2020ACCA国际会计师考试北京市学霸是怎样计划备考的?

发布时间：2020-01-10

全科通过ACCA这件事，说起来容易做起来难。不过虽然难，每年通过全科考试的也大有人在。51题库考试学习网分析得出了一次性成功通过ACCA考试所需要的4大特质。

一：从不临时抱佛脚

3月考季刚结束时，考友群里一大波人表示：终于考完了，可以恢复到天天王者农药，晚晚吃鸡的生活了。初听起来没毛病，但仔细分析下就能看出，说出这些话的考生，在备考中采取的是突击的方式。即，平时尽情地玩，考试临头才忽然转换生活方式，将复习重新摆回首位，有时甚至为了复习修仙脱发。生动诠释了“人有多大胆，复习拖多晚”。看起来很励志，但用这种复习方式，生活和考证都会被影响，复习效果也会大打折扣。

在A考试上，考前突击的效果非常有限。进入大学之后，“考前突击”似乎成了大学生们应对考试的普遍方式。尤其是文科类专业，名词解释加选择题都能占去80分以上的内容，所以不少考生应对考试周的方法就是考前“刷夜”。约上三五好友，去图书馆狠狠背一晚上，将两张A4纸上的考试重点填鸭式地装进大脑，效果也是立竿见影，通常在考试里60分飘过问题不大。但这种方式比较适合记忆型科目，对于ACCA这样需要理解的内容较多的科目，就显得力不从心了。

A考试在内容上分为知识和原理两部分，前期打基础，需要记忆的知识点比较多，但越到后期，越考查考生的思维能力。偏偏在思维能力上，只有通过不断的练习来掌握，从来没有捷径可走。所以考前突击并非打开ACCA考试的正确方式。

那些成功的考生们，总是能保持一个平稳的复习进度，每天的学习时间和游戏时间互不侵占，学习生活两不误。

二：说到做到，有执行力

太多的备考经验在强调制定复习计划的重要性，然而，多少人在复习计划指定完第二天就起不来床?

每个人都会计划，但并不是每个人都有执行计划的能力。考试和人生中的大多数挑战一样，需要一份坚定不移，说到做到的气概才能终取得胜利。

前不久，在微博上看到了这么一条消息，一位外卖小哥利用每天下班后的一两个小时来学习，就为了准备一个证书考试。要说工作忙碌或是生活条件不允许，谁又有这位外卖小哥条件差呢?这位外卖小哥在面对记者询问时回答说，送外卖只是暂时的，考证是为了以后找新的工作。

许多考生们也一样，考证的 初动机就是为了摆脱现在的岗位和不满意的薪水，在职场走的更高。但即便有这样的动机，许多人却没有相应的执行力将自己的决定变为现实。

执行力差这件事， 大的坏处是会损害自信。一次计划未能成功执行，往往会导致对于自己能力的怀疑，次数多了之后，就更不敢再制定计划了，“随缘”“佛系”考生，就诞生了。

其实，在执行力上，不必非得逆着自己的生活习惯来制定计划。一个明明不习惯早起的人，就不必设定每天7点起床，假如将每天的计划定为起床之后学习两个小时，那么执行起来会容易很多。

三：善于总结归纳

一些对自己要求较高的考生在复习时，会设计类似高考那样的3轮复习方案。第一轮吃透课本，第二轮刷题为主，第三轮总结归纳。而事实上，在总结归纳上，很考验每个考生的能力。

在ACCA复习上流行一句话，客观题考的是点，主观题考的是面。ACCA考到 后会发现，如何形成这个面才是问题关键所在。而历年高分通过ACCA的那些考生们都有自己的总结归纳法宝。

去年在P2科目拿过全球第一的高顿财经何同学在谈到自己备考ACCA的经验时，曾反复强调一个词“自己的套路”。具体来说，在备考中的三个阶段，何同学都提到了归纳总结这一步骤。在听课和看书之后，何同学会给每一章的课堂笔记做一个汇总，从零散的语句中，画出一张清晰的，逻辑紧密的思维导图。这张图中文字的内容并不会很多，但非常切中肯，将每一章的内容全部囊括在内，形成一张有机的知识网络。

在刷习题集时也一样，何同学会将自己第一遍遭遇的难题，错题全部做上记号，过后再对照参考答案找出自己的遗漏的知识点，以及重要的，思路问题。用何同学的话说，千万不要记答案，而应该记思路。因为记答案后，假如考试时对部分内容没把握，那整个答案可能都会写错。而记下思路之后，即便忘记了参考答案的原文，用自己的语言来重新组织一遍，终也会拿到分数。甚至说，ACCA官方正是鼓励考生结合自己的经验来作答。而显然，根据自己经验作答的前提，也是对于自己经验的总结。

