ACCA F階段機考分析，高錯誤率解題分析（建議收藏?。?></p> <!-- E Img --> <p> <p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-family:-apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;font-size:17px;text-align:justify;white-space:normal;background-color:#ffffff;line-height:1.75em;letter-spacing:1px;box-sizing:border-box="" !important;"=""><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;">本次考試參與人數還是挺多的，大家做題的積ji性都很高漲。</span><span style="font-size:16px;"> </span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-family:-apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;font-size:17px;text-align:justify;white-space:normal;background-color:#ffffff;line-height:1.75em;letter-spacing:1px;box-sizing:border-box="" !important;"=""><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;">老師在閱卷中發現了一些大家做題的時候的錯誤率比較高的地方，給大家一些做題的小tips。然后還有閱卷中發現主觀題中同學們答題的問題。老師都在這里給大家一些建議希望大家可以注意。</span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-family:-apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;font-size:17px;text-align:justify;white-space:normal;background-color:#ffffff;line-height:1.75em;letter-spacing:1px;box-sizing:border-box="" !important;"=""><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word 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style="margin:0px;padding:1em;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;background:url(" https:="" mmbiz.qpic.cn="" mmbiz_jpg="" ibnevdo1bpyiajyfw9hqjw6wfox5ejk7yuqwgaqj48wfdm8kdtiiakpfickqevdwtelwbgwuypmsep1jybe5kp8bmw="" 640?wx_fmt="jpeg" )"="" center="" bottom="" 100%="" 60%="" no-repeat="" #ffffff;"=""><section style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;display:flex;justify-content:center;align-items:center;"><section style="margin:0px;padding:6px;max-width:100%;box-sizing:border-box;word-wrap:break-word !important;background:url(" https:="" mmbiz.qpic.cn="" mmbiz_png="" ibnevdo1bpyiajyfw9hqjw6wfox5ejk7yuxmfby2hwxdenfsf2m0ztmmgjbq0e4u4g2jpzdib0bmv599pr2zwcytg="" 640?wx_fmt="png" )"="" right="" bottom="" 40%="" no-repeat="" #1f497d;"=""><section data-brushtype="text" style="margin:0px;padding:6px 25px;max-width:100%;box-sizing:border-box;word-wrap:break-word !important;font-size:16px;font-weight:bold;letter-spacing:1.5px;border-width:1px;border-style:solid;border-color:#FFFFFF;color:#FFFFFF;"><span style="color:#FFFFFF;">ACCA  F3機考高頻錯題分析</span></section></section></section><section data-autoskip="1" style="margin:1em 0px 0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;text-align:justify;line-height:1.75em;letter-spacing:1.5px;font-size:14px;color:#000000;"><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"></span><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"></span><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">針對F3來說大家錯誤率比較高的還是一些計算題，說明平時對于計算題來說還是沒有掌握。</span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><br /></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">因為F3的計算題有很多題都是跨章節幾個章節的知識點聯合一起考察，這個時候同學們就容易做題的時候搞混淆知識點或者是之前章節的知識點有部分遺漏導致計算題一個步驟沒有做對后面就全盤皆輸了。</span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><br /></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">針對這樣的情況呢，</span><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;color:#FFFFFF;box-sizing:border-box !important;word-wrap:break-word !important;"><strong style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;">老師是建議大家每個章節自己總結自己的知識筆記，然后跨章節的時候把這幾個章節的筆記都拿出來，認真的看，然后一道題深挖</strong></span><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">，把這幾個章節的知識點都回憶一遍的基礎上再做題，把題做會了以后這幾個章節的知識點也回憶了一遍，而且也能掌握好這種跨章節的題目。</span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><br /></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;color:#FFFFFF;box-sizing:border-box !important;word-wrap:break-word !important;">對于chapter16 correction of errors 同學們可以先寫出正確的分錄</span><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">，然后看題目中給的錯誤的分錄，然后看如何把錯誤的分錄調回成正確的分錄 寫出這個調整的分錄就是題目要求的答案了。對于合并報表F3的考試并不會出很難得題，同學們理解的基礎上要做題的時候分步驟認真的解題。</span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><br /></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><span style="color:#FFFFFF;">（</span><strong style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;"><span style="color:#FFFFFF;">為我們F7打基礎</span></strong><span style="color:#FFFFFF;">）每個步驟自己在草稿紙上認真計算這樣才能幫助我們更好的理解知識點。