要在同一年通过。注册会计师考试每年只有一次，因报名门槛比较低，证书含金量比较高从而引来众多考生的追捧。但其考试难度确是在众多认证考试中数一数二的，每年单科的平均通过率只在10%左右。 ACCA是特许公认会计师公会(The Association of Chartered Certified Accountants)，成立于1904年，是目前世界上领先的专业会计师团体，也是国际上海外学员最多、学员规模发展最快的专业会计师组织。英国立法许可ACCA会员从事审计、投资顾问和破产执行的工作。ACCA会员资格得到欧盟立法以及许多国家公司法的承认。 ACCA包括财务呈报体系、审计体系、财务管理体系、法律体系和税收体系在内的十四门课程，这些课程分布在三个阶段，层层递进、逐渐深入，涵盖了本科财务教学的所有科目和硕士研究生教学的部分科目。ACCA从教材、习题到考试全部为英文，所以要参加考试对英语能力有一定的要求，这也是一个难点。ACCA考试科ACCA目中全球单科通过率基本在 30-40% 左右，中国学员通过率为50-60%。 从上面可以看出，CPA和ACCA其实各有难度，CPA更注重专业性，在一个点钻研深度，而ACCA是一个更广泛的范围，考查知识的广度，不过不管哪个证书，都很值得考取，所以根据自身需要选择就可以，至于难度，每种考试都具有一定的难度，只要肯认真学习，肯定能取得好成绩的。
加勒比特许会计师协会(ICAC)等会计组织中起着非常重要的作用。 CFA在投资金融界被誉为"金领"，在西方一直被视做进军华尔街的"入场券"。美国、加拿大、英国等国家的许多投资管理机构甚至已经把CFA资格作为对其雇员入职的基本要求。CFA的全球公认性会使你的雇主马上认知你对金融市场知识的掌握程度和深度。你会有效学习如何分析股票，债券，衍生工具和财务比例从而加强你在金融投资行业的工作能力。通常，你获得CFA之后的价值会体现在你的收入水平上。因此，长久以来CFA一直被视为金融投资界的MBA，在全球金融市场更为抢手。希望在金融投资界领域的人，CFA资格是一个非常明智的选择。 职业前景大PK ACCA会员可在工商企业财务部门、审计/会计师事务所、外资银行等金融机构、财政税务部门、跨国公司、国内境外上市公司等从事财务、财务管理和金融分析咨询工作。很多会员在世界各地大公司担任高级职位(财务经理、财务总监CFO，甚至总裁CEO)。 CFA考试被称作"全球金融第一考"。据介绍，特许金融分析师是当今世界证券投资与管理界普遍认可的一种职业称号，金融分析师更是存在巨大供需缺口。在中国内地，诸多投资银行、基金管理公司及证券公司等机构更是有千金易得，分析师难求的慨叹。由此可见，对于选择金融行业的人来说，CFA会让你成为业界的难得人才。 对于CFA和ACCA的选择，对于学生来说，首先要明确毕业后的职业方向是什么，其次要根据自身的情况来决定，无论选择哪一个，都需要付出相应的努力！ 考试难易大PK CFA考试包括以下十部分的内容： ①职业标准和操守； ②财务报表分析； ③量化分析； ④经济学； ⑤固定收益投资分析； ⑥股权分析； ⑦投资组合管理； ⑧企业金融； ⑨衍生工具； ⑩其他投资分析。 ACCA考试包括以下内容 基础阶段课程列表 专业阶段课程 总的来说，CFA的知识体系是金融领域最系统、最全面的，ACCA所学的知识主要是财务分析，其实CFA的课程中包括ACCA所学的财务内容，但是CFA所涵盖的其他内容像另类投资、衍生品、组合管理是ACCA课程里没有的。 ACCA和CFA都做为业内的翘楚，都有良好的职业需ACCA在国内称为"国际注册会计师"，实际上是特许公认会计师公会(The Association Of Chartered Certified Acc求和发展前景，看完小编的总结，对于ACCA和CFA你是不是已经心中有数了呢？ 推荐阅读： 盘点：终于知道了什么是CFA 非金融专业备考CFA，推荐看的书
These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics ACCA P4 Exam Tips: ACCA P4 Advanced Financial Management Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan P4 is a technical paper with some complex calculations sometimes but DO NOT think of the exam as numbers-only. There are plenty of discursive parts which are usually easier than the calculations and easy marks can be picked up by applying commercial awareness and common sense. Analyse the individual requirements of the question. If you can do the wordy bits first then do so as you will not get bogged down in them like you will with the calculation elements. Do not expect to finish a question. You must stick to time, especially on the calculations which are very easy to over-run on. The exam is extremely time pressured and the secret to passing is to have a go at every part of every question, not to try and get 100% on every question – to do that you would need about 7 hours! If you are not sure what to do with a particular figure in a question, ignore it and move on – state assumptions, you haven’t got time to worry about it! If you get a Black-Scholes question, always list out the input variables as your first stage and assign the relevant values to them – there will be about 2-3 marks usually for doing this. Practice as many questions as possible but do as many as possible to time. You must get used to doing the questions in the time available and not spending too long on them. Practice as many questions as possible across the syllabus, and don’t only concentrate on what you consider to be the core areas. Choose carefully on section B of the paper – it is very limited choice but nonetheless it will be critical. Do not put down unnecessary workings; because as it will cost you heavily in lost time. If there is a calculation that you are unable to complete – for e.g. a WACC which prevents you from going on to do the NPV, then just make a reasonable assumption and estimate a WACC which you have been unable to calculate, this will then allow you to progress the calculation and get on to the often more generously rewarded discursive parts of the question. Look out for examinable articles – two in particular for June 2011: 24 August – The new examiner Shishir Malde gives his approach for the P4 paper 23 September – Another article by the new examiner Shishir Malde on Risk Management January/February article Two key topics are always NPV appraisal and capital structure, particularly CAPM and Betas. You will not pass if that is all you know but you will struggle to pass if you do not know them! 推荐阅读： ACCA笔试注意事项 ACCA英国官网资料集锦 ACCA官方资料下载攻略 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics ACCA F9 Exam Tips: ACCA F9 Financial Management Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan Part A: MCQ’s will be from any syllabus area. Part B: Some frequently tested areas in the past were NPV with Inflation and Taxation Cash operating cycle Receivable, Payable & Inventory Management Financial Gearing Cost of Equity & Debt WACC CAPM & MM Foreign Exchange Risk Management Interest Rate Risk Management Sources of Finance Don’t just keep focusing on numbers. Although the numbers are important but approximately half of the marks are for the written elements. Prepare every topic thoroughly to increase chances of passing the exam. 