广西考生注意：怎么才能避免ACCA考试失分?

发布时间：2020-01-10

51题库考试学习网结合了历年高分学霸们的心得体会后，得出了避免ACCA考试丢分7个小技巧，希望对备考的你有多帮助，现在51题库考试学习网就来告诉你怎样避免失分：

01填写信息，稳定情绪

试卷发下来后，立即忙于答题是不科学的，应先填写信息，写清姓名和准考证号等，这样做不仅是考试的要求，更是一剂稳定情绪的“良药”。等待自己的心情有所平静的时候，在慢慢地开始做题，尽快找到考试状态。

02总揽全卷，区别难易

打开试卷，看看哪些是基础题，哪些是中档题，哪些是难题或压轴题，按先易后难的原则，确定解题顺序，逐题进行解答。将低难度的题拿全分、中等难度的题不丢分、高难度的题尽可能多拿分。

力争做到“巧做低档题，题题全做对;稳做中档题，一分不浪费;尽力冲击高档题，做错也无悔。

03认真审题，灵活答题

审题要做到一不漏掉题，二不看错题，三要审准题，四要看全题目的条件和结论。

审题中还要灵活运用知识，发现和寻找简捷的解题方法。其实，所有的问题都是回归本质的知识点的。抓准知识要点即可，难题迎刃而解。

04过程清晰，稳中求快

一要书写清晰，速度略快；

二要一次成功；

三要提高答题速度；

四要科学使用草稿纸；

五要力求准确，防止欲速不达。

（当然这也是根据考生的能力而定的，总而言之准确率第一）

05心理状态，注意调节

考试中，要克服满不在乎的自负心理，要抛弃“胜败在此一举”的负重心理，要克服畏首畏尾的胆怯心理。面对难、中、易的试卷，调节好心理，积极应对。

（面对简单的题不骄傲放纵，以免马虎失分。面对十分困难的题不慌张焦急，将自己能解答的先上去，然后慢慢回忆背诵和复习的知识要点）

06尽量多做，分分必争

ACCA考试评分，多按步骤、按知识点给分、按要点给分毕竟ACCA考试费用不低。

通常来说，考试时间是不够的，因此，考生在答题时，就要会多少，答多少，哪怕是一条辅助线，一个符号，一小段文字，都可写上，没有把握也要敢于写，千万不要将不能完全做出或答案算不出的题放弃不做

07抓住“题眼”，构建“桥梁”

一般难题都有个关键点(称之为“题眼”)，抓住了“题眼”，问题就易于解决了。

此外，还要利用相关的知识、规律、信息进行多方联系，构建“桥梁”，找出问题的内在联系，从而构思解题方案，准确、快捷地解决问题。

试纸飘墨香，金笔待启程。忍心为功名，墨汁污纸张。51题库考试学习网预祝参加3月ACCA考季的小伙伴取得好成绩哦~

 

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。

(b) Describe the principal audit work to be performed in respect of the useful lives of Shire Oil Co’s rig platforms.

(6 marks)

正确答案：
(b) Principal audit work – useful life of rig platforms
Tutorial notes: The platforms are just one item of each rig. Candidates should not be awarded marks here for the matters
to be considered in the assessment of useful lives (since this is illustrated in the scenario). No marks will be awarded for
criticising management for estimating useful lives on a per platform. basis or for audit work on depreciation charges/carrying
amounts unrelated to the determination of useful lives.
■ Review of management’s annual assessment of the useful life of each rig at 31 December 2005 and corroboration of
any information that has led to a change in previous estimates. For example, for the abandoned rig, where useful life
has been assessed to be at an end, obtain:
? weather reports;
? incident report supported by photographs;
? insurance claim, etc.
■ Consider management’s past experience and expertise in estimating useful lives. For example, if all lives initially
assessed as short (c. 15 years) are subsequently lengthened (or long lives consistently shortened) this would suggest
that management is being over (under) prudent in its initial estimates.
■ Review of industry comparatives as published in the annual reports of other oil producers.
■ Comparison of actual maintenance costs against budgeted to confirm that the investment needed in maintenance, to
achieve expected life expectancy, is being made.
■ Comparison of actual output (oil extracted) against budgeted. If actual output is less than budgeted the economic life
of the platform. may be:
? shorter (e.g. because there is less oil to be extracted than originally surveyed); or
? longer (e.g. because the rate of extraction is less than budgeted).
Tutorial note: An increase in actual output can be explained conversely.
■ A review of the results of management’s impairment testing of each rig (i.e. the cash-generating unit of which each
platform. is a part).
■ Recalculations of cash flow projections (based on reasonable and supportable assumptions) discounted at a suitable
pre-tax rate.
Tutorial note: As the rigs will not have readily determinable net selling prices (each one being unique and not available
for sale) any impairment will be assessed by a comparison of value in use against carrying amount.
■ Review of working papers of geologist/quantity surveyor(s) employed by Shire supporting estimations of reserves used
in the determination of useful lives of rigs.

3 Clyde Williams is facing a dilemma. He has successfully built up a small family-owned company, Concrete Solutions

Ltd, manufacturing a range of concrete based products used in making roads, pavements and walkways. The

production technology is very low tech and uses simple wooden moulds into which the concrete is poured. As a

consequence he is able to use low skilled and low cost labour, which would find it difficult to find alternative

employment in a region with high unemployment levels. The company has employed many of its workforce since its

creation in 1996. The company’s products are heavy, bulky and costly to transport. This means its market is limited

to a 30-mile area around the small rural town where the manufacturing facility is located. Its customers are a mix of

private sector building firms and public sector local councils responsible for maintaining roads and pavements. By its

nature much of the demand is seasonal and very price sensitive.

