有一種愛(ài)叫劃重點(diǎn)！高頓網(wǎng)校小編為大家送來(lái)了ACCA官方新鮮出爐的12月份ACCA考試P5的Exam Tips:
　　Answer the wordy bits first, provided they don’t depend on calculations you’ve not yet done. This paper awards approx 70% of the marks for discussion, and 30% for calculations.
　　Watch your time management when doing the calculations. Although they are not technically complicated, they can be time consuming. Lots of practice before the exam means you should be reasonably efficient at these parts in the exam, although you may well take more time than the 1.8 minutes per mark you should theoretically allow. However, if you realise it is taking too long, make up some numbers, move on and use those figures as the basis of your discussion as you’ll get the follow through marks on that basis.