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 点击上方'ACCA'免费订阅
虽然P2的考试，计算题涉及合并财务报表的编制占了很重要的比例，但是我们不能忽略后面也有一些题目需要我们自己的主观理解。这里，小编整理了一部分历年真题的题型，大家可以结合每个考点来看真题，可能会效率更高~ 本文转载自ACCA学习帮（ID：accaxxb） 作者：张琦
Assets held for sale and discontinued operations | 2010.06Q2(c) | 2012.12Q1(b) | 2013.06Q3(c) | Changes in accouting policies, estimates and errors | 2011.06Q3(b) | 2012.12Q2(d) | IFRS developments | 2007.12Q4(a)-(b) | 2008.06Q4(a) | 2008.12Q4(a) | 2010.06Q4(a)-(b) | 2010.12Q4(a)-(b) | 2011.12Q4(a)-(b) | 2012.06Q4(a)-(b) | 2013.06Q4(a)-(b) | Employee benefits | 2007.12Q2(a) | 2008.06Q3(b) | 2009.06Q4(a)-(b) | 2010.06Q2(d) | 2011.06Q3(d) | 2012.06Q2(b) | Ethics | 2007.12Q1(b) | 2007.12Q1(c) | 2008.06Q1(c) | 2008.12Q1(c) | 2009.06Q1(c) | 2009.12Q1(c) | 2010.06Q1(c) | 2010.12Q1(b)-(ii) | 2011.12Q1(c) | 2012.06Q1(b)-(ii) | 2012.12Q1(c) | 2013.06Q1(c) | Events after B/S date | 2009.12Q3(a) | Fair value measurement | 2009.06Q2(a) | 2012.12Q4(a)-(b) | 2013.06Q3(b) | Financial instruments | 2008.06Q3(a) | 2008.06Q3(d) | 2009.06Q2(b) | 2009.12Q4(a)-(b) | 2010.06Q1(b) | 2010.06Q3(a) | 2010.12Q3(c) | 2011.06Q3(a) | 2011.06Q4(a)-(b) | 2012.06Q1(b)-(i) | 2012.06Q3(b) | 2012.06Q3(c) | Foreign currency transaction | 2008.06Q1(a) | 2009.06Q2(b) | 2011.06Q1(a) | 2012.12Q2(b) | Government grants | 2008.06Q2(b) | 2012.12Q2(a) | 2013.06Q2(d) | Impairment of assets | 2007.12Q3(a) | 2007.12Q3(c) | 2009.12Q2(a)-(b) | 2011.12Q3(b) | 2012.06Q3(a) | 2012.12Q3(d) | Income tax | 2007.12Q3(b) | 2010.06Q2(a) | 2012.06Q3(a) | Intangible assets | 2008.12Q3(a) | 2009.12Q3(c) | 2010.06Q3(b) | 2011.06Q2(c) | 2011.12Q3(a) | 2011.12Q3(c) | Inventory | 2008.12Q3(a) | Investment property | 2012.12Q3(a) | Leasing | 2007.12Q3(d) | 2009.06Q3(b) | 2012.06Q2(a) | 2012.12Q3(b) | 2013.06Q3(a) | PPE | 2008.12Q3(a) | 2009.12Q3(b) | 2011.06Q2(a) | 2013.06Q2(d) | Provision and contingencies | 2007.12Q2(b) | 2010.12Q3(a) | 2011.06Q2(d) | 2011.12Q2(a) | 2011.12Q2(b) | 2012.06Q2(d) | 2012.12Q3(c) | 2013.06Q2(c) | Related party | 2011.06Q3(c) | Revenue | 2008.06Q2(b) | 2009.06Q3(a) | 2009.06Q3(c) | 2009.12Q3(a) | 2013.06Q2(b) | Segment report | 2008.06Q2(a) | 2011.12Q1(b) | 2013.06Q2(a) | Share based payments | 2010.12Q2(a)-(d) | 2010.12Q3(c) | 2012.06Q2(c) | Statement of cash flow | 2008.12Q1(b) | 2010.12Q1(b)-(i)
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