《F1-会计师与企业》考官文章（2015版）

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　　Examiner’s report

　　F1/FAB Accountant in Business

　　For CBE and Paper exams covering January to June 2015

　　General Comments

　　The examination was made up of two parts.Part A of the paper comprised 46 objective test questions,worth 1 and 2 marks,while part B of the paper had 6 multi-task questions each relating to different parts of the syllabus,and each worth 4 marks.Candidates were asked to attempt all of the questions in 2 hours.

　　Candidates appeared to have prepared well for the examination,with very few questions presenting majordifficulties.The vast majority of candidates completed the paper,suggesting that it was not time pressured.Syllabus topics on which candidates performed well included stakeholders,outsourcing,responsibilities for budgetary planning,personal effectiveness and financial information used to prepare the profit or loss account.Section E of the syllabus,which is concerned mainly with personal effectiveness and communications,presented least difficulty,and candidates dealt with questions relating to appropriate methods of communication to deal with specified situations very well.Questions drawn from this part of the syllabus had the highest average pass rates.

　　Syllabus topics on which candidates performed poorly included non-governmental organisations,Tuckman’s team development theory,intrinsic rewards,and..........

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