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论坛 会计与财务管理论坛 七区 CPA注册会计师及其他财会考证
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2016-09-09
F7科目回顾

通常认为MCQ是可以控制的题目,考官说很多学生在这次考试中选择了B选项,甚至连着几道题都选择B.

”这次的30分大题考察的内容已经确定了。“一位考生这么说。因为他们发现考官出题的规律是在2015年的6月,2015年12月,2016年6月是single entity问题,在2015年的9月,2016年的3月是consolidation问题。现在他们担心的是他们可能在2016年9月可能无法选择而面对一道consolidation问题。

学生们会说他们发现Q3,第三个问题,有一些复杂和困难。一位F7考生感觉他在这道题目上花了太长的时间。

Sitters generally thought the MCQs were manageable. They got a lot of Bs this time around, in fact some got three in a row!

The 30 markers single entity question was a cert this time around, according to another PQ. The examiner has apparently set a pattern: March 2016 had a big consolidation question, December 2015 had as single entity question, in September 2015 the examiner went for a consolidation question, and June 2015 it was single entity. The worry is that now they know they might not opt for a consolidation question come September 2016!

Students also said they found Q3 was ‘tricky’ and ‘’quite difficult’. One F7 candidates just felt they had spent too long on it!

P2科目回顾

P2终于出现了期待已久的的Cash flow问题。一位学员用非常难来形容哒。

另一位学生承认她私下还是非常希望Cash flow题目出现的。

不过也有遇到个被考官给予了错误的版本,但是直到考试开始后1个半小时才发现的考生,她在英国参加的P2考试,却发现自己在回答Internation版本的考试。

一个减轻后果的表格已经寄出,上帝保佑她。 小伙伴考试的时候一定要仔细啊!

The long-awaited cash flow question finally appeared. Tough and a bit on the ‘mean’ side, is how one PQ described it.

Another student admitted she was secretly hoping it would come up!

Still you could have been the student who was given the wrong variant by the invigilator and didn’t realise until one-and-a-half hours into the exam. She should have been sitting P2 UK, and instead found herself answering the international variant. A mitigating circumstances form has been sent.

Many PQs also admitted they made a bit of a mess of the football question – Q3. Sitters wondered if the examiner was dreaming of the upcoming Euro Football Tournament. As one student told PQ: “Why doesn’t the examiner just keep it simple?”

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