09年12月的考题分析 }Oq5tC@$G
2009年12月F2的考试仍然沿用了50到选择题的方式进行考核。考试时间是2小时,其中40道2分题,10道1分题。总体的考试风格和官网上披露的Pilot paper十分类似,所以在考试前学生必须用Pilot Paper进行模考,把握考试出题的方向并且尽可能留下30分钟左右的时间才进行检查。全球的考试通过率不是太高,但是在高顿国际进行过系统学习的同学,通过率是90%以上。 w%jII{@,
以下是针对2009年12月份考试出现的错误率(大于70%)最高的题目, ; )@~
Example 1 ^8N}9a
A machine is no longer used by a company. It could be sold now for net proceeds of $300. Its only other use is on a short-term contract which is under consideration. The variable running costs of the machine during the period of the contract would be $400. On completion of the contract the machine would have no realisable value and would cost $150 to dismantle and remove. Y&Z.2