如何调整好状态备考ACCA考试？

发布时间：2021-07-28

备考ACCA考试的小伙伴们注意了!51题库考试学习网最近收到很多同学的反馈，表示越来越看不进去书、无法集中注意力做题、甚至出现厌考的不良情绪。那么该如何调节呢?51题库考试学习网现将相关内容分享如下：

1、 保持积极乐观的心态，不要有太大心理压力。

学习效率与乐观的心态是息息相关的。当心情好的时候，会很乐意学习，学习的效率也非常高。当不想学习的时候，也要保持好的心态，积极调整情绪，缩短厌学的时间，尽快投入到学习中来。比如，可以听听音乐，外出散散步，缓解一下，让自己的心情变得好起来。

大家在复习的时候也不要给自己太大压力，这样很容易产生焦虑情绪影响备考。千万不要强迫自己在“学习疲劳期”学习，那样的学习效率是非常低的，同时也是非常累。

2、 树立打持久战的决心，利用好零散时间。

ACCA考试是具有一定难度的，并且很多都是在职考试人员，一边工作一边学习，学习时间不充分，顾得了工作顾不上学习，同时需要记忆的东西很多，这就需要合理安排好学习时间，首先一定要有打持久战的决心，如果一年不行，就两年。给自己树立一个目标。

3、 建议采取不同科目交替学习

一门课程的学习时间要控制在2个小时之内。如果你对一本书毫无兴趣，那么就换另一本你感兴趣的。这样可以在单位时间里延长学习时间，而且能够帮助你平衡各门课程，缩短“学习疲劳期”。

复习时一定要注意交叉学习，比如学习一个小时这个科目，然后另外一个科目再背诵半个小时，这样交替学习，不但可以帮助你在处理一件事的时候，大脑都保持高度集中，使效率达到最高点，而且不会产生厌烦情绪。

4、 运用好题库提高效率。

考试辅导书都是概念性的理论，一般人看着犯困是正常的，因此需要把看书、看视频与刷题结合起来。刷题一方面可以获得成就感，提高自己的信心和对学习的兴趣;另一方面可以检测自己对于知识点的掌握度，让自己做到心中有数，这样才能从容不迫地踏入考场。

总之，一分耕耘一分收获，在备考的最后时间段里，大家一定要放松心情，保持愉悦的心态。51题库考试学习网祝愿广大考生考试一切顺利!




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) Advise Benny of the amount of tax he could save by delaying the sale of the shares by 30 days. For the

purposes of this part, you may assume that the benefit in respect of the furnished flat is ￡11,800 per

year. (3 marks)

正确答案：

 

13 Which of the following correctly describes the imprest system for operating petty cash?

A

A All expenditure out of petty cash must be supported by a properly authorised voucher.

B A regular equal amount of cash is transferred into petty cash.

C The exact amount of expenditure out of petty cash is reimbursed at intervals.

D A budget is fixed for a period which petty cash expenditure must not exceed.

正确答案：C

(iii) Advice in connection with the sale of the manufacturing premises by Tethys Ltd; (7 marks)

正确答案：
(iii) Tethys Ltd – Sale of the manufacturing premises
Value added tax (VAT)
– The building is not a new building (i.e. it is more than three years old). Accordingly, the sale of the building is an
exempt supply and VAT should not be charged unless Tethys Ltd has opted to tax the building in the past.
Taxable profits on sale
– There will be no balancing adjustment in respect of industrial building allowances as the building is to be sold on
or after 21 March 2007.
– The capital gain arising on the sale of the building will be ￡97,760 (￡240,000 – (￡112,000 x 1·27)).
Rollover relief
– Tethys Ltd is not in a capital gains group with Saturn Ltd. Accordingly, rollover relief will only be available if Tethys
Ltd, rather than any of the other Saturn Ltd group companies, acquires sufficient qualifying business assets.
– The amount of sales proceeds not spent in the qualifying period is chargeable, i.e. ￡40,000 (￡240,000 –
￡200,000). The balance of the gain, ￡57,760 (￡97,760 – ￡40,000), can be rolled over.
– Qualifying business assets include land and buildings and fixed plant and machinery. The assets must be brought
into immediate use in the company’s trade.
– The assets must be acquired in the four-year period beginning one year prior to the sale of the manufacturing
premises.
Further information required:
– Whether or not Tethys Ltd has opted to tax the building in the past for the purposes of VAT.

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