众所周知,ACCA考试科目P1-P3是所有ACCA学员必须学习可考试的科目,它们既不像F1-F9那样可以免考,也不会因为选修科目P4-P7那样可以通过选修避免,属于ACCA整个财会知识体系中核心的部分,为此ACCA P1-P3的考试内容也并不会简单。为了帮助广大ACCA学员尽可能在ACCA P1-P3上获取更多的分数,中国ACCA考试网结合ACCA官方发布的考官文章为大家整理关于ACCA考试科目P1-P3的押题内容,希望对大家有用。
P1《公司治理、风险管理&职业道德》
P1《公司治理、风险管理&职业道德》
50 mark scenario question,to include:ethics,governance and risk management.AAA model on ethical issues
Optional questions to include:directors remuneration approaches,evaluation of risks and their mitigation,integrated reporting and rules v principles in corporate governance
P2《公司报告》
Q1:Group question on disposals or step acqns
Ethics
Revenue Recognition
Provisions
Deferred Tax
Share based payments
Pensions
P3《商务分析》
Section A:Decision Trees
Section B:
Ansoff
Strategic alliances
General/application controls of software system
Corporate Governance
Ethics
Raising finance
Porters Diamond