必看！掌握这个学习方法，让你最快速度通过ACCA考试

发布时间：2020-04-16

据调查，考完ACCA全科需要的时间大概在三四年。可最近两年，越来越多的考生花费两年左右的时间就能考完ACCA全科，他们是怎么做到的呢？难道真的是天赋过人？原来，大多能在两年左右考完ACCA全科的考生，都做好了以下三方面。

第一方面：充分利用学习时间

两年考13科，时间其实是非常紧张的，因此做好时间规划是非常重要的。不仅要充分利用学习时间，还要提高学习质量，一定要避免挂科，挂科意味着重考，而重考则要占用考季里其他科目的报考名额和复习时间。(ACCA官方限制每个考季最多报名4科)假如每个考季只报考两科但保证全部通过，那么只需要7个考季就能拿下2 x 7=13科的考试了，这样下来时间就变得充裕了。

第二方面：攻破语言关

对于绝大部分中国考生来说，考ACCA的第一道难关就是语言关。ACCA采用全球统一的英文教材和考试，如果英语水平不过关，就无法理解章节内容，更别说考试了。建议大家每天花三个小时在ACCA英语上，记忆核心词汇，增强理解能力。

第三方面：提高执行力

在每两个考季之间，考生们有3个月的复习准备时间，对于大多数科目来说，3个月绰绰有余，但是对于P阶段的后几门来说，拿三个月复习一门可能才勉强能够及格。

总结：在ACCA考试的前8门，通过每科所需的复习时间大约在180小时左右，相当于30天。而在后6科，通过每科所需的复习时间大约为250小时，相当于50天。考到后期时，每过完一个考季，必须马不停蹄地投入到下个考季的复习当中，能拿来松懈的时间，真的不存在。每年，都有成千上万的考生因为无法坚持而选择弃考，或是选择每年过2科的低速考证路线。

如果拿到了ACCA证书，个人的发展前景更加广阔。

相比较国内已经趋于饱和的技术型会计，ACCA考试更偏重于财务管理以及财务统筹、预算以及规划企业走向和未来发展。这和中国传统的应试教育是非常不同的，但又正好是个非常好的互补，获取知识之后用来解决实际的财务问题，这对于学习传统财会技能的学生来说是一次开阔逻辑思维和宏观视野的绝佳机会。

据调查发现，在招聘工作中，大部分招聘职位如财务总监、总经理助理、董事长助理以及CFO等都可能附加ACCA的资格要求。而这些职位则要求求职者不仅需要具备财务方面的基础专业知识，同时还需要具备财务分析能力、财务管理能力、做出专业的财务报告让非财务人员理解并执行的能力等。

以上信息就是51题库考试学习网针对小伙伴们的问题做出的详细解答，相信小伙伴们看过之后也有了一定的了解了吧，如果大家还有什么疑问，欢迎大家前来咨询51题库考试学习网，我们会第一时间为大家答疑解惑。

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。

(b) Ratio analysis in general can be useful in comparing the performance of two companies, but it has its limitations.

Required:

State and briefly explain three factors which can cause accounting ratios to be misleading when used for

such comparison. (6 marks)

正确答案：
(b) (i) One company may have revalued its assets while the other has not.
(ii) Accounting policies and estimation techniques may differ. For example, one company may use higher depreciation rates
than the other.
(iii) The use of historical cost accounting may distort the capital and profit of the two companies in different ways.
Other answers considered on their merits.

6 (a) Explain the term ‘money laundering’. (3 marks)

正确答案：
6 MONEY LAUNDERING
Tutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will
be given suitable credit.
(a) Meaning of the term
■ Money laundering is the process by which criminals attempt to conceal the true origin and ownership of the proceeds
of their criminal activity (‘dirty’ money) allowing them to maintain control over the proceeds and, ultimately, providing a
legitimate cover for their sources of income.
■ The term is widely defined to include:
– possessing; or
– in any way dealing with; or
– concealing
the proceeds of any crime (‘criminal property’).
■ It also includes:
– an attempt or conspiracy or incitement to commit such an offence; or
– aiding, abetting, counselling or procuring the commission of such an offence.
■ Further, it includes failure by an individual in a regulated sector to inform. the financial intelligence unit (FIU), as soon
as practicable, of knowledge or suspicion that another person is engaged in money laundering.
Tutorial note: The FIU serves as a national centre for receiving (and, as permitted, requesting), analysing and
disseminating suspicious transaction reports (STRs).

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) Compare and contrast Gray, Owen and Adams’s ‘pristine capitalist’ position with the ‘social contractarian’

position. Explain how these positions would affect responses to stakeholder concerns in the new stadium

project. (8 marks)

正确答案：

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