什么?湖南省考生2020年ACCA考试不知道看什么书?那么下面的教材宝典你必须收藏

发布时间:2020-01-09


新年伊始,步入2020年,离3月份的ACCA考试越来越近了,相信感兴趣的小伙伴都已经报了名,但51题库考试学习网听说有很多小伙伴们不知道复习应该看什么书,手足无措,不知道该怎么复习。不用担心这个问题,51题库考试学习网会逐一为大家解答困惑:

大家都知道教材是考试复习的基础,跟其他考试一样,考ACCA也是如此,几乎每个ACCA的小伙伴都会买教材,但是并不是每一个小伙伴都会把教材读懂读透。习题固然要练,但是教材才是考试的出题来源,因此小伙伴有必要在练题之前先确保自己已经熟练掌握教材的内容了。希望对大家有所帮助!

在这里51题库考试学习网建议大家可以利用的教材有BPP教材和FTC教材,两者的差别在于BPP教材是全球ACCA使用最多的版本,而FTC版是ACCA官方版本教材,在全球使用也比较多。相对于BPP教材,FTC这套教材的优点是简洁,基本上每门课教材都比BPP版薄,但是FTC对F4阶段的ACCA备考并不是那么适用,其难度较之BPP版有所加大,所用单词也要复杂一些。因此BPP教材的优点也就是相当于FTC来说英语单词较为基础,容易被初学者吸收。同时对于最新FTC版有些地方讲解不是很细致,单凭它参加考试有一定难度

目前这两种都较适合中国ACCA考生,如何选择的关键就在于考生自己,英语基础强一点的,学习效率高的考生就可以选择FTC可能效果好一些;反之,如果是英语相对薄弱一点的,学习能力一般的考生,就可以选择基础的BPP教材。其实,没有万能的学习方法,适合自己的学习方法那才是最好的复习方法,可以借鉴但不提倡照搬。

需要注意的是,每一年ACCA的14门课都会更新他们的TEXT BOOK和练习册。而这两本书,练习册往往被很多小伙伴重视,却偏偏忽视TEXT BOOK。很多的同学复习的时候喜欢记要点,而不愿意花时间读原汁原味的原版书籍。其实这是一个很不好的习惯,既不利于我们准确地把握知识点,也影响了我们专业英语能力的提高。

51题库考试学习网建议各位小伙伴在考试的三个月前,一定要用心看TEXT BOOK。先用一到两个月把书认真地读一遍,再上课、做题直到考前冲刺。考完试后不要着急把书丢在一边拿,大家可以把自己喜欢的章节保留下来,便于以后进一步学习或闲暇时看看读读。当然,千万不要忘记关注ACCA官网的更新,及时下载学习资料。

以上就是报考ACCA的具体规则和流程,想要了解更多2020年ACCA的相关资讯,欢迎加入关注51题库考试学习网,51题库考试学习网将不定时更新你想了解的咨询~


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。

(iv) how these problems might be overcome. (4 marks)

正确答案:
(iv) Problems with delegation can be overcome by careful selection and training, an open communication system, the establishment of an appropriate control system and a system that rewards effective delegation.

(b) (i) State FOUR reasons why payback period is widely used by organisations in the capital investment

appraisal process. (2 marks)

正确答案:
(b) (i) Payback period is widely used by organisations in the capital investment appraisal process due to the following reasons:
– It is easy to calculate and understand
– There is a lack of understanding of more sophisticated techniques which take into consideration the time value of
money
– Payback may be expedient for organisations who need to recover their capital outlay quickly due to the fact that
they are experiencing liquidity problems
– Payback is appropriate for smaller investments which do not warrant the use of more sophisticated techniques
– Payback reduces uncertainty by focusing on nearer and therefore more certain cash flows.

(c) Identify TWO QUALITATIVE benefits that might arise as a consequence of the investment in a new IT system

and explain how you would attempt to assess them. (4 marks)

正确答案:
(c) One of the main qualitative benefits that may arise from an investment in a new IT system by Moffat Ltd is the improved level
of service to its customers in the form. of reduced waiting times which may arise as a consequence of better scheduling of
appointments, inventory management etc. This could be assessed via the introduction of a questionnaire requiring customers
to rate the service that they have received from their recent visit to a location within Moffat Ltd according to specific criteria
such as adherence to appointment times, time taken to service the vehicle, cleanliness of the vehicle, attitude of staff etc.
Alternatively a follow-up telephone call from a centralised customer services department may be made by Moffat Ltd
personnel in order to gather such information.
Another qualitative benefit of the proposed investment may arise in the form. of competitive advantage. Improvements in
customer specific information and service levels may give Moffat Ltd a competitive advantage. Likewise, improved inventory
management may enable costs to be reduced thereby enabling a ‘win-win’ relationship to be enjoyed with its customers.

(ii) Recommend further audit procedures that should be carried out. (4 marks)

正确答案:
(ii) Further audit procedures:
Request from Peter Sheffield a written representation detailing:
– the exact nature of his control over Jarvis Co, i.e. if he is a shareholder then state his percentage shareholding, if
he is a member of senior management then state his exact position within the entity,
– a comment on whether in his opinion the balance is recoverable,
– a specific date by which the amount should be expected to be repaid, and
– a confirmation that there are no further balances outstanding from Jarvis Co, or any further transactions between
Jarvis Co and Pulp Co.
Tutorial note: Reference to the Exposure Draft ISA 550 Related Parties (Revised and Redrafted) requirement for both
general and specific management representations will be awarded credit.
Review the terms of any written confirmation of the amount, such as a signed agreement or invoice, checking whether
any interest is due to Pulp Co. The terms should be reviewed for details of any security offered, and the nature of the
consideration to be provided in settlement.
From discussion with Peter Sheffield, develop an understanding of the business purpose of the transaction, particularly
to understand whether the balance is a trade receivable or an investment.
Review the board minutes for evidence of any discussion of the transaction and the recoverability of the balance
outstanding.
Obtain the most recent audited financial statements of Jarvis Co and:
– ascertain whether Peter Sheffield is disclosed as the ultimate controlling party or disclosed as a member of key
management personnel,
– scrutinise the disclosure notes to find any disclosure of the transaction, where it should be described as a related
party liability, and
– perform. a liquidity analysis to establish whether the amount can be repaid from liquid assets.

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