ACCA考试备考常见误区有哪些?

发布时间：2022-05-21

在ACCA备考的过程中，考生可能会陷入这样的误区：复习时间不够，报考科目多，时间利用率低，学习效果不佳，计划太紧凑等问题。遇到这些情况，我们该怎么处理呢?下面51题库考试学习网就带大家一起去了解一下吧。

1、复习时间不够

很多同学都会犯的一个错误就是高估了自己、低估了考试，总是觉得在一个月里可以搞定很多事情，该复习的知识点肯定都能弄懂，试题也都能刷完，妥妥地觉得自己可以爆发洪荒之力、大展身手，搞定一切。但事实是恰巧相反，临近考试，我们越来越烦躁不安，看着非母语的课本、做几道就错几道的试题，欲哭却无泪。所以为了避免这种情况的发生，应该早早开始准备复习!

2、时间分配不合理

很多同学觉得学习acca十分费脑伤神，肯定花费学习的时间很多，那么整样才能做到时间的合理运用呢? 其实关于时间管理，有很多不同的说法，但事实是每个人的情况不一样。大家可以把大块的时间留给比较重要的事情，比如学习acca或者期末复习，把这些重要的事情要先做，然后把剩余的时间留给一些琐碎的事情，高效率的时间利用起来，学习会事半功倍。

3、计划太过紧凑

就拿备考acca这件事来说，我们的计划应该从我们决定备考的那一天开始做，直到考试的前一天。当然，我们不可能在这么长的时间跨度里，把计划细化到每一天。但是大家在考前要清楚自己要做哪些事情，比如把网课看完、练习册刷完、知识点背完等。

我们可以把这些事情按照轻重缓急分布在备考时间里，如果你的计划是两个月，可以第一个月看完相应课程，第二个月刷题背知识点，然后再把周计划和日计划做好。

而定计划首先要考虑到完成计划需要付出的成本和你要做出的牺牲，想想实施的可能性有多大，自己能不能完成。

在实施日计划的时候，如果有什么问题，可以马上对周计划和月计划进行调整，这也是为什么让大家提早开始的原因，因为你就有调整计划的空间了。

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!后续请大家持续关注51题库考试学习网，51题库考试学习网将会为大家持续更新最新、最热的考试信息!

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。

(d) Comment on THREE factors other than NPV that the directors of ITL should consider when deciding whether

to manufacture the Snowballer. (3 marks)

正确答案：
(d) Factors that should be considered by the directors of ITL include:
(i) The cash flows are estimated. How accurate they are requires detailed consideration.
(ii) The cost of capital used by the finance director might be inappropriate. For example if the Snowballer proposal is less
risky than other projects undertaken by ITL then a lower cost of capital should be used.
(iii) The rate of inflation may vary from the anticipated rate of 4% per annum.
(iv) How strong is the Olympic brand name? The directors are proposing to pay royalties equivalent to 6% of sales revenue
during the six years of the anticipated life of the project. Should they market the Snowballer themselves?
(v) Would competitors enter the market and what would be the likely effect on sales volumes and selling prices?
N.B: Only three factors were required.

(b) Explain the advantages from a tax point of view of operating the new business as a partnership rather than

as a company whilst it is making losses. You should calculate the tax adjusted trading loss for the year

ending 31 March 2008 for both situations and indicate the years in which the loss relief will be obtained.

You are not required to prepare any other supporting calculations. (10 marks)

正确答案：

(b) The new business
There are two tax advantages to operating the business as a partnership.
(i) Reduction in taxable income
If the new business is operated as a company, Cindy and Arthur would both be taxed at 40% on their salaries. In
addition, employer and employee national insurance contributions would be due on ￡105 (￡5,000 – ￡4,895) in respect
of each of them.
If the new business is operated as a partnership, the partners would have no taxable trading income because the
partnership has made a loss; any salaries paid to the partners would be appropriations of the profit or loss of the
business and not employment income. They would, however, each have to pay Class 2 national insurance contributions
of ￡2·10 each per week.
(ii) Earlier relief for trading losses
If the new business is operated as a company, its tax adjusted trading loss in the year ending 31 March 2008 would
be as follows:

Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?

A.RMB2,492

B.RMB2,576

C.RMB2,548

D.RMB3,680

正确答案：C

20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548

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