2010年12月ACCA考试考官报告(P7)(1)

　　总体评价：2010年12月的P7考试涉及了教学大纲的许多内容，它们中的大多数已经在以前的考试中或多或少的考到了。从整体上来看，考生的表现并没有什么提高，这点让我感到有些失望。当然，有一些考生还是做得非常好，从中可以看出他们优秀的分析和应用能力。

General Comments
The December 2010 P7 paper covered many important syllabus areas,most of which had been tested in some capacity at previous sittings.It was therefore unsatisfactory to see very little improvement in candidates’ performance as a whole.Of course,some candidates did very well,and there were some scripts displaying first-rate analytical and application skills.But the majority of scripts unfortunately failed to demonstrate sufficient knowledge or higher professional skills to achieve a pass mark.

The examination comprised two compulsory questions in Section A,and three questions in Section B of which two should be attempted.Both Section A questions were based on detailed scenarios,and contained several requirements covering different syllabus areas.

Each optional 20 mark question in Section B included a short scenario,and several requirements.Of the section B questions,question 4 was by far the most popular,and question 5 the least popular.

The same factors as detailed in previous examiner’s reports continue to contribute to the disappointing pass rate:
•Failing to answer the specific question requirements
•Not applying knowledge to question scenarios
•Making too few comments given the mark allocation of a requirement
•Lack of knowledge on certain syllabus areas
•Illegible handwriting

The rest of this report contains a discussion of each question,highlighting the requirements that were answered well,and the areas that need improvement.