如果你是海南省考生，教你几招，轻松让你在ACCA考试中保持专注!

发布时间：2020-01-10

不管是职场，生活，你都不可能在一长段时间内只专注一件事。而在面对ACCA考试有那么多门考试科目，怎样才能不手忙脚乱呢？因此，51题库考试学习网在这里教大家如何在考场中能够高度专注的考试，不会被其他琐事影响，从而影响考试成绩的小技巧。

首先，我们要消除一个思维误区。

人是不能进行真正的“多线程工作”的。你的大脑不可能像电脑那样，开着好几个后台，例如：一边放着音乐，一边让你聊微信，一边下载电影

你必须在某个时间段只专注一件事。

回想一下，你复习高数的时候，想着A考，看似是一心二用，但实际上你是复习了一会儿高数，然后想了一会儿A考，你努力把神思拉回来，又复习了一会儿高数，然后思维又切换到A考……

实际上你的大脑在某个时间点只集中在一件事情上，但因为它的重点在不停切换，造成了你大脑一片混沌，手忙脚乱的错觉。

有一个小实验是这样的：

所以复习效率低，也是因为你的思维在不停切换，浪费了大量不必要的时间。并且忙了大半天也没有任何一科有明显进展，这时沮丧挫败灰心自责一系列负面情绪都扑过来了，会让学习陷入恶性循环。

那到底要如何从容面对考试呢？

多线程任务，不是同时做多件事，而是将一个时间段划分好几份，来分配给不同任务。所以多线程学习的核心其实是任务管理。

我们只需要确定哪个时间段要做哪个任务，然后保证一段时间只做一件事。

比如上午集中复习高数，下午集中复习思修，晚上集中复习A考，甚至，也可以先集中复习期末，再专心复习A考。

这里51题库考试学习网提供几个方法：

1. 对时间进行规划。

比如3天以后要考思修，那么你就需要规划这3天，你每天要花多少时间来复（yu）习（xi）思修。你将每一科的计划按紧急程度列出来，写下每天每一科需要进行到什么进度。

这时你就有了每天的小目标。

2. 每天总结自己的进度条更新到哪里了。

建议还是要每天列出to do list，将目标尽量细化，然后在完成每个小任务之后打个勾。

这个习惯看上去非常鸡肋没用，其实超级有必要。这就像你在电脑上完成了一项工作，然后点击了保存。这样的仪式感会提醒我们，让我们的大脑更清楚：这件事已经做完了，可以松一口气不用再想它了。

3. 不一定要先做最紧急的事，先做最重要的事。

甚至，如果你的大脑坚持要每五分钟就从高数切换到思修，那建议你先背一会儿思修，将进度条拉长一点，消除你的焦虑以后再去安心刷高数。

4. 接受自己的不完美。

考A的同学一般都比较有上进心，对自己要求比较高。

一方面这是好事，能让你不断督促自己努力，进步；一方面这样的性格也容易让你苛责自己，产生自责感。所以经常会有同学，一遇到没有头绪的时候就开始心态崩坏，结局通常是越做越糟。

这里学姐要说的就是，偶尔发挥失常，进入状态困难是每个人都会出现的状况。如果遇到这种情况，不要轻易否定自己的能力。首先我们要相信自己可以应对，这样我们才能真正做到有条理，少出错。

如何保持长时间的专注？

除了手忙脚乱之外，很多同学还有一个问题，就是备考的时候忍不住玩手机。看书五分钟，聊八卦两小时，这种现象实在非常普遍。

很多狠人会采取最简单粗暴的方法：不带手机去图书馆。

但是如果我要查单词，信息检索，甚至要联络别人怎么办？况且以后大家工作要提高效率，也不可能使用关掉手机拒绝诱惑这种方法。

所以我们要如何在干扰的情况下，做到长时间的专注呢？

（1）先从能够快速集中注意力的事情做起。

备考时，每天在备考前抄一遍字帖。

一方面，这样难度不高又不那么吸引注意力的工作会让我的心静下来

ACCAer们也可以想想有什么类似的事情是可以让自己平静专注下来，又不容易沉迷的。在每天复习前先做一遍这件事，有一个良好的开端。

（2）尽量让手参与进来。

如果实在很难集中注意力，就采取抄书的方式。因为光看书，你很容易就跳过内容，尤其是那些很难的重点。而手写的速度慢，并且需要输出，所以你的大脑一定会对信息进行处理的。

但这个方法只在你发现心思非常浮躁的时候有效，大多数时候，你还是需要一边理解一边输出。

这时候就不要只是把内容照抄下来而已了。你需要做的，就是将书本上的重点语句换一种表达方式写下来。这时候你的大脑才会去主动思考。

此外，画思维导图也是很好的方法，寻找每个知识点之间的联系，并对下一节知识内容进行预期。

最后，提醒大家要适当地拒绝舒适。

 

