高頓網(wǎng)校小編給大家整理了ACCA考試P2科目的答題技巧,希望對大家有所幫助。
        Q1
  follow the OpenTuition lectures and set your workings out in consistently the same sequence – every time – you should find that that helps.
  W1 – group structure
  W2 – goodwill
  then the PuP calcuation
  W3a and W3b ( gain / loss on disposal / part disposal of subsidiary )
  W3 – consolidated retained earnings
  W4a – nci on the SoFP
  W4b – nci on the SoI ( strictly, the SoCiEty )
  W5a – investment in associate
  W5b – our share of associate‘s this year‘s profits
  reduce the problem to an automatic process and you should find it easier!
  there are often 6, 7 or 8 paragraphs of notes at the end of the figures in Q1
  start at the last one – say number 8
  it often involves nothing at all – other than telling you the basis of the nci valuation at date of acquisition
  then do number 7 – often some simple calculation like a dividend proposed but not yet accounted for
  number 6 is often relatively straight forward as are also numbers 5, 4  and 3 – they will involve deciding whether a financial instrument should be valued at fair value, whether a potential liability should be accrued, whether an asset needs to be impaired, whether inventory value needs adjusting or whether revenue should be recognised on a basis different to the existing basis.
  these are not intended to be a comprehensive list of possible adjustments – merely illustrative of the sort of matter you could expect to find
  each of these notes requires a clear working to explain / calculate the amount and effect of the adjustment necessary
  this should now leave you with just numbers 1 and 2 which typically will give you the information about the acquisition / disposal of the subsidiary and the associate
  DO NOT get stopped by any single note – if you can‘t do it – LEAVE IT and come back later when you have picked up the marks you can collect
  when you do come back to it, if you still cannot manage to find a solution, then GUESS – but do not be tempted to start verbal explanations to the marker about what / why / how you have arrived at the guessed figure – simply put “say $50,000”
  Q2 and Q3
  establish the style which has been required – report / memo or letter or simply a comment on the directors‘ choice of accounting treatment – more often than not, they are incorrect, but not always!
  typically the questions will be sub-divided into four or five parts
  make sure that you correctly allocate your time to allow a reasonable effort at ALL parts of the question
  Q4
  current affairs
  the examiner has said that he will examine each new IFRS at the earliest opportunity
  so keep your eye on the accountancy press and Student Accountant
  occasionally, question 4 has a computational element but, more often than not, it‘s pure discussion
  personally, nine times out of ten, I would avoid it
  it is excessively difficult to produce 25 markable points in a discussion within 45 minutes
  it‘s difficult to produce half that number, yet that is what you need to get a passing grade on this question
  if you really do have to attempt question 4, follow the usual rules about planning what you are going to write.  This becomes particularly relevant when you are tackling a question about which you could very well know not much at all
  remember, each valid point should be earning a mark for you
  your target is therefore to think, plan and write 25 markable points
  ok, you won‘t achieve that, but at least let that be your target
  the examiners like the answers to be subdivided into sections with appropriate headings