F7財(cái)務(wù)報(bào)告

考試框架

Section A–15道主觀測(cè)試題，每題2分。

Section B–3道主觀測(cè)試題，每道含有一個(gè)案例和5道每題2分的主觀測(cè)試題。

Section C-2道大題，每題20分，一題考察財(cái)報(bào)的編制，另一題考察財(cái)報(bào)的解釋。

Meet the new examiner

新的考官，大約一年前取代Steve Scott的，他非常鼓勵(lì)學(xué)生可以愛上IFRSs！他說ACCA考生需要能夠可以談?wù)揊7的27條準(zhǔn)則的關(guān)鍵部分，Section A的考題幾乎可以覆蓋整個(gè)考綱的內(nèi)容。

談到Section C，他透露他出的考題可能是單個(gè)公司的財(cái)務(wù)報(bào)表，也可能是合并公司報(bào)表，單獨(dú)公司報(bào)表的話，可能會(huì)出關(guān)于損益表的一些調(diào)節(jié)，或者是損益表的一部分內(nèi)容，而不是考單獨(dú)的一個(gè)準(zhǔn)則，現(xiàn)金流量表的一些知識(shí)點(diǎn)也會(huì)考察，如果是合并報(bào)表的話，會(huì)要求寫出整個(gè)詳細(xì)的損益表或資產(chǎn)負(fù)債表，通常情況下，不會(huì)讓考生同時(shí)寫出兩張合并報(bào)表，考生還要注意的是，在這部分的大題，會(huì)有要討論的也就是文字的部分。

考官?gòu)?qiáng)調(diào)，Section C兩道大題要求解釋報(bào)表的那道題目通常都不是答的很好，如果是單個(gè)公司財(cái)報(bào)的話，通常在計(jì)算ratios前，會(huì)讓你重新計(jì)算和調(diào)整報(bào)表中的一些數(shù)字，如果僅僅只是寫出大概的報(bào)表的話，通常不會(huì)得到很好的分?jǐn)?shù)。

考官指出，對(duì)于合并報(bào)表的分析的話，主要集中在集團(tuán)內(nèi)部之間的一些問題。

考官還透露，三個(gè)部分的考題都要做到，這會(huì)有助于提高通過的幾率，而且現(xiàn)在問題的完成度已經(jīng)比過去好了很多。

Problem areas

考官?gòu)?qiáng)調(diào)，Section A和Section B的題目通常會(huì)包括一些‘干擾選項(xiàng)’，所以考生在答題的時(shí)候還是要花費(fèi)一些時(shí)間的，考生做題時(shí)比較為難和掙扎的地方是，對(duì)于一些損益表科目的調(diào)整，和年中兼并公司要做合并報(bào)表時(shí)的時(shí)間劃分。

考生確實(shí)需要提高他們的解釋報(bào)表的技巧，考官?gòu)?qiáng)調(diào)教科書中的答案有參考價(jià)值但是也有局限性–你還是需要利用題目給出的信息來構(gòu)建你的答案。

機(jī)考的考生任然需要展示他們r(jià)atios計(jì)算的整個(gè)過程，因?yàn)榭脊僖滥愕拇鸢甘菑哪睦飦淼摹?/span>

Looking ahead

從2017年九月開始，IFRS 16 Leases會(huì)取代IAS 17，對(duì)于lease liabilities的計(jì)算還是比較類似的，而且對(duì)于low-value/short-term leases不需要計(jì)算lease liabilities了，考官也承認(rèn)F7中不會(huì)考一整道現(xiàn)金流量表的大題。

EXAM TIPS

強(qiáng)調(diào)：

我們發(fā)布本ACCA exam tips不是用來給你押題的，是匯總本次F7考試的重要關(guān)鍵信息。文中有部分知識(shí)點(diǎn)的整理，更重要的是考試答題技巧的匯總，以及考前準(zhǔn)備。押題復(fù)習(xí)不可取，大家借助本文參考資深考官給出的考試答題技巧更加重要。備考的你一定要全面復(fù)習(xí)，方可戰(zhàn)勝ACCA這個(gè)小賤人！

Kaplan

MCQ’s can come from any syllabus area.

Consolidation of Financial Statements

For the consolidation question you will benefit from having the proforma/standard workings of your final answer set up first.For example if the question requires a consolidated SFP then drawing up the SFP with open brackets beside those numbers that do not need a standard working can get all the easy adding across 100%of the Parent and subsidiary figures.The other headings can have the standard working number written beside them instead.A couple of lines would need to be left for each section of the SFP in case other things come up in the additional information.

