ACCAP3经验总结必备历年真题套路模板解析.docx

这是我在备战P3时，针对P3的历年真题，逐题，逐字逐句，根据考点，结合BPP练习册的答题点，考官给的答题点，总结出的。老实说，我P3考了两次，第一次是跟着高顿的lily老师上课，做题，后来发现只做题，不总结是徒劳的。所以第二次考的时候，我因为对模型的理论已经了解了，就只刷题。这是我自己根据ACCA的notes 上的每章考点，再结合历年真题，翻译，总结套路，然后背诵。共250页以下是一些截图只需要背会了这些套路就可以过啦需要的可以联系QQ ：290988738 备注：P3历年真题总结讲义售价：9.9元相信我肯定会对你有用的（相对于P3的考试费来说，真的是太便宜了好吗，真的是百分之一的价格都不到啊我就是靠这个过的，花了足足3个月的时间来准备这次考试）SWOT分析：（Strengths and weaks）2007-dec Q1（a）分析公司的优势和劣势主要分为两个部分：财务方面和非财务方面财务方面：(1) Net profit margin/gross profit marginFinancially, although the net profit margin has fallen (see weaknesses), the gross profit margin remains relatively stable.Hence the cost of sales (excluding wages, salaries and financing) has moved roughly in line with revenue. The grossprofit margin for 2004 is 37·04% and for 2006 it is 36·98%, very little change.This wouldindicate that Co.s overheads are well controlled.(2)应收账款的偿还期限，对比每一年的偿还期限，看看是延长了还是缩短了。如果是缩短了，说明公司的信用控制能力在增强。The settlement of debt is an important issue for an organisation. The average settlement period for receivables isconcerned with how long it takes for customers to pay the amounts owing. This is low at ONA (29 days) and reducing,suggesting effective credit control and an industry where many customers pay before they are able to use the service. 应付账款：延长太长时间对供应商而言，会损失公司的商誉。the average settlement period for payables shows a marginal rise. Trade payables provide a free source offinance, but extending the average settlement period too far can lead to loss of goodwill with suppliers. 有时候，相对长的应收账款处置期也许是某些特殊行业的特征。ONA alreadyhave a high settlement period for payables, although this may be typical in this industry.（3）资产负债率The gearing ratio measures the contribution of long-term lenders to the long-term capital structure of the business.Gearing for ONA remained relatively stable during the period 2004–2006. It stood at 71·13% in 2006, a marginalincrease on the 2004 figure of 71·05%.（4）ROCE ROAReturn on capital employed (ROCE) and return on ordinary shareholders funds (ROSF) are important measures ofprofitability. B