ACCA考試備考指南：F3考試科目介紹及學(xué)習(xí)技巧
　　1 WHAT WAS DONE WELL
　　Areas of the syllabus were answered we11 such as:
　　Double entry bookkeeping
　　Documentation of accounting transactions
　　Preparation of control accounts
　　Non-current assettransactions
　　Recording and valuation of inventory
　　Accounting concepts/qualitative characteristics
　　Events after reporting date and basic provisions
　　2 WHAT WASN’T DONE WELL
　　Areas that were consistently answered badLy included：
　　Suspense accounts and errors
　　Partnership accounts
　　Statements of cash fLows
　　IntangibLe assets
　　Provisions LLESSONS LEARNED
　　Students must study the breadth of syLLabus practice questions
　　Attempt fuLL questions in the fo11owing areas：
　　Accounts preparation
　　Parenterships
　　Statements of cash flowers
　　Don’t forget theoretical aspects of syllabus
　　3 HOW TO IMPROVE
　　 Focused question practice-combination of MCQ and full questions
　　 Ensure accounting standard in syllabus are reviewed-especia11y changes in accounting
　　 Po1icy ,intangib1e assets ,Non-current assets and provisions.
　　 Pay attention to trickier areas-errors ,suspense accounts ,discounts ,partnership and cash f1ow.
　　 More questions practicel
　　4 WHAT’S NEW
　　 Current1y ,no new standards to be examined
　　 Recent changes have inc1uded IAS l and termino1ogy changes in INT paper
　　 Students must know the treatment of reva1uation gains in the：
　　Statement of comprehensive income（INT）
　　Statement of total recognized gains and 1osses（UK）
　　
　　　　　　
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