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ACCA F3考官文章-2013

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更多 发布于:2013-11-15 15:25

General Comments
Candidates continue, as in past exams, to perform well in those syllabus areas which are brought forward from
FA1 and FA2 and built upon at this level. It is also pleasing to see candidates demonstrating a solid
understanding of the Framework for the Preparation and Presentation of Financial Statements, as performance on
these questions is particularly good. The other questions with the highest pass rates on this paper included:
- Processing of ledger accounts
- Bank reconciliations
- Correction journals
- Calculation of ratios
完整版见附件
复件 F2.rar
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