如何帮助北京市考生高效的学习ACCA考试?

发布时间：2020-01-10

2020年已经到来，第一次ACCAer们对考试已经了解了多少了呢？一点也不了解也不用担心，51题库考试学习网帮助大家收集到了一些关于考试的高效学习技巧，希望对备考的你有多帮助，现在且随51题库考试学习网，告诉你怎有哪些技巧吧：

复习的首要任务是巩固和加深对所学知识的理解和记忆。首先，要根据教材的知识体系确定好一个中心内容，把主要精力集中在教材的中心、重点和难点上，不真正搞懂，决不放松。其次，要及时巩固，防止遗忘。复习最好在遗忘之前，倘若在遗忘之后，效率就低了。复习还要经常，不能一曝十寒。

对于一个新人而言，刚刚学ACCA，肯定都在想：我是报班呢还是报班呢？报班的话该选择什么样的辅导班？其次，如果自学的话有没有希望？

首先，明确一点，无论是否报班学习，最终决定成败的还是自己。

其次ACCA学习是一个由浅入深、由简到难的过程。对于学习能力好的大神来说，选择自学也是没有问题的!但是这个过程会耗时耗力，难抓住重点，如果有高顿经验丰富的老师身经百战总结出来的重要知识点，将会如虎添翼!

最后自学备考ACCA的过程重在坚持，但是大多数人都会被周围的事情分散注意力而导致备考意志力不够坚定，最后的结果也很失败。而报高顿ACCA面授课，除了有专业讲师系统性的讲解，针对性的答疑，能遇到许多志同道合的小伙伴，互相鼓励，互相监督，更有负责的学管团队全程及时提醒沟通，帮你克服意志力薄弱的问题，早日全科通关。

学习acca是否有必要参加辅导班

根据每个人的基础来判别，有些基础比较好的考生，简单的科目完全自学，难点科目自己看看网课就可以顺利通过了；基础一般的同学大部分科目需要借助网课的帮助来通过考试；基础较差的同学可能就需要面授课老师来帮忙了。不管哪个级别的考生，基本上是不太可能不借助任何辅导通过的。

基础较差的考生参加ACCA辅导班跟着老师学习，会轻松很多，也会节省很多时间，自己自学不知道重点，遇到知识点要弄很久才弄明白，比较费劲。

所以考生们可以根据自己的情况来安排辅导的力度哦。

具体的备考步骤分为以下四步：

第一步是拿2-3套ACCA真题，自己扫一遍所有的题干，可以不看题目，然后用这几套真题总结一下出题的套路和重点的知识点。ACCA的考试中重要的知识点一定是每年都出的，用这几套完全可以总结出重要知识点。当然如果真的基础不错，可以拿一套真题先做一下，然后你就有动力去进行后续的复习了。

第二步是看书，不过是先根据课本的目录，给自己梳理出来一个框架图，然后结合第一步的总结，所有的重点都一目了然。

第三步就是看书了，ACCA的教材一般会分为16-18个章节，一个章节如果完全投入进去阅读，两个小时完全可以搞明白。更何况最开始还整理出来了重点，那么复习详略得当，这个时间是足够的。还要注意一下就是每个章节如果真题中有考到这个章节的知识点，BPP的教材是会给出提示的，务必保证每个章节在学习完做一道题，总结答题思路。

最后一步是真题，一具体就要做的真题数目决定。51题库考试学习网建议大家有时间就尽量多做题，虽然题海战术不算什么高端的战术，但它却是最有用的。用来检测知识点是否掌握，如果是重要知识点没掌握，务必要回去复习了。

总结必考题的答题套路，就想F7/P2的合并报表，一定有它必备的一些步骤一样，这些必考题一定有每年都要做的相同部分。

完全的考前模拟，看看考试的时候如何安排时间比较合理。

以上就是关于备考ACCA考试的相关经验分享，你Get到了吗？俗话说，好的开始是成功的一半，大家要积极地认真地备考ACCA考试哦，要相信你所付出的一定会得到结果的~

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。

(e) Internal controls are very important in a complex civil engineering project such as the Giant Dam Project.

Required:

Describe the difficulties of maintaining sound internal controls in the Giant Dam Project created by working

through sub-contractors. (4 marks)

正确答案：
(e) Control and sub-contractors
Specifically in regard to the maintenance of internal controls when working with sub-contractors, the prominent difficulties
are likely to be in the following areas:
Configuring and co-ordinating the many activities of sub-contractors so as to keep progress on track. This may involve taking
the different cultures of sub-contractor organisations into account.
Loss of direct control over activities as tasks are performed by people outside R&M’s direct employment and hence its
management structure.
Monitoring the quality of work produced by the sub-contractors. Monitoring costs will be incurred and any quality problems
will be potentially costly.
Budget ‘creep’ and cost control. Keeping control of budgets can be a problem in any large civil engineering project (such the
construction of the new Wembley Stadium in the UK) and problems are likely to be made worse when the principal contractor
does not have direct control over all activities.
Time limit over-runs. Many projects (again, such as the new Wembley Stadium, but others also) over-run significantly on time.
Tutorial note: only four difficulties need to be described.

