2020年ACCA备考：ACCA考试P阶段7大科目题型分析汇总

来源：长理培训发布时间：2020-03-09 10:42:27

ACCA考试科目之P1《公司治理、风险管理&职业道德》

Section A:1 compulsory case study*50 Marks;

Section B:Choice of 2 from 3 questions*(25 marks each)

Section A will be a compulsory case study question with typically four or five sub-requirements relating to the same scenario information.The question will usually assess and link a range of subject areas acrossthe syllabus.It will require students to demonstrate high-level capabilities to understand the complexities of the caseand evaluate,relate and apply the information in the case study to the requirements.

Section B questions are more likely to assess a range of discrete subject areas from the main syllabus section headings.They may require evaluation and synthesis of information contained within short scenarios andapplication of this information to the question requirements.

ACCA考试科目之P2《公司报告》

Section A will consist of one scenario based question worth 50 marks.It will deal with the preparation ofconsolidated financial statements including group statements of cash flows and with issues in financialreporting.A written part normally covering a particular accounting treatment and ethical and social issues in financial reporting.

Students will be required to answer two out of three questions in Section B,which will normally comprise two questions which will be scenario or case-study based and one essay question which may have somecomputational element.Section B could deal with any aspects of the syllabus.New accounting standards will feature prominently in this section on initial introduction.

ACCA考试科目之P3《商务分析》

Section A:1 compulsory case study*50 Marks;

Section B:Choice of 2 from 3 questions*(25 marks each)

Section A will be a compulsory case study question with several requirements relating to the same scenario information.The question will usually assess and link several subject areas from across the syllabus,and willrequire you to demonstrate high-level capabilities to evaluate,relate and apply the information in the scenario to the question requirements.There will always be some financial or numerical data in the scenario and marks will be available for numerical analysis which supports your written argument.

Section B questions are more likely to examine discrete subject areas.They will be based on short scenarios,and you will be expected to apply information from the scenarios to the question requirements.

ACCA考试科目之P4《高级财务管理》

Section A contains ONE compulsory question of 50 marks.

Section B is a choice of TWO from three questions,each carrying 25 marks.There are 3 hours for the exam,plus 15 minutes of reading time.

ACCA考试科目之P5《高级业绩管理》

Part A One compulsory question 50 marks.

Part B Two from three questions each of 25 marks

ACCA考试科目之P7《高级审计与认证业务》

The first 2 questions in the exam are compulsory and will be worth anywhere between 50%and 70%.The remaining 30%–50%are divided between 2 from 3 other questions.

责编：刘希

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