ACCA F3考官文章-2013General 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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