距离12月份ACCA考试只剩一个月的时间了咯，你是信心满满？还是准备弃考了？考试还是要去的，毕竟报名费可是白花花的银子啊！而且，万一不小心过了呢？那怎么才能这么不小心呢？！当然······考前划重点咯！高顿网校小编接下去，会整理比较权威的ACCA教学机构对外公布的针对12月份ACCA考试的tips，给到各位参加考试的小主们做参考，科目暂时只有F5-P7哟~F1-F4大部分还是参加机考为主哦~今天奉上F5的Kaplan老师分享的exam tips。
　　These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics
　　ACCA F5 Exam Tips:
　　ACCA F5 Performance Management Paper Exam Tips for December 2015 Session are given below by famous tuition providers
　　Kaplan
　　MCQ’s can come up from any syllabus area so cover the breadth of every topic.
　　Section A:
　　ABC, Life Cycle costing, Target Costing and Throughput Costing are very commonly tested topics while Environmental costing is rarely tested.
　　Section B:
　　Usually there are two questions from this area. Commonly tested topics are
　　– Relevant Costing
　　– Pricing
　　– Cost Volume Profit Analysis
　　– Limiting Factor
　　– Make or Buy or Shutdown Decisions and other Short term decisions
　　– Dealing with Risk and Uncertainty
　　Section C:
　　There are two questions from this area. Variances analysis is more commonly tested topics while Budgeting is also tested off and on. Every exam has some variances in it and could be basic or advanced variances.
　　Section D:
　　Performance *uations is another area where questions always come up – very hard to learn a set method as each one is different. The important thing is to read the question carefully and make sure you link your analysis to the scenario. Commonly tested areas are
　　Transfer Pricing
　　Balance scorecard
　　The examiner does not like students who simply quote from the textbook, writing information that is not relevant to the question. The examiner also likes you to have an opinion – has the company done well or not? Clearly state your opinion and reasons why it is so.