acca p4真題對(duì)于acca P4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 p4科目的考試內(nèi)容：
ACCA P4科目介紹：
P4《高級(jí)財(cái)務(wù)管理》是F9《財(cái)務(wù)管理》的后續(xù)課程，更加注重一些復(fù)雜的戰(zhàn)略財(cái)務(wù)管理問題的解決。大綱分為四大部分，主要考察：
1.在跨國(guó)企業(yè)的環(huán)境下，高級(jí)行政人員或咨詢?nèi)藛T在滿足不同利益相關(guān)者需求時(shí)扮演的角色和責(zé)任;2.在本國(guó)和國(guó)際環(huán)境下，投資決策和融資決策對(duì)戰(zhàn)略結(jié)果的影響;3.在復(fù)雜的公司結(jié)構(gòu)下，財(cái)產(chǎn)管理部門的角色，其中包括企業(yè)存在的風(fēng)險(xiǎn)和管理這些風(fēng)險(xiǎn)的戰(zhàn)略;4.財(cái)務(wù)問題的影響。
ACCA P4真題怎么利用：
即便已經(jīng)學(xué)過相關(guān)的課，匯率生品和利率生品部分仍然是十分饒人，很容易讓人喪失耐心和信心。自我感覺，攻克這一塊內(nèi)容，最有效的方法就是吃透例題，所謂“吃透”，絕不是僅僅看著書上的內(nèi)容看懂，而是脫離了答案，也能清晰地回想起整體的思路是什么，每一步要干什么。其實(shí)ACCA的考點(diǎn)一直都很穩(wěn)定，對(duì)這歷年真題的解題模版，一步一步理解為什么是這么做的，上來(lái)的就被各種上升下降買進(jìn)賣出搞暈，后面的計(jì)算其實(shí)也都會(huì)，但是*9步被擊暈，后面也就亂了方寸，我的建議是一定要畫圖，把交易的標(biāo)的和方向弄清楚了再下手。畫圖即可以幫助審題、記錄條件，又可幫助清理思路。多這么反復(fù)幾道題目，應(yīng)付考試基本就沒有問題了，另外，有幾篇相當(dāng)不錯(cuò)的考官文章，寫的比較長(zhǎng)上面還清晰明了很多，吃透了也是大有幫助的。
聽過很多P4考了好幾次沒過的人說，實(shí)在搞不清，干脆把所有的方向?qū)?yīng)的套路背下來(lái)，但我個(gè)人認(rèn)為，千萬(wàn)不要嘗試死記硬背，多花點(diǎn)時(shí)間畫畫圖，這種繞來(lái)繞去的東西不是背下來(lái)能解決的。反而可以能在考試緊張環(huán)境下一不小心記混。。
ACCA P4真題解析：
Question：A defensive tactic in a hostile takeover bid has been described as follows:“A firm that launches a friendly counter-bid and takes control of the target firm.”This description best fits which defensive tactic?
A. Golden parachute
B. White squire
C. Pacman defense
D. White knight
The correct answer is: White knight.
解析：A White Squire is also a firm that makes a friendly counter-bid but does not take control of the target firm.
A Pacman Defence is an aggressive tactic that involves mounting a counter-bid for the attacker.
A Golden Parachute is a large compensation payment made to the top management of the target company if their positions are eliminated due to the hostile takeover.
Question：The directors of Little Panda Inc are concerned that the potential of its managers is being under-utilised on the company's existing activities.
In order to make the most use of its resources, which of the following companies is Little Panda most likely to wish to acquire?
A. A company with the right customer profile.
B. A company making similar products operating substantially below capacity.
C. A company identified by stock market analysts as having significant growth potential, but currently lacking strategic and operational focus.
D. A company with a complementary product range.
The correct answer is: A company identified by stock market analysts as having significant growth potential, but currently lacking strategic and operational focus.
Hopefully this company should offer Little Panda's underemployed managers the chance to exercise their talents.
acca p4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，然后再同自己的想法對(duì)比找到差距，看到自己思考的不縝密的地方加以修改。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。