4 The Better Agriculture Group (BAG), which has a divisional structure, produces a range of products for the farming

industry. Divisions B and C are two of its divisions. Division B sells a fertiliser product (BF) to customers external to

BAG. Division C produces a chemical (CC) which it could transfer to Division B for use in the manufacture of its

product BF. However, Division C could also sell some of its output of chemical CC to external customers of BAG.

An independent external supplier to The Better Agriculture Group has offered to supply Division B with a chemical

which is equivalent to component CC. The independent supplier has a maximum spare capacity of 60,000 kilograms

of the chemical which it is willing to make available (in total or in part) to Division B at a special price of $55 per

kilogram.

Forecast information for the forthcoming period is as follows:

Division B:

Production and sales of 360,000 litres of BF at a selling price of $120 per litre.

Variable conversion costs of BF will amount to $15 per litre.

Fixed costs are estimated at $18,000,000.

Chemical (CC) is used at the rate of 1 kilogram of CC per 4 litres of product BF.

Division C:

Total production capacity of 100,000 kilograms of chemical CC.

Variable costs will be $50 per kilogram of CC.

Fixed costs are estimated at $2,000,000.

Market research suggests that external customers of BAG are willing to take up sales of 40,000 kilograms of CC at a

price of $105 per kilogram. The remaining 60,000 kilograms of CC could be transferred to Division B for use in

product BF. Currently no other market external to BAG is available for the 60,000 kilograms of CC.

Required:

(a) (i) State the price/prices per kilogram at which Division C should offer to transfer chemical CC to Division

B in order that the maximisation of BAG profit would occur if Division B management implement rational

sourcing decisions based on purely financial grounds.

Note: you should explain the basis on which Division B would make its decision using the information

available, incorporating details of all relevant calculations. (6 marks)

正确答案：
(a) (i) In order to facilitate BAG profit maximising decisions the following strategy should apply:
Division C should offer to transfer chemical CC to Division B at marginal cost plus opportunity cost. This would apply
as follows:
– 40,000 kilograms of CC at $105 per kilogram since this is the price that could be achieved from sales to external
customers of BAG.
– 60,000 kilograms of CC at marginal cost of $50 per kilogram since no alternative opportunity exists.
Division B has a sales forecast of 360,000 litres of product BF. This will require 360,000/4 = 90,000 kilograms of
chemical CC input.
Based on the pricing by Division C indicated above, Division B would choose to purchase 60,000 kilograms of CC from
Division C at $50 per kilogram, since this is less than the $55 per kilogram quoted by the independent supplier.
Division B would purchase its remaining requirement for 30,000 kilograms of CC from the independent supplier at $55
per kilogram since this is less than the $105 per kilogram at which Division C would offer to transfer its remaining output
– given that it can sell the residual output to external customers of BAG.

(c) Discuss the usefulness of the managerial grid in assessing the attributes of managers. (5 marks)

正确答案：
Part (c):
This all assumes that leadership styles can be categorised into the two dimensions and that the results can be plotted on the grid.
The position of team management is accepted as the best form. of leadership. This may not be practical or indeed advisable. In
many industries, concern for the task may be more important than concern for people, and vice versa. It will always depend on
the individual situation; behaving in a way which is alien to one’s attitudes will be seen as inconsistent and confusing.
However, if the grid has relevance to leadership skills, it can provide the basis for training and for management development. One
way in which it could be useful is (for example) to support a 9,1 leader with a 1,9 subordinate.
The managerial grid also links in to the motivational ideas of Douglas Macgregor. Theory X assumes that the average person has
an inherent dislike of work. The approach is likely to be task driven, and thus managers will have a high score on the x axis.
Theory Y is based on the idea that the goals of the individual and the organisation can be integrated. In this case, the approach
is likely to be concerned with the individual and thus managers will have a high score on the y axis.

(b) Explain what is meant by McGregor’s

(i) Theory X; (5 marks)

正确答案：
(b) Douglas McGregor has suggested that the managers’ view of the individuals’ attitude to work can be divided into two categories, which he called Theory X and Theory Y. The style. of management adopted will stem from the view taken as to how subordinates behave. However, these two typologies are not distinct; they do in fact represent the two ends of a continuum.
(i) Theory X is based on traditional organisational thinking. It assumes that the average person is basically indolent and has an inherent dislike of work which should be avoided at all costs. The individual lacks ambition, shuns responsibility, has no ambition and is resistant to change. This theory holds that the individual seeks only security and is driven solely by self-interest. It follows that because of this dislike of work, most have to be directed, controlled, organised or coerced. Management is based on fear and punishment and will have an exploitative or authoritarian style. This reflects the thinking of the classical school of management, based on a scientific approach, specialisation, standardisation and obedience to superiors.

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