如果你是江苏省考生,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) Using the previous overhead allocation basis (as per note 4), calculate the budgeted profit/(loss)
attributable to each type of service for the year ending 31 December 2006 and comment on the results
obtained using the previous and revised methods of overhead allocation. (5 marks)

(ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.
(3 marks)
(ii) Disadvantages of an EVA approach to the measurement of financial performance include:
(i) The calculation of EVA may be complicated due to the number of adjustments required.
(ii) It is difficult to use EVA for inter-firm and inter-divisional comparisons because it is not a ratio measure.
(iii) Economic depreciation is difficult to estimate and conflicts with generally accepted accounting principles.
Note: Other relevant discussion would be acceptable.
Bonar Paint to date has had no formal strategic planning process.
(d) What are the advantages and disadvantages of developing a formal mission statement to guide Bonar Paint’s
future direction after the buyout? (10 marks)
(d) The change in ownership represents a major change in the life of any organisation and the opportunity to convince the various
stakeholders of the strategic direction the firm is going in should not be missed. Mission statements are not something that
can be created at five minutes notice and once created need to be revisited to ensure they are still relevant and engaging.
Some experts argue that the mission can only be developed once the firm’s competitive strategy has been developed. Others
argue that it is the starting point for the whole strategic planning process.
A mission statement expresses the purpose of the business and great care will need to be taken to clarify the new role and
status of the buyout directors. Two other critical stakeholders are the workforce and the customers – alienation of either group
will have serious consequences for the firm. Customers need to be convinced that they should stay with the firm and staff
that there is a future for them in the new set up. Bonar Paint needs to ensure that its reputation for customer care is part of
the statement.
The strategy of the firm in terms of where and how it is going to compete again should create confidence in the key
stakeholders. Developing this clear sense of where Bonar Paint is going and how it is going to get there will be of particular
interest to its financial backers. Expressing the mission of the business will be a key part of any business plan. Bonar Paint
may also choose to emphasise the standards of behaviour that will underpin the way it does business. This may include an
explicit commitment to innovative products and customer service. Once again the impact and relevance to both internal and
external stakeholders is important.
Finally, the buyout managers have to convince stakeholders that the culture and values associated with that culture will be
retained after the change in ownership. Bonar Paint, under the Bonar brothers’ ownership and direction, did not feel that
strategic planning was a necessary activity. A succinct and meaningful mission statement may be an excellent way to
communicate the new ownership and sense of purpose in Bonar Paint.
Creating mission statements that convey a sense of purpose may not be easy for the buyout team. The time spent creating
the statement has to have positive outcomes or it will be time wasted. Creating such a statement with no previous experience
increases the difficulties. Seeing it as an integral part of a strategic planning process is important. Care must be taken to
involve other stakeholders in the process or statements may be made with little meaning for them. The degree of involvement
is also significant; most stakeholders are more likely to be useful as ‘sounding boards’ for testing and refining the statement.
The danger is that a statement is produced that few stakeholders buy into and does not affect attitudes or behaviours towardBonar Paint.
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)
(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.
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