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。

(d) Calculate the ex dividend share price predicted by the dividend growth model and discuss the company’s

view that share price growth of at least 8% per year would result from expanding into the retail camera

market. Assume a cost of equity capital of 11% per year. (6 marks)

正确答案：
(d) The dividend growth model calculates the ex div share price from knowledge of the cost of equity capital, the expected growth
rate in dividends and the current dividend per share (or next year’s dividend per share). Using the formula given in the
formulae sheet, the dividend growth rate expected by the company of 8% per year and the decreased dividend of 7·5p per
share:
Share price = (7·5 x 1·08)/(0·11 – 0·08) = 270p or ￡2·70
This is the same as the share price prior to the announcement (￡2·70) and so if dividend growth of 8% per year is achieved,
the dividend growth model forecasts zero share price growth. The share price growth claim made by the company regarding
expansion into the retail camera market cannot therefore be substantiated.
In fact, a lower future share price of ￡2·49 was predicted by applying the current price-earnings ratio to the earnings per
share resulting from the proposed expansion. If this estimate is correct, a fall in share price of 7% can be expected.
The share price predicted by the dividend growth model of ￡2·70 would require an after-tax return on the proposed expansion
of 11·66%, which is more than the 9% predicted by the Board. The current return on shareholders’ funds is 7·5% (4·5/60),
but in 2005 it was 12·8% (7·3/57), so 11·66% may be achievable, but looks unlikely.
Since the market price fell from ￡2·70 to ￡2·45 following the announcement, it appears that the market does not believe
that the forecast dividend growth can be achieved.

(c) State the tax consequences for both Glaikit Limited and Alasdair if he borrows money from the company, as

proposed, on 1 January 2006. (3 marks)

正确答案：
(c) Alasdair is not employed, nor is he a director, of Glaikit Limited. As he holds 25% of the shares in Glaikit Limited, he is a
participator in a close company and therefore the special close company provisions will apply. Thus Alsadair will be taxed
under the ‘loans to participator’ rules.
When the loan is written off, the amount waived will be treated as a gross distribution of ￡16,667 (￡15,000 x 10/9). This
will be assessed in the tax year in which the loan is written off (expected to be 2006/07 or 2007/08). To the extent that this
additional income makes Alasdair a higher rate taxpayer in that year, he will have to pay additional income tax of 32·5% of
the gross amount, less the available 10% tax credit.
From the company’s perspective, Glaikit Limited will have to pay 25% of the net value of any loan made to Alasdair which
has not been repaid to the company (or written off) within nine months of the year end. As the loan will remain outstanding
as at 31 March 2006, Glaikit Limited will have to pay ￡3,750 (25% x ￡15,000) to the Revenue by 1 January 2007. This
amount will not be repaid until the loan is repaid or written off. This usually takes place nine months after the year end in
which the loan is written off, so Glaikit Limited should ensure that any write-off occurs prior to 31 March 2007, or else the
repayment may be delayed for up to one year.
As the loan is tax free, the Revenue may also seek to tax Alasdair under the beneficial loan rules. If the Revenue were to seek
an assessment in this manner, the value of the benefit would be calculated and taxed as a deemed distribution. However, as
Alasdair has no connection with the company other than as an investor, it is unlikely that the beneficial loan benefit will lead
to such a deemed distribution.

5 Which of the following events after the balance sheet date would normally qualify as adjusting events according

to IAS 10 Events after the balance sheet date?

1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.

2 A decline in the market value of investments.

3 The declaration of an ordinary dividend.

4 The determination of the cost of assets purchased before the balance sheet date.

A 1, 3, and 4

B 1 and 2 only

C 2 and 3 only

D 1 and 4 only

正确答案：D

(b) Assuming that the cost of equity and cost of debt do not alter, estimate the effect of the share repurchase on the company’s cost of capital and value. (5 marks)

正确答案：

(b) Estimated new cost of capital:
If equity is repurchased such that the gearing becomes 50% equity, 50% debt, the new estimated weighted average cost of capital is:

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