距離12月份ACCA考試只剩一個(gè)月的時(shí)間了咯，你是信心滿滿？還是準(zhǔn)備棄考了？考試還是要去的，畢竟報(bào)名費(fèi)可是白花花的銀子??！而且，萬(wàn)一不小心過了呢？那怎么才能這么不小心呢？！當(dāng)然······考前劃重點(diǎn)咯！高頓網(wǎng)校小編接下去，會(huì)整理比較權(quán)威的ACCA教學(xué)機(jī)構(gòu)對(duì)外公布的針對(duì)12月份ACCA考試的tips，給到各位參加考試的小主們做參考，科目暫時(shí)只有F5-P7喲~F1-F4大部分還是參加機(jī)考為主哦~今天奉上F5的Kaplan老師分享的exam tips。
　　These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics
　　ACCA F5 Exam Tips:
　　ACCA F5 Performance Management Paper Exam Tips for December 2015 Session are given below by famous tuition providers
　　Kaplan
　　MCQ’s can come up from any syllabus area so cover the breadth of every topic.
　　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.