推荐阅读： F5 Exam Tips F7 Exam Tips F8 Exam Tips 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics ACCA P3 Exam Tips: ACCA P3 Business Analysis Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan Embed your knowledge on the core models from Johnson and Scholes (the examiner based this paper on their work). When answering questions, write answers like you are writing to your senior management. Make it as professional as possible. Marks are allocated to this in section A. Do not start writing answers straightaway. Take a minute to think about the structure and presentation of the answers. It is important with this level to remember that writing lots of knowledge and theory will not get you through the exam. The key is application to the material and expanding the relevance to the scenario. We suggest watching the news / reading the papers, but with a critical eye. For instance when you see that a business has launched a new product or moved into a new market think about the theories you have learnt that may be relevant. In this case it could be: Porter’s generic strategies Ansoff Bowman’s clock Then apply those theories to the real life situation – understand why they have created this product/why they have gone into this market. With practice you will find it easier to apply the theories to the scenario. And of course you can do this for other areas of the syllabus. There is nothing worse for a marker than getting a script which is just a page of writing. Try to think about making your script easier to read for the marker. Headings and Sub-headings along with a bit of space will help. Then use your paragraph to explain the point you are making. If it is easy for the marker to see the points being made this can make the difference between pass and fail for a borderline script, include application, plus relevance within your statement, avoid listing. If you use the word ‘and’ in your answer, are you making two separate points? If yes, maybe you need to split your paragraph into two headings / sub-headings. There are 3 professional marks which will constitute professionalism, presentation and layout. Know the theory and apply it. Create mind maps of the key knowledge, then learn these. Do practice questions under timed conditions and if possible, get them marked. Make sure you’ve read all the current examiner articles, available on the ACCA website. Get good business awareness – read a quality newspaper. Use the reading time to select questions, and get frameworks for answer plans. Do a section B question first. Don’t focus on the numbers – do not spend more than 15 minutes on them per question. Watch the clock – allocate your time efficiently – don’t overrun. Layout your answers in a way that the marker can clearly read and understand. Read the question carefully! 推荐阅读： 最全ACCA报考流程攻略 如何写好英文简历 ACCA究ccess in Exams you must prepare full breadth of syllabus and topics ACCA P3 Exam Tips: ACCA竟有几套试卷 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics ACCA F5 Exam Tips: ACCA F5 Performance Management Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan MCQ’s can come up from any syllabus area so cover the breadth of every topic. Section A: ABC, Life Cycle costing, Target Costing and Throughput Costing are very commonly tested topics while Environmental costing is rarely tested. Section B: Usually there are two questions from this area. Commonly tested topics are – Relevant Costing – Pricing – Cost Volume Profit Analysis – Limiting Factor – Make or Buy or Shutdown Decisions and other Short term decisions – Dealing with Risk and Uncertainty Section C: There are two questions from this area. Variances analysis is more commonly tested topics while Budgeting is also tested off and on. Every exam has some variances in it and could be basic or advanced variances. Section D: Performance evaluations is another area where questions always come up – very hard to learn a set method as each one is different. The important thing is to read the question carefully and make sure you link your analysis to the scenario. Commonly tested areas are Transfer Pricing Balance scorecard The examiner does not like students who simply quote from the textbook, writing information that is not relevant to the question. The examiner also likes you to have an opinion – has the company done well or not? Clearly state your opinion and reasons why it is so. 推荐阅读： ACCA机考过关宝典 F7 Exam Tips P1-P3答题技巧总结 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
点击下面图片查看F5 TIPS详情： 点击下面图片查看F7 TIPS详情： 推荐阅读： ACCA机考过关宝典 ACCA英国官网资料集锦 5大ACCA学习利器！ 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
记了。嗯嗯这都是正常现象，这样丢分真的蛮可惜的哎，建议各位有针对性的题目要做三遍，是的！三遍！一定能轻松过！ 最后，ACCA的学习和工作是可以相辅相成的。一方面，ACCA完整的知识体系给了我很多实用的知识和方法，对我日常财务工作有很大裨益；另一方面，通过工作给原本抽象的理论知识找到了实际应用的源头，能更加灵活运用所学的知识要点。 职业之路还很漫长，需要不断地学习新知识，不断地运用。学习是快乐的，学以致用是幸福的。革命尚未成功，同学仍需努力。 推荐阅读 F4重点知识点：Company Formation 如ACCA何在ACCA考试中快速得高分？ 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。会计从业资格考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年会计从业考试梦想成真！
一千块糖果。 内容来源：高顿 推荐阅读： 上班族如何高效复习备考ACCA？ P2题型重点解析 如何在ACCA考试中快速得高分？ 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
