F7課程是 ACCA財(cái)務(wù)會(huì)計(jì)體系下的 F3的進(jìn)階課程或后續(xù)課程，在財(cái)務(wù)會(huì)計(jì)知識(shí)，財(cái)務(wù)報(bào)表編寫(xiě)的要求上，都有所提高。本科目詳細(xì)介紹了國(guó)際會(huì)計(jì)準(zhǔn)則（IAS/IFRS）以及如何編制、解讀合并財(cái)務(wù)報(bào)表和單獨(dú)報(bào)表財(cái)務(wù)報(bào)表等內(nèi)容。換言之，這是從Drafting 到 Reporting 轉(zhuǎn)變的一個(gè)過(guò)程，也是真正開(kāi)始做一個(gè)會(huì)計(jì)的象征。

學(xué)習(xí)目標(biāo)：

To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities， including groups and how to analyse and interpret those financial statements.

題型介紹及時(shí)間安排：

●Section A of the exam consists of twenty 2-mark multiple-choice questions （MCQs） and Section B consists of three longer type questions with marks of 15， 15 and 30， respectively.

●The time available for the exam is 180 minutes and this has to be allocated between the two sections.

●72 minutes should be allocated to Section A so each MCQ should take， on average， just 3.6 minutes. Although the more theoretical MCQs may take only seconds to answer， those requiring detailed calculations might take as long as 5 minutes.

●108 minutes should be allocated to Section B. It is vital to give each question the attention that is called for according to its mark allocation. Allocating 1.8 minutes per mark means that each 15-mark question should be given 27 minutes and the 30-mark question should be given 54 minutes. If you aim to give them 25 minutes and 50 minutes， that will leave a few minutes at the end of the exam to review you script for completeness.

●The first marks are the easiest to gain in each longer type question， so it is always better to start the next question rather than overrun on the time that should be allocated.