Strategy for exam

It is too dangerous to concentrate just on Sections A and B - you would be very unlikely to get enough marks to pass if you ignore Section C. What you must do is allocate your time between the 3 sections (allow 1.8 minutes per mark so calculate how much time there is for each section). Section C questions are harder for everyone, but you get marks for each little bit you get right. So do as much as you can for each part of the Section C questions. It doesn't matter if you don't finish them - you still get marks for what you have done. I assume that you have a Revision Kit from one of the ACCA approved publishers. Attempt every question (without looking at the answers until you have attempted a question) and learn from your mistakes.

Dear sir, I am afraid that although I concertrate much time in part C, I can not complete it . Instead of this, should I concertrate on part A and part B to ensure get as much mark as I can.For example,I know that although I spend 20 minute to read a long question in part C about transfer pricing or other difficult topic ,I can not answer it. So I will use this 20 minutes to check the answers in part A and part B to ensure they are correct.

I disagree for the reasons I wrote in my previous reply. However much you check your answers to the Section A and B questions, it will be very unusual to be able to get over the 50 marks just on those two sections.