如何帮助四川省考生高效的学习ACCA考试?

发布时间：2020-01-10

2020年已经到来，第一次ACCAer们对考试已经了解了多少了呢？一点也不了解也不用担心，51题库考试学习网帮助大家收集到了一些关于考试的高效学习技巧，希望对备考的你有多帮助，现在且随51题库考试学习网，告诉你怎有哪些技巧吧：

复习的首要任务是巩固和加深对所学知识的理解和记忆。首先，要根据教材的知识体系确定好一个中心内容，把主要精力集中在教材的中心、重点和难点上，不真正搞懂，决不放松。其次，要及时巩固，防止遗忘。复习最好在遗忘之前，倘若在遗忘之后，效率就低了。复习还要经常，不能一曝十寒。

对于一个新人而言，刚刚学ACCA，肯定都在想：我是报班呢还是报班呢？报班的话该选择什么样的辅导班？其次，如果自学的话有没有希望？

首先，明确一点，无论是否报班学习，最终决定成败的还是自己。

其次ACCA学习是一个由浅入深、由简到难的过程。对于学习能力好的大神来说，选择自学也是没有问题的!但是这个过程会耗时耗力，难抓住重点，如果有高顿经验丰富的老师身经百战总结出来的重要知识点，将会如虎添翼!

最后自学备考ACCA的过程重在坚持，但是大多数人都会被周围的事情分散注意力而导致备考意志力不够坚定，最后的结果也很失败。而报高顿ACCA面授课，除了有专业讲师系统性的讲解，针对性的答疑，能遇到许多志同道合的小伙伴，互相鼓励，互相监督，更有负责的学管团队全程及时提醒沟通，帮你克服意志力薄弱的问题，早日全科通关。

学习acca是否有必要参加辅导班

根据每个人的基础来判别，有些基础比较好的考生，简单的科目完全自学，难点科目自己看看网课就可以顺利通过了；基础一般的同学大部分科目需要借助网课的帮助来通过考试；基础较差的同学可能就需要面授课老师来帮忙了。不管哪个级别的考生，基本上是不太可能不借助任何辅导通过的。

基础较差的考生参加ACCA辅导班跟着老师学习，会轻松很多，也会节省很多时间，自己自学不知道重点，遇到知识点要弄很久才弄明白，比较费劲。

所以考生们可以根据自己的情况来安排辅导的力度哦。

具体的备考步骤分为以下四步：

第一步是拿2-3套ACCA真题，自己扫一遍所有的题干，可以不看题目，然后用这几套真题总结一下出题的套路和重点的知识点。ACCA的考试中重要的知识点一定是每年都出的，用这几套完全可以总结出重要知识点。当然如果真的基础不错，可以拿一套真题先做一下，然后你就有动力去进行后续的复习了。

第二步是看书，不过是先根据课本的目录，给自己梳理出来一个框架图，然后结合第一步的总结，所有的重点都一目了然。

第三步就是看书了，ACCA的教材一般会分为16-18个章节，一个章节如果完全投入进去阅读，两个小时完全可以搞明白。更何况最开始还整理出来了重点，那么复习详略得当，这个时间是足够的。还要注意一下就是每个章节如果真题中有考到这个章节的知识点，BPP的教材是会给出提示的，务必保证每个章节在学习完做一道题，总结答题思路。

最后一步是真题，一具体就要做的真题数目决定。51题库考试学习网建议大家有时间就尽量多做题，虽然题海战术不算什么高端的战术，但它却是最有用的。用来检测知识点是否掌握，如果是重要知识点没掌握，务必要回去复习了。

总结必考题的答题套路，就想F7/P2的合并报表，一定有它必备的一些步骤一样，这些必考题一定有每年都要做的相同部分。

完全的考前模拟，看看考试的时候如何安排时间比较合理。

以上就是关于备考ACCA考试的相关经验分享，你Get到了吗？俗话说，好的开始是成功的一半，大家要积极地认真地备考ACCA考试哦，要相信你所付出的一定会得到结果的~

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。

(c) (i) Explain the inheritance tax (IHT) implications and benefits of Alvaro Pelorus varying the terms of his

father’s will such that part of Ray Pelorus’s estate is left to Vito and Sophie. State the date by which a

deed of variation would need to be made in order for it to be valid; (3 marks)

正确答案：
(c) (i) Variation of Ray’s will
The variation by Alvaro of Ray’s will, such that assets are left to Vito and Sophie, will not be regarded as a gift by Alvaro.
Instead, provided the deed states that it is intended to be effective for IHT purposes, it will be as if Ray had left the assets
to the children in his will.
This strategy, known as skipping a generation, will have no effect on the IHT due on Ray’s death but will reduce the
assets owned by Alvaro and thus his potential UK IHT liability. A deed of variation is more tax efficient than Alvaro
making gifts to the children as such gifts would be PETs and IHT may be due if Alvaro were to die within seven years.
The deed of variation must be entered into by 31 January 2009, i.e. within two years of the date of Ray’s death.

(c) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:

(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.

You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)

正确答案：

 

(c) Your firm has provided financial advice to the Pholey family for many years and this has sometimes involved your

firm in carrying out transactions on their behalf. The eldest son, Esau, is to take up a position as a senior

government official to a foreign country next month. (4 marks)

Required:

Identify and comment on the ethical and other professional issues raised by each of these matters and state what

action, if any, Dedza should now take.

NOTE: The mark allocation is shown against each of the three situations

正确答案：
(c) Financial advisor
■ Customer due diligence (CDD) and record-keeping measures apply to designated non-financial businesses and
professions (such as Dedza) who prepare for or carry out certain transactions on behalf of their clients.
■ Esau is a ‘politically exposed person’ (‘PEP’) (i.e. an individual who is to be entrusted with prominent public functions
in a foreign country).
■ Dedza’s business relationships with Pholey therefore involve reputational risks similar to those with Esau. In addition
to performing normal due diligence measures Dedza should:
? have risk management systems to have determined that Esau is a PEP;
? obtain senior partner approval for maintaining business relationships with such customers;
? take reasonable measures to establish the source of wealth and source of funds;
? conduct enhanced ongoing monitoring of the business relationship.
■ Dedza can choose to decline to act for Pholey and/or Esau (if asked).
■ If the business relationship is to be continued senior partner approval should be obtained for any transactions carried
out on Pholey’s behalf in future.
Tutorial note: The Pholey family is not described as an audit client therefore no familiarity threat arises in relation to an
audit (the family may not have any involvement in entities requiring an audit).

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