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(ii) Explain how the existing product range and the actions per Note (3) would feature in Ansoff’s

product-market matrix. (7 marks)

正确答案：
(ii) Market Penetration
With regard to existing products it would appear that a strategy of market penetration is being followed, whereby attempts
are made to sell existing products into existing markets. This is a low risk strategy which is most unlikely to lead to high
rates of growth, reflected in the forecast increase of 2% per annum in the years ending 30 November 2008 and 2009.
Management seeks here to increase its market share with the current product range. In pursuing a penetration strategy
the management of Vision plc may to some extent be able to exploit opportunities including the following:
– Encouraging existing customers to buy more of their brand
– Encouraging customers who are buying a competitor’s brand to switch to their brand
– Encouraging non-users within the segment to buy their brand
‘Strengths’ within the current portfolio will need to be consolidated and any areas of weakness addressed with remedial
action.
Market Development
The purchase of the retail outlets will enable management to sell existing products via new channels of distribution. The
products of both the Astronomy and Outdoor Pursuits divisions could be sold via the retail outlets. Very often new
markets can be established in geographical terms. Management could, for example, look to promote the sale of
microscopes and associated equipment to overseas hospitals.
Product Development
The launch of the Birdcam-V is an example of a product development strategy whereby new products are targeted at
existing markets. Very often, existing products can be improved, or if an organisation possesses adequate resources,
completely new products can be developed to meet existing market needs. Some of the main risks here lie in the ‘time
to market’ and product development costs which frequently go well beyond initial estimates.
Diversification
The purchase of Racquets Ltd is an example of diversification on the part of Vision plc since the products and markets
of Racquets Ltd bear no relationship to the existing products and markets of the company. In this regard the
diversification is said to be unrelated.
The establishment of the Oceanic division could be regarded as a related diversification since existing technology will be
used to develop new products for new markets. The success of this strategy will very much depend on the strength of
the Vision brand.

(a) The following information relates to Crosswire a publicly listed company.

Summarised statements of financial position as at:

The following information is available:

(i) During the year to 30 September 2009, Crosswire embarked on a replacement and expansion programme for its non-current assets. The details of this programme are:

On 1 October 2008 Crosswire acquired a platinum mine at a cost of $5 million. A condition of mining the

platinum is a requirement to landscape the mining site at the end of its estimated life of ten years. The

present value of this cost at the date of the purchase was calculated at $3 million (in addition to the

purchase price of the mine of $5 million).

Also on 1 October 2008 Crosswire revalued its freehold land for the first time. The credit in the revaluation

reserve is the net amount of the revaluation after a transfer to deferred tax on the gain. The tax rate applicable to Crosswire for deferred tax is 20% per annum.

On 1 April 2009 Crosswire took out a finance lease for some new plant. The fair value of the plant was

$10 million. The lease agreement provided for an initial payment on 1 April 2009 of $2·4 million followed

by eight six-monthly payments of $1·2 million commencing 30 September 2009.

Plant disposed of during the year had a carrying amount of $500,000 and was sold for $1·2 million. The

remaining movement on the property, plant and equipment, after charging depreciation of $3 million, was

the cost of replacing plant.

(ii) From 1 October 2008 to 31 March 2009 a further $500,000 was spent completing the development

project at which date marketing and production started. The sales of the new product proved disappointing

and on 30 September 2009 the development costs were written down to $1 million via an impairment

charge.

(iii) During the year ended 30 September 2009, $4 million of the 10% convertible loan notes matured. The

loan note holders had the option of redemption at par in cash or to exchange them for equity shares on the

basis of 20 new shares for each $100 of loan notes. 75% of the loan-note holders chose the equity option.

Ignore any effect of this on the other equity reserve.

All the above items have been treated correctly according to International Financial Reporting Standards.

(iv) The finance costs are made up of:

Required:

(i) Prepare a statement of the movements in the carrying amount of Crosswire’s non-current assets for the

year ended 30 September 2009; (9 marks)

(ii) Calculate the amounts that would appear under the headings of ‘cash flows from investing activities’

and ‘cash flows from financing activities’ in the statement of cash flows for Crosswire for the year ended

30 September 2009.

Note: Crosswire includes finance costs paid as a financing activity. (8 marks)

(b) A substantial shareholder has written to the directors of Crosswire expressing particular concern over the

deterioration of the company’s return on capital employed (ROCE)

Required:

Calculate Crosswire’s ROCE for the two years ended 30 September 2008 and 2009 and comment on the

apparent cause of its deterioration.

