有一種愛叫劃重點(diǎn)！高頓網(wǎng)校小編為大家送來了新鮮出爐的12月份ACCA考試F5的Exam Tips:
　　Section A:
　　ABC, Life Cycle costing, Target Costing and Throughput Costing are very commonly tested topics while Environmental costing is rarely tested.
　　Section B:
　　Usually there are two questions from this area. Commonly tested topics are
　　– Relevant Costing
　　– Pricing
　　– Cost Volume Profit Analysis
　　– Limiting Factor
　　– Make or Buy or Shutdown Decisions and other Short term decisions
　　– Dealing with Risk and Uncertainty
　　Section C:
　　There are two questions from this area. Variances analysis is more commonly tested topics while Budgeting is also tested off and on. Every exam has some variances in it and could be basic or advanced variances.
　　Section D:
　　Performance *uations is another area where questions always come up – very hard to learn a set method as each one is different. The important thing is to read the question carefully and make sure you link your analysis to the scenario. Commonly tested areas are
　　Transfer Pricing
　　Balance scorecard
　　The examiner does not like students who simply quote from the textbook, writing information that is not relevant to the question. The examiner also likes you to have an opinion – has the company done well or not? Clearly state your opinion and reasons why it is so.