能让你最快速度通过ACCA考试的学习方法了解一下！

发布时间：2020-04-15

据调查，考完ACCA全科需要的时间大概在三四年。可最近两年，越来越多的考生花费两年左右的时间就能考完ACCA全科，他们是怎么做到的呢?难道真的是天赋过人?原来，大多能在两年左右考完ACCA全科的考生，都做好了以下三方面。

第一方面：充分利用学习时间

两年考13科，时间其实是非常紧张的，因此做好时间规划是非常重要的。不仅要充分利用学习时间，还要提高学习质量，一定要避免挂科，挂科意味着重考，而重考则要占用考季里其他科目的报考名额和复习时间。假如每个考季只报考两科但保证全部通过，那么只需要7个考季就能拿下2 x 7=13科的考试了，这样下来时间就变得充裕了。

第二方面：攻破语言关

对于绝大部分中国考生来说，考ACCA的第一道难关就是语言关。ACCA采用全球统一的英文教材和考试，如果英语水平不过关，就无法理解章节内容，更别说考试了。51题库考试学习网小编建议大家每天花三个小时在ACCA英语上，记忆核心词汇，增强理解能力。

第三方面：提高执行力

在每两个考季之间，考生们有3个月的复习准备时间，对于大多数科目来说，3个月绰绰有余，但是对于P阶段的后几门来说，拿三个月复习一门可能才勉强能够及格。51题库考试学习网给大家总结一下：

在ACCA考试的前8门，通过每科所需的复习时间大约在180小时左右，相当于30天。而在后6科，通过每科所需的复习时间大约为250小时，相当于50天。考到后期时，每过完一个考季，必须马不停蹄地投入到下个考季的复习当中，能拿来松懈的时间，真的不存在。每年，都有成千上万的考生因为无法坚持而选择弃考，或是选择每年过2科的低速考证路线。

以上的方法，其实不只是备考ACCA才有用的。掌握了上面的学习方法，成功拿下ACCA 太大的问题。任何学习，都重在坚持。

好了，今天的内容就到这了。想了解更多，请关注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。

(c) (i) State the date by which Thai Curry Ltd’s self-assessment corporation tax return for the year ended

30 September 2005 should be submitted, and advise the company of the penalties that will be due if

the return is not submitted until 31 May 2007. (3 marks)

(ii) State the date by which Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005

should be paid, and advise the company of the interest that will be due if the liability is not paid until

31 May 2007. (3 marks)

正确答案：

(c) Self-assessment tax return
(1) Thai Curry Ltd’s self-assessment corporation tax return for the year ended 30 September 2005 must be submitted by
30 September 2006.
(2) If the company does not submit its self-assessment tax return until 31 May 2007, then there will be an automatic fixed
penalty of ￡200 since the return is more than three months late.
(3) There will also be an additional corporation tax related penalty of ￡4,415 (44,150 × 10%) being 10% of the tax unpaid,
since the self-assessment tax return is more than six months late.
Corporation tax liability
(1) Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005 must be paid by 1 July 2006.
(2) If the company does not pay its corporation tax until 31 May 2007, then interest of ￡3,035 (44,150 at 7·5% = 3,311
× 11/12) will be charged by HM Revenue & Customs for the period 1 July 2006 to 31 May 2007.

The following statements have been made about life cycle costing:

(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

Which of the above statements is/are correct?

A.(i) and (iii)

B.(iii) only

C.(i) and (iv)

D.(ii) only

正确答案：B

All of the statements are false except statement (iii).

(b) Prepare a consolidated balance sheet as at 31 October 2005 for the Lateral Group in accordance with

International Financial Reporting Standards. (21 marks)

正确答案：

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