Note: ROCE should be taken as profit before interest on long-term borrowings and tax as a percentage of equity plus loan notes and finance lease obligations (at the year end). (8 marks)

正确答案：
(i)Thecashelementsoftheincreaseinproperty,plantandequipmentare$5millionforthemine(thecapitalisedenvironmentalprovisionisnotacashflow)and$2·4millionforthereplacementplantmakingatotalof$7·4million.(ii)Ofthe$4millionconvertibleloannotes(5,000–1,000)thatwereredeemedduringtheyear,75%($3million)ofthesewereexchangedforequitysharesonthebasisof20newsharesforeach$100inloannotes.Thiswouldcreate600,000(3,000/100x20)newsharesof$1eachandsharepremiumof$2·4million(3,000–600).As1million(5,000–4,000)newshareswereissuedintotal,400,000musthavebeenforcash.Theremainingincrease(aftertheeffectoftheconversion)inthesharepremiumof$1·6million(6,000–2,000b/f–2,400conversion)mustrelatetothecashissueofshares,thuscashproceedsfromtheissueofsharesis$2million(400nominalvalue+1,600premium).(iii)Theinitialleaseobligationis$10million(thefairvalueoftheplant).At30September2009totalleaseobligationsare$6·8million(5,040+1,760),thusrepaymentsintheyearwere$3·2million(10,000–6,800).(b)TakingthedefinitionofROCEfromthequestion:Fromtheaboveitcanbeclearlyseenthatthe2009operatingmarginhasimprovedbynearly1%point,despitethe$2millionimpairmentchargeonthewritedownofthedevelopmentproject.ThismeansthedeteriorationintheROCEisduetopoorerassetturnover.Thisimpliestherehasbeenadecreaseintheefficiencyintheuseofthecompany’sassetsthisyearcomparedtolastyear.Lookingatthemovementinthenon-currentassetsduringtheyearrevealssomemitigatingpoints:Thelandrevaluationhasincreasedthecarryingamountofproperty,plantandequipmentwithoutanyphysicalincreaseincapacity.Thisunfavourablydistortsthecurrentyear’sassetturnoverandROCEfigures.TheacquisitionoftheplatinummineappearstobeanewareaofoperationforCrosswirewhichmayhaveadifferent(perhapslower)ROCEtootherpreviousactivitiesoritmaybethatitwilltakesometimefortheminetocometofullproductioncapacity.Thesubstantialacquisitionoftheleasedplantwashalf-waythroughtheyearandcanonlyhavecontributedtotheyear’sresultsforsixmonthsatbest.Infutureperiodsafullyear’scontributioncanbeexpectedfromthisnewinvestmentinplantandthisshouldimprovebothassetturnoverandROCE.Insummary,thefallintheROCEmaybeduelargelytotheabovefactors(effectivelythereplacementandexpansionprogramme),ratherthantopooroperatingperformance,andinfutureperiodsthismaybereversed.ItshouldalsobenotedthathadtheROCEbeencalculatedontheaveragecapitalemployedduringtheyear(ratherthantheyearendcapitalemployed),whichisarguablymorecorrect,thenthedeteriorationintheROCEwouldnothavebeenaspronounced.

(ii) Evaluate the relative advantages and disadvantages of Chen’s risk management committee being

non-executive rather than executive in nature. (7 marks)

正确答案：
(ii) Advantages and disadvantages of being non-executive rather than executive
The UK Combined Code, for example, allows for risk committees to be made up of either executive or non-executive
members.
Advantages of non-executive membership
Separation and detachment from the content being discussed is more likely to bring independent scrutiny.
Sensitive issues relating to one or more areas of executive oversight can be aired without vested interests being present.
Non-executive directors often bring specific expertise that will be more relevant to a risk problem than more
operationally-minded executive directors will have.
Chen’s four members, being from different backgrounds, are likely to bring a range of perspectives and suggested
strategies which may enrich the options open to the committee when considering specific risks.
Disadvantages of non-executive membership (advantages of executive membership)
Direct input and relevant information would be available from executives working directly with the products, systems
and procedures being discussed if they were on the committee. Non-executives are less likely to have specialist
knowledge of products, systems and procedures being discussed and will therefore be less likely to be able to comment
intelligently during meetings.
The membership, of four people, none of whom ‘had direct experience of Chen’s industry or products’ could produce
decisions taken without relevant information that an executive member could provide.
Non-executive directors will need to report their findings to the executive board. This reporting stage slows down the
process, thus requiring more time before actions can be implemented, and introducing the possibility of some
misunderstanding.

(ii) Receivables, showing separately the deduction of the allowance for receivables.

正确答案：

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