关注!ACCA做题技巧来了!

发布时间:2021-06-26


在acca考试中有很多做题的小技巧,可以有效提升我们的做题速度和做题效率。今天就给大家介绍一下acca考试中有哪些做题技巧?

ACCA考试是长期适应,坚持训练的过程。与中国大部分考试相比,差异很大。ACCA教材和考试都充分体现了“注重理解,注重对知识的运用”这一原则,要求学员对经济计算规则熟练的掌握,更要求学员对经济数据内涵的理解和分析。题型以主观题为主,部分课程的考试有少量客观题。主观题分为计算(40%)和分析(60%)两大部分,或者合二为一。

一.时间搭配技巧

ACCA考试需要在180分钟内答完100分的题,也就是说1分的题要在1.8分钟内答完;20分题,要在36分钟内答完。但是这一时间并不是绝对的。例如合并报表的题,一般很难在36分钟内做完,这就需要考生分配好时间,尽可能的在50分钟左右回答该题。

发下试卷后,先浏览一遍题目,选择要做答的题目,这项工作一般在5-10分钟完成。按照自己对题目的熟悉程度,合理分配各题的答题时间,并严格按照时间去做答。建议留出5分钟的时间检查个人基本资料和试题回答的是否完整。

二.巧妙选择试题

一般而言,ACCA考试分为文字题、计算题两大类。

文字题比较容易控制时间,但对英文表达能力的要求较高,对于文字题(通常为论述题),简短的开篇介绍和最后的总结是必不可少的,答这类题时,首先应当列出答题要点和简短的解释,并留出空白,再根据时间进行详细的补充解释。

计算题注意不要跑题,做一步得一步的分,很多考生通常很难在规定的时间内答完。对于计算题,首先要明确答题步骤,按照规范的格式做答,特别是财务报表的格式,需要做出假设,大胆列出自己的假设条件,如果时间不够时,不用列出具体的计算步骤,大概估算一个最终结果也是可以的。

三,简单易懂的表述

答题时尽量使用简单的英文句型去表达,少用长句和复杂句,让考官明白自己表达的意思即可。 计算题要注意格式规范,步骤清晰。文字题要注意思路清晰,条理明确,有理有据,重点突出,不要在细节上浪费太多时间,尽量分点论述,并在每个要点之间空一行,重要的观点和结论可以用下划线加以强调。

总之,ACCA考试并不可怕,大家不用过于紧张。通过这一考试,可以了解并掌握一套国际先进的财务会计管理体系,学习国际化的专业表达方式,还可以了解国际财务会计发展的新动向,是一件快乐而有意义的事。


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) Describe the advantages of external recruitment. (5 marks)

正确答案:
(b) External recruitment describes the situation where the organisation decides to fill a staff vacancy and recruit from outside the organisation.
It may be essential if particular skills or expertise are not already available within the organisation and is necessary to restore depleted staffing levels or when for some reason the organisation urgently needs new employees. New staff members bring new ideas and novel approaches to the organisation and to the specific task, often providing experience and work methods from other employers.

Shoe Co, a shoe manufacturer, has developed a new product called the ‘Smart Shoe’ for children, which has a built-in tracking device. The shoes are expected to have a life cycle of two years, at which point Shoe Co hopes to introduce a new type of Smart Shoe with even more advanced technology. Shoe Co plans to use life cycle costing to work out the total production cost of the Smart Shoe and the total estimated profit for the two-year period.

Shoe Co has spent $5·6m developing the Smart Shoe. The time spent on this development meant that the company missed out on the opportunity of earning an estimated $800,000 contribution from the sale of another product.

The company has applied for and been granted a ten-year patent for the technology, although it must be renewed each year at a cost of $200,000. The costs of the patent application were $500,000, which included $20,000 for the salary costs of Shoe Co’s lawyer, who is a permanent employee of the company and was responsible for preparing the application.

The following information is also available for the next two years:

Shoe Co is still negotiating with marketing companies with regard to its advertising campaign, so is uncertain as to what the total marketing costs will be each year. However, the following information is available as regards the probabilities of the range of costs which are likely to be incurred:

Required:

Applying the principles of life cycle costing, calculate the total expected profit for Shoe Co for the two-year period.

(10 marks)

正确答案:
Totalsalesrevenue=(280,000x$55)+(420,000x$45)=$15·4m+18·9m=$34·3m.NoteTheexpectedprofithasbeencalculatedusinglifecyclecostingnotrelevantcosting.Hence,the$20,000salarycostincludedinpatentcostsshouldbeincludedinthelifecyclecost.Similarly,theopportunitycostof$800,000isnotincludedusinglifecyclecostingwhereasifrelevantcostingwasbeingusedtodecideonaparticularcourseofaction,theopportunitycostwouldbeincluded.Working1Expectedmarketingcostinyear1:(0·2x$2·2m)+(0·5x$2·6m)+(0·3x$2·9m)=$2·61mExpectedmarketingcostyear2:(0·3x$1·8m)+(0·4x$2·1m)+(0·3x$2·3m)=$2·07mTotalexpectedmarketingcost=$4·68m

(c) Explain the benefits of performance-related pay in rewarding directors and critically evaluate the implications

of the package offered to Choo Wang. (8 marks)

正确答案:
(c) Choo Wang’s remuneration package
Benefits of PRP
In general terms, performance-related pay serves to align directors’ and shareholders’ interests in that the performancerelated
element can be made to reflect those things held to be important to shareholders (such as financial targets). This, in
turn, serves to motivate directors, especially if they are directly responsible for a cost or revenue/profit budget or centre. The
possibility of additional income serves to motivate directors towards higher performance and this, in turn, can assist in
recruitment and retention. Finally, performance-related pay can increase the board’s control over strategic planning and
implementation by aligning rewards against strategic objectives.
Critical evaluation of Choo Wang’s package
Choo Wang’s package appears to have a number of advantages and shortcomings. It was strategically correct to include some
element of pay linked specifically to Southland success. This will increase Choo’s motivation to make it successful and indeed,
he has said as much – he appears to be highly motivated and aware that additional income rests upon its success. Against
these advantages, it appears that the performance-related component does not take account of, or discount in any way for,
the risk of the Southland investment. The bonus does not become payable on a sliding scale but only on a single payout basis
when the factory reaches an ‘ambitious’ level of output. Accordingly, Choo has more incentive to be accepting of risk with
decisions on the Southland investment than risk averse. This may be what was planned, but such a bias should be pointed
out. Clearly, the company should accept some risk but recklessness should be discouraged. In conclusion, Choo’s PRP
package could have been better designed, especially if the Southland investment is seen as strategically risky.

(b) Explain the advantages and the disadvantages of:

(i) the face to face interview between two people; (6 marks)

正确答案:
(b) (i) The face to face interview is the most common form. of interview. In this situation the candidate is interviewed by a single representative of the employing organisation.
The advantages of such interviews are that they establish an understanding between the participants, are cost effective for the organisation (only one member of the organisation’s staff is involved) and, because of the more personal nature, ensure that candidates feel comfortable.
The disadvantages are that the selection interview relies on the views and impression of a single interviewer that can be both subjective and biased. In addition, the interviewer may be selective in questioning and it is easier for the candidate to hide weaknesses or lack of ability.

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