ACCA F7 考前复习

ACCA F7及P2考试知识点及答题技巧分享很多小伙伴对于ACCA考试知识点以及相关的答题技巧非常的感兴趣。

那么就让中公财经小编在这里给大家简单介绍一下吧;我们先来看看F7《财务报告》都有哪些必考点。

F7的考试形式为20道多项选择题，每道题2分，以及3道论述题，其中2道15分，1道30分。

20道选择题中，以下这些内容基本为必考考点：Consolidation、PPE & Impairment、Revenue、Loan note & Convertible bonds、Lease、Provision / Contingent & Events after reporting date、Inventory and Biological Assets、EPS、Ratios、Conceptual Framework and others。

当然，这些是比较大的考点，在这些考点中还会包含其他内容，比如在Consolidation中会考：Control & Significant Influence、Goodwill、NCI、Intra-group transactions、Fair value appreciation、Account for associate等内容，这里值得注意的是如果30分的计算题没有考合并报表的话，那么在选择题中可能会涉及好几题合并的概念。

另外，在PPE& Impairment中，常常会考Depreciation的计算、Impairment 的判断、CGU计算以及PPE的初始确认等其他概念的判断，大概会涉及2-4题。

下面，我们来说说所占分值*5的Consolidated Financial Statement这道计算题都有哪些得分技巧。

总的来说，你*4先完成每个步骤，再编制报表，答题过程中可以写一行空一行，方便修改补充。

题目一般会要求编制Consolidate SOFP & SPL，*9步一定会涉及Goodwill的计算，这是送分题;NCI 一定是用Fair value Model;至于After acquisition，一定会考Fair value adjustment的后续影响，在编合并报表前，需要计算NCI , Retained Earning的金额，然后考虑是否有Associate，初始如何确认，后续的只要考虑收购后的A的利润以及A→P, P→A的影响，*4编制合并报表。

acca9月F7考试题及答案ACCA 9月 F7考试题及答案1. 题目一：财务报表分析问题：请解释财务报表分析的目的，并给出两个常用的财务比率。

答案：财务报表分析的目的是评估企业的财务状况、业绩和盈利能力，以便做出明智的投资和信贷决策。

两个常用的财务比率包括：- 流动比率：衡量企业短期偿债能力，计算公式为流动资产除以流动负债。

- 资产负债率：衡量企业财务杠杆水平，计算公式为总负债除以总资产。

2. 题目二：资本成本问题：说明如何计算加权平均资本成本（WACC）。

答案：加权平均资本成本（WACC）的计算公式为：\[WACC = \frac{E}{V} \times Re + \frac{D}{V} \times Rd\times (1 - Tc)\]其中：- \( E \) 代表企业市场价值的股权- \( V \) 代表企业资本的市场价值总和（\( E + D \)）- \( Re \) 代表股权要求的回报率- \( D \) 代表企业市场价值的债务- \( Rd \) 代表债务的税后成本- \( Tc \) 代表公司税率3. 题目三：财务风险管理问题：描述两种财务风险管理策略。

答案：财务风险管理策略包括：- 对冲：通过使用衍生金融工具（如期货、期权）来减少价格波动对企业财务状况的影响。

- 多元化：通过投资不同行业和地区的资产来分散风险，减少单一资产或市场对企业整体财务状况的负面影响。

4. 题目四：现金流量表问题：解释现金流量表中的经营活动、投资活动和融资活动。

答案：现金流量表分为三个部分：- 经营活动：涉及企业日常运营产生的现金流入和流出，如销售收入和运营支出。

- 投资活动：涉及企业购买或出售资产、投资等产生的现金流，如购买固定资产或出售投资。

- 融资活动：涉及企业筹资活动产生的现金流，如发行债券、支付股息或偿还债务。

5. 题目五：财务规划和预算问题：描述财务规划和预算过程的步骤。

答案：财务规划和预算过程包括以下步骤：- 目标设定：确定企业的财务目标和战略。

ACCA考试F7经验全分享本文由高顿ACCA整理发布，转载请注明出处4 1. 请和大家分享一下你的学习方法和考试经验，例如学习时间的分配，如何复习，考试中的时间安排，答题技巧等。

