F5 2013年12月考官文章分享

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來源: 正保會計網校編輯： 2015/02/27 10:39:27　字體：大小

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General Comments

There were two sections to the examination paper and all of the questions were compulsory. Section A consisted of 20 multiple choice questions (two marks each) which covered a broad range of syllabus topics. Section B had three shorter questions (worth 10 marks each) and two longer questions (worth 15 marks each). These questions covered all of the key syllabus areas.

This is the first examiner’s report since the introduction of the new exam format and question types.

The following paragraphs report on each section and focus on some of the key learning points. Specific Comments

Section A

It was pleasing to see that the majority of candidates attempted all of the questions. Candidates preparing for the next examination of F5 are advised to work through the sample questions discussed here and to carefully review how each of the correct answers were derived. The following two questions are reviewed in detail with the aim of giving future candidates an indication of the types of questions asked, guidance on dealing with these exam questions and to provide a technical debrief on the topics covered by the specific questions selected.

【我要糾錯】責任編輯：Sarah