快看！关于ACCA考试考前有哪些准备？赶紧了解下！

发布时间：2020-05-14

 对于ACCA考前需要做哪些准备呢？才会更有助于考试的准确进行，接下来我们一起来看看吧！

所谓万事开头难，对于一些新加入ACCA考试的考生们，对第一次的ACCA考试是既期待又紧张的，想要自己在ACCA考场上有更好的发挥，但又怕自己某些地方准备的不够好，有一些小小的考前焦虑。

那么，我们如何来消除这种情况呢？那当然需要我们在ACCA考试之前就做好十足的准备， ACCA考前准备ACCA考试物品准备相比有些国际证书考试只能在当地考试。

ACCA在国内多个城市都设有考点，可以说是非常方便了。即便如此，考试迟到的依然每年都有。

出门前，一定要检查是否带好了ACCA准考证、身份证、笔、计算器等ACCA考试必备用品。

ACCA考试时间管理ACCA的考试时间非常紧张，很多人没有pass的原因就是因为没做完。

所以，ACCA考试前一定要合理分配好答题时间，最好要精确到每道题目需要花费的时间。这不是夸张，超过了预期的答题时间，现在ACCA考试已经实行全面机考了。

打字速度慢的考生一定要开始练起来了，ACCA考试中有很多需要文字书写的地方，答案通常都是大篇幅的，这就要求我们对英文打字非常熟悉。千万别因为打字速度太慢，本来非常熟练的题目都来不及答啦。

ACCA答题规则ACCA考试时，先读题，先不要动笔写，先构思答题思路，然后根据问题来分配每一段要答的内容，已经答题需要花费的时间。

此外，对于考官的重点给分项，可以把答题要点用字体加粗的方式标注出来，或者分点答题也是可取的，这样考官看到你的答案可以更加的一目了然，防止因为大篇幅的话语，而无法突出重点。

同时，如果答题过程中有些小点没有想起来，可以在答题纸上留白，之后在填补。

ACCA答题思路及要点ACCA考试最重要的一点是，看到题目的时候一定要知道考官在考你什么，哪块内容，哪个知识点。这样才能对应地给出考官要的点。

否则，即便你写几百个字，没有一句话说到重点，也是白费力气。

ACCA考官主要是考察你的论辩能力、逻辑思维的缜密性以及答题结构的完整性。

ACCA答题小技巧在ACCA考试中，有一点原则：简单的分数一定要拿到。看到题目之后，有简单好做的题目尽量先完成。

因为这些分数是很容易拿到的，也不会花费很多时间，把时间都留给难题。而且，先做简单的题目可以让你尽快进入ACCA的考试状态，降低紧张感。

以上就是关于考试的全部内容了，如果想要了解更多关于考试的信息，大家可以来关注51题库考试学习网哦，51题库考试学习网每天会为大家更新和考试相关的内容。

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。

A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

Which of the following statements is correct?

A.The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

B.There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

C.The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

D.The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

正确答案：D

Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

21 Which of the following items must be disclosed in a company’s published financial statements?

1 Authorised share capital

2 Movements in reserves

3 Finance costs

4 Movements in non-current assets

A 1, 2 and 3 only

B 1, 2 and 4 only

C 2, 3 and 4 only

D All four items

正确答案：D

1 Oliver Hoppe has been working at Hoopers and Henderson accountancy practice for eighteen months. He feels that

he fits in well, especially with his colleagues and has learnt a lot from them. However, he feels that the rules and

regulations governing everyday activities and time keeping are not clear.

Oliver does not get on well with his line manager, David Morgan. There appears to be a clash of personalities and

reluctance on David Morgan’s part to deal with the icy atmosphere between them after David was asked by one of

the accounting partners to give Oliver a job. For the past three months Oliver has gone to lunch with his fellow workers

and always returned to work with them or before them. In fact they all have returned to work about ten minutes late

on several previous occasions. After the third time, Oliver was called into David Morgan’s office and given an oral

warning about his time keeping.

Oliver was not permitted to argue his case and none of the other staff who returned late were disciplined in this way.

On the next occasion the group was late returning from lunch, David Morgan presented Oliver with a written warning

about his time keeping.

Yesterday, Oliver was five minutes late returning to work. His colleagues returned after him. David Morgan gave Oliver

notice and told him to work until the end of the week and then collect his salary, the necessary paperwork and to

leave the practice.

There is a partner responsible for human resources. Oliver has come to see the partner to discuss the grievance

procedures against David Morgan for his treatment and about what Oliver regards as unfair dismissal.

Required:

(a) Describe the six stages of a formal disciplinary procedure that an organisation such as Hoopers and

Henderson should have in place. (12 marks)

正确答案：

1 Overview
A grievance occurs when an individual thinks that he or she has been wrongly treated by colleagues or management, especially
in disciplinary matters. An unresolved feeling of grievance can often lead to further problems for the organisation. The purpose of
procedures is to resolve disciplinary and grievance issues to the satisfaction of all concerned and as early as possible.
If a grievance perceived by an employee is not resolved, then conflict and discontent can arise that will affect the work of the
individual and the organisation. Accountants as managers need to be aware of the need to resolve grievances satisfactorily and
professionally.
The fundamental basis of organisational disciplinary and grievance procedures is that they must be explicitly clear and accessible
to all.
Part (a):
An official and correctly applied disciplinary procedure has six steps which should be followed in the correct order and applied
equitably.
The Informal Talk.
This is the first step. If the disciplinary matter is of a minor nature and the individual has had until this occasion a good record,
then an informal meeting can often resolve the issue.
Reprimand or Oral Warning.
Here the manager draws the attention of the employee to unsatisfactory behaviour, a repeat of which could lead to formal
disciplinary proceedings.
Official or Written Warning.
A written warning is a serious matter. It draws the attention of the offending employee to a serious breach of conduct and remains
a recorded document on the employee’s employment history.
Such written documents can be used as evidence if further action is taken, especially dismissal.
Suspension or Lay-off.
If an offence is of a serious nature, if the employee has repeated an earlier offence or if there have been repeated problems then
an employee may be suspended from work for a period of time without pay.
Demotion.
This is a situation where an employee is demoted to a lower salary or position within an organisation. This is a very serious step
to take and can be regarded as a form. of internal dismissal. This course of action can have negative repercussions because the
employee concerned will feel dissatisfied and such feelings can affect their own work and that of others.
Dismissal.
This is the ultimate disciplinary measure and should be used only in the most extreme cases. As with demotion, the dismissal of
a staff member can lead to wider dissatisfaction amongst the employees.
The employee may nominate a representative at any stage of the procedure, especially at the more serious stages.

(ii) Set out the information required by Jane in connection with the administration of the company’s tax

affairs and identify any penalties that may already be payable. (3 marks)

正确答案：
(ii) Administration of the company’s tax affairs
The corporation tax return must be submitted within 12 months of the end of the accounting period, i.e. by 5 April
2008.
Corporation tax is due nine months and one day after the end of the accounting period, i.e. by 6 January 2008.
HMRC have 12 months from the filing date to enquire into the corporation tax return. This deadline is extended if the
return is submitted late. Once this deadline has passed the return can be regarded as agreed provided it includes all
necessary information and there has been no loss of tax due to the company’s fraud or negligence.
Jane should have notified HMRC by 5 July 2006 that Speak Write Ltd’s first accounting period began on 6 April 2006.
The penalty for failing to notify is a maximum of ￡3,000.

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