acca f5真題對(duì)于acca f5的考試的重要性我相信各位acca考生都心知肚明了，首先我們先看一下acca f5科目介紹：
　　ACCA F5科目介紹：
 
　　F5《業(yè)績(jī)管理》是F2《管理會(huì)計(jì)》的后續(xù)課程，它也幫助考生建立了P5《高級(jí)業(yè)績(jī)管理》的學(xué)習(xí)基礎(chǔ)。
 
　　大綱首先介紹了更多的與業(yè)管理會(huì)計(jì)的內(nèi)容，這些內(nèi)容是F2（管理會(huì)計(jì)）已經(jīng)涉及的，主要是關(guān)于成本費(fèi)用的處理。這里復(fù)習(xí)的目的是使得考生在學(xué)習(xí)F5 這門課程時(shí)對(duì)管理會(huì)計(jì)技能上有著更深的了解。
 
　　大綱然后涉及決策問(wèn)題。學(xué)員需要解決資源短缺、定價(jià)和自制或外部購(gòu)買等問(wèn)題，還需要了解這些和業(yè)績(jī)?cè)u(píng)估有何關(guān)聯(lián)。風(fēng)險(xiǎn)和不確定性是真實(shí)生活中的一個(gè)因素，考生必須了解風(fēng)險(xiǎn)并且能夠運(yùn)用一些基礎(chǔ)的方法來(lái)解決存在二決策內(nèi)部的固有風(fēng)險(xiǎn)。
 
　　預(yù)算是很多會(huì)計(jì)師職業(yè)生涯中很重要的一部分。大綱闡述了不同的預(yù)算方法以及它們存在的問(wèn)題。對(duì)會(huì)計(jì)師來(lái)說(shuō)預(yù)算的行為方面的理解是很重要的。大綱包括個(gè)人對(duì)預(yù)算做出反應(yīng)的方式。
 
　　接下來(lái)是標(biāo)準(zhǔn)成本法和差異。在F2 中涉及的所有差異計(jì)算是學(xué)習(xí)F5 的基礎(chǔ)是必須掌握的。除此之外，新增加了混合差異和收益差異不計(jì)劃差異和經(jīng)營(yíng)差異兩大類。對(duì)二會(huì)計(jì)師來(lái)說(shuō)要理解這些計(jì)算出來(lái)的數(shù)字并且明白在績(jī)效背景下有著什么意義。
      ACCA F5考試重點(diǎn)：
　　Thefollowing are some of the key skills that are essential for passing the F5exam:
 
　　1.Understanding the reasoning behind calculations and how these calculations willbe useful to management:
 
　　Questionsthat are testing a management accounting technique will always try to make thelink between the technique and its use as a performance management tool.
 
　　Youmust make sure that you have revised the syllabus thoroughly and have theknowledge required of these tools.
 
　　Youmust make sure that you are applying your knowledge to the information in thequestion and using evidence from the scenario in your answer.
 
　　Youmust practise the written elements of questions in full, as this is where theexaminer will test your understanding of the scenario and performancemanagement implications of the question.
 
　　2.Managing your time effectively and identifying easy marks available:
 
　　Theexaminer has previously pointed out that there will be easy marks available inthe exam and students who answer these parts of questions usually perform well.
 
　　Studentswho do not manage their time and miss easy marks are making it much harder forthemselves to pass the exam.
 
　　Youmust make sure that you are using your reading time effectively to identify anyparts of questions that you can easily tackle and plan the order in which youwill answer questions in the exam.

　　3.Reading the question and understanding the requirement:
 
　　Youmust read the question very carefully and identify the instructional verbsused, remember there may be more than one thing to answer within eachrequirement. You must use the mark allocation to work out how much depth youneed to go into in your answer.
 
　　Makesure that you are answering the question set not the one that you would like toanswer.
 
　　Commonpitfalls pointed out by the Paper F5 examiner include:
 
　　Studentsfailure to make the step up from F2 to F5 - this is due to a lack of ability tointerpret the calculations performed with reference to the scenario given.
 
　　Poorinterpretation of data - this would be due to lack of planning andunderstanding the requirements of the question.
 
　　Poortechnical knowledge.
 
　　Makesure that you are always thinking about these key skills during your revisionand that each time you practice a question you are thoroughly reviewing youranswer afterwards to identify if you need to work on any of these areas.
　　acca f5真題的重要性：
 
　　對(duì)于真題，我們除了要掌握單獨(dú)的知識(shí)點(diǎn)，還要把他們串聯(lián)在一起，并且能識(shí)別出題目考察的是哪些知識(shí)點(diǎn)的組合，而且它考的不僅僅是知識(shí)點(diǎn)，還有我們的思維能力和對(duì)商業(yè)環(huán)境的看法等等，所以我覺(jué)得對(duì)于像我這種準(zhǔn)備時(shí)間不是很充分(復(fù)習(xí)基本在最后一個(gè)半月內(nèi)完成)的話，重點(diǎn)是分析考官提供的答案，從長(zhǎng)篇答案中總結(jié)他們的答題思路和大綱。我的這個(gè)辦法屢試不爽，基本練習(xí)冊(cè)每道題目我都會(huì)分析出提綱要點(diǎn)，這樣在時(shí)間不夠時(shí)，可以省去大篇幅寫作時(shí)間而直接發(fā)現(xiàn)自己的丟分點(diǎn)，有利于形成總結(jié)思考能力，也可以在練習(xí)的過(guò)程中與考官的想法越來(lái)越貼近，揣摩出他的思維方式，若能以考官的思維來(lái)答題，相信定會(huì)萬(wàn)無(wú)一失。