acca f3科目對(duì)于考生來(lái)說(shuō)肯定會(huì)感覺(jué)相當(dāng)難，一開(kāi)始會(huì)手足無(wú)措，不過(guò)不用緊張，參考一下ACCA F3考試復(fù)習(xí)建議，考試重點(diǎn)歸納，那么ACCA F3也就沒(méi)那么難了。
 
　　ACCA F3復(fù)習(xí)建議：
 
　　1、每天早讀有意識(shí)的去讀一些會(huì)計(jì)英語(yǔ)，比如課本或?qū)⒁?，在培養(yǎng)語(yǔ)感的同時(shí)強(qiáng)化思維反射習(xí)慣2、對(duì)于有晚自習(xí)的學(xué)生而言，這段時(shí)間，*4有相對(duì)完整高效的時(shí)間段，每天可以通讀一章課本、復(fù)習(xí)相關(guān)講義，同時(shí)做完對(duì)應(yīng)習(xí)題。對(duì)于財(cái)務(wù)會(huì)計(jì)，要求有一個(gè)持續(xù)的學(xué)習(xí)過(guò)程，注重每天的積累3、F3復(fù)習(xí)一至六章和第七章的前半部分，重點(diǎn)架構(gòu)邏輯框架，注意通讀課本(一定要通讀課本而非完全依賴(lài)講義，可能*9遍的速度非常緩慢，但大家不用著急，六章的內(nèi)容大可用一周時(shí)間去消化吸收，等大家把書(shū)本完全讀通讀透，對(duì)知識(shí)點(diǎn)的把握會(huì)是另外一個(gè)層次，同時(shí)對(duì)后續(xù)課程的學(xué)習(xí)有非常扎實(shí)的基礎(chǔ))2、關(guān)于課本專(zhuān)業(yè)詞匯理解，書(shū)本有更強(qiáng)的綜合性與知識(shí)豐富性，所以大家可能會(huì)遇到其他陌生詞匯，對(duì)此我有以下建議(1)向?qū)I(yè)字典尋求幫助：對(duì)初學(xué)者，大家可以采用外語(yǔ)教學(xué)與研究出版社的《英漢雙解財(cái)會(huì)字典》，ACCA階段的專(zhuān)業(yè)詞匯基本覆蓋到。推薦大家將此書(shū)當(dāng)做課外小讀物閱讀，比如早讀課間睡覺(jué)前，分次記憶(2)借助于百度、谷歌，或手機(jī)詞典;
 
　　(3)不用試圖去探究每一個(gè)詞匯的意思：對(duì)于ACCA全英文考試，個(gè)人認(rèn)為從英文到英文的思維慣性非常重要，而從英文到中文再到英文會(huì)影響思維連貫性，也會(huì)影響閱讀效率(4)作出標(biāo)注，及時(shí)與老師進(jìn)行交流。
 
　　ACCA F3重點(diǎn)
 
　　F3 Financial Accounting
 
　　This paper can be attempted either as apaper based examination paper or a computer based examination. Its a two hour paper where are questions are compulsory, comprising of 2 sections as follows:
 
　　Section A
 
　　of the examination consists of 35 multiplechoice questions of two marks each, covering a broad range of topics on thesyllabus. Some questions test knowledge, which is relatively straight forward,while others require the application of accounting techniques and detailed calculations.
 
　　Irrespective of the level of difficultiesall questions must be attempted, even if you are undecided on the correct answer, just choose an answer which you think is the most possible answer.
 
　　Constantly, practice as many questions as you can, as this will help build up you understanding and the speed to attemptall questions within the time allocated. I have always heard from my students that they don’t have enough time to complete all questions, and this iscertainly unadvisable as it will cause you to have a lower chance of passingthe paper.
 
　　Section B
 
　　has two longer questions of 15 marks each,which test candidates’ understanding and application of financial accountingskills in more depth. The questions required candidates to prepare financial statements, that is either:
 
　　1.Consolidated statement offinancial position or consolidated statement of profit or loss.
 
　　2.Statement of financial position orstatement of profit or loss for sole trader or limited liability company.
 
　　There is also a possibility that the question required candidates to prepare the statement of cash flow. Therefore you should also be aware of how to prepare this statement.
 
　　Here are comments by the examiner which you should take into account when preparing to answer the 2 long questions in Section B:
 
　　Consolidated Statement of Financial Position (CSOFP) or Consolidated Statement of Profit or Loss (CSOPL).
 
　　· The assets and liabilities of theparent and the subsidiary for CSOFP or revenue and expenses of the parent and the subsidiary for CSOPL are to be added together on a line by line basis.
 
　　· The investment in the subsidiary(shown in the parent’s SOFP) is replaced with a goodwill figure. Similarly, thesubsidiary’s share capital and share premium and pre-acquisition retaine dearnings are not added to the parent in the CSOFP. Only the parent’s sharecapital and share premium are shown in CSOFP.
 
　　· The group share of the subsidiary’s profit is calculated and added to the groups retained earnings.
 
　　· If there is any intra-grouptrading then adjust the receivables and payables in CSOFP or sales and purchases in SOPL, that cancel each other out.
 
　　· Any dividends paid by the subsidiary to the parent should be adjusted, as the net effect to the group is zero.
 
　　· Adjust for any unrealised profitson sales of inventory between the parent and the subsidiary.
 
　　Preparing a Statement of financial position or Statement of profit or loss for a sole trader or limited liabilities company.
 
　　Carefully read through the information provided in the question anddecide what should be adjusted in the financial statement. If the questioninvolve the preparation of statement of financial position make sure the doubleentry is made for any adjustment. This is extremely important to ensure the SOFP is balanced.
 
　　Consider the notes provided in the question and decide whatadjustments or calculations are required example prepayments or accruals,irrecoverable debts and allowance for receivables, depreciation or r*uationof non current assets, income tax and closing inventory etc.
 
　　Lastly, ensure that you are familiar withthe format of the financial statements, focus on building your knowledge andapplication of accounting principles, making sure that you practice allrevision questions first before checking the answers. Remember time managementis very important to ensure that all questions are attempted.