经过了12月份的考试，相信同学们已经对F7这门学科有了一个更为深刻的认识，同样不仅仅把知识的运用只限于计算上面，还要运用数字来形成相应的说辞来回答问题，又是一个数字和文字相结合非常紧密的科目。不过从ACCA官方公布的通过率的角度来说，2013年12月份F7的通过率只有39%，在F阶段中位列倒数第二位。所以，在这里，网校和学员们一起来解读一下考官针对于2013年12月份这次考试而发表的考官报告。
However, candidates’ scripts showed evidence of the bad habit of focusing on the ‘banker’ questions (consolidation, preparation of single company financial statements from a trial balance and cash flow statement) to the point where most of the rest of the syllabus is given very little, if any, attention. This approach often leads to a lot of undoubtedly capable candidates getting good marks of 40 to 45 for the first three questions and then either scraping through on the last two questions or completely running out of steam and ending up with a marginal fail. It was also probably responsible for an increase in the number of candidates that did not answer all five questions.
考官在这一段中，表达了一个很本质的问题，那也就是广大考生们对于ACCA发表的官方大纲研究的还不是很细致。若能在学习或者是复习阶段研读大纲，在考试之前做到有效的复习，在前几道题中拿到相应的分数还是很有希望的。
A salient feature of this diet’s performance was that in certain sections candidates either did not read the question properly or did not apply sufficient thought before answering. For example, question 4 part (a) required candidates to distinguish between fundamental and enhancing qualitative characteristics of information, but most answered this by adopting a rote-learned approach of listing the supporting secondary characteristics in the Conceptual Framework with no attempt to explain the distinction.
同时，还有一个问题也相对来说比较突出，那就是读题的问题。ACCA的考生普遍存在的问题是读完一遍题以后，不管读懂多少，或者是能确定多少，就会按照自己的意愿来书写答案，这样的问题绝对不仅仅出现在F7的考试中，例如F5 Management performance (业绩管理)这门课中，就有许多类似的问题接连出现。
所以，呈现的答案就会让判卷子的老师感到很困惑，明明是出的区分知识点的题目，答案却是方法转换的步骤，明显文不对题。
网校的学员们一定要引以为戒，在细心计算完毕以后一定要在读懂题的前提下再来作答，这样就不会白白浪费自己计算出来的记过，也可以得到相应的分数，从而通过考试。
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