ACCA P2科目介紹：
P2《公司報(bào)告》是F7(財(cái)務(wù)報(bào)告)的后續(xù)課程，它更加深入地考察會(huì)計(jì)師對(duì)會(huì)計(jì)準(zhǔn)則的掌握以及在商業(yè)環(huán)境下對(duì)財(cái)務(wù)報(bào)告原理和做法的運(yùn)用與評(píng)估。P2主要分為四大部分：
1.大綱考察的是，根據(jù)公認(rèn)會(huì)計(jì)原則和相關(guān)會(huì)計(jì)準(zhǔn)則，會(huì)計(jì)師在編制合并財(cái)務(wù)報(bào)表時(shí)所要考慮的財(cái)務(wù)報(bào)告框架;
2.大綱考察的是特殊行業(yè)的報(bào)表特點(diǎn)，包括非盈利組細(xì)和中小企業(yè);
3.大綱更深入地考察會(huì)計(jì)師的財(cái)務(wù)分析能力和對(duì)公司報(bào)告的影響;
4.大綱考察一些會(huì)計(jì)準(zhǔn)則當(dāng)前的發(fā)展變化以及它們對(duì)財(cái)務(wù)報(bào)告的影響。
ACCA P2科目考試技巧：
ACCA P2 Corporate Reporting Paper Exam Tips for September 2015 Session are given below by famous tuition providers
Kaplan
Do not ignore ethics it appears in every section A question and could have up 10 marks.
Always apply your 5 standard workings when doing CSFP. This will help ensure easy marks are picked up and it is easier for the marker to follow what you have done.
Do not ignore the current issue question. Often it contains numerical aspects of an accounting standard you are familiar with as well as the current issue. E.g. reviewing the use of FV and the new rules on financial assets in IFRS 9.
Practise as many questions as possible across the syllabus, and don’t only concentrate on consolidation. Practice writing out pro-formas so you can do this quickly and efficiently on that day.
Use the reading time effectively - decide which question you are not going to attempt from Section B and then read the Section A question.
If you need help with Accounting Standards, read Clare Finch’s guide to IFRS.
If you struggle with Groups, read Tom Clendon’s guide to Group accounts
Consolidation is hugely important but you can’t pass the exam on this alone - a significant number of marks in the consolidation tests your understanding of other accounting standards.
Don’t overrun your time on part A of question 1. There are often easier marks available in pasts B & C.
If you can’t do something ignore it and move on - time is very tight and there is no point staring at a blank piece of paper if you really don’t know what to do.
In addition to consolidation the examiner is particularly keen on:
Revenue Recognition
Financial Instruments
Pensions
Deferred Tax
Reconstruction of insolvent company
Foreign Currency
Impairment
The examiner writes articles that are published on accaglobal.com - search for “Graham Holt”.
An understanding of the Accounting framework is vital in being able to discuss any issues surrounding an accounting standard or proposed change to that standard.
Unlike F7, there are very few marks, if any, for simple figures in the Consolidation exercise. Marks are concentrated on the adjustments and detailed computations of key group issues, like Goodwill, NCI etc. Make sure your workings are clear and fully explain any adjustments you make to comply with relevant IFRS.
Do not treat the Consolidation exercise as being all 50 marks of question 1. It will typically be 35 so allocate the correct time to it and the other elements in Q1.
In scenario style questions in section B, be sure to state the relevant accounting standard for any advice that you give, together with the relevant rules from the standard and then subsequently state the advice on correct treatment of facts in the scenario. Don’t be tempted to jump straight to a statement of the correct treatment as marks will not be maximised by doing this. Read articles and read around the subject.
Remember
Do not add up the accounts.
Start each question on a fresh page.
BE NEAT in the exam.
Time management (or lack of it!) is the most common reason for failure. ACCA P2科目總體概述
P2，50%以上的知識(shí)是F7的。P2新學(xué)的知識(shí)點(diǎn)挺難的，學(xué)通需要下些功夫，但是F7如果好好學(xué)過(guò)，P2其實(shí)花的時(shí)間也不多。P2比F7多了pension, share option, financial instrument 等幾大部分， 又加強(qiáng)了deferred tax, financialassetsconsolidation, revenue recognition等部分。答題中還是用F7來(lái)攻P2的成分多些，其實(shí)ACCA考試真的環(huán)環(huán)相扣，F(xiàn)級(jí)里每一門都馬虎不得，否則P級(jí)考試就會(huì)很累。
ACCA P2科目學(xué)習(xí)方法
考前準(zhǔn)備，我覺(jué)得由于有一定的基礎(chǔ)，當(dāng)然這需要保證效率和時(shí)間。一般來(lái)說(shuō)我想，如果我每周保證4*3個(gè)小時(shí)+周末8個(gè)小時(shí)。四周也就是80個(gè)小時(shí)，一門基本就可以搞定。當(dāng)然這因人而異，同時(shí)也跟效率有很大關(guān)系。
考試時(shí)候。一般我都是利用10分鐘看看題，然后5分鐘就開始看*9道題了。一般來(lái)說(shuō)時(shí)間都剛剛好，沒(méi)有什么空余時(shí)間。吃了一個(gè)虧就是，有道題卡20分鐘。一般來(lái)收?qǐng)?bào)表不平是常有現(xiàn)象，如果你不斷地查卻查不出來(lái)，就會(huì)浪費(fèi)大量時(shí)間，因此這個(gè)要注意。如果不平了，你*4不要用太長(zhǎng)的時(shí)間糾纏。根據(jù)給分的原則，雖然不平，也差不了幾分的。
最后，ACCA的學(xué)習(xí)和工作是可以相輔相成的。一方面，ACCA完整的知識(shí)體系給了我很多實(shí)用的知識(shí)和方法，對(duì)我日常財(cái)務(wù)工作有很大裨益;另一方面，通過(guò)工作給原本抽象的理論知識(shí)找到了實(shí)際應(yīng)用的源頭，能更加靈活運(yùn)用所學(xué)的知識(shí)要點(diǎn)。
