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》
 
  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