如何帮助香港考生高效的学习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。

4 Graham Smith is Operations Director of Catering Food Services (CFS) a ￡1·5 billion UK based distributor of foods to

professional catering organisations. It has 30 trading units spread across the country from which it can supply a

complete range of fresh, chilled and frozen food products. Its customers range from major fast food chains, catering

services for the armed forces down to individual restaurants and cafes. Wholesale food distribution is very much a

price driven service, in which it is very difficult to differentiate CFS’s service from its competitors.

Graham is very aware of the Government’s growing interest in promoting good corporate environmental practices and

encouraging companies to achieve the international quality standard for environmentally responsible operations. CFS

operates a fleet of 1,000 lorries and each lorry produces the equivalent of its own weight in pollutants over the course

of a year without the installation of expensive pollution control systems. Graham is also aware that his larger

customers are looking to their distributors to become more environmentally responsible and the ‘greening’ of their

supply chain is becoming a real issue. Unfortunately his concern with developing a company-wide environmental

management strategy is not shared by his fellow managers responsible for the key distribution functions including

purchasing, logistics, warehousing and transportation. They argued that time spent on corporate responsibility issues

was time wasted and simply added to costs.

Graham has decided to propose the appointment of a project manager to develop and implement a company

environmental strategy including the achievement of the international quality standard. The person appointed must

have the necessary project management skills to see the project through to successful conclusion.

You have been appointed project manager for CFS’s ‘environmentally aware’ project.

Required:

(a) What are the key project management skills that are necessary in achieving company-wide commitment in

CFS to achieve the desired environmental strategy? (15 marks)

正确答案：

(a) Simply defined, a project is ‘activity that has a start, a middle and an end and consumes resources’ – it is therefore a discrete
activity aimed at achieving a specific objective or range of objectives. Graham is intent on using the ‘environmentally aware’
project to achieve a specific objective – the attainment of the international environmental standard. He is, however, aware
that there are a number of internal stakeholders inside the company who question the significance of such a project.
Externally, he can point to significant stakeholders, including customers and government who are looking for CFS to become
more environmentally aware. The project is likely to have strategic and not simply operational or administrative significance
and the person appointed into the role of project manager, ideally, should have both the traditional skills associated with
project management plus those of strategic management. Grundy and Brown list the traditional project management
techniques as:

Clearly, the project manager must have the technical project management skills, being able to manage the project through its
life cycle, which involves defining the project in terms of project objectives and scope as defined by time, cost and quality.
Planning the project in terms of breaking the overall project down into separate activities, estimating the resources required
and linking activities to resources in terms of time and priorities. Implementing the plan, including reviewing the progress in
meeting time and cost objectives and taking corrective action where and when necessary. Finally, reviewing the outcomes of
the project in terms of what was delivered to the customer and the extent to which client expectations were met.
The strategic nature of the project means that the project manager must have significant leadership skills, not only of the
project team, who are likely to come from different functions and parts of the company, but also influential stakeholders inside
and outside the company. This implies they should have good ‘political’ and communication skills as the project is of strategic
significance to the company. The ability to show how this particular project fits with the overall strategy of the firm is
important. The project is an important part in the achievement of the company strategy and in CFS’s case may help it
differentiate itself from its competitors. However, the project manager must recognise that there will be resistance from existing
managers reluctant to see resources committed to projects outside of the traditional value chain of the company. Certainly,
the project manager for the ‘environmentally aware’ project will themselves need to be aware of the external environmental
pressures prompting the firm to set itself specific environmental objectives and be able to link into supportive networks and
alliances. Finally, Grundy and Brown argue that the project manager will be the key to reviewing and learning from the project,
assessing whether defined objectives were achieved, the effectiveness or otherwise of the implementation process and how
key stakeholders were managed. The danger is that projects are seen as ‘one-off’ rather than contributing to the knowledge
and learning of the organisation. There may be a significant ‘learning curve’ that the firm has to go down and look tocontinuously improve its project management process.

3 At a recent international meeting of business leaders, Seamus O’Brien said that multi-jurisdictional attempts to

regulate corporate governance were futile because of differences in national culture. He drew particular attention to

the Organisation for Economic Co-operation and Development (OECD) and International Corporate Governance

Network (ICGN) codes, saying that they were, ‘silly attempts to harmonise practice’. He said that in some countries,

for example, there were ‘family reasons’ for making the chairman and chief executive the same person. In other

countries, he said, the separation of these roles seemed to work. Another delegate, Alliya Yongvanich, said that the

roles of chief executive and chairman should always be separated because of what she called ‘accountability to

shareholders’.

One delegate, Vincent Viola, said that the right approach was to allow each country to set up its own corporate

governance provisions. He said that it was suitable for some countries to produce and abide by their own ‘very

structured’ corporate governance provisions, but in some other parts of the world, the local culture was to allow what

he called, ‘local interpretation of the rules’. He said that some cultures valued highly structured governance systems

while others do not care as much.

Required:

(a) Explain the roles of the chairman in corporate governance. (5 marks)

正确答案：
(a) Roles of the chairman in corporate governance
The chairman is the leader of the board of directors in a private or public company although other organisations are often run
on similar governance lines. In this role, he or she is responsible for ensuring the board’s effectiveness as a unit, in the service
of the shareholders. This means agreeing and, if necessary, setting the board’s agenda and ensuring that board meetings
take place on a regular basis.
The chairman represents the company to investors and other outside stakeholders/constituents. He or she is often the
‘public face’ of the organisation, especially if the organisation must account for itself in a public manner. Linked to this,
the chairman’s roles include communication with shareholders. This occurs in a statutory sense in the annual report
(where, in many jurisdictions, the chairman must write to shareholders each year in the form. of a chairman’s statement)
and at annual and extraordinary general meetings.
Internally, the chairman ensures that directors receive relevant information in advance of board meetings so that all
discussions and decisions are made by directors fully apprised of the situation under discussion. Finally, his or her role
extends to co-ordinating the contributions of non-executive directors (NEDs) and facilitating good relationships between
executive and non-executive directors.

(b) Calculate the corporation tax (CT) liabilities for Alantech Ltd, Boron Ltd and Bubble Ltd for the year ending

31 December 2004 on the assumption that loss reliefs are taken as early as possible. (9 marks)

正确答案：

(b) Schedule D Case I calculation
The three companies form. a group for both group relief and capital gains purposes as all shareholdings pass the 75%
ownership test. The calculation of the corporation tax liabilities is as follows:

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