陕西省考生注意：怎么才能避免ACCA考试失分?

发布时间：2020-01-10

51题库考试学习网结合了历年高分学霸们的心得体会后，得出了避免ACCA考试丢分7个小技巧，希望对备考的你有多帮助，现在51题库考试学习网就来告诉你怎样避免失分：

01填写信息，稳定情绪

试卷发下来后，立即忙于答题是不科学的，应先填写信息，写清姓名和准考证号等，这样做不仅是考试的要求，更是一剂稳定情绪的“良药”。等待自己的心情有所平静的时候，在慢慢地开始做题，尽快找到考试状态。

02总揽全卷，区别难易

打开试卷，看看哪些是基础题，哪些是中档题，哪些是难题或压轴题，按先易后难的原则，确定解题顺序，逐题进行解答。将低难度的题拿全分、中等难度的题不丢分、高难度的题尽可能多拿分。

力争做到“巧做低档题，题题全做对;稳做中档题，一分不浪费;尽力冲击高档题，做错也无悔。

03认真审题，灵活答题

审题要做到一不漏掉题，二不看错题，三要审准题，四要看全题目的条件和结论。

审题中还要灵活运用知识，发现和寻找简捷的解题方法。其实，所有的问题都是回归本质的知识点的。抓准知识要点即可，难题迎刃而解。

04过程清晰，稳中求快

一要书写清晰，速度略快；

二要一次成功；

三要提高答题速度；

四要科学使用草稿纸；

五要力求准确，防止欲速不达。

（当然这也是根据考生的能力而定的，总而言之准确率第一）

05心理状态，注意调节

考试中，要克服满不在乎的自负心理，要抛弃“胜败在此一举”的负重心理，要克服畏首畏尾的胆怯心理。面对难、中、易的试卷，调节好心理，积极应对。

（面对简单的题不骄傲放纵，以免马虎失分。面对十分困难的题不慌张焦急，将自己能解答的先上去，然后慢慢回忆背诵和复习的知识要点）

06尽量多做，分分必争

ACCA考试评分，多按步骤、按知识点给分、按要点给分毕竟ACCA考试费用不低。

通常来说，考试时间是不够的，因此，考生在答题时，就要会多少，答多少，哪怕是一条辅助线，一个符号，一小段文字，都可写上，没有把握也要敢于写，千万不要将不能完全做出或答案算不出的题放弃不做

07抓住“题眼”，构建“桥梁”

一般难题都有个关键点(称之为“题眼”)，抓住了“题眼”，问题就易于解决了。

此外，还要利用相关的知识、规律、信息进行多方联系，构建“桥梁”，找出问题的内在联系，从而构思解题方案，准确、快捷地解决问题。

试纸飘墨香，金笔待启程。忍心为功名，墨汁污纸张。51题库考试学习网预祝参加3月ACCA考季的小伙伴取得好成绩哦~

 

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) Critically discuss the statement (in note 12) of the managing director of GBC and suggest how the company

could calculate the value of the service provision to the population of the Western region. (6 marks)

正确答案：
(c) It would appear that in operating a bus service to the Western region of Geeland that GBC is fulfilling a social objective since
a contribution loss amounting to $38,400 ($230,400 – $268,800) was made as a consequence of operating the route to
the Western region during 2007. As an organisation which is partially funded by the government it is highly probable that
GBC has objectives which differ from those of TTC which is a profit-seeking organisation.
The value of a social service such as the provision of public transport can be quantified, albeit, in non-financial times. It is
possible to apply quantitative measures to the bus service itself, the most obvious ones being the number of passengers
carried and the number of passenger miles travelled.
The cost of the provision of alternative transport to the Western region might also enable a value to be placed on the current
service by GBC.
It might be possible to estimate quantitatively some of the social benefits resulting from the provision of the transport facility
to and from the Western region. For example, GBC could undertake a survey of the population of the Western region in order
to help estimate the extent to which rural depopulation would otherwise have occurred had the transport facility not been
made.
The application of the technique of cost-benefit analysis makes it possible to estimate money values for non-monetary
benefits. Social benefits can therefore be expressed in financial terms. It is highly probable that the fact that the Western region
is served by GBC will increase the attractiveness of living in a rural area, which may in turn precipitate an increase in property
values in the Western region and the financial benefit could be expressed in terms of the aggregate increase in property values
in the region as a whole.

2 Benny Korere has been employed as the sales director of Golden Tan plc since 1994. He earns an annual salary of

￡32,000 and is provided with a petrol-driven company car which has a CO2 emission rate of 187g/km and had a

list price when new of ￡22,360. In August 2003, when he was first provided with the car, Benny paid the company

￡6,100 towards the capital cost of the car. Golden Tan plc does not pay for any of Benny’s private petrol and he is

also required to pay his employer ￡18 per month as a condition of being able to use the car for private purposes.

