2019年3月ACCA考試已經(jīng)結(jié)束，考試成績(jī)也于4月15日準(zhǔn)時(shí)公布。在本次考季當(dāng)中，F(xiàn)M一科的考試通過(guò)率達(dá)到了50%，令人高興的是，本次FM的考試通過(guò)率有所上升，創(chuàng)造了近年來(lái)的最高值。針對(duì)本次FM考試，官方公布了相應(yīng)的考試報(bào)告，具體內(nèi)容如下：

The examining team share their observations from the marking process to highlight strengths and weaknesses in candidates’ performance, and to offer constructive advice for future candidates. General comments The Financial Management exam is offered in both computer-based (CBE) and paper-based (PBE) formats. The structure of the exam is the same in both formats, but the CBE exam delivery model means that candidates do not all receive the same set of questions.  Section A objective test questions – we focus on two specific questions that caused difficulty in this sitting of the exam  Section B case-based objective test questions – here we look at the strengths and weaknesses in specific syllabus areas  Section C constructed response questions - here we provide commentary around some of the main themes that have affected candidates’ performance in this section of the exam, identifying common knowledge gaps and offering guidance on where exam technique could be improved, including in the use of the CBE functionality in answering these questions. Congratulations to those candidates who were successful in this examination diet. If you were not successful, we hope that you will study the content of this report carefully as part of your preparation for your next attempt. Performance in the March 2019 examination diet was generally satisfactory and there were some very good individual performances. That said, it is disappointing to see that some candidates were inadequately prepared for the Financial Management examination. As has been said in previous examiner’s reports, candidates preparing for this examination need to study the whole of the syllabus in order to be able to cope with the type of questions set in this test of Financial Management skills. This is particularly true of Section C of this examination, where candidates are expected to demonstrate in-depth knowledge through performing detailed calculations, and discussing and explaining Financial Management concepts as applied to the given scenarios. In order to do this, candidates must prepare well for the examination through dedicated study and question practice, and be ready to apply this knowledge to the Section C questions. In general, candidates were well prepared in some areas of the syllabus, particularly those that have featured regularly such as performing a discounted cash flow appraisal of an investment project. However, candidates were less prepared to demonstrate knowledge in other areas of the syllabus such as ‘Determining working capital needs and funding strategies’ and ‘Estimating the cost of capital’