ACCA 2017年12月份考试季的成绩及各科通过率已经公布，针对每个科目的具体考情，ACCA考官会就该次考试做出一些评价，并给出一些具体的备考指导建议，对准备参加2018年上半年ACCA考试的同学来说具有重要的参考作用。以下为12月考季ACCA P3的Examiner’s report，考官就12月份P3的考情做了简要分析，并针对考生在每个部分具体题目的答题情况做了详细的分析，希望同学们仔细研读，从而理解出题思路，尽量避免出现部分考生在考试过程中出现的失误。
General Comments
The P3 Business Analysis examination is divided into two sections. The first section (section A) consists of one question worth 50 marks. In this examination, this question was in three parts. The first part (part a) was answered relatively well. Part b was adequately answered and part c (on budgeting) was poorly answered. The second section (section B) consists of three questions and the candidate has to answer two of these. In this examination, questions 2 (portfolio analysis) and 3 (process analysis) were slightly more popular than question 4, on organizational culture. In general, part ’a’ of these optional questions was answered relatively well and part b was answered poorly. Candidates were better at applying a model than explaining more theoretical points.
Time management seemed to be relatively good although some candidates put themselves under pressure by over-answering question 1 (see below). Failure to complete the examination appeared to be due to lack of knowledge rather than lack of time.
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