F5 業(yè)績管理-2013年12月考官文章分享

Where issues arose, they were the usual ones:

1. Answering the question that candidates hoped was being asked rather than reading what the actual requirements were. This was a particular problem on question 1(b) where candidates wanted to simply talk about how minimum and maximum transfer prices should be calculated, rather than discussing the issues arising in the scenario.

2. Writing far too much on a requirement with a low mark allocation. For example, on question 1(c) which covered environmental management accounting, one candidate wrote six pages even though the requirement was only worth six marks.

3. Illegible handwriting. This is an issue every exam session but this sitting, it was a particular problem. Markers try as hard as they can to give any marks due on a paper but if they can’t read the writing, they simply cannot give the marks.

在F5的考試中，考官提到了經(jīng)常會會出現(xiàn)的問題，網(wǎng)校在這里和學(xué)員們分享一下。第一個就是考生們在作答的時候，并沒有在意試題詢問的真正的考點，而是將自己認為對的答案呈現(xiàn)在了答題本上，這樣不僅會使判卷子的老師感到非常困惑，也會讓考官非常困惑，為什么強調(diào)了幾年的問題還在不斷的出現(xiàn)，這樣便是導(dǎo)致不能通過F5考試的第一個門檻。

考官往往會在每道題后面設(shè)置一些較為容易上手的問題，但相對來說分數(shù)比較低。而大部分考生卻會緊緊抓住比較低的分數(shù)的題而大做文章，寫的非常多，這樣就會顯得頭重腳輕，考官認為應(yīng)該著重解釋的地方，考生沒有達到標(biāo)準，這就是部分考生不能通過的第二道門檻。

倒計時一道門檻便是所有人都需要注意的，那就是書寫的問題。直到現(xiàn)在為止，ACCA的考試從F4開始，都還是紙質(zhì)的考試，所以，學(xué)員們的書寫自己是否規(guī)整，在某些程度上影響到了考官判卷子的效果。又因為F5是一半寫作一半計算的科目，所以建議學(xué)員們在平時練習(xí)的過程中，不僅僅要注意工整書寫，還要注意寫數(shù)字的時候不要出現(xiàn)連筆等現(xiàn)象。

Question Five

The last question on variances was probably the weakest question on the paper in terms of the quality of answers given. When it comes to material price and usage operational and planning variances, many candidates simply could not perform the calculations correctly. It was really a cause for concern. Common issues that were identified during the marking, apart from the obvious one of simply performing the calculations incorrectly, included:

Not calculating the individual variances for bed sheets and pillowcases but simply calculating total variances.

Answering the question in such a random order that it was very difficult to find the marks.

Inadequate labelling of the calculations so that it was impossible to see which variances was being calculated.

Missing signage (note for future candidates: It is not sufficient to simply show an adverse variance in brackets.)

Part b of the question – a discussion of the manager’s performance – was also poorly answered although most candidates identified the fact that the production manager could only be held responsible for the operational variances.

倒計時一道題是整張卷子中作答至不好的一道題，原因并不是因為在知識點上有多大的難度，而是因為考生在平時不注重格式的書寫和對于自己算出來的結(jié)果的分析而造成的。考官已經(jīng)指出，雖然考生們可以指出在哪方面存在問題，但是不能夠很好的說明為什么能造成這樣的缺陷和相應(yīng)的整改的方式。

所以，正保會計網(wǎng)校的學(xué)員們一定要引起注意，考官主出來的缺陷，同樣也是所有考生需要注意的地方。