A large international civil engineering company has recently approached Clyde with an opportunity to become a

supplier of concrete blocks used in a sophisticated system for preventing coast and riverbank erosion. The process

involves interlocking blocks being placed on a durable textile base. Recent trends in global warming and pressure in

many countries to build in areas liable to flooding have created a growing international market for the patented erosion

prevention system. Clyde has the opportunity to become the sole UK supplier of the blocks and to be one of a small

number of suppliers able to export the blocks to Europe. To do it he will need to invest a significant amount in CAM

(computer aided manufacturing) technology with a linked investment in the workforce skills needed to operate the

new technology. The net result will be a small increase in the size of the labour force but redundancy for a significant

number of its existing workers either unwilling or unable to adapt to the demands of the new technology. Successful

entry into this new market will reduce his reliance on the seasonal low margin concrete products he currently produces

and significantly improve profitability.

One further complication exists. Concrete Solutions is located in a quiet residential area of its home town. Clyde is

under constant pressure from the local residents and their council representatives to reduce the amount of noise and

dust created in the production process. Any move into making the new blocks will increase the pollution problems

the residents face. There is a possibility of moving the whole manufacturing process to a site on a new industrial estate

being built by the council in a rival town. However closure of the existing site would lead to a loss of jobs in the current

location. Clyde has asked for your help in resolving his dilemma.

Required:

(a) Using models where appropriate, advise Clyde on whether he should choose to take advantage of the

opportunity offered by the international company. (12 marks)

正确答案：

SWOT analysis, including his personal liability to manage the strategic change would be useful. There may be a significant
investment in new technology and employee training to make the new blocks. In effect he will be forming a strategic alliance
with the international company and making significant changes to both the value chain and value system. There will be no
need to invest in sales and marketing as this will be the responsibility of its larger partner. As a major strategic option there
is a need to address issues of its suitability, acceptability and feasibility. In terms of suitability the option seems to address
many of the strategic problems attached to his current product range. It is a product that can be sold all year round and into
a much wider geographical market area. It is in terms of acceptability that the dilemma reveals itself and the impact on the
different stakeholders involved – he may find stakeholder mapping and scenario building useful in coming to a decision. As
the owner of the business he needs to assess the risk involved against the likely returns. Feasibility looks reasonably sound– new resources and skills will be needed but affordable and achievable with the support of the partner.

(iii) problems with delegation; (4 marks)

正确答案：
(iii) Problems with delegation are threefold. Firstly, reluctance from managers who are afraid of losing control, who fear that subordinates may carry out the work badly and who are resentful of subordinate development. Secondly, there is the problem of lack of confidence, lack of self confidence in the manager and often a lack of confidence in the subordinates.Thirdly, there are problems of trust; that is the amount of trust the superior has in the subordinate and the trust that the subordinate feels the superior has in him or her.

(b) When a director retires, amounts become payable to the director as a form. of retirement benefit as an annuity.

These amounts are not based on salaries paid to the director under an employment contract. Sirus has

contractual or constructive obligations to make payments to former directors as at 30 April 2008 as follows:

(i) certain former directors are paid a fixed annual amount for a fixed term beginning on the first anniversary of

the director’s retirement. If the director dies, an amount representing the present value of the future payment

is paid to the director’s estate.

(ii) in the case of other former directors, they are paid a fixed annual amount which ceases on death.

The rights to the annuities are determined by the length of service of the former directors and are set out in the

former directors’ service contracts. (6 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(b) Directors’ retirement benefits
The directors’ retirement benefits are unfunded plans which may fall under IAS19 ‘Employee Benefits’.
Sirus should review its contractual or constructive obligation to make retirement benefit payments to its former directors at the
time when they leave the firm. The payments may create a financial liability under IAS32, or may give rise to a liability of
uncertain timing and amount which may fall within the scope of IAS37 ‘Provisions, contingent liabilities and contingent
assets’. Certain former directors are paid a fixed annuity for a fixed term which is payable annually, and on death, the present
value of future payments are paid to the director’s estate. An annuity meets the definition of a financial liability under IAS32,
if there is a contractual obligation to deliver cash or a financial asset. The latter form. of annuity falls within the scope of
IAS32/39. The present value of the annuity payments should be determined. The liability is recognised because the directors
have a contractual right to the annuity and the firm has no discretion in terms of withholding the payment. As the rights to
the annuities are earned over the period of the service of the directors, then the costs should have been recognised also over
the service period.
Where an annuity has a life contingent element and, therefore, embodies a mortality risk, it falls outside the scope of IAS39
because the annuity will meet the definition of an insurance contract which is scoped out of IAS39, along with employers’
rights and obligations under IAS19. Such annuities will, therefore, fall within the scope of IAS37 if a constructive obligation
exists. Sirus should assess the probability of the future cash outflow of the present obligation. Because there are a number of
similar obligations, IAS37 requires that the class of obligations as a whole should be considered (similar to a warranty
provision). A provision should be made for the best estimate of the costs of the annuity and this would include any liability
for post retirement payments to directors earned to date. The liability should be built up over the service period rather than
just when the director leaves. In practice the liability will be calculated on an actuarial basis consistent with the principles in
IAS19. The liability should be recalculated on an annual basis, as for any provision, to take account of changes in directors
and other factors. The liability will be discounted where the effect is material.

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