</span></span><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><br style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;" /></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;text-align:center;box-sizing:border-box !important;"><img src="https://img.rongyuejiaoyu.com/uploads/20200820/8fc384c655161898f9b0f5659f20ae74.png" alt="" /></p></section></section></section></section></section></section><p 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sans-serif;font-size:17px;letter-spacing:0.544px;text-align:justify;white-space:normal;background-color:#ffffff;box-sizing:border-box="" !important;word-wrap:break-word="" !important;"=""><section data-tools="135編輯器" data-id="99494" style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;"><section style="margin:10px 5px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;text-align:center;"><section style="margin:0px;padding:5px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;background:#1F497D;"><section style="margin:0px;padding:1em;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;background:url(" https:="" mmbiz.qpic.cn="" mmbiz_jpg="" ibnevdo1bpyiajyfw9hqjw6wfox5ejk7yuqwgaqj48wfdm8kdtiiakpfickqevdwtelwbgwuypmsep1jybe5kp8bmw="" 640?wx_fmt="jpeg" )"="" center="" bottom="" 100%="" 60%="" no-repeat="" #ffffff;"=""><section style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;display:flex;justify-content:center;align-items:center;"><section style="margin:0px;padding:6px;max-width:100%;box-sizing:border-box;word-wrap:break-word !important;background:url(" https:="" mmbiz.qpic.cn="" mmbiz_png="" ibnevdo1bpyiajyfw9hqjw6wfox5ejk7yuxmfby2hwxdenfsf2m0ztmmgjbq0e4u4g2jpzdib0bmv599pr2zwcytg="" 640?wx_fmt="png" )"="" right="" bottom="" 40%="" no-repeat="" #1f497d;"=""><section data-brushtype="text" style="margin:0px;padding:6px 25px;max-width:100%;box-sizing:border-box;word-wrap:break-word !important;font-size:16px;font-weight:bold;letter-spacing:1.5px;border-width:1px;border-style:solid;border-color:#FFFFFF;color:#FFFFFF;"><span style="color:#FFFFFF;">ACCA  F6機考高頻錯題分析</span></section></section></section><section data-autoskip="1" style="margin:1em 0px 0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;text-align:justify;line-height:1.75em;letter-spacing:1.5px;font-size:14px;color:#000000;"><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">F6的主觀題部分同學們做的不太好的原因，</span><strong style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;"><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;color:#FFFFFF;box-sizing:border-box !important;word-wrap:break-word !important;">主要是在于自己審題出了問題，容易把稅率搞混淆。</span></strong></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><br style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;" /></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"></span><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">在自己做題的時候要注意我們考的稅率所適用的年份，一定</span><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">要用zui新年份的稅率來解題，同時呢對于個人所得稅，企業所得稅，增值稅這幾章要認真的結合網課復習，因為都是考試的時候主觀題的考試重點。</span><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"></span><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><br style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;" /></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;text-align:center;box-sizing:border-box !important;"><img src="https://img.rongyuejiaoyu.com/uploads/20200820/94b136d06bd126c262983616870125a2.png" alt="" /></p></section></section></section></section></section></section><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-family:-apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;font-size:17px;text-align:justify;white-space:normal;background-color:#ffffff;line-height:1.75em;letter-spacing:1px;box-sizing:border-box="" !important;"=""><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"></span></p><section data-role="outer" label="Powered by 135editor.com" style="margin:0px;padding:0px;max-width:100%;color:#333333;font-family:-apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;font-size:17px;letter-spacing:0.544px;text-align:justify;white-space:normal;background-color:#ffffff;box-sizing:border-box="" !important;word-wrap:break-word="" !important;"=""><section data-tools="135編輯器" data-id="99494" style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;"><section style="margin:10px 5px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;text-align:center;"><section style="margin:0px;padding:5px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;background:#1F497D;"><section style="margin:0px;padding:1em;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;background:url(" https:="" mmbiz.qpic.cn="" mmbiz_jpg="" ibnevdo1bpyiajyfw9hqjw6wfox5ejk7yuqwgaqj48wfdm8kdtiiakpfickqevdwtelwbgwuypmsep1jybe5kp8bmw="" 