報(bào)考了ACCA的同學(xué)馬上就要進(jìn)入考場了，趕快抓緊時(shí)間來復(fù)習(xí)一下P4的真題吧！高頓學(xué)姐為大家提供了ACCAP4真題，重點(diǎn)解讀！推薦對于P4還有一些知識點(diǎn)不熟練的同學(xué)，多做題練習(xí)！
ACCAP4真題
一、ACCAP4真題
問題:The directors of Little Panda Inc are concerned that the potential of its managers is being under-utilised on the company's existing activities.
In.order to make the most use of its resources,which of the following-companies-is Little.Panda.most.likely.to wish.to acquire?
A.A company with the right customer profile.
B.A company making similar products operating substantially below capacity.
C.A company identified by stock market analysts as having.significant growth potential,but currently lacking strategic and operational focus.
D.A company with a complementary product range.
正確答案:C.
分析：Hopefully this company should offer Little Panda's underemployed managers the chance to exercise their talents.
二、ACCAP4重要考點(diǎn)
ACCAP4的科目是AFM高級財(cái)務(wù)管理，也就是FM課程的延伸，同時(shí)在內(nèi)容中也與SBR有一定的關(guān)聯(lián)，其重點(diǎn)內(nèi)容涉及了投資評估及決策、公司收購與拆分等實(shí)戰(zhàn)型的知識點(diǎn)。
我們在備考時(shí)，可以打開自己的思維，用發(fā)散性的思維思考問題，因?yàn)檫@門課程比較考驗(yàn)自己的商業(yè)戰(zhàn)略思維，涉及的思考范圍很廣，所以在做題時(shí)，要結(jié)合題面中的各個(gè)信息點(diǎn)，考慮多個(gè)角度，作出全面的回答。
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