高顿财经：2019年ACCA PM问题汇总

　　ACCA考试科目中，考试难度比高的一门就是就是PM绩效管理了，每年通过考试的只有40%左右，很多学员都不能一次性通过ACCA考试，很多人ACCA词汇量不够，很多专业词汇都卡不动，一知半解，出现各种各样的问题。高顿ACCA研究院为各位学员整理了关于《PM业绩管理》种的一些常见问题给大家。

　　What is the format of Performance Management exams？

　　How many marks will be given for calculations and how many for discussion？

　　How much content is expected for interpretation in CR questions？

　　Will candidates be awarded marks for sound interpretation of incorrect figures？

　　Is there an overall theme to the exam？

　　There is a lot in the syllabus that does not seem to get examined.Is it better for candidates to only concentrate on certain topics？

　　Is environmental management accounting likely to be tested in calculation form？

　　In how much depth will CVP（cost volume profit）analysis be tested-will the graph for a multi-product decision be tested？

　　Are we likely to have more than double decision points in questions on decision trees？

　　Is the value of imperfect information examinable？

　　Why has budgeting been examined in a public sector context when it isn‘t explicitly mentioned in the syllabus？

　　Is it possible that a question could be wholly narrative？

　　Are basic variances examinable？

　　In a computer-based exam，do I have to structure my answers in Section C in a specific way？

　　Do I need to use complex formulae in order to answer spreadsheet questions in Section C of a computer-based exam？

　　In a computer-based exam，will I be expected to add comments to a spreadsheet answer？

　　供稿：高顿网校

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