitude to P5, which is intended to lie at a post-graduate level. 俺們對答題質量比較失望（做得快有毛用），都說了八（百）遍啦。你們拿俺們以前辛辛苦苦寫的考官報告都當耳邊風啊！這不是通過P5的正確姿勢！P-level研究生水平，扯淡！
　　As a result, we would offer similar broad comments to past reports. Most examinations require a balance of memory work& *uation/analysis. As one goes through the levels (say from F2 to F5 toP5) this balance changes, from pure memory to more analysis. Good candidates distinguish themselves by being aware that if they come to this examination expecting to repeat memorised material, they will probably score only between 20%& 30%. Many candidates have clearly been taught that they should define in their answer any ‘jargon’ terms in the question requirement. Whilst defining key terms is helpful, it is wrong to assume that this alone will provide a passing answer atP5. For example, see comments on Q1(v), Q3(c) & Q4(a) which were about the application of ideas to specific issues in the scenario & did not warrant long descriptions of those methods. 所以，別嫌啰嗦...(P5)考試需要綜合能力：記憶和評估/分析。從F2（開襠褲）到F5(秋褲)到P5(西褲)，要求能力逐漸向分析轉移。好考生知道P5不是考記憶的，因為那些背誦知識點只占20-30分。在答案里解釋重要概念固然重要，但單單解釋概念還不行。Q1(v), Q3(c),Q4(a)都要求在非常具體的案例中應用，所以長篇累牘解釋理論方法沒用。
　　Lack of basic knowledge was demonstrated by many candidates at this diet & arose in several questions。很多考生明顯缺乏基礎知識（就像到了冬天，只穿西褲，不穿秋褲會凍得慌）
　　1) in Q(ii), though it was clearly stated as useful in the scenario, many candidates did not attempt a breakeven calculation & when attempted, it was only rarely done correctly. Breakeven is a basic tool of management accounting analysis & both it & the topic of cost structures in a business will remain highly examinable going forward;Q1第二小問，要求盈虧平衡點計算，一個很基礎的管理會計分析方法，但很多人就是不會啊！怎么辦？繼續(xù)考！
　　2) in Q3(a), many candidates were unable to show how the four (given) aspects of the customer perspective in the balanced scorecard impact on the behavior of the three (given) financial metrics beyond repetitiouslystating the generality that (in effect) happy customers mean better financial performance and; 在Q3(a)，很多考生不能解釋開心的客戶能夠給公司帶來開心的財務業(yè)績。那關于平衡記分卡，還記得啥？
　　3) as in previous diets, in Q4(c), there was a lack of understanding of the implications of the choice of the type of responsibility centre used for a division for control purposes. 屢教不改，Q4(c)，還是不明白選擇合適的責任中心對業(yè)務部門的控制管理多重要！
　　The basis of this examination is analysis& application which then leads to *uation. The candidate will need a foundation in the techniques of the syllabus but should focus more on *uation of these techniques & consideration of their usefulness to the given scenario. This is not difficult to revise as it is a mindset that can easily be encouraged by attempting past papers as an integral part of the revision process. Candidates need to be aware that performance management is an area which, at an advanced level, is dependent upon situation & environment. A good, professional-level answer will go beyond the mere repetition of how a technique works & focus on relating it to the entity's specific environment. As in previous diets, it was very clear to the marking team that those candidates that had grasped the need for this went on to pass the paper. P5考試要求“分析+應用到評估”，所以考生需要先掌握大綱的基礎知識然后在案例中應用。怎么應用？做真題?。≡僬f一遍，P5，是（50度）高級(灰)業(yè)績管理課程，一切都因周圍環(huán)境和具體情形而調整（只記住降龍十八掌的姿勢，沒用，泰森一拳就把你撂倒啦）。
　　This issue leads directly to the well-worn advice to candidates to ‘answer the question asked'. There are several detailed examples in the discussion below where candidates answered a different requirement from the one asked or simply ignored a part of the requirement (and thus the marks on offer). There was also a continuing disregard for the suggestions contained within the scenario.Candidates should remember that the scenario is intended to mimic real life, in so far as is possible in the examination context. For example, in Q1, the CEO states the dashboard is to be kept focused & places clear limits on the number of metrics to be suggested, thus an answer that is not destined, in practice, for his or her waste bin must observe that constraint. 別答非所問！別答非所問！別答非所問！在Q1,CEO老大說得很清楚：公司業(yè)績報告（DASHBOARD）要突出重點，只要5個關鍵指標。就像在實際工作中，如果你的答復不想被老板丟進垃圾桶里的話，就要豎起耳朵（看仔細題目要求）。