【高顿ACCA小编】2015年ACCA考试即将开始，，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是 ACCA P2 Exam technique

　　( see also the section on general exam technique )

　　in the reading time read the requirements for all four questions – don‘t bother looking at the figures nor the notes relevant to the questions. Just read the requirements.

　　Q1 – what else is involved in the question as well as consolidations? What sort of consolidation is it – Statement of Financial Position, a Statement of Income with / without a Statement of Comprehensive Income, Statement of Changes in Equity, Statement of Cash Flows, a foreign consolidation?

　　the question often has five or six different parts to it – so what else is involved? Corporate governance? Environmental concerns? Ethics?

　　Q2 and Q3 – which Ass / IFRSs are being addressed in these two questions? Does either question ask for a report / memo? Correct style and persuasive content will be worth two to four marks

　　Q4 – what‘s current? Keep up to date with the examiner‘s articles – he writes quite frequently and very clearly. Personally I would in most cases try to avoid the 25 mark discussion question – it can be very difficult to accumulate sufficient points to earn even a bare pass mark of 13

　　where to start?

　　this is a matter of personal preference – having selected which question you are going to leave out, do you then start with a 25 marker, then question 1 and finish with the remaining 25 marker?

　　or do you head straight into question 1?

　　the only problem I can envisage with starting with question 1 is that it will be too easy to overrun your allocated time and thus steal time from the two 25 markers. Can you be strict with your self-discipline? If you are confident that you will not get pulled too deep into the figures in question 1, then go down that route

　　within question 1 itself, there will likely be four or five sub-questions. These mini-questions do not normally relate closely to the calculated solution which you are hoping to reach so….?

　　do these smaller part-questions BEFORE you get into the consolidation numbers – otherwise, you‘ll get swallowed up by the computations and never get to parts b, c, d and e! That‘s 15 marks gone!

　　should I write out a proforma first and then put in the easy figures?

　　there are NO marks for proformas! Statements of Financial Position, Income, Comprehensive Income, Changes in Equity, Cash Flows? NO MARKS FOR PROFORMAS!