640?wx_fmt="jpeg" )"="" center="" bottom="" 100%="" 60%="" no-repeat="" #ffffff;"=""><section style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;display:flex;justify-content:center;align-items:center;"><section style="margin:0px;padding:6px;max-width:100%;box-sizing:border-box;word-wrap:break-word !important;background:url(" https:="" mmbiz.qpic.cn="" mmbiz_png="" ibnevdo1bpyiajyfw9hqjw6wfox5ejk7yuxmfby2hwxdenfsf2m0ztmmgjbq0e4u4g2jpzdib0bmv599pr2zwcytg="" 640?wx_fmt="png" )"="" right="" bottom="" 40%="" no-repeat="" #1f497d;"=""><section data-brushtype="text" style="margin:0px;padding:6px 25px;max-width:100%;box-sizing:border-box;word-wrap:break-word !important;font-size:16px;font-weight:bold;letter-spacing:1.5px;border-width:1px;border-style:solid;border-color:#FFFFFF;color:#FFFFFF;"><span style="color:#FFFFFF;">ACCA  F7機考高頻錯題分析</span></section></section></section><section data-autoskip="1" style="margin:1em 0px 0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;text-align:justify;line-height:1.75em;letter-spacing:1.5px;font-size:14px;color:#000000;"><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;color:#FFFFFF;box-sizing:border-box !important;word-wrap:break-word !important;"><strong style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;"><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">對于F7來說，錯的比較多的也是計算題</span></strong></span><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;"> 。</span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><br style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;" /></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">對于計算題的解題方法可以參考F3的指導，但是在F7中還有一部分同學對于概念題的選擇題也會出現錯誤，這肯定就是同學們沒有背我們要考的概念啦，而且F7大題中文字題的部分機考的時候很多同學都選擇不寫，其實老師是希望你們把自己想寫的東西寫出來這樣老師才能根據考官的判分標準給大家判分并且讓大家有一定的指導意義。</span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><br style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;" /></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">所以平時大家做主觀題的時候答題的時候文字題的部分也要注意寫出來，寫出來以后和考官答案對比找到自己的不足之處才能改進，還有就是同學們的計算題的大題部分要注意working要寫的比較清楚明晰。</span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;color:#1B56A6;"><br style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;" /></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;color:#FFFFFF;box-sizing:border-box !important;word-wrap:break-word !important;">排版要好看，讓考官比較容易找到對應的working 這部分要練習自己在word excel中寫題的技巧了哦~</span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><br style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;" /></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;text-align:center;box-sizing:border-box !important;"><img src="https://img.rongyuejiaoyu.com/uploads/20200820/af881a2c6b17b3bebe4877b6a555fddb.png" alt="" /></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;font-family:mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing:border-box !important;"><br /></p></section></section></section></section></section></section><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-family:-apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;font-size:17px;text-align:justify;white-space:normal;background-color:#ffffff;line-height:1.75em;letter-spacing:1px;box-sizing:border-box="" !important;"=""><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"></span></p><section data-tools="135編輯器" data-id="99494" style="margin:0px;padding:0px;max-width:100%;color:#333333;font-family:-apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;font-size:17px;letter-spacing:0.544px;text-align:justify;white-space:normal;background-color:#ffffff;box-sizing:border-box="" !important;word-wrap:break-word="" !important;"=""><section style="margin:10px 5px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;text-align:center;"><section style="margin:0px;padding:5px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;background:#1F497D;"><section style="margin:0px;padding:1em;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;background:url(" https:="" mmbiz.qpic.cn="" mmbiz_jpg="" ibnevdo1bpyiajyfw9hqjw6wfox5ejk7yuqwgaqj48wfdm8kdtiiakpfickqevdwtelwbgwuypmsep1jybe5kp8bmw="" 640?wx_fmt="jpeg" )"="" center="" bottom="" 100%="" 60%="" no-repeat="" #ffffff;"=""><section style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;display:flex;justify-content:center;align-items:center;"><section style="margin:0px;padding:6px;max-width:100%;box-sizing:border-box;word-wrap:break-word !important;background:url(" https:="" mmbiz.qpic.cn="" mmbiz_png="" ibnevdo1bpyiajyfw9hqjw6wfox5ejk7yuxmfby2hwxdenfsf2m0ztmmgjbq0e4u4g2jpzdib0bmv599pr2zwcytg="" 