ACCA P階段考試難度相對(duì)于F階段加大許多我相信許多ACCA考生都已經(jīng)知曉，如何正確認(rèn)識(shí)每個(gè)科目就非常重要，首先先帶考生了解一下ACCA P階段科目的情況。

　　ACCA P階段科目介紹
 
　　P1《公司治理，風(fēng)險(xiǎn)管理與職業(yè)道德》是F1《會(huì)計(jì)師與企業(yè)》的進(jìn)一步延伸。
 
　　涵蓋：公司治理，內(nèi)部控制與審核，識(shí)別、評(píng)估和控制風(fēng)險(xiǎn)，專業(yè)價(jià)值觀和職業(yè)道德。
 
　　P2《公司報(bào)告》是F3《財(cái)務(wù)會(huì)計(jì)》和F7《財(cái)務(wù)報(bào)告》的進(jìn)一步延伸。
 
　　涵蓋：會(huì)計(jì)師的職業(yè)道德及義務(wù)，財(cái)務(wù)報(bào)告，集團(tuán)財(cái)務(wù)報(bào)表，特殊實(shí)體的會(huì)計(jì)處理，公司財(cái)務(wù)狀況評(píng)估，財(cái)務(wù)報(bào)告的現(xiàn)行發(fā)展。
 
　　P3《商務(wù)分析》是F1《會(huì)計(jì)師與企業(yè)》的延伸，與F7《財(cái)務(wù)報(bào)告》和P5《高級(jí)業(yè)績(jī)管理》也有一定的聯(lián)系。
 
　　涵蓋：戰(zhàn)略定位及戰(zhàn)略決策，業(yè)務(wù)流程再造，IT技術(shù)，項(xiàng)目管理，財(cái)務(wù)分析，人力資源管理。
 
　　P4《高級(jí)財(cái)務(wù)管理》是F9《財(cái)務(wù)管理》的延伸考查，與P1《公司治理，風(fēng)險(xiǎn)管理與職業(yè)道德》和P2《公司報(bào)告》也有一定的聯(lián)系。
 
　　涵蓋：高級(jí)投資評(píng)估，公司并購(gòu)、重組，高級(jí)風(fēng)險(xiǎn)管理，跨國(guó)公司面臨的經(jīng)濟(jì)環(huán)境。
 
　　P5《高級(jí)業(yè)績(jī)管理》是F2《管理會(huì)計(jì)》和F5《業(yè)績(jī)管理》的延伸，與P3《商務(wù)分析》也有一定的聯(lián)系。
 
　　涵蓋：戰(zhàn)略計(jì)劃和控制，外部影響因素如經(jīng)濟(jì)、財(cái)政、環(huán)境因素，業(yè)績(jī)衡量系統(tǒng)和設(shè)計(jì)，戰(zhàn)略業(yè)績(jī)衡量，業(yè)績(jī)?cè)u(píng)估，管理會(huì)計(jì)和業(yè)績(jī)管理的*7發(fā)展。
 
　　P6《高級(jí)稅務(wù)》是F6《稅務(wù)》的基礎(chǔ)。
 
　　涵蓋：個(gè)人和公司財(cái)務(wù)管理方面的稅收，相關(guān)稅種的影響，合理科學(xué)的稅務(wù)規(guī)劃，利用稅收籌劃最小化或遞延稅收，與客戶、稅務(wù)局、海關(guān)等專業(yè)人員有效溝通。
 
　　P7《高級(jí)審計(jì)與認(rèn)證業(yè)務(wù)》是F8《審計(jì)與認(rèn)證業(yè)務(wù)》的延伸，與P2《公司報(bào)告》也有一定的聯(lián)系。
 
　　涵蓋：監(jiān)管環(huán)境與制度，職業(yè)道德，實(shí)務(wù)管理，歷史財(cái)務(wù)信息的審計(jì)與報(bào)告，其它與審計(jì)相關(guān)的認(rèn)證業(yè)務(wù)。
 
