F9 财务管理-2013年12月考官文章分享

在经历过F8 Audit and assurance (审计与鉴证) 这门纯写作科目的学习和考试以后，学员们迎来了F阶段中倒计时一门考试，F9 Financial management 财务管理。学员应该感到欣喜的是在F9的考试中，又会有一般是关于计算的题目，相反，另一半就是写作的题目。

Many candidates performed particularly well on questions 1a, 1b, 2a, 2c, 2e, 3a and 3b. These questions are all largely numerical in nature, apart from question 2e. The questions candidates found most challenging were questions 1c, 2d, 3d, 4a and 4d. These questions were all largely discursive in nature, apart from questions 2d and 4a. These questions were perhaps challenging because some candidates lacked an understanding of particular syllabus areas.

从这一段考官的总结，我们不难看出，参加F9的考生，大部分问题都出现在写作方面的问题上。不仅仅是因为某些想法不能被准确的表达出来，更重要的可能是因为语言的问题而不能完全或准确的理解大纲中提到的内容。

除了以上问题，考官还在报告中列示出了以下的问题，现在由网校带领学员们一起了解一些这些问题。

A number of common issues relating to candidate’s answers can be highlighted:

Some candidates did not read the question requirement clearly and therefore gave irrelevant answers which scored few (if any) marks.

Poor time management between questions: for example, some candidates wrote too much for the marks on offer.

Making mistakes identified in previous F9 examiner reports and hence not learning to avoid mistakes already discussed.

Illegible handwriting and poor formatting of answers.

学员们要尤其注意后面两个问题，因为对于科目内容越复杂的考试来说，如果答案可以清晰和准确的表达出来，那便是通过考试的利器。

第三个问题就出在了，考生们没有很准确地理解之前的考官文章，所以犯了一些考官在以前的文章中已经提示过了的问题。如果真的能做到周密的复习，那这些问题真的是能被避免的。

倒计时一个问题就是学员们在平时做笔记、练习或者在考前做历年试题的时候，一定要刻意地自己监督自己的书写效果，不能抱着得过且过的心理来书写答案。考官已经很严肃的提出了书写已经成为了很大的问题，所以学员们更要格外注意。