首先，在老师授课阶段，做到认真听讲，及时巩固，下课后把相应教材内容阅读完整。

其次，多做真题，老师推荐我们相应的练习册要做三遍，而我在备考过程中确实做到了三遍，考试就感觉很得心应手。

在考前自由复习的最后阶段，把自己整理过的知识点和题目再看一遍，考官文章最好也参考一下，然后我在考前一周每天的下午考试时间都会做一套模拟题，包括练习册后面的模拟题和最新的考题。

考试过程中，首先要利用好15分钟的阅读时间，大体看一遍5道试题的考点，然后可以从自己最擅长的题目入手，开始读题。

在正式作答中，要注意时间分配，不要在某道题上花费过多时间追求完美，而要没有空题。

而且要注意书写工整同时尽量快速，还有一些细节不要忘记，比如在答题纸最上方涂好题号等。

2. 对你取得全国第一的这门科目，有什么特别的学习方法和技巧吗？我自认为记忆力很好，加之英语基础也可以，书写速度很快，因而我在备考过程中对于需要论述的题目，很注重理解性记忆，到最后我几乎可以原封不动地把标准答案默写下来。

也许这样做有些笨拙，但是在背写过程中可以加深对这些科目或准则的理解，而且在考试时也有话可说，比如考试中曾出现的accounting policies 和accounting estimates的对比我就写了很多，都是来自练习册里的答案，虽说分值不大，但可能正是这些小分的取得，可以让我的成绩更上一层楼。

还有很多同学较为头疼的ratio analysis，我想也是因为平时练习册里各类比率分析的题目答案我都有过细致研究，考题中的无外乎就是那些基础理论加上情景分析，所以这道题我自我感觉答得也还不错。

3. 你在ACCA的学习过程中碰到的最大的困难和挑战是什么？你是如何克服的？困难可能是因为第一次参加ACCA考试，在有限时间内同时备考两门，感觉时间很紧，有些压力。

ACCA考前复习指南：F7重要知识点.考点总结改革之后的F7考试，考查范围更加全面。

同学们在备考的时候,需要对每个准则基本内容进行准备。

考官一般围绕recognition , measurement和presentation等方面考查。

而选择题部分,考前可以结合三套真题的选择题和练习册的选择题梳理知识点。

试卷分析SectionA SectionB考试题型选择题20题大题：15分x2大题：30分xl考察范围整个考纲Ratio analysisSectionA备考要点■仔细读题■理解准则基础■排除法，举反例■计算题排除干扰自己算SectionB备考要点■计算ratio ,分类别(profitability/liquidity/gearing/i n vest or)■关注题目角色，以谁的角度写report■又寸比ratio :纟吉合题目要求，VS past year/competitors/industry benchmark■特殊关注点：从无到有，变化迅速，人无我有，人有我优■思考：financing sources, overtrading cashflow, risk going concernsConsolidation FS 重要知识点FV of considerationShare exchangeDeferred cashLoan noteContingent considerationFV Adjustment of net asset Depreciatio nFurther value in crease after acquisitionGoodwillImpairment of GoodwillMid?year acquisitiontime apportionIntra-group tradingSale &COSURP considering who is seller (S or P)Intra-group balancereceivables & payablesCIT & GITIntra-group loanInvestment & liabilityFinance cost & Investment incomeNCIFull methods(FV methods) VS proportionate methodsAssociateIntra-trading A&P: URP * P%Impairment of AssociateSingle entity重要知识点IAS16 PPEInitial Cost measurementDepreciationRevaluati on? watch out DT from revaluationDisposalIFRS9 Financial instrumentFinance asset-FVTPL/FVTOCI/Amortizatio n-Watch out Issue cost?Debt instrument & Equity instrumentFinance liability-Loan note■Convertible loan noteIFRS15 Revenue5 steps to recognize revenueConstruction contractService-Deferred revenueAgency sale-sales & repurchase-sales & return-sales & leasebackFactor receivablesIAS 2 Inventory adjustmentopening inventory+ purchase -closing inventory= cost of saleIAS 17 leaseFinance lease-NCL/CL & finance cost-Asset: CV & depreciationoperating lease?annual lease payment(time apportion)TaxCurrent taxDeferred tax-watch out DT from revaluationIAS 37Provision & contingent liabilityIAS 33 EPSEPS 计算:full market issue bonus issue & right issueCashflowInvestment, operating f financing局部计算选择题高频考点梳理Framework选择题文字题为主Qualitative characteristics 理解应用Recognition结合田可准则考察会计处理是否正确Measurement结合任何准则考察会计处理是否正确Historical cost, replacement cost, current cost Conceptual frameworkIAS 16 PPEInitial measurement costCapital expenditure VS revenue expenditure Depreciatio nRevaluationIAS 36 ImpairmentIndicators-carrying value > recoverable amount-external or internal indicatorCalculati on?Lower of carrying value-FV -cost to sell, Value in useCGU?order to impairment-1st specific damaged Asset■2nd Goodwill-3rd other asset (pro rata allocation)IAS 38 Intangible assetRecog nition-Research & development (capitalized criteria) Amortizati on-Finite life■Infinitive life : impairment reviewIFRS 5 NCA - Held for sale & discontinued operations Recognition Criteria 分类为IFRS5 的条件Measureme nt-Lower of:l.FV-cost to sell2.CV■No depreciation being held for saleIAS 23 Borrowing costConditions to be met for capitalizationInterest expenseIAS 20 Government GrantRevenue VS capital grantDeferred income / deducted from value of assetIAS 40 investment propertyFV to p/lIAS 2 InventoryValued at lower of 1: NRV=selling price - cost to sell2:Costopening inventory + purchase -closing inventory二cost of saleIAS 41 AgricultureScopeMeasurement: FVIFRS 15 (IAS 18/IAS11) revenue文字题-Revenue确认时点及金额■结合sales & repurchase z sales &lease back zFactor receivables/agency sales/sales & return 等特殊事项处理。

