贵州省考生：如何利用零散时间学习ACCA？

发布时间：2020-01-10

在我国职称会计师考试中，ACCA考试属于难度比较大的考试，由于严苛的报考条件，备考ACCA考试的朋友大多数都是工作比较忙碌的上班族，那么如何在繁忙的工作中合理安排备考时间对于考生来说就非常重要了。除去完整系统的备考时间外，生活中零散时间也是能够备考的，今天就来教大家如何高效利用零散时间学习ACCA考试，大家可以作为参考。

每天至少一道题

ACCA考试的类型有很多种，主要考察应试人员分析、解决财务工作的能力，同时对计算能力和语言能力也是极大的挑战。所以在平时的备考中是一定缺少不了习题的辅助的。建议大家每天至少要做一套ACCA真题训练，每道小问控制在8分钟左右，这就足够大家利用空闲时间进行做题。

生活空档看考点

在上班路上看新闻时间，午休后的看剧时间在备考期间大家都可以转换成“高会学习时间”，带上《轻松过关》辅导书，看里面的“考点精讲”，让你在短时间内了解学习内容。你可以选择将学过的知识点复习一遍，或者将要学习的知识点提前预习一遍，要知道只有多一份努力才能多一份胜算。

备考笔记随身带

很多考生在备考中有记笔记或者是记错题本的好习惯，将整理的内容随身携带，空闲时间可以随时拿出来进行学习也是不错的选择。选择自己整理的笔记可以加深学习的印象，在考试的过程中也能当成考试资料带入考场，寻找知识点也会更快。

用完整时间来学习，用零散时间来备考，两者结合高效备考!

以上就是为大家准备的备考方法，希望对大家有所帮助，预祝大家都能轻松过ACCA考试~加油~

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.

(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be

financially viable, assuming that all other data remain unchanged. (4 marks)

正确答案：

 

(c) Increasing the revaluation reserve to $300,000 by revaluing goodwill from $800,000 to $1,000,000.

(1 mark)

正确答案：
(c) IFRS 3 Business combinations does not allow goodwill to be revalued upwards.

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