四：合理安排考试顺序

ACCA一共15门课程共分为两个阶段，分别是F阶段和P阶段，其中又分为几个部分，F1-F3属于知识课程部分，F4-F9属于技能课程部分，SBL-SBR属于核心课程部分，P4-P7(选修两门)属于选修课程部分。考生只需通过13门考试即可。

然后51题库考试学习网建议大家，ACCA在各阶段中确实是可以跳科目考试的，比如F阶段里，你可以先考F3，再考F1，这没有问题，P阶段你可以先考P3再考P1，这没有问题。所以，大家可以先报考自己擅长的或者说难度相对较容易的报考，根据自己的能力来定，也不用一个考季非要报满4个科目，报2个左右，给自己的复习压力也不算太大。

总而言之，俗话说滴水石穿，因此日常的积累和努力是成功通过考试的最有效的方法，没有任何途径可以走的。最后51题库考试学习网提前祝你成功通过ACCA考试。

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。

3 At a recent international meeting of business leaders, Seamus O’Brien said that multi-jurisdictional attempts to

regulate corporate governance were futile because of differences in national culture. He drew particular attention to

the Organisation for Economic Co-operation and Development (OECD) and International Corporate Governance

Network (ICGN) codes, saying that they were, ‘silly attempts to harmonise practice’. He said that in some countries,

for example, there were ‘family reasons’ for making the chairman and chief executive the same person. In other

countries, he said, the separation of these roles seemed to work. Another delegate, Alliya Yongvanich, said that the

roles of chief executive and chairman should always be separated because of what she called ‘accountability to

shareholders’.

One delegate, Vincent Viola, said that the right approach was to allow each country to set up its own corporate

governance provisions. He said that it was suitable for some countries to produce and abide by their own ‘very

structured’ corporate governance provisions, but in some other parts of the world, the local culture was to allow what

he called, ‘local interpretation of the rules’. He said that some cultures valued highly structured governance systems

while others do not care as much.

Required:

(a) Explain the roles of the chairman in corporate governance. (5 marks)

正确答案：
(a) Roles of the chairman in corporate governance
The chairman is the leader of the board of directors in a private or public company although other organisations are often run
on similar governance lines. In this role, he or she is responsible for ensuring the board’s effectiveness as a unit, in the service
of the shareholders. This means agreeing and, if necessary, setting the board’s agenda and ensuring that board meetings
take place on a regular basis.
The chairman represents the company to investors and other outside stakeholders/constituents. He or she is often the
‘public face’ of the organisation, especially if the organisation must account for itself in a public manner. Linked to this,
the chairman’s roles include communication with shareholders. This occurs in a statutory sense in the annual report
(where, in many jurisdictions, the chairman must write to shareholders each year in the form. of a chairman’s statement)
and at annual and extraordinary general meetings.
Internally, the chairman ensures that directors receive relevant information in advance of board meetings so that all
discussions and decisions are made by directors fully apprised of the situation under discussion. Finally, his or her role
extends to co-ordinating the contributions of non-executive directors (NEDs) and facilitating good relationships between
executive and non-executive directors.

1 Bailey’s is a large toy manufacturer based in a traditional industrial region. Established in the 1970s, it has faced many changes in the market and survived. This has been due in part to employing a largely unskilled low paid staff,and maintaining its main advantage, that of low production costs based on low pay. Most of the production involves repetitive and boring work with little challenge and opportunity for innovation. Although many of the employees have

been with the company for some time, there has been a high level of employee turnover.

However, an unhappy atmosphere has been apparent for some time. There has been a number of instances ofarguments between the staff, friction between different departments, disturbance, low morale, poor production and general unrest, made worse recently by a decline in business which may lead to staff reduction and redundancy. Poor pay is leading to family problems that are affecting the commitment and motivation of the employees.

The business was recently sold to the new owner, Rebecca Stonewall. She is concerned that the negative atmosphere she has found will harm the prospects of the business and is determined to address the issues that have become apparent.

She has therefore decided that it is time to take account of opinions and views of the employees in an attempt both to identify the problems and to resolve them. She has appointed external counsellors since she thinks that a programme of individual counselling might be appropriate and is also of the opinion that some form. of different or improved approach to motivation might be the answer to the problems at Bailey’s.