ACCA考试《财务报告F7》复习指导本文由高顿ACCA整理发布，转载请注明出处I. The accounting problemBefore IAS37 provisions were recognized on the basis of prudence，little guidance was given on when a provision should be recognized and how it should be measured. This gave rise to inconsistencies，and also allowed profits to be manipulated.Some problems are noted below：(a) Provisions could be recognized on the basis of management intentions，rather than on any obligation to be entity;(b) Several items could be combined into one large provision. There were known as ‘big bath’ provisions;(c) A provision could be created for one purpose and then used for another;(d) Poor disclosure made it difficult to assess the effect of provisions on reported profits. In particular，provisions could be created when profits were high and released when profits were low in order to smooth profits.(1) DefinitionsIAS 37 views a provision as a liability.A provision is a liability of uncertainty timing or amount;A liability is an obligation of an enterprise to transfer economic benefits as a result of past transactions or events.Provision must be based on obligations，not management intentions.(2) Under IAS37，a provision should be recognized：a. When an enterprise has a present obligation;b. It is probable that a transfer of economic benefits will be required to settle it;c. A reliable estimate can be made of its amount; if a reasonable estimate cannot be made，then the nature of the provision and the uncertainties relating to the amount and timing of the cash flows should be disclosed.A provision is made for something which will probably happen. It should be recognized when it is probable that a transfer of economic events will take place and when its amount can be estimated reliably.(3) Contingent liabilitiesDefinitionThe Standard defines a contingent liability as：(a) A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the enterprise; or(b) A present obligation that arises from past events but is not recognized because：(i) It is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or(ii) The amount of the obligation cannot be measured with sufficient reliability.As a rule of thumb，probable means more than 50% likely. If an obligation is probable，it is not a contingent liability – instead，a provision is needed.Treatment of contingent liabilitiesContingent liabilities should not be recognized in financial statements but they should be disclosed. The required disclosures are：(a) A brief description of the nature of the contingent liability;(b) An estimate of its financial effect;(c) An indication of the uncertainties that exist;(d) The possibility of any reimbursement;(4) Contingent assetsDefinitionA possible asset that arises from the past events whose existence will be confirmed by the occurrence of one or more uncertain future events not wholly within the enterprise’s control.A contingent asset must not be recognized. Only when the realization of the related economic benefits is virtually certain should recognition take place. At that point，the asset is no longer a contingent asset.Disclosure：contingent assetsContingent assets must only be disclosed in the notes if they are probable. In that case a brief description of the contingent asset should be provided along with an estimate of its likely financial effect.II. Specific application1. Future operating lossesIn the past，provisions were recognized for future operating losses on the grounds of prudence. However these should not be provided for the following reasons.①They relate to future events;②There is no obligation to a third party. The loss-making business could be closed and the losses avoided.2. Onerous contractsAn onerous contract is a contract in which the unavoidable costs of meeting the contract exceed the economic benefits expected to be received under it.A common example of an onerous contract is a lease on a surplus factory. The leaseholder is legally obliged to carry on paying the rent on the factory，but they will not get any benefit from using the factory.The least net cost of an onerous contract should be recognized as a provision. The least net cost is the lower of the