《F9-财务管理》考官文章（2015版）

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　　Examiner’s report

　　F9 Financial Management

　　September 2015

　　Introduction

　　Performance at the September 2015 diet was unsatisfactory.Too many candidates are under prepared for an examination in financial management,neither having studied the whole syllabus in enough depth,nor having worked enough examples of past paper standard.

　　General Paper Comments

　　The examination consisted of two sections.Section A contained twenty objective testing questions for a total of 40 marks and Section B contained three questions of 10 marks each,and two questions of 15 marks each(total 60 marks).In common with all of the ACCA examinations,for success to be achieved,there is a significant investment required in terms of time,discipline and energy in order to obtain the necessary level of knowledge and application.

　　Candidates need to have knowledge of the entire syllabus and will not be successful if they simply rely on‘question spotting’a few selected areas for study.Candidates should manage their own learning and not be totally reliant on a single textbook or revision course for their knowledge.

　　Candidates need to take greater care and be more precise in presenting answers to numerical questions in Section B.All workings should be shown and the requirement should be read more carefully.For example,where a company valuation is asked for in total and per share,relatively straightforward marks are not being gained when only one of the two is presented............

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