如果你是浙江省考生，教你几招，轻松让你在ACCA考试中保持专注!

发布时间：2020-01-10

不管是职场，生活，你都不可能在一长段时间内只专注一件事。而在面对ACCA考试有那么多门考试科目，怎样才能不手忙脚乱呢？因此，51题库考试学习网在这里教大家如何在考场中能够高度专注的考试，不会被其他琐事影响，从而影响考试成绩的小技巧。

首先，我们要消除一个思维误区。

人是不能进行真正的“多线程工作”的。你的大脑不可能像电脑那样，开着好几个后台，例如：一边放着音乐，一边让你聊微信，一边下载电影

你必须在某个时间段只专注一件事。

回想一下，你复习高数的时候，想着A考，看似是一心二用，但实际上你是复习了一会儿高数，然后想了一会儿A考，你努力把神思拉回来，又复习了一会儿高数，然后思维又切换到A考……

实际上你的大脑在某个时间点只集中在一件事情上，但因为它的重点在不停切换，造成了你大脑一片混沌，手忙脚乱的错觉。

有一个小实验是这样的：

所以复习效率低，也是因为你的思维在不停切换，浪费了大量不必要的时间。并且忙了大半天也没有任何一科有明显进展，这时沮丧挫败灰心自责一系列负面情绪都扑过来了，会让学习陷入恶性循环。

那到底要如何从容面对考试呢？

多线程任务，不是同时做多件事，而是将一个时间段划分好几份，来分配给不同任务。所以多线程学习的核心其实是任务管理。

我们只需要确定哪个时间段要做哪个任务，然后保证一段时间只做一件事。

比如上午集中复习高数，下午集中复习思修，晚上集中复习A考，甚至，也可以先集中复习期末，再专心复习A考。

这里51题库考试学习网提供几个方法：

1. 对时间进行规划。

比如3天以后要考思修，那么你就需要规划这3天，你每天要花多少时间来复（yu）习（xi）思修。你将每一科的计划按紧急程度列出来，写下每天每一科需要进行到什么进度。

这时你就有了每天的小目标。

2. 每天总结自己的进度条更新到哪里了。

建议还是要每天列出to do list，将目标尽量细化，然后在完成每个小任务之后打个勾。

这个习惯看上去非常鸡肋没用，其实超级有必要。这就像你在电脑上完成了一项工作，然后点击了保存。这样的仪式感会提醒我们，让我们的大脑更清楚：这件事已经做完了，可以松一口气不用再想它了。

3. 不一定要先做最紧急的事，先做最重要的事。

甚至，如果你的大脑坚持要每五分钟就从高数切换到思修，那建议你先背一会儿思修，将进度条拉长一点，消除你的焦虑以后再去安心刷高数。

4. 接受自己的不完美。

考A的同学一般都比较有上进心，对自己要求比较高。

一方面这是好事，能让你不断督促自己努力，进步；一方面这样的性格也容易让你苛责自己，产生自责感。所以经常会有同学，一遇到没有头绪的时候就开始心态崩坏，结局通常是越做越糟。

这里学姐要说的就是，偶尔发挥失常，进入状态困难是每个人都会出现的状况。如果遇到这种情况，不要轻易否定自己的能力。首先我们要相信自己可以应对，这样我们才能真正做到有条理，少出错。

如何保持长时间的专注？

除了手忙脚乱之外，很多同学还有一个问题，就是备考的时候忍不住玩手机。看书五分钟，聊八卦两小时，这种现象实在非常普遍。

很多狠人会采取最简单粗暴的方法：不带手机去图书馆。

但是如果我要查单词，信息检索，甚至要联络别人怎么办？况且以后大家工作要提高效率，也不可能使用关掉手机拒绝诱惑这种方法。

所以我们要如何在干扰的情况下，做到长时间的专注呢？

（1）先从能够快速集中注意力的事情做起。

备考时，每天在备考前抄一遍字帖。

一方面，这样难度不高又不那么吸引注意力的工作会让我的心静下来

ACCAer们也可以想想有什么类似的事情是可以让自己平静专注下来，又不容易沉迷的。在每天复习前先做一遍这件事，有一个良好的开端。

（2）尽量让手参与进来。

如果实在很难集中注意力，就采取抄书的方式。因为光看书，你很容易就跳过内容，尤其是那些很难的重点。而手写的速度慢，并且需要输出，所以你的大脑一定会对信息进行处理的。

但这个方法只在你发现心思非常浮躁的时候有效，大多数时候，你还是需要一边理解一边输出。

这时候就不要只是把内容照抄下来而已了。你需要做的，就是将书本上的重点语句换一种表达方式写下来。这时候你的大脑才会去主动思考。

此外，画思维导图也是很好的方法，寻找每个知识点之间的联系，并对下一节知识内容进行预期。

最后，提醒大家要适当地拒绝舒适。

 

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) The answers to any questions that the potential investors may raise in connection with the maximum

possible investment, borrowing to finance the subscription and the implications of selling the shares.

