This student-facing guide provides a comprehensive overview of the Cambridge International AS Level Accounting (9706) syllabus, including the structural breakdown of Paper 1 and Paper 2, essential strategy tips, and a detailed analysis of common candidate mistakes to help you maximize your exam performance.
阅读时间 3 分钟更新于: 2026年6月21日
试卷概览
卷数
2
总分
120
考试时间
2小时 45分钟
题型
4
试卷
时间
分数
题数
比重
题型
Paper 1 Multiple Choice
1小时
30
30
25%
選擇題
Paper 2 Fundamentals of Accounting
1小时 45分钟
90
4
75%
Structured Calculation, Short Answer / Theory, Advisory / Evaluation
评级
ABCDEU
计算器规定
A silent scientific calculator is required where the syllabus permits one. It must NOT be graphical, programmable, or capable of symbolic algebra (CAS), and it must contain no stored programs or notes.
AO1: Knowledge and Understanding (30%)
AO2: Application (35%)
AO3: Analysis (15%)
AO4: Evaluation (20%)
根据历届试题与评分标准整理（2023–2025）。
计算器程序
Table mode for roots & turning points
Scientific calculator (e.g. Casio fx-991 series)
用途: Tabulate \(y\) across a range of \(x\) to locate sign changes (roots) and approximate maxima/minima.
使用时机: Solving or sketching a function when you want to find where its graph crosses or turns.
步骤
Enter the function in TABLE mode, set the start, end and step, then read where the sign of \(y\) changes or where it peaks.
考试提示: Allowed, but the calculator must be silent, non-graphical, non-programmable and free of stored content; always show the working the mark scheme requires.
Statistics mode (mean, SD & regression)
Scientific calculator (e.g. Casio fx-991 series)
用途: Read the mean \(\bar{x}\) and standard deviation directly, and the gradient/intercept (and \(r\)) of a linear regression for bivariate data.
使用时机: Any data-handling, statistics, or required-practical analysis question.
步骤
Enter the data in STAT mode (1-VAR or A+BX), then recall \(\bar{x}\), \(\sigma\) or the regression coefficients.
考试提示: Allowed, but the calculator must be silent, non-graphical, non-programmable and free of stored content; always show the working the mark scheme requires.
Carry exact values with Ans & memory
Scientific calculator (e.g. Casio fx-991 series)
用途: Keep full-precision intermediate values to avoid rounding errors.
使用时机: Multi-step calculations where premature rounding loses the final accuracy mark.
步骤
Use Ans, STO/RCL or the M+ memory to reuse the unrounded result of each step; round only the final answer.
考试提示: Allowed, but the calculator must be silent, non-graphical, non-programmable and free of stored content; always show the working the mark scheme requires.
Equation solver — to CHECK your working
Scientific calculator (e.g. Casio fx-991 series)
用途: Use the built-in EQN/SOLVE mode to verify roots of quadratics or simultaneous equations you have already solved by algebra.
使用时机: As a check only, after solving by hand.
步骤
Enter the coefficients in EQN mode (or use SOLVE) and confirm they match your worked solution.
考试提示: Allowed, but the calculator must be silent, non-graphical, non-programmable and free of stored content; always show the working the mark scheme requires.
常见错误
1high涉及分数: 2Preparation of financial statements - Sole traders
Using abbreviations (like GP, COS, NP) in formal financial statements instead of full names (Gross profit, Cost of sales, Profit for the year).
如何避免: Always write out financial statements using standard, formal terminology. Never abbreviate account names or titles.
2high涉及分数: 3Preparation of financial statements - Adjustments to draft financial statements
Calculating the year-end allowance for irrecoverable debts directly on the trial balance trade receivables figure without first deducting the written-off bad debts.
如何避免: Subtract any bad debts scheduled for write-off at the year-end from the trade receivables figure first, then apply the allowance percentage to the remaining balance.
3medium涉及分数: 1Analysis and communication of accounting information
Failing to provide a clear recommendation in 7-mark advisory/evaluation questions, focusing only on a list of pros and cons.
如何避免: Ensure your written answer concludes with a definitive, justified recommendation identifying which option the business should choose.
4medium涉及分数: 2Preparation of financial statements - Limited companies
Treating a bonus issue of shares as a cash-generating event that directly improves company liquidity or assists in paying liabilities.
如何避免: Remember that a bonus issue is a non-cash capitalization of reserves (e.g., transferring from Share Premium or Retained Earnings to Share Capital) with zero impact on assets.
5high涉及分数: 2The accounting system
Failing to time-apportion bank loan interest or debenture interest, charging a full year's expense despite the loan being taken mid-year.
如何避免: Always read transaction dates carefully and calculate interest only for the fractional portion of the year the liability was held.