導(dǎo)讀：每次考試結(jié)束ACCA考官都會依據(jù)本次考試考生的總體體現(xiàn)狀況寫陳述，具體分析學(xué)生在答題過程中呈現(xiàn)的問題，總結(jié)學(xué)生在備考該門類時大概留意的事項，高頓網(wǎng)校的小編為大家整理了F9考官陳述：
　　General Comments
　　Congratulations to all those candidates who were successful in passing Paper F9 in December 2012! The overall performance in December 2012 was good and most candidates answered four full questions. Please read this report carefully if you were not successful in passing the paper at this sitting, as it indicates areas where candidate answers in general could be improved, as well as indicating where candidates did well. It is also recommended that this report should be read in conjunction with the detailed suggested answers written by the examiner. Overall, the highest marks were usually gained on question 1, while roughly equal marks were gained on questions 2, 3 and 4.
        高頓溫馨貼士：各位考生，如果您在學(xué)習(xí)中遇到任何疑問，請登錄高頓部落ACCA論壇，隨時與廣大考生朋友們一起互動交流！進入論壇>>