ACCA F9 考官報告如何解讀？

考官報告是直接了解考情分析的途徑之一，考官報告是直接由ACCA 判卷人撰寫的，判卷人會根據這次考生的答題情況，針對一些重點題目做出相應的解析。之后準備考試的考生也可以通過閱讀考官報告，避免一些不必要的失誤。

I．F9考試形式

F9考試目前可選擇機考和筆試兩種形式。

考試題型由3個部分組成，分別是：

Section A: Objective testing questions (15 * 2marks) 客觀題

Section B: Scenarios objective testing questions (15 * 2 marks) 案例客觀題

Section C: Two questions of 20 marks each案例分析題

II．F9考試范圍

想要順利通過F9考試，那你一定要掌握F9大綱中列式的所有知識點。現在F9題型有選擇題，出題范圍和思路都會比較廣泛。所以我們一定要做足充分的準備，除了聽網校基礎班課程，我們同樣要重視習題班和做題。習題班老師會教我們做題思路，提高我們的做題速度和準確度。

III．答題技巧

下面我們就具體看一下考官報告是怎么分析試題的。

Section A

It was very pleasing to see that almost all candidates attempted all of the questions. Candidates preparing for the next examination of F9 are advised to work through as many objective test questions as possible. Sources for these questions may include the specimen exam and any published past exam papers and questions available from approved content providers. These questions should be carefully reviewed as to how each of the correct answers was derived.

這一段主要是考官對這次考試Section A中考生的表現做的一個小結。

Section A questions aim to provide a broad coverage of the syllabus, and future candidates should aim to revise all areas of the F9 syllabus, rather than attempting to ‘question spot’.

The following questions are reviewed with the aim of giving future candidates an indication of the types of questions asked and guidance on dealing with such exam questions.

這一段主要強調了Section A的考核范圍是涵蓋了整個F9大綱的內容，不要試圖去找一些“question spot”。

Example 1 is numerical and illustrates how both reading all of the question’s information and the question’s requirement are essential.

下面就是針對本次考試的試題做了比較詳細的分析。Example 1是計算題，要求考生仔細審題。

Example 1

Swap Co is due to receive goods costing $2,500. The terms of trade state that payment must be received within three months. However, a discount of 1·5% will be given for payment within one month.

Which of the following is the annual percentage cost of ignoring the discount and paying in three months?

A 6·23%

B 9·34%

C 6·14%

D 9·49%

The correct response is as follows: D

If the discount is accepted, the company must pay $2,462·50 at the end of one month.

Alternatively, the company can effectively borrow the $2,462·50 for an additional two months at a cost of $37·50.

The two-month rate of interest is therefore 37·50/2,462·5 x 100 = 1·5228%

The annual equivalent rate (AER) = (1 + 0·015228)^6 – 1 = 0·0949 or 9·49%

This was achieved only by a minority of candidates.

這道題的正確答案是D，但只有少數考生做對了這道題。下面考官對錯誤選項也作出了詳細的分析：

The incorrect responses are as follows:

A

This is incorrect since the two-month interest rate has been treated as a three-month rate by being raised to the power of four (effectively the one month delay in payment has been ignored).

The annual equivalent rate (AER) = (1 + 0·015228)^4 – 1 = 0·0623 or 6.23%

B

This is incorrect since the two-month rate of interest based upon the discounted price has not been calculated, and instead the 1.5% discount given has been used.

The annual equivalent rate (AER) = (1 + 0·015)^6 – 1 = 0·0934 or 9·34%

C

This is incorrect since it combines the errors of A and B above.

The annual equivalent rate (AER) = (1 + 0·015)^4 – 1 = 0·0614 or 6·14%

通過閱讀考官報告，我們可以從中查漏補缺。又因為是F9判卷人直接撰寫的，也可以更加透徹的理解題目。

ACCA 9月考試正在緊張備考中，正保會計網校為廣大學員準備了豐富的復習資料，助力同學們順利通過9月考試！

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