On 1 December 2006 Golden Tan plc notified Benny that he would be made redundant on 28 February 2007. On

that day the company will pay him his final month’s salary together with a payment of ￡8,000 in lieu of the three

remaining months of his six-month notice period in accordance with his employment contract. In addition the

company will pay him ￡17,500 in return for agreeing not to work for any of its competitors for the six-month period

ending 31 August 2007.

On receiving notification of his redundancy, Benny immediately contacted Joe Egmont, the managing director of

Summer Glow plc, who offered him a senior management position leading the company’s expansion into Eastern

Europe. Summer Glow plc is one of Golden Tan plc’s competitors and one of the most innovative companies in the

industry, although not all of its strategies have been successful.

Benny has agreed to join Summer Glow plc on 1 September 2007 for an annual salary of ￡39,000. On the day he

joins the company, Summer Glow plc will grant him an option to purchase 10,000 ordinary shares in the company

for ￡2·20 per share under an unapproved share option scheme. Benny can exercise the option once he has been

employed for six months but must hold the shares for at least a year before he sells them.

The new job will require Benny to spend a considerable amount of time in London. Summer Glow plc has offered

Benny the exclusive use of a flat that the company purchased on 1 June 2003 for ￡165,000; the flat is currently

rented out. The flat will be made available from 1 September 2007. The company will pay all of the utility bills

relating to the flat as well as furnishing and maintaining it. Summer Glow plc has also suggested that if Benny would

rather live in a more central part of the city, the company could sell the existing flat and buy a more centrally located

one, of the same value, with the proceeds.

On 15 March 2007 Benny intends to sell 5,800 shares in Mahana plc, a quoted company, for ￡24,608. His

transactions in the company’s shares have been as follows:

￡

June 1988 Purchased 8,400 shares 6,744

February 1996 Sale of rights nil paid 610

January 2005 Purchased 1,300 shares 2,281

The sale of rights, nil paid, was not treated as a part disposal of Benny’s holding in Mahana plc.

Benny’s shareholding in Mahana plc represents less than 1% of the company’s issued ordinary share capital. He will

not make any other capital disposals in 2006/07.

In addition to his employment income, Benny receives rental income of ￡4,000 (net of deductible expenses) each

year. He normally submits his tax return in August but he has not yet prepared his return for 2005/06. He expects

to be very busy in December and January and is planning to prepare his tax return in late February 2007.

Required:

(a) Calculate Benny’s employment income for 2006/07. (4 marks)

正确答案：

 

(ii) From the information provided above, recommend the matters which should be included as ‘findings

from the audit’ in your report to those charged with governance, and explain the reason for their

inclusion. (7 marks)

正确答案：
(ii) Control weakness
ISA 260 contains guidance on the type of issues that should be communicated. One of the matters identified is a control
weakness in the capital expenditure transaction cycle. The assets for which no authorisation was obtained amount to
0·3% of total assets (225,000/78 million x 100%), which is clearly immaterial. However, regardless of materiality, the
auditor should ensure that the weakness is brought to the attention of the management, with a clear indication of the
implication of the weakness, and recommendations as to how the control weakness should be eliminated.
The auditor is providing information to help those charged with governance improve the internal systems and controls
and ultimately reduce business risk. In this case there is a high risk of fraud, as the lack of authorisation for purchase
of office equipment could allow expenditure on assets not used for bona fide business purposes.
Disagreement with accounting treatment of brand
Audit procedures have revealed a breach of IAS 38 Intangible Assets, in which internally generated brand names are
specifically prohibited from being recognised. Blod Co has recognised an internally generated brand name which is
material to the statement of financial position (balance sheet) as it represents 12·8% of total assets (10/78 x 100%).
The statement of financial position (balance sheet) therefore contains a material misstatement.
The report to those charged with governance should clearly explain the rules on recognition of internally generated brand
names, to ensure that the management has all relevant technical facts available. In the report the auditors should
request that the financial statements be corrected, and clarify that if the brand is not derecognised, then the audit opinion
will be qualified on the grounds of a material disagreement – an ‘except for’ opinion would be provided. Once the breach
of IAS 38 is made clear to the management in the report, they then have the opportunity to discuss the matter and
decide whether to amend the financial statements, thereby avoiding a qualified audit opinion.
Audit inefficiencies
Documentation relating to inventories was not always made readily available to the auditors. This seems to be due to
poor administration by the client rather than a deliberate attempt to conceal information. The report should contain a
brief description of the problems encountered by the audit team. The management should be made aware that
significant delay to the receipt of necessary paperwork can cause inefficiencies in the audit process. This may seem a
relatively trivial issue, but it could lead to an increase in audit fee. Management should react to these comments by
ensuring as far as possible that all requested documentation is made available to the auditors in a timely fashion.

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