Where issues arose, they were the usual ones:
1. Answering the question that candidates hoped was being asked rather than reading what the actual requirements were. This was a particular problem on question 1(b) where candidates wanted to simply talk about how minimum and maximum transfer prices should be calculated, rather than discussing the issues arising in the scenario.
2. Writing far too much on a requirement with a low mark allocation. For example, on question 1(c) which covered environmental management accounting, one candidate wrote six pages even though the requirement was only worth six marks.
3. Illegible handwriting. This is an issue every exam session but this sitting, it was a particular problem. Markers try as hard as they can to give any marks due on a paper but if they can’t read the writing, they simply cannot give the marks.
在F5的考试中，考官提到了经常会会出现的问题，网校在这里和学员们分享一下。第一个就是考生们在作答的时候，并没有在意试题询问的真正的考点，而是将自己认为对的答案呈现在了答题本上，这样不仅会使判卷子的老师感到非常困惑，也会让考官非常困惑，为什么强调了几年的问题还在不断的出现，这样便是导致不能通过F5考试的第一个门槛。
考官往往会在每道题后面设置一些较为容易上手的问题，但相对来说分数比较低。而大部分考生却会紧紧抓住比较低的分数的题而大做文章，写的非常多，这样就会显得头重脚轻，考官认为应该着重解释的地方，考生没有达到标准，这就是部分考生不能通过的第二道门槛。
倒计时一道门槛便是所有人都需要注意的，那就是书写的问题。直到现在为止，ACCA的考试从F4开始，都还是纸质的考试，所以，学员们的书写自己是否规整，在某些程度上影响到了考官判卷子的效果。又因为F5是一半写作一半计算的科目，所以建议学员们在平时练习的过程中，不仅仅要注意工整书写，还要注意写数字的时候不要出现连笔等现象。
Question Five
The last question on variances was probably the weakest question on the paper in terms of the quality of answers given. When it comes to material price and usage operational and planning variances, many candidates simply could not perform the calculations correctly. It was really a cause for concern. Common issues that were identified during the marking, apart from the obvious one of simply performing the calculations incorrectly, included:
Not calculating the individual variances for bed sheets and pillowcases but simply calculating total variances.
Answering the question in such a random order that it was very difficult to find the marks.
Inadequate labelling of the calculations so that it was impossible to see which variances was being calculated.
Missing signage (note for future candidates: It is not sufficient to simply show an adverse variance in brackets.)
Part b of the question – a discussion of the manager’s performance – was also poorly answered although most candidates identified the fact that the production manager could only be held responsible for the operational variances.
倒计时一道题是整张卷子中作答至不好的一道题，原因并不是因为在知识点上有多大的难度，而是因为考生在平时不注重格式的书写和对于自己算出来的结果的分析而造成的。考官已经指出，虽然考生们可以指出在哪方面存在问题，但是不能够很好的说明为什么能造成这样的缺陷和相应的整改的方式。
所以，正保会计网校的学员们一定要引起注意，考官主出来的缺陷，同样也是所有考生需要注意的地方。
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