【P3】2010年6月P3考题预测及分析 —— Mike.pdf

P3 2010 6 P3 —— Mike P3 2010 6 P3 —— Mike 【PP3366月PP33考题预测及分析 ———— MMiikkee P3 Exam question analysis June 2010 General analysis P3isnotaeasypaperatall.It’smainlyaboutstrategicbusinessanalysiswithwhichmostof accountants are not familiar. It contains many theoretical models, some of them are pretty obscure, difficult to understand and remember. The nodi for the exam do not only lie in theoretical aspect, what’s more, 90%-95% of the real questions require application skills of those theories, they don’t simply test models, and the examiner does not expect an answer mirroring theories, instead discussive answers in an analytical manner demonstrating application skilled are required, in this regard most of Chinese students are weak. Prior to December 2007, the examiner did not specify the model(s) to be applied leaving some space for students to make a choice among relevant models. At that moment students could benefit from the flexibility in to-be-applied models, if they did not study one model, they have chance to apply another relevant model which they knew. After December 2007, the incumbent examiner tends to stipulate the model or models to be applied, though this method removes the risk of struggling for time-consuming decision about which one should be applied in the exam, other risks do exist if students don’t study the examined theories or they are not familiar with the tested models. In addition, as only one model is requested, students usually have less points to plan their answers rather than previously students could apply 2 or 3 models which can easily build up the volume of answers, and examiner expect deeper analytical answers within the prescribed area. In this regard, deeper answers will be more difficult and more time-consuming as thinking and deduction are inevitable. Another distinctive characteristic of real