cost of fulfilling the contract or of terminating it and suffering any penalty payments.Some assets may have been bought specifically for the onerous contract. These should be reviewed for impairment before any separate provision is made for the contract itself.1DemoDroopers has recently bought all of the trade，assets and liabilities of Dolittle，an unincorporatd business. As part of the take-over all of the combined business’s activities have been relocated at Droopers main site. As a result Dol ittle’s premises are now empty and surplus to requirements.However，just before the acquisition Dolittle had signed a three year lease for their premises at $6000 per calendar month. At 31 December 2003 this lease ad 32 months left to run and the landlord had refused to terminate the lease. A sub-tenant had taken over part of the premises for the rest of the lease at a rent of $2500 per calendar month.Required(a) Should Droopers recognized a provision for an onerous contract in respect of this lease?(b) Show how this information will be presented in the financial statements for 2003 and 2004. Ignore the time value of money.Solution：Droopers has a legal obligation to pay a further $192000 to the landlord，as a result of a lease signed before the year end. Therefore an onerous contract exists and must be provided for.There is also an amount recoverable form the sub-tenant of $80000(32×2500). This will be shown separately in the balance sheet as an asset.The $192000 payable and the $80000 recoverable can be netted off in the income statement.income statements20032004$$provision for onerous lease contract(net)112000 Dr.net rental payable on lease (72-30)-42000 Drrelease of provision42000 Cr112000 Dr.balance sheetsreceivalbesamounts recoverable from sub-tenants80000 Dr.50000 Drliabilitiesamounts payable on onerous contracts192000 Cr120000 Cr3. RestructuringA restructuring is a programme that is planned and controlled by management and has a material effect on：①The scope of a business undertaken by the reporting entity in terms of the products or services it provides; or②The manner in which a business undertaken by the reporting entity is conducted;Restructuring includes terminating a line of business，closure of business locations，changes in management structure，and refocusing a business’s operations.Restructuring provisions have always been quite common，and have often been misused. IAS37 restricts the recognition of restructuring provisions to situations where an entity has a constructive obligation to restructure.A constructive obligation will only arise if：①There is a detailed formal plan for restructuring. This must identify the businesses，locations and employees affected; and②Those affected have a valid expectation that the restructuring will be carried out. This can be by starting to implement the plan or by announcing it to those affected.The constructive obligation must exist at the year-end.(Any obligation arising after the year end may require disclosure under IAS10)A board decision alone will not create a constructive obligation unless：①The plan is already being implemented. For example，assets are being sold，redundancy negotiations have begun; or②The plan has been announced to those affected by it. The plan must have a strict timeframe without unreasonable delays; or③The Board itself contains representatives of employees or other groups affected by the decision.(This is common in mainland Europe.)An announcement to sell an operation will not create a constructive obligation. An obligation will only arise when a purchaser is found and there is a binding sale agreement.A restructuring provision should only include the direct costs of restructuring. These must be both：(a) Necessarily entailed by the restructuring; and(b) Not associated with the ongoing activities of the entity;The following costs must not be provided for because they relate to future events：(a) Retaining or relocating staff;(b) Marketing;(c) Investment in new systems and distribution networks;(d) Future operating losses (unless arising from an onerous contract)(e) Profits on disposal of assets.更多ACCA资讯请关注高顿ACCA官网：。