　　了解完ACCA P階段科目情況以后接著可以看一下最近一次ACCA考試P階段的通過(guò)率情況，基本能對(duì)ACCA P階段的難度有所了解了。
       P階段：P1 - 47%    P2 - 47%    P3 - 47%    P4 - 35%    P5 - 29%    P6 - 42%    P7 - 39%
       從ACCA P階段通過(guò)率上來(lái)看確實(shí)比較慘淡，不過(guò)不要灰心，多看看一些高分通過(guò)的考生分享的學(xué)習(xí)經(jīng)驗(yàn)會(huì)對(duì)各位考生有很多的幫助和啟迪。
       下面我們就來(lái)看一下高分通過(guò)ACCA P階段考試的考生分享的學(xué)習(xí)經(jīng)驗(yàn)。都考到P階段大家的英語(yǔ)能力肯定都已經(jīng)不是問(wèn)題了，所以下面直接放英文原版的。
　　PAPER P1 – JOINT WINNER
 
　　JASREEN KAUR, MALAYSIA, 85 MARKS
 
　　My top tip for passing Paper P1 would be to read through the answers to every past paper and see how the exam questions are answered. I also made sure that the points noted in the answers to the previous year's exam paper were included in my notes, and I memorised them thoroughly in the days leading up to the exam.
 
　　PAPER P2
 
　　STAVROS STAMATIOU, GREECE, 87 MARKS
 
　　When I first began studying for the paper, I thought that answering the compulsory and longest question to the best of my ability was enough to pass the paper. I believe that this is a common view among students. However, I soon began to realise that answering effectively the more ‘theoretical’ questions in Section B was essential. Section B questions are much more difficult – but you will have a better chance of success if you grasp a good understanding of the many accounting standards.
 
　　If you are not a native English speaker (and I am not), then try to write as clearly as possible. Try to gain all the easy marks because these are a good base on which to aim for that pass mark.
 
　　PAPER P3 – JOINT WINNER
 
　　VISHAL CHAUHAN, UK, 91 MARKS
 
　　Make your own pocket notes from the very beginning, especially the various models and diagrams you have come across, so that they are in your memory bank. Although the pocket notes given by my learning provider are excellent, I feel that more personal notes are easier to remember. Everyone retains information in different ways, so you should tailor your notes to whatever works best for you.
 
　　I would recommend getting into the habit of reading business/finance-related news articles as the more reading practice you gain, the chances are that you will improve your reading speed, which will benefit your time management on exam the day.
 
　　One thing I would say to students is to read the question more than once to ensure that you answer what the examiner is specifically asking and that you do not simply regurgitate what you think is the answer. Far too often in exams, students get a little blinkered and don’t understand what the examiner is asking of them, so be sure to read the question more than once before answering it.
 
　　For Paper P3 a level of confidence to say what you feel is the correct answer is essential and this can only be attained through gaining a sound knowledge of the various models and the syllabus, reading a wide range of business articles and practising past exam papers, as well as sitting mock exams set by your learning provider. A relatively small percentage of the exam is purely knowledge-based, with the majority of marks scored for effective application of knowledge.
 
　　Lastly, I would say that you must never be afraid of writing what you believe to be the right answer as it could be the difference between success and failure – so go ahead and write it!
 
　　PAPER P4
 
　　LOH JIA YING, MALAYSIA, 89 MARKS
 
　　My tip can be summed up in an acronym 'ICU' – interest, commitment and understanding – because lacking these three important attributes is fatal.
 
　　If you want to pass the exam, make sure you understand the topics and commit sufficient time to both studying and practising past exam questions. If you want to score well, then it's important to develop an interest in the subject matter – only then you will go the extra mile.
 
　　Time management is key to exam success. Monitor your time. If you have spent too much time on one question, just move on. It's better to attempt most of the questions rather than spending too much time on one particular question.
 
　　In addition, improve your reading and writing speeds. These are often the two main obstacles for time management, especially for candidates whose native language is not English. Try to get in the habit of reading either magazines, articles or even newspapers, and perfect your writing technique when you attempt past exam questions.
 
　　My last piece of advice is for those who have come from the CAT/FIA route or those who weren't exempted from the earlier exam papers. Study hard because your foundation determines how far you go. If you settled for a marginal pass mark in the earlier exam papers, then I can assure you that you will find it difficult when progressing to the Professional level. When selecting your Options papers, try to juggle between your interests and capability. Your marks for Papers F5–F9 should help you decide. As I say, a strong foundation is a good platform to build on.
 
　　PAPER P5
 
　　VLADIMIR LUTCHENKOV, RUSSIA, 81 MARKS
 
　　Spend around 20% of your revision time on attempting theory questions and 80% on practising past papers. Read through your textbooks and make a short summary of the main theories – and learn them. Read through past exams and exams kits from the previous five years to gain a feel for the style of exam questions and answers. Do as much as you possibly can to prepare.