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P6科目 ACCA考官报告下载 2011-2014
Candidates should pay particular attention to the following in order to maximise their chances of
success in the exam in the future:
1. Know your stuff
 Successful candidates are able to demonstrate sufficient, precise knowledge of the UK tax
system.
 This knowledge must be up-to-date. Candidates must familiarise themselves with the
changes introduced by the recent Finance Acts as summarised in the Finance Act articles
published on the website.
2. Practise questions from past exams with the aim of adopting the style of the model answers. In
particular, candidates should practise the more intellectually demanding Section A style
questions.
3. Address the requirement
 Read the requirement carefully – in the Section A questions the detailed tasks that you are to
perform will be set out in one of the documents. It may be helpful to tick off the tasks as you
address them. Marks are awarded for satisfying the requirements and not for other
information, even if it is technically correct.
 The requirements of each question are carefully worded in order to provide you with guidance
as regards the style and content of your answers. You should note the command words
(calculate, explain etc), any matters which are not to be covered, and the precise issues you
have been asked to address.
 You should also note any guidance given in the question or in any notes following the
requirement regarding the approach you should take when answering the question.
 Pay attention to the number of marks available – this provides you with a clear indication of
the amount of time you should spend on each question part. Examiner’s report – P6 (UK) June 2014 2
4. Don’t provide general explanations or long introductions.
 If you are asked to calculate, there is no need to explain what you are going to do before you
do it – only provide explanations when you are asked to.
 Think before you write. Then write whatever is necessary to satisfy the requirement.
 Apply your knowledge to the facts by reference to the requirement.
5. Think before you start a question and manage your time
 Ensure that you allow the correct amount of time for each question.
 Before you start writing, think about the issues and identify all of the points you intend to
address and/or any strategy you intend to adopt to solve the problem set.
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