ACCA备考应该从哪些方面开始着手准备？

发布时间：2021-03-05

大多数考生没有备考经验，备考无从下手，不知道怎么去备考更高效，接下来和51题库考试学习网一起去了解下吧!

一、F阶段和P阶段

acca考试分为F阶段和P阶段，这两个阶段考试的难度、侧重点、科目均不同。

F阶段共有9门科目，难度较P阶段低，主要是对基础知识的考察。F1-F7、F9科目大多考察计算题，只有F8考察纯笔试科目。

P阶段共有4门课程，主要是英语表达难度较高，4门科目中有两门SBL、SBR是必考的科目，SBR计算题占的比重很大，而SBL都是以文字为主计算占的比重很少。所以P阶段侧重点在英语表达上。

二、明确三个阶段

acca考试大家一定要明确三个阶段：预习阶段、基础巩固、冲刺阶段。

预习阶段：在新大纲发布之前的这段时间也不要浪费掉，一定要通读教材。把难懂的知识点翻译成自己的语言和逻辑去理解，在理解的基础上去记忆，你会发现会事半功倍。

基础巩固：有了前一轮的预习阶段，大家基本有学习英语的方式思维，但是大多数知识点的理解不太扎实。所以最好结合新大纲把全部教材从头到尾通读一遍，尤其注意对考试中重点内容的理解。

冲刺阶段：在于通过不断地多刷题多训练，了解考试特点、考试标准规则。在刷题的情况下，同学们也免不了碰到不明白或是是犯错的题目，此刻就需要把错题集记录下来，针对反复做错的题目更应该做专项训练，再遇到同样类型题保证不错。

三、制定合理的学习计划，坚持最重要

acca考试备考战线很长，很多同学由于生活、工作的原因半途而废，所以最好制定到考试的学习计划表，一旦制定了学习计划，就必须严格执行。最好具体每天、每周、每月达到的目标，当然也要按照各个科目的难度去安排，不要贪多，每年通过两门科目也不错。

以上就是51题库考试学习网给大家带来的全部内容，希望能够帮到大家!如果想要了解更多考试资讯，请持续关注51题库考试学习网!

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。

Shoe Co, a shoe manufacturer, has developed a new product called the ‘Smart Shoe’ for children, which has a built-in tracking device. The shoes are expected to have a life cycle of two years, at which point Shoe Co hopes to introduce a new type of Smart Shoe with even more advanced technology. Shoe Co plans to use life cycle costing to work out the total production cost of the Smart Shoe and the total estimated profit for the two-year period.

Shoe Co has spent $5·6m developing the Smart Shoe. The time spent on this development meant that the company missed out on the opportunity of earning an estimated $800,000 contribution from the sale of another product.

The company has applied for and been granted a ten-year patent for the technology, although it must be renewed each year at a cost of $200,000. The costs of the patent application were $500,000, which included $20,000 for the salary costs of Shoe Co’s lawyer, who is a permanent employee of the company and was responsible for preparing the application.

The following information is also available for the next two years:

Shoe Co is still negotiating with marketing companies with regard to its advertising campaign, so is uncertain as to what the total marketing costs will be each year. However, the following information is available as regards the probabilities of the range of costs which are likely to be incurred:

Required:

Applying the principles of life cycle costing, calculate the total expected profit for Shoe Co for the two-year period.

(10 marks)

正确答案：
Totalsalesrevenue=(280,000x$55)+(420,000x$45)=$15·4m+18·9m=$34·3m.NoteTheexpectedprofithasbeencalculatedusinglifecyclecostingnotrelevantcosting.Hence,the$20,000salarycostincludedinpatentcostsshouldbeincludedinthelifecyclecost.Similarly,theopportunitycostof$800,000isnotincludedusinglifecyclecostingwhereasifrelevantcostingwasbeingusedtodecideonaparticularcourseofaction,theopportunitycostwouldbeincluded.Working1Expectedmarketingcostinyear1:(0·2x$2·2m)+(0·5x$2·6m)+(0·3x$2·9m)=$2·61mExpectedmarketingcostyear2:(0·3x$1·8m)+(0·4x$2·1m)+(0·3x$2·3m)=$2·07mTotalexpectedmarketingcost=$4·68m

(b) Explain the advantages and the disadvantages of:

(i) the face to face interview between two people; (6 marks)

正确答案：
(b) (i) The face to face interview is the most common form. of interview. In this situation the candidate is interviewed by a single representative of the employing organisation.
The advantages of such interviews are that they establish an understanding between the participants, are cost effective for the organisation (only one member of the organisation’s staff is involved) and, because of the more personal nature, ensure that candidates feel comfortable.
The disadvantages are that the selection interview relies on the views and impression of a single interviewer that can be both subjective and biased. In addition, the interviewer may be selective in questioning and it is easier for the candidate to hide weaknesses or lack of ability.

4 A properly conducted appraisal interview is fundamental in ensuring the success of an organisation’s performance

appraisal system.

Required:

(a) Describe three approaches to conducting the appraisal interview. (5 marks)

正确答案：
4 Appraisal systems are central to human resource management and understanding the difficulties of such schemes and the correct
approach to them is necessary if the appraisal process is to be successful and worthwhile.
(a) The manager conducting the interview might base it on one of three approaches.
The Tell and Sell Method. The manager explains to the employee being appraised how the appraisal assessment is to be undertaken and gains acceptance of the evaluation and improvement plan from the employee. Human resource skills are important with this approach in order for the manager to be able to provide constructive criticism and to motivate the employee.
The Tell and Listen Method. The manager invites the employee to respond to the way that the interview is to be conducted.This approach requires counselling skills and encouragement to allow the employee to participate fully in the interview. A particular feature of this approach is the encouragment of feedback from the employee.
The Problem Solving Method. With this method the manager takes a more helpful approach and concentrates on the work problems of the employee, who is encouraged to think through his or her problems and to provide their own intrinsic motivation.

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