ACCA考试刷题没做到这些？那等于白刷！

发布时间：2019-03-24


巨厚的一本教材，想要全部学一遍真的很有难度。因此很多小伙伴会选择在考前进行刷题。那么怎样刷题才会有效率呢?下面小编就给大家简单介绍一下吧。

1.做笔记。

好记性不如烂笔头，做笔记的时候，边做边读，嘴巴、眼睛、手、耳朵都会用上，这样子可以加强记忆。笔记本写字的时候，右边空一行，方便以后补充，不要写满。

2.助记本。

学习的时候有个小本子，零散的知识点，想到了，碰到了，记下来，不分科目，不分章节，想到了就记，乱点没关系，这个小本子就是为了把零散知识点集中起来的。等车的时候，没事的时候拿出来看，就会把这些知识点记住了。

3.思维导图。

有些免费的思维导图软件，也有些收费的，看个人需要使用，也可以自己用手画，这都没有关系，关键是要能把框架放到脑子里面，这样就不会乱。

4.搞懂错题。

另外比刷题更重要的是搞懂错题。有些同学题目刷了很多，最后挂了，问他去想办法搞懂错题过没有，他说没有。明明做出了错题，却不搞懂，不是白刷了吗?所以，刷题是为了找出错题，搞懂错题才是有价值的事情。类似的题目看一眼就可以了，不一定要全部都刷，这可以节省时间。实在搞不清楚的题目，在斟酌利弊以后，该放弃就放弃，不要抓着不放。还有一个，如果是做ACCA考试科目F3这种计算类选择题多的科目，建议大家在做题时，拿个小本子工工整整地把过程写清楚，再做出来，把选择题当应用题做，可以提高你的思维缜密程度。

最后，关于ACCA考试相关内容小编就先给大家简单介绍到这里了，希望对大家的考试有帮助！


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) Calculate the probability of the net profit being less than ￡75 million. (2 marks)

正确答案：

(ii) Upwards; (3 marks)

正确答案：
(ii) Upwards communication is generally non-directive in nature and often takes two forms: personal problems or suggestions and/or technical feedback as part of the organisation’s control system.

(ii) Explain the organisational factors that determine the need for internal audit in public listed companies.

(5 marks)

正确答案：
(ii) Factors affecting the need for internal audit and controls
(Based partly on Turnbull guidance)
The nature of operations within the organisation arising from its sector, strategic positioning and main activities.
The scale and size of operations including factors such as the number of employees. It is generally assumed that larger
and more complex organisations have a greater need for internal controls and audit than smaller ones owing to the
number of activities occurring that give rise to potential problems.
Cost/benefit considerations. Management must weigh the benefits of instituting internal control and audit systems
against the costs of doing so. This is likely to be an issue for medium-sized companies or companies experiencing
growth.
Internal or external changes affecting activities, structures or risks. Changes arising from new products or internal
activities can change the need for internal audit and so can external changes such as PESTEL factors.
Problems with existing systems, products and/or procedures including any increase in unexplained events. Repeated or
persistent problems can signify the need for internal control and audit.
The need to comply with external requirements from relevant stock market regulations or laws. This appears to be a
relevant factor at Gluck & Goodman.

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