点击查看：高效备考ACCA考试，你需要这样做

发布时间：2020-09-05

各位小伙伴注意啦，在备考ACCA的过程中，大家一定要改正一些让自己学习效率低下的习惯，实现高效备考。那么，让你学习效率低下的习惯有哪些？如何才能改正它们呢？51题库考试学习网为大家带来了相关内容，让我们一起来看看吧！

1、拖延是时间无声的杀手

“拖延”是大多数人有的一种不良习惯，早上起床拖延很久才会爬出被窝，晚上总是拖到很晚才睡觉，工作和生活中的事情能拖则拖。拖延是无声的时间杀手，也是最严重的浪费时间的行为之一。拖延是一种自己骗自己的行为，把一件今天能做完的事情拖到明天，最后导致的结果是要花更多的时间来完成它。

当你因拖延而浪费时间时，建议你每天花10分钟为自己编写一个时间拖延表，将你最可能拖延的事情排在拖延表的第一位，然后把你拖延事情的完成时间算出来。例如，你喜欢拖延起床，起床时间为10分钟，那么你就对这项进行时间管理，把起床的时间提前，以前是7点起床学ACCA，现在提到6点50分。

对时间拖延表中的每一项内容都进行这样的时间管理，给自己找出解决方法。长期坚持编写时间拖延表，一个月后，你就会发现自己的拖延习惯已经不见了，拥有了一个“今日事今日毕”的好习惯。

2、浪费时间是时间的最大杀手

所谓浪费时间，就是指对实现目标没有意义的时间消耗。你想把这个时间杀手剔除出去，就必须想办法找出自己浪费时间的原因，以便采取及时有效的措施予以纠正。

当你知道自己有浪费时间的坏习惯后，一定要把这些坏习惯以及改正措施写在清单上，并且一定要用命令式口气写下来。例如，早上赖床是你的坏习惯，那么你在清单上应该这样写：“别再赖床了。”

把这张清单放在显眼和你经常能看得到的地方，如你面前的墙上、床头。当你看到这张清单时，不断提醒自己要改掉这些坏习惯，矫正浪费时间的行为。

3、隔离“手机杀手”

据调查，大部分人的休闲时间都花在了看手机上。如果我们能把看手机的时间加以利用，那么每天平均能给自己省出多少时间呢？按照每天减少2/3的时间计算，能节省出2个多小时。那么，我们怎么才能隔离手机这个“时间杀手”呢？

看手机时最浪费时间的是看视频，各种综艺电视剧让我们欲罢不能，我们可以少看，只看片段短视频，一天不超过5条。很多人一旦打开手机，看起来就没完没了。所以，如果你的自律性不强，建议你尽量少打开手机。

以上就是今天分享的全部内容了，各位小伙伴根据自己的情况进行查阅，希望本文对各位有所帮助，预祝各位取得满意的成绩，如需了解更多相关内容，请关注51题库考试学习网！

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。

1 Bailey’s is a large toy manufacturer based in a traditional industrial region. Established in the 1970s, it has faced many changes in the market and survived. This has been due in part to employing a largely unskilled low paid staff,and maintaining its main advantage, that of low production costs based on low pay. Most of the production involves repetitive and boring work with little challenge and opportunity for innovation. Although many of the employees have

been with the company for some time, there has been a high level of employee turnover.

However, an unhappy atmosphere has been apparent for some time. There has been a number of instances ofarguments between the staff, friction between different departments, disturbance, low morale, poor production and general unrest, made worse recently by a decline in business which may lead to staff reduction and redundancy. Poor pay is leading to family problems that are affecting the commitment and motivation of the employees.

The business was recently sold to the new owner, Rebecca Stonewall. She is concerned that the negative atmosphere she has found will harm the prospects of the business and is determined to address the issues that have become apparent.

She has therefore decided that it is time to take account of opinions and views of the employees in an attempt both to identify the problems and to resolve them. She has appointed external counsellors since she thinks that a programme of individual counselling might be appropriate and is also of the opinion that some form. of different or improved approach to motivation might be the answer to the problems at Bailey’s.

Required:

(a) Define the role that the external counsellor must fulfil at Bailey’s. (3 marks)

正确答案：
1 One of the many skills that managers are called upon to use is counselling. Situations often arise in the workplace where particular and careful people-centred skills are required. It is important that managers understand exactly what counselling involves and the delicate skills involved. In addition, many problems identified by counselling can be resolved through appropriate methods of motivation. Widening and deepening interest in the organisation and its many tasks and departments is a tried and tested method
for motivating employees. However, financial rewards remain a strong and important motivator.
(a) The external counsellor’s role must be as ‘a person who takes on the role of counsellor and agrees explicitly to offer time,attention, advice, guidance and support to another person (or persons) temporarily in the role of client’.

(c) non-consolidated entities under common control. (4 marks)

正确答案：
(c) Non-consolidated entities under common control
■ Horizontal groups of entities under common control were a significant feature of the Enron and Parmalat business
empires.
■ Such business empires increase audit risk as fraud is often disguised through labyrinthine group structures. Hence
auditors need to understand and confirm the economic purpose of entities within business empires (as well as special
purpose entities (SPEs) and non-trading entities).
■ Horizontal groups fall outside the requirement for the preparation of group accounts. It is not only finance that is offbalance
sheet when controlled entities are excluded from consolidated financial statements.
■ In the absence of consolidated financial statements, users of accounts of entities in horizontal groups have to rely on the
disclosure of related party transactions and control relationships for information about transactions and arrangements
with other group entities. Difficulties faced by auditors include:
? failing to detect related party transactions and control relationships;
? not understanding the substance of transactions with entities under common control;
? excessively creative tax planning;
? the implications of transfer pricing (e.g. failure to recognise profits unrealised at the business empire level);
? a lack of access to relevant confidential information held by others;
? relying on representations made in good faith by those whom the auditors believe manage the company when
control rests elsewhere.
■ Audit work is inevitably increased if an auditor is put upon inquiry to investigate dubious transactions and arrangements.
However, the complexity of business empires across multiple jurisdictions with different auditors may deter auditors from
liaising with other auditors (especially where legal or professional confidentiality considerations prevent this).

(ii) Describe the evidence you would seek to support the assertion that development costs are technically

feasible. (3 marks)

正确答案：
(ii) Evidence supporting the assertion that development costs are technically feasible would include the following:
– Review the results of scientific tests performed on the products, for example, the results of animal or human testing
of the products.
– Discuss any detrimental results of these tests, e.g. harmful side effects, with the scientists working on the project
to determine what corrective action is being taken.
– Enquire whether any licences necessary for continued development and/or commercial production have been
granted by the appropriate regulatory body.
– Compare expected to actual development costs incurred per product being developed. Where actual costs are in
excess of expected costs investigate whether the extra costs have been incurred in order to make good any problems
identified in the development process.
– Review board minutes for relevant discussion of the product development taking place during the year.

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