ACCA F7课程是ACCA财务会计体系下的F3的进阶课程或后续课程，在财务会计知识，财务报表编写的要求上，都有所提高。F7详细介绍了国际会计准则（IAS/IFRS）以及如何编制、解读合并财务报表和单独报表财务报表等内容。换言之，这是从Drafting到Reporting转变的一个过程，也是真正开始做一个会计的象征。

 

　　学习目标：

 

　　To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities，including groups and how to analyse and interpret those financial statements.

 

　　ACCA F7题型介绍及考试时间安排：

 

　　> Section A of the exam consists of twenty 2-mark multiple-choice questions（MCQs）and Section B consists of three longer type questions with marks of 15，15 and 30，respectively.

 

　　> The time available for the exam is 180 minutes and this has to be allocated between the two sections.

 

　　> 72 minutes should be allocated to Section A so each MCQ should take，on average，just 3.6 minutes.Although the more theoretical MCQs may take only seconds to answer，those requiring detailed calculations might take as long as 5 minutes.

 

　　> 108 minutes should be allocated to Section B.It is vital to give each question the attention that is called for according to its mark allocation.Allocating 1.8 minutes per mark means that each 15-mark question should be given 27 minutes and the 30-mark question should be given 54 minutes.If you aim to give them 25 minutes and 50 minutes，that will leave a few minutes at the end of the exam to review you script for completeness.

 

　　> The first marks are the easiest to gain in each longer type question，so it is always better to start the next question rather than overrun on the time that should be allocated.

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