640?wx_fmt="png" )"="" right="" bottom="" 40%="" no-repeat="" #1f497d;"=""><section data-brushtype="text" style="margin:0px;padding:6px 25px;max-width:100%;box-sizing:border-box;word-wrap:break-word !important;font-size:16px;font-weight:bold;letter-spacing:1.5px;border-width:1px;border-style:solid;border-color:#FFFFFF;color:#FFFFFF;"><span style="color:#FFFFFF;">ACCA  F9機考高頻錯題分析</span></section></section></section><section data-autoskip="1" style="margin:1em 0px 0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;text-align:justify;line-height:1.75em;letter-spacing:1.5px;font-size:14px;color:#000000;"><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">對于這次考試</span><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;color:#FFFFFF;box-sizing:border-box !important;word-wrap:break-word !important;">F9的同學來說，考試的人數比較多，而且正確率還是比較高的，</span><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">說明同學們復習的比較好，知識點也掌握的比較好。</span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><br style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;" /></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">然后錯誤的比較多的地方就是</span><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;color:#FFFFFF;box-sizing:border-box !important;word-wrap:break-word !important;">NPV的計算的時候的細節的問題</span><span style="margin:0px;padding:0px;max-width:100%;font-size:16px;box-sizing:border-box !important;word-wrap:break-word !important;color:#FFFFFF;">，比如題目中給出的某個信息沒有用到我的NPV中導致zui終結果出錯，還有我們的WACC計算的時候我們的Market value of debt的計算注意是先算出每份debt的價值，然后每份debt的價值是用我們的interst/（1+Kd)+interest和本金和/（如果為2年的debt） 然后用我們資產負債表上給我的debt的book value/100*剛才我們算出的每份債券的價值才是我們的Market value of debt，大家要注意。</span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><br style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;" /></span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-size:17px;line-height:1.75em;letter-spacing:1px;box-sizing:border-box !important;"><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;"><img src="https://img.rongyuejiaoyu.com/uploads/20200820/2a1a6935d392a2f0bb50d20e2d8b26db.png" alt="" /></span></p></section></section></section></section></section><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-family:-apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;font-size:17px;text-align:justify;white-space:normal;background-color:#ffffff;line-height:1.75em;letter-spacing:1px;box-sizing:border-box="" !important;"=""><br /></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-family:-apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;font-size:17px;text-align:justify;white-space:normal;background-color:#ffffff;line-height:1.75em;letter-spacing:1px;box-sizing:border-box="" !important;"=""><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;">所以平時復習的時候</span><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;color:#1B56A6;">我們要多總結我們做題的時候大題的一些計算題的解題套路</span><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;font-size:16px;">，然后針對文字題部分也是要結合題意去寫要點，然后變成英文簡單句即可。</span></p><p style="margin-top:0px;margin-bottom:0px;padding:0px;max-width:100%;clear:both;min-height:1em;color:#333333;font-family:-apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;font-size:17px;letter-spacing:0.544px;text-align:justify;white-space:normal;background-color:#ffffff;box-sizing:border-box="" !important;"=""><br /></p><section style="margin:0px;padding:0px;max-width:100%;color:#333333;font-family:-apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;font-size:17px;letter-spacing:0.544px;white-space:normal;background-color:#ffffff;line-height:1.75em;text-align:center;box-sizing:border-box="" !important;word-wrap:break-word="" !important;"=""><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;background-color:#1B56A6;"><strong style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;"> </strong></span><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;background-color:#1B56A6;color:#FFFFFF;"><strong style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;">今日推薦公開課 </strong></span><span style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;background-color:#1B56A6;"><strong style="margin:0px;padding:0px;max-width:100%;box-sizing:border-box !important;word-wrap:break-word !important;"> </strong></span></section><section style="margin:0px;padding:0px;max-width:100%;color:#333333;font-family:-apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" 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