In addition to this setting up the standard workings can also be done.The subsidiaries’share capital figures and the year end retained earnings can be put into these without reading any of the additional information.In addition to this the parents retained earnings figure can also be put into W5（Retained earnings）without reading any additional narrative.

With all of the proformas and standard workings set up,it means that you are able to tackle the issues in the order that they are presented in the question.It also allows you to deal with both sides of any adjustments as everywhere is set up to make the adjustments.It hopefully prevents non-balancing accounts and means that each issue only has to be addressed once;thus helping with time management.Also if you run out of time,you will get full credit for all that you have already done provided everything is referenced through.

A similar process can be applied to the income statement equivalent of setting up final answer and workings to help tackle the issues that come up.

Single Company Financial Statements

As with the groups question,it may be possible to get the proforma of the final answer set up,particularly if the data in the question is set up with the draft financial statements rather than the trial balance.If possible it then means that open brackets can be used and the draft figures placed in them,ready for adjustments as they arise.Generally speaking there are often more adjustments required for cost of sales figure in the income statement and the PPE figure in the SFP.As such I would suggest these are likely to need separate workings rather than just a bracket beside the final answer.

If there is a topic/adjustment that you are unsure of,come back to it.You are better to get the adjustments that you are comfortable with done first.It is easy to get bogged down and waste time on a difficult adjustment at the expense of doing an easier one that appears later in the question.

Performance Appraisal

With a performance appraisal question you may be asked to calculate ratios or prepare a statement of cash flow or both.When calculating ratios,if you are unsure of a particular calculation always have a go,as even if the calculation is incorrect you will be awarded merit for your discussion of the incorrect number in the written section of the question.It also really helps the marker if you note your formula down so that your working is clearly identified.

When preparing a statement of cash flow setup you proforma immediately and begin to get the easy marks in the cash flow such as finding the movement in the cash and cash equivalent balance,and finding the movements on basic shares and loans.You will also find the operating activities section familiar and useful for scoring marks.If there are any cash items that you are unfamiliar with come back to these at the end after you have dealt with the items that you can do.

Finally,when appraising the performance of a company ensure that you always refer to the scenario provided to ensure maximum credit is awarded.

LSBF

For the 60 marks of MCQs in section A&B,the entire syllabus must be covered,including the more obscure standards（recent questions have covered R&D,government grants,borrowing costs,investment properties,etc）。Also important are depreciation and revaluation,deferred tax,associates,effect of company payment policies,etc on working capital ratios.Watch out also for objective test questions,ie where no alternative answers are given to guide you,usually in numerical questions.

For Section C:Ratios&interpretation,including adjustments to be made before comparison to last year or a different company;published accounts with standards,including cash flow aspects;consolidations.

BPP

Section A–a wide range of topics including several on consolidation and interpretation of financial statements.And expect a few questions on no—core areas such as inflation,&specialised entities.

Section B–scenario will usually consist of two/three calculations and two/three narratives.The questions are not dependent on each other and can be answered in any order.

Longer questions–two 20 mark questions,one covering interpretations and the other preparation of financial statements.

One question likely to be in context of a single company and one in the context of a group,so you could have a single company interpretation and a groups preparation or vice versa.

An accounts prep question may include extracts or stand alone calculations or full statements of profit or loss and other comprehensive income and/or statement of financial position.

Both questions will cover the accounting for items from other areas of the syllabus.

May include a short separate part,eg with a statement of changes in equity,statement of cash flows extract,earnings per share calculation or linked written topic.

A consolidation question would include one subsidiary and often an associate,with adjustments,eg fair values,deferred/contingent consideration,PUP on inventories/PPE,interagroup trading and balances,goods/cash in transit.

A single entity question could be preparation from a trial balance or restatement of given financial statements with the usual adjustments for depreciation,revaluation and current/deferred tax（including deferred tax on revaluations）plus a mixture of adjustments on other syllabus area,eg leases,substance over form issues,financial instruments（change in fair value or amortised cost），share issues,government grants,inventory valuation,revenue recognition ort construction contracts.

Interpretation questions are unlikely to be straightforward and you should be prepared to analyse a group or a single company with a significant change in the year.

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