中公财经培训网：/ ACCA F7《财务报告》涵盖了财务会计、财务报表、公司合并报表、分析并解读财务报表等内容。

F7《财务报告》是对F3《财务会计》的延伸，也是P2《公司报告》的直接基础。

通过学习F7，可以掌握如何运用会计准则和概念框架编制财务报表，分析并解读财务报表。

为了帮助大家应对考试，中公财经网小编给大家整理一些ACCA F7考试技巧：
ACCA F7考试技巧一：
考前一定要梳理知识点，中公财经网小编给大家安利一个知识点的三轮复习法。

第一轮要仔仔细细的过一遍，涉及面要广，而且要理解知识点；第二轮对重点、必考易考的知识点加强记忆，达到能够流畅书写的程度；第三轮回忆知识点，可以看着某一个知识点或是准则的大标题进行回忆，要想到和这个知识点相关的所有知识点，将内容都串连起来。

ACCA F7考试技巧二：
F7考试的书写格式非常重要，中公财经网小编建议大家采用标题法，书写的每一段答案都可以相应的配上一个大标题。

Workings书写要清晰，列明步骤，尽量把计算过程标示清楚。

ACCA F7考试技巧三：
合理分配答题时间。

中公财经网小编建议考试可以按照题目的分值来分配答题时间，不要在小分值的题目上花太多时间。

但是不要有空题，要做到每题都回答到。

ACCA F7考试技巧四：
考生在复习做题的时候，尤其是真题，要自己总结归纳出题人出同类型题目的套路。

很多考题都是换汤不换药，中公财经网小编建议大家不要为了刷题而刷题，做出总结，考试时候遇到类似的题目可以直接套用，省时省力。

ACCA考试《F7财务报告》考前经验分享本文由高顿ACCA整理发布，转载请注明出处The overall performance of candidates on this diet was rather disappointing compared to the trend of previous recent papers. The main cause seems to be a return to many of the old bad habits I had hoped had been overcome; poor performance on questions 4 and 5 (due to poor coverage of the wider syllabus) and not answering all five questions. This also extended to parts of questions; particularly part (b) in questions 1 and 2 for 5 and 3 marks respectively, which were left unanswered in many scripts.'以上这个文字摘自于2013年6月份的考官文章。

这段文字虽然摘自于考官的一般性评论不是针对于具体题目的评论，但是仍然需要考生引起足够的重视，因为考官在里面说明了几点考生普遍存在的问题。

F7 财务报告的考卷一共有5道题，考官说道在后两道题的表象上一如既往的不好。

原因一般是因为没有很全面的复习大纲中所提到的内容，或者在复习的过程中没有练习到考官相应的掌握程度，以至于在考试中没有得到一个很好的体现。

并且，不管是由于时间压力的原因还是因为做题技巧的原因，大部分考生都没有完成5道大题的作答，有的考生可能完全放弃了最后一道答题的作答，这全都是不明智的。

ACCA考试F7阶段复习备战知指导本文由高顿ACCA整理发布，转载请注明出处对大部分人来说，参加ACCA考试前的复习准备时间都非常紧张。

这就需要我们在有限的时间里抓住考试的关键考点，以考题出发，熟悉考试题型，提高考试效率。

从我多年的F7代课经验以及与同学们的交流中来看，有一个共同的问题，就是很多考生开始进行考题练习的时间着手较晚，这导致了很多考生在临近考试开始做题的时候有些无所适从，本来对于准则的理解都已经有了很多心得，但是开始做一两套题就觉得错误满篇立刻失去了信心，显得越来越紧张和急躁，这表明在理解准则的基础上，我们还必须理解题型，多做练习，形成考试答题的套路。

在本篇文章里，我重点针对的是在考前1至1个半月大家开始进行考题实战练习的阶段，在这之前我相信大家通过阅读ACCA教材、听网课已经对IFRS准则有了一定的基础和功底。

对于F7的考试来说，由于涉及到的计算题型较多，应该说是我们中国考生的优势所在，考试题型也相对固定，尤其是第1至3题，基本都是固定模式，固定的解题方式，而且分数达到75分左右，所以说抓住这三道题就已经有很大把握可以通过F7考试。

第4-5题是关于IFRS准则更广泛的应用，涉及到不同的准则，考题的灵活性较大，拿分相对有些难度，但并非无迹可寻。

仅从2012年考试的通过率来看（2012年6月份考试通过率48%，12月份考试通过率53%），希望所有的考生在备考前建立起必过的信心。

首先，是“看”历年考题。

刚开始接触历年考题的时候的确觉得无从下手，有时甚至连题都看不懂，自己直接动手做题会觉得举步维艰。

这个时候不要着急，我建议各位考生在进行不下去的时候可以直接阅读答案，结合题目已给信息读懂答案，多问自己几个为什么，关键的地方再回头去阅读教材和讲义相关的章节。

刚开始的时候不要介意看完一道题需要多少时间，这并不重要，有时候真正弄懂一道合并的题目用一天的时间也有可能。

记住：这只是开始！持续这样坚持下去，第1套题、第2套题..., 慢慢就会找到感觉。