关于3.5，国庆五天全看3.5这门的书了。后来就再也没看过，除了在看历年试题时涉及到理论需要看看书。我把整本书都贴了黄post-it。比如 porter’s five forces，假使是第31-34页，我就在第31页贴上黄post-it.写上porter’s five forces，这样比较好找。所有的主要理论都贴上了。感觉答题的时候就是把题目的背景放在几个理论框架里去。我就是有点生搬硬套的。然后就是休假在家复习的时候就是每天上午看两套past paper 和答案，体会一下答题的正确思路。我觉得考试的重点就是：1) strategic analysis,2)strategic choice;3) strategic implementation. （以下内容摘自syllabus）
1)在 strategic analysis的时候，就要对外部环境和内部环境进行分析。
对外部环境分析工具主要有：对总体环境的分析--PEST/PESTEL analysis, porter’s diamond, forecasting and scenarios；对客户和市场的分析—marketing research；对竞争环境的分析—five forces model, competition and collaboration, competitor intelligence for business advantage, sustainable competitive advantage and critical success factors.
对内部环境分析工具主要有：resource audit, analysis of capabilities and core competence, adding competitive value-value chain and value system, analysis of human resources, analysis of financial resources, analysis of operations resources.
2) 在strategic choice中，就要考虑到 stakeholder expectations, culture context, mission and objectives. 在选择methods of strategy development时,有三种方法internal development, strategic alliances, mergers and acquisitions. 在strategy evaluation 中常用的分析是analysis of suitability, feasibility and acceptability. 3) strategic implementation中，主要从几个方面考虑：A. marketing issues, B. finance issues, C. R&D issues. D. IS/IT issues, E. strategic HR issues, F project management issues. （具体内容可参考syllabus）.
在战略分析，选择和实施之外还有一些值得注意的部分是1. Matching structures with strategy. 2. The nature of global competition.
在0506的feedback 中有这么一大段原话请允许我在这里引用：“Candidates continue to demonstrate a lack of knowledge of certain subjects at this level. For example, deferred tax, pensions, financial instruments, and advanced group accounting are all areas where candidates are quite weak. Articles on financial instruments have appeared in student accountant, and future articles will appear on deferred tax, share-based payment, and pensions. It is likely that these areas will be tested on a regular basis. In fact, any area where performance is poor could be examined in successive diets.” 0512第二题：IAS19 employee benefits.就是上文说的pensions. 0512第三题: Deffered tax，上文都说了要考的。
0512第四题: mixed standards(杂项准则) 在0506的feedback 中，考官也明确说了答题原则: “The answer required a discussion of the implications of the events, together with relevant computations. In the answer, it is important to set out the basic principles relating to the event, then quantify (if possible) the impact on the financial statements and, finally, to discuss the implications/solutions to the problem.” 考官也说了 format给分: “ Marks were allocated for a report format. Marks are only given for the report if candidates set out the report in a formal way.”
0512第五题: IAS 39 相信看了2005年五月student accountant 上连续两篇考官关于IAS 39文章的同学一定胸有成竹地滔滔不绝地写。这个文章我不会太早背，早两个星期看一遍，最后一天再背。早背了早忘。 考试前两天一个同学打电话问我IFRS 6考不考，他觉得很可能考，我问 IFRS 6是什么？他说是 Exploration for and evaluation of mineral assets,我斩钉截铁地说：肯定不考。他说为什么，这是最最新的准则哇，0412刚出来的。我说新准则就一定考吗？这种属于边边角角的类似IAS 41农业之类的准则我觉得不会出大题考的。在历年试题中也就考过一次。要考出大题考的准则是又新又红的。如IAS 39，刚刚修订，国际上讨论的沸沸扬扬，炙手可热。 猜题是能够猜中的，但如何能够顺利解答呢？200412-200506的课本是准则大变之后的最新的课本，但是关于employee benefits和Deffered tax 才分别只有一道例题和一道习题。这就需要反复地理解并独立解答例题。有可能的情况下看看相关的IAS范例。其实3.6的考试看着犯怵，但它的踩分点很多。一道25分的题踩分可达到33分。B/S和Cash flow一般来说是做不平的，做不平就轧差一个数写上去。表示你能够balance a B/S. 不要为了做平表而在一题上纠缠半天，我是以每分1.8分的速度做的。就是一题25分的题目我花1.8*25=45分钟的时间去做。因为我的策略是尽量保证做完所有的题目，其他同学如果采取不同的策略可以有不同的时间安排。
