ACCA考试有什么好的备考建议吗？

正确答案：
6 To get the best out of people, managers need to have effective communication skills. Professional accountants as managers need to understand the difference between aggressive and assertive behaviour. Often an exchange of communication can be interpreted as a belligerent response from an employee. However, a slight difference in approach can communicate different feelings and achieve a more positive result.
(a) Aggressive behaviour is competitive and directed at defeating someone else. It is standing up for oneself at the expense of other people. It is defending one’s rights but doing so in such a way that violates the rights of other people. Aggressive behaviour ignores or dismisses the needs, wants, opinions, feelings or beliefs of others.
Characteristics of aggressive behaviour include excessive ‘I’ statements, boastfulness, and the individual’s opinions expressed as fact, threatening questions or postures from the individual, sarcasm and other throw-away remarks and a constant blaming of others.
Aggressive behaviour can be self defeating. It may cause such antagonism in the others in the organisation that they will refuse to co-operate or work with the person showing aggressive behaviour.

正确答案：
(c) (i) Relocation costs
Direct assistance
Messier Ltd can bear the cost of certain qualifying relocation costs of Galileo up to a maximum of ￡8,000 without
increasing his UK income tax liability. Qualifying costs include the legal, professional and other fees in relation to the
purchase of a house, the costs of travelling to the UK and the cost of transporting his belongings. The costs must be
incurred before the end of the tax year following the year of the relocation, i.e. by 5 April 2010.
Assistance in the form. of a loan
Messier Ltd can provide Galileo with an interest-free loan of up to ￡5,000 without giving rise to any UK income tax.

正确答案：
(iv) The performance measurement system used by TSC appears simplistic. However, it may be considered to be measuring
the right things since the specific measures used cover a range of dimensions designed to focus the organisation on
factors thought to be central to corporate success, and not confined to traditional financial measures.
Internal benchmarking is used at TSC in order to provide sets of absolute standards that all depots are expected to attain.
This should help to ensure that there is a continual focus upon the adoption of ‘best practice’ at all depots. Benchmarks
on delivery performance place an emphasis upon quality of service whereas benchmarks on profitability are focused
solely upon profitability!
Incentive schemes are used throughout the business, linking the achievement of company targets with financial rewards.
It might well be the case that the profit incentive would act as a powerful motivator to each depot management team.
However, what is required for the prosperity of TSC is a focus of management on the determinants of success as opposed
to the results of success.
(Alternative relevant discussion would be acceptable)