F9 財(cái)務(wù)管理-2013年12月考官文章分享

在經(jīng)歷過F8 Audit and assurance (審計(jì)與鑒證) 這門純寫作科目的學(xué)習(xí)和考試以后，學(xué)員們迎來了F階段中倒計(jì)時(shí)一門考試，F(xiàn)9 Financial management 財(cái)務(wù)管理。學(xué)員應(yīng)該感到欣喜的是在F9的考試中，又會(huì)有一般是關(guān)于計(jì)算的題目，相反，另一半就是寫作的題目。

Many candidates performed particularly well on questions 1a, 1b, 2a, 2c, 2e, 3a and 3b. These questions are all largely numerical in nature, apart from question 2e. The questions candidates found most challenging were questions 1c, 2d, 3d, 4a and 4d. These questions were all largely discursive in nature, apart from questions 2d and 4a. These questions were perhaps challenging because some candidates lacked an understanding of particular syllabus areas.

從這一段考官的總結(jié)，我們不難看出，參加F9的考生，大部分問題都出現(xiàn)在寫作方面的問題上。不僅僅是因?yàn)槟承┫敕ú荒鼙粶?zhǔn)確的表達(dá)出來，更重要的可能是因?yàn)檎Z言的問題而不能完全或準(zhǔn)確的理解大綱中提到的內(nèi)容。

除了以上問題，考官還在報(bào)告中列示出了以下的問題，現(xiàn)在由網(wǎng)校帶領(lǐng)學(xué)員們一起了解一些這些問題。

A number of common issues relating to candidate’s answers can be highlighted:

Some candidates did not read the question requirement clearly and therefore gave irrelevant answers which scored few (if any) marks.

Poor time management between questions: for example, some candidates wrote too much for the marks on offer.

Making mistakes identified in previous F9 examiner reports and hence not learning to avoid mistakes already discussed.

Illegible handwriting and poor formatting of answers.

學(xué)員們要尤其注意后面兩個(gè)問題，因?yàn)閷?duì)于科目內(nèi)容越復(fù)雜的考試來說，如果答案可以清晰和準(zhǔn)確的表達(dá)出來，那便是通過考試的利器。

第三個(gè)問題就出在了，考生們沒有很準(zhǔn)確地理解之前的考官文章，所以犯了一些考官在以前的文章中已經(jīng)提示過了的問題。如果真的能做到周密的復(fù)習(xí)，那這些問題真的是能被避免的。

倒計(jì)時(shí)一個(gè)問題就是學(xué)員們?cè)谄綍r(shí)做筆記、練習(xí)或者在考前做歷年試題的時(shí)候，一定要刻意地自己監(jiān)督自己的書寫效果，不能抱著得過且過的心理來書寫答案。考官已經(jīng)很嚴(yán)肅的提出了書寫已經(jīng)成為了很大的問題，所以學(xué)員們更要格外注意。