Required:

(a) Define the role that the external counsellor must fulfil at Bailey’s. (3 marks)

正确答案：
1 One of the many skills that managers are called upon to use is counselling. Situations often arise in the workplace where particular and careful people-centred skills are required. It is important that managers understand exactly what counselling involves and the delicate skills involved. In addition, many problems identified by counselling can be resolved through appropriate methods of motivation. Widening and deepening interest in the organisation and its many tasks and departments is a tried and tested method
for motivating employees. However, financial rewards remain a strong and important motivator.
(a) The external counsellor’s role must be as ‘a person who takes on the role of counsellor and agrees explicitly to offer time,attention, advice, guidance and support to another person (or persons) temporarily in the role of client’.

(ii) Explain the ethical tensions between these roles that Anne is now experiencing. (4 marks)

正确答案：
(ii) Tensions in roles
On one hand, Anne needs to cultivate and manage her relationship with her manager (Zachary) who seems convinced
that Van Buren, and Frank in particular, are incapable of bad practice. He shows evidence of poor judgment and
compromised independence. Anne must decide how to deal with Zachary’s poor judgment.
On the other hand, Anne has a duty to both the public interest and the shareholders of Van Buren to ensure that the
accounts do contain a ‘true and fair view’. Under a materiality test, she may ultimately decide that the payment in
question need not hold up the audit signoff but the poor client explanation (from Frank) is also a matter of concern to
Anne as a professional accountant.

1 Oliver Hoppe has been working at Hoopers and Henderson accountancy practice for eighteen months. He feels that

he fits in well, especially with his colleagues and has learnt a lot from them. However, he feels that the rules and

regulations governing everyday activities and time keeping are not clear.

Oliver does not get on well with his line manager, David Morgan. There appears to be a clash of personalities and

reluctance on David Morgan’s part to deal with the icy atmosphere between them after David was asked by one of

the accounting partners to give Oliver a job. For the past three months Oliver has gone to lunch with his fellow workers

and always returned to work with them or before them. In fact they all have returned to work about ten minutes late

on several previous occasions. After the third time, Oliver was called into David Morgan’s office and given an oral

warning about his time keeping.

Oliver was not permitted to argue his case and none of the other staff who returned late were disciplined in this way.

On the next occasion the group was late returning from lunch, David Morgan presented Oliver with a written warning

about his time keeping.

Yesterday, Oliver was five minutes late returning to work. His colleagues returned after him. David Morgan gave Oliver

notice and told him to work until the end of the week and then collect his salary, the necessary paperwork and to

leave the practice.

There is a partner responsible for human resources. Oliver has come to see the partner to discuss the grievance

procedures against David Morgan for his treatment and about what Oliver regards as unfair dismissal.

Required:

(a) Describe the six stages of a formal disciplinary procedure that an organisation such as Hoopers and

Henderson should have in place. (12 marks)

正确答案：

1 Overview
A grievance occurs when an individual thinks that he or she has been wrongly treated by colleagues or management, especially
in disciplinary matters. An unresolved feeling of grievance can often lead to further problems for the organisation. The purpose of
procedures is to resolve disciplinary and grievance issues to the satisfaction of all concerned and as early as possible.
If a grievance perceived by an employee is not resolved, then conflict and discontent can arise that will affect the work of the
individual and the organisation. Accountants as managers need to be aware of the need to resolve grievances satisfactorily and
professionally.
The fundamental basis of organisational disciplinary and grievance procedures is that they must be explicitly clear and accessible
to all.
Part (a):
An official and correctly applied disciplinary procedure has six steps which should be followed in the correct order and applied
equitably.
The Informal Talk.
This is the first step. If the disciplinary matter is of a minor nature and the individual has had until this occasion a good record,
then an informal meeting can often resolve the issue.
Reprimand or Oral Warning.
Here the manager draws the attention of the employee to unsatisfactory behaviour, a repeat of which could lead to formal
disciplinary proceedings.
Official or Written Warning.
A written warning is a serious matter. It draws the attention of the offending employee to a serious breach of conduct and remains
a recorded document on the employee’s employment history.
Such written documents can be used as evidence if further action is taken, especially dismissal.
Suspension or Lay-off.
If an offence is of a serious nature, if the employee has repeated an earlier offence or if there have been repeated problems then
an employee may be suspended from work for a period of time without pay.
Demotion.
This is a situation where an employee is demoted to a lower salary or position within an organisation. This is a very serious step
to take and can be regarded as a form. of internal dismissal. This course of action can have negative repercussions because the
employee concerned will feel dissatisfied and such feelings can affect their own work and that of others.
Dismissal.
This is the ultimate disciplinary measure and should be used only in the most extreme cases. As with demotion, the dismissal of
a staff member can lead to wider dissatisfaction amongst the employees.
The employee may nominate a representative at any stage of the procedure, especially at the more serious stages.

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