經過了12月份的考試，相信同學們已經對F7這門學科有了一個更為深刻的認識，同樣不僅僅把知識的運用只限于計算上面，還要運用數字來形成相應的說辭來回答問題，又是一個數字和文字相結合非常緊密的科目。不過從ACCA官方公布的通過率的角度來說，2013年12月份F7的通過率只有39%，在F階段中位列倒數第二位。所以，在這里，網校和學員們一起來解讀一下考官針對于2013年12月份這次考試而發表的考官報告。

However, candidates’ scripts showed evidence of the bad habit of focusing on the ‘banker’ questions (consolidation, preparation of single company financial statements from a trial balance and cash flow statement) to the point where most of the rest of the syllabus is given very little, if any, attention. This approach often leads to a lot of undoubtedly capable candidates getting good marks of 40 to 45 for the first three questions and then either scraping through on the last two questions or completely running out of steam and ending up with a marginal fail. It was also probably responsible for an increase in the number of candidates that did not answer all five questions.

考官在這一段中，表達了一個很本質的問題，那也就是廣大考生們對于ACCA發表的官方大綱研究的還不是很細致。若能在學習或者是復習階段研讀大綱，在考試之前做到有效的復習，在前幾道題中拿到相應的分數還是很有希望的。

A salient feature of this diet’s performance was that in certain sections candidates either did not read the question properly or did not apply sufficient thought before answering. For example, question 4 part (a) required candidates to distinguish between fundamental and enhancing qualitative characteristics of information, but most answered this by adopting a rote-learned approach of listing the supporting secondary characteristics in the Conceptual Framework with no attempt to explain the distinction.

同時，還有一個問題也相對來說比較突出，那就是讀題的問題。ACCA的考生普遍存在的問題是讀完一遍題以后，不管讀懂多少，或者是能確定多少，就會按照自己的意愿來書寫答案，這樣的問題絕對不僅僅出現在F7的考試中，例如F5 Management performance (業績管理)這門課中，就有許多類似的問題接連出現。

所以，呈現的答案就會讓判卷子的老師感到很困惑，明明是出的區分知識點的題目，答案卻是方法轉換的步驟，明顯文不對題。

網校的學員們一定要引以為戒，在細心計算完畢以后一定要在讀懂題的前提下再來作答，這樣就不會白白浪費自己計算出來的記過，也可以得到相應的分數，從而通過考試。