ACCA F9 考官报告如何解读？
考官报告是直接了解考情分析的途径之一，考官报告是直接由ACCA 判卷人撰写的，判卷人会根据这次考生的答题情况，针对一些重点题目做出相应的解析。之后准备考试的考生也可以通过阅读考官报告，避免一些不必要的失误。
I．F9考试形式
F9考试目前可选择机考和笔试两种形式。
考试题型由3个部分组成，分别是：
Section A: Objective testing questions (15 * 2marks) 客观题
Section B: Scenarios objective testing questions (15 * 2 marks) 案例客观题
Section C: Two questions of 20 marks each案例分析题
II．F9考试范围
想要顺利通过F9考试，那你一定要掌握F9大纲中列式的所有知识点。现在F9题型有选择题，出题范围和思路都会比较广泛。所以我们一定要做足充分的准备，除了听网校基础班课程，我们同样要重视习题班和做题。习题班老师会教我们做题思路，提高我们的做题速度和准确度。
III．答题技巧
下面我们就具体看一下考官报告是怎么分析试题的。
Section A
It was very pleasing to see that almost all candidates attempted all of the questions. Candidates preparing for the next examination of F9 are advised to work through as many objective test questions as possible. Sources for these questions may include the specimen exam and any published past exam papers and questions available from approved content providers. These questions should be carefully reviewed as to how each of the correct answers was derived.
这一段主要是考官对这次考试Section A中考生的表现做的一个小结。
Section A questions aim to provide a broad coverage of the syllabus, and future candidates should aim to revise all areas of the F9 syllabus, rather than attempting to ‘question spot’.
The following questions are reviewed with the aim of giving future candidates an indication of the types of questions asked and guidance on dealing with such exam questions.
这一段主要强调了Section A的考核范围是涵盖了整个F9大纲的内容，不要试图去找一些“question spot”。
Example 1 is numerical and illustrates how both reading all of the question’s information and the question’s requirement are essential.
下面就是针对本次考试的试题做了比较详细的分析。Example 1是计算题，要求考生仔细审题。
Example 1
Swap Co is due to receive goods costing $2,500. The terms of trade state that payment must be received within three months. However, a discount of 1·5% will be given for payment within one month.
Which of the following is the annual percentage cost of ignoring the discount and paying in three months?
A 6·23%
B 9·34%
C 6·14%
D 9·49%
The correct response is as follows: D
If the discount is accepted, the company must pay $2,462·50 at the end of one month.
Alternatively, the company can effectively borrow the $2,462·50 for an additional two months at a cost of $37·50.
The two-month rate of interest is therefore 37·50/2,462·5 x 100 = 1·5228%
The annual equivalent rate (AER) = (1 + 0·015228)^6 – 1 = 0·0949 or 9·49%
This was achieved only by a minority of candidates.
这道题的正确答案是D，但只有少数考生做对了这道题。下面考官对错误选项也作出了详细的分析：
The incorrect responses are as follows:
A
This is incorrect since the two-month interest rate has been treated as a three-month rate by being raised to the power of four (effectively the one month delay in payment has been ignored).
The annual equivalent rate (AER) = (1 + 0·015228)^4 – 1 = 0·0623 or 6.23%
B
This is incorrect since the two-month rate of interest based upon the discounted price has not been calculated, and instead the 1.5% discount given has been used.
The annual equivalent rate (AER) = (1 + 0·015)^6 – 1 = 0·0934 or 9·34%
C
This is incorrect since it combines the errors of A and B above.
The annual equivalent rate (AER) = (1 + 0·015)^4 – 1 = 0·0614 or 6·14%
通过阅读考官报告，我们可以从中查漏补缺。又因为是F9判卷人直接撰写的，也可以更加透彻的理解题目。
ACCA 9月考试正在紧张备考中，正保会计网校为广大学员准备了丰富的复习资料，助力同学们顺利通过9月考试！
