立即下載2017年ACCA考試最新資料！ACCA考試必備！

　　Section A:
 
　　Fifteen 2 mark multiple choice questions on a wide range of topics including several on consolidation and interpretation of financial statements
 
　　Expect a few questions on non-core areas(e.g.inflation,specialised entities)
 
　　Section B:
 
　　Case questions
 
　　Three case study questions each with five 2 mark questions
 
　　Each scenario could be a mix of topic areas or focused on one topic and will usually consist of two/three calculations and two/three narratives
 
　　Questions are not dependant on each other and can be answered in any order Long questions
 
　　Two twenty mark questions,one covering interpretations and the other preparation of financial statements
 
　　One question is likely to be in the 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
 
　　Accounts preparation questions 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,e.g.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,e.g.fair values,deferred/contingent consideration,PUP on inventories/PPE,intragroup 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,r*uation and current/deferred tax(including deferred tax on r*uations)plus a mixture of adjustments on other syllabus areas,e.g.leases,substance over form issues,financial instruments(change in fair value or amortised cost),share issues,government grants,inventory valuation,revenue recognition or 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.    “本文轉(zhuǎn)載自accaexamtips.net，原文鏈接:http://www.accaexamtips.net/2017/05/acca-f7-exam-tips-june-2017/，再轉(zhuǎn)載請(qǐng)注明出處