你知道ACCA是中文考试还是英文考试吗?

发布时间:2020-03-13


你们知道吗?ACCA考试是全球统一使用英语语种进行的一项考试,而且是相同的考官相同的试卷。因此,无论在国外还是在国内考对我们来说都是一样的。虽然都是英文考试,但ACCA又分为机考和笔考。

当然,不论机考还是笔考也还是全英文考试,只是在答题方法上有所差异。截止到2020年ACCA的F阶段都可以报名参加机考考试,P阶段还是只能报名笔考,不过,2021年3月考季后,ACCA将在全中国地区取消P阶段的必考,从而采用全面机考模式。

ACCA P阶段相对F阶段来说英语的要求也会高不少,特别是在阅读上,P阶段的考试动辄30张试卷,要读完这30张卷子就要花不少时间,如果阅读理解能力有所欠缺,那ACCA的P阶段将是非常难通过的。但是,大家不用妖魔化ACCA的全英语考试,ACCA全英文考试并没有那么可怕。下面就给大家分享一些学习方法:

1、朗读背诵,培养语感学习英语不能只靠死记硬背,作为一门语言,多开口,坚持每天大声朗读课文、背诵课文是必不可少的一种学习方式。记忆再多的单词,脱离语句、脱离文章也没有太大作用。所以我们一定要养成朗读背诵的好习惯,这样做不仅可以学习到发音、语法、句型等内容,最重要的是能够提升我们的英语语感。

2、每天练习,反复复习学习英语的过程中,大量的练习是必不可少的。同学们一定坚持每天做题,保证的练习量,对于薄弱的知识点多做针对性练习。做错的题目一定要记录汇总,后面多加练习。与此同时,面对繁杂的英语知识点,仅靠一两次记忆背诵,是不可能掌握的。所以学习的过程中,一定要合理安排复习时间,要定时定量去复习前面学习过的知识点。

3、学会用英语的方式思维。由于ACCA培养的是高级管理人才,面对的许多问题并不仅局限于会计的领域,因此需要站在更高的角度去拓展自己的思路。在学习过程中一方面要培养自己用英语进行思维的习惯、发散性分析能力和归纳能力,另一方面要从最基本的要义和逻辑分析入手,培养自己在复杂环境下的决策、判断能力和心理承受能力。这些能力的培养可通过对其提供的大量案例的反复研究、分析和体会,逐渐使自己形成灵活、独立、辩证地分析问题、解决问题的能力。

4、抓住ACCA考试的规律性。ACCA考题的规律性比较强,重点内容会反复出现在历年的考题中。尽管教材提供的内容很多,信息量大,而每次实际考试不会超过教材内容的三分之一,更不会出偏题和怪题。考生不妨尝试分析历年考试内容,找出考官的出题规律,针对这些重点反复练习,这样有利于把握考试要点,同时提高学习效率,对考过关会有极大的帮助。但这种分析是须建立在对书本内容全面理解的基础上的。

5、一定要用全英文的ACCA教材整个会计学科的理论都是来自英语国家的,包括会计、审计、财务分析等等。这些学科的教科书都是从英文翻译过来的。有些时候翻译成中文反而会让读者觉得表达得很拗口,因为在翻译的过程中一些名词是被硬生生制造出来的,而且中英文句式在转换的时候也会存在语序问题,影响内容前后的逻辑连贯性。在大家常用的教材中,BPP和KAPLAN的全英文教材,在学习与考试中,都能适应考试的节奏,培养一个好的英文书写和阅读习惯。

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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 strategy of the business regarding its treasury policies. (3 marks)

(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of the

report.)

正确答案:
(ii) Strategy of the business regarding its treasury policies
Treasury policies are reviewed regularly by the Board. It is group policy to account for all financial instruments as cash
flow hedges. As a result, changes in the fair values of financial instruments are deferred in reserves to the extent the
hedge is effective and released to profit or loss in the time periods in which the hedged item impacts profit or loss.
The Group contracts fixed rate currency swaps and issues floating to fixed rate interest rate swaps to meet the objective
of protecting borrowing costs. The cash flow effects of the interest rate swaps match the cash flows on the underlying
instruments so that there is no net cash flow effect from movements in market interest rates. If the interest rate swaps
had not been transacted there could have been an increase in the annual net interest payable to the Group. The strategy
of the group is to minimise the exposure to interest rate fluctuations.

(b) Discuss the limitations of the above estimates. (6 marks)

正确答案:

(b) The estimates are based upon unrealistic assumptions and are subject to a considerable margin of error. Possible limitations
include:
(i) Sales, operating costs, replacement investments, and dividends are unlikely to increase by the same amount.
(ii) Forecasts of future growth rates may not be accurate. Paxis is unlikely to have access to enough internal information
about the activities of Wragger to make accurate projections.
(iii) The expected reduction in operating costs might not be achieved.
(iv) The estimates are based upon present values to infinity of expected free cash flows. A shorter time horizon might be
more realistic.
(v) The cost of capital for the combined company could differ from that estimated, depending how the market evaluates the
risk of the combined entity.
(vi) The analysis is based upon the assumption that the initial offer price is accepted.
(vii) There is no information about the fees and other costs associated with the proposed acquisition. In many cases these
are substantial, and must be included in the analysis.
(viii) The post acquisition integration of organisations often involves unforeseen costs which would reduce the benefit of any
potential synergy.


(b) Compute Gloria’s total income tax and national insurance liability for 2006/07. (7 marks)

正确答案:

 


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