(7 marks)

Note: you should assume that Vostok Ltd and its trade qualify for the purposes of the enterprise investment

scheme and you are not required to list the conditions that need to be satisfied by the company, its

shares or its business activities.

正确答案：
(ii) Answers to questions from potential investors
Maximum investment
– For the relief to be available, a shareholder (together with spouse and children) cannot own more than 30% of the
company. Accordingly, the maximum investment by a single subscriber will be ￡315,000 (15,000 x ￡21).
Borrowing to finance the purchase
– There would normally be tax relief for the interest paid on a loan taken out to acquire shares in a close company
such as Vostok Ltd. However, this relief is not available when the shares qualify for relief under the enterprise
investment scheme.
Implications of a subscriber selling the shares in Vostok Ltd
– The income tax relief will be withdrawn if the shares in Vostok Ltd are sold within three years of subscription.
– Any profit arising on the sale of the shares in Vostok Ltd on which income tax relief has been given will be exempt
from capital gains tax provided the shares have been held for three years.
– Any capital loss arising on the sale of the shares will be allowable regardless of how long the shares have been
held. However, the loss will be reduced by the amount of income tax relief obtained in respect of the investment.
The loss may be used to reduce the investor’s taxable income, and hence his income tax liability, for the tax year
of loss and/or the preceding tax year.
– Any gain deferred at the time of subscription will become chargeable in the year in which the shares in Vostok Ltd
are sold.

(c) Prepare brief notes for the proposed meeting with Charles and Jane. Clearly identify the further information

you would need in order to advise them more fully and suggest appropriate personal financial planning

protection products, in respect of both death and serious illness. (9 marks)

You should assume that the income tax rates and allowances for the tax year 2005/06 and the corporation tax

rates for the financial year 2005 apply throughout this question.

正确答案：

 

When considering the shortfall
– The family’s expenditure is likely to increase as the children get older, particularly if there is a need for school fees.
– There will be a need for some cash immediately to pay for the cost of the funeral.
– It is assumed that the whole of Jane’s estate has been left to Charles such that there will be no inheritance tax on her
death.
– The shortfall may be reduced by:
(i) State benefits and tax credits.
(ii) Expenditure on non-essential items, e.g. holidays and entertainment included in the annual expenditure of
￡45,500.
(iii) The income generated by Charles if he were to return to work.
– The shortfall may be increased by additional child-care costs due to Charles being a single parent, particularly if he
returns to work full-time.
Further information required
– The level of state benefits and tax credits available to Charles.
– The current level of expenditure on non-essential items.
– The costs of child-care if Charles were to return to work.
– Details of any wills made by Charles or Jane.
– Whether Charles’ investment properties could be sold and the proceeds invested in assets with a higher annual return.
– Whether there is any value in Speak Write Ltd independent of Jane, such that the company could be sold after Jane’s
death.
Other related issues
– The couple should consider making provision for their retirement via pension contributions or some other form. of long
term investment plan.
– The couple should recognise that there would be significant financial problems if Jane were to become seriously ill. In
addition to the family’s income falling as set out above, its expenditure would probably increase.
Protection products
– Term life assurance
A qualifying life policy would pay out a tax-free lump sum on Jane’s death.
– Permanent health insurance
Would provide a regular income if Jane were unable to work due to illness.
– Critical illness insurance
Would provide a capital sum in the event of Jane being diagnosed with an insured illness.

(b) Describe the principal audit procedures to be carried out in respect of the following:

(i) The measurement of the share-based payment expense; (6 marks)

正确答案：
(b) (i) Principal audit procedures – measurement of share-based payment expense
– Obtain management calculation of the expense and agree the following from the calculation to the contractual
terms of the scheme:
– Number of employees and executives granted options
– Number of options granted per employee
– The official grant date of the share options
– Vesting period for the scheme
– Required performance conditions attached to the options.
– Recalculate the expense and check that the fair value has been correctly spread over the stated vesting period.
– Agree fair value of share options to specialist’s report and calculation, and evaluate whether the specialist report is
a reliable source of evidence.
– Agree that the fair value calculated is at the grant date.
Tutorial note: A specialist such as a chartered financial analyst would commonly be used to calculate the fair value
of non-traded share options at the grant date, using models such as the Black-Scholes Model.
– Obtain and review a forecast of staffing levels or employee turnover rates for the duration of the vesting period, and
scrutinise the assumptions used to predict level of staff turnover.
– Discuss previous levels of staff turnover with a representative of the human resources department and query why
0% staff turnover has been predicted for the next three years.
– Check the sensitivity of the calculations to a change in the assumptions used in the valuation, focusing on the
assumption of 0% staff turnover.
– Obtain written representation from management confirming that the assumptions used in measuring the expense
are reasonable.
Tutorial note: A high degree of scepticism must be used by the auditor when conducting the final three procedures
due to the management assumption of 0% staff turnover during the vesting period.

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