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(duì)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