2020ACCA国际会计师考试安徽省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。

4 Assume today’s date is 5 February 2006.

Joanne is 37, she was born and until 2005 had lived all her life in Germany. She recently married Fraser, aged 38,

who is a UK resident, but who worked briefly in Germany. They have no children.

The couple moved to the UK to live permanently on 9 October 2005. Joanne was employed by an American company

in Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from the

American company were ￡5,000 per month. Joanne has not remitted any of the income she earned in Germany prior

to her arrival in the UK.

Joanne resigned from her job at the end of November 2005. The company did not hold her to the three months notice

stipulated in her contract, but still paid her for that period. In total, Joanne paid ￡4,200 in UK income tax under PAYE

for the tax tear 2005/06.

Joanne also wishes to sell the shares she holds in a German listed company. The shareholding cost the equivalent of

￡3,500 in September 1986, and its current value is ￡21,500. She intends to sell the shares in March 2006 and to

invest the proceeds from the sale in the UK. Joanne has made no other capital disposals in the year.

Prior to her leaving employment, Joanne investigated the possibility of starting her own business providing a German

translation service for UK companies, and took some advice on the matter. She paid consultancy fees of ￡5,000

(excluding value added tax (VAT)) and bought a computer for ￡2,000 (excluding VAT), both on 23 October 2005.

Joanne started trading on 1 December 2005. She made sales of ￡2,000 in December, and estimates that her sales

will rise by ￡1,000 every month to a maximum of ￡7,000 per month. Joanne believes that her monthly expenses of

￡400 (excluding VAT) will remain constant. Her year end will be 31 March, and the first accounts will be drawn up

to 31 March 2006.

Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT and

is unsure what is required of her in this respect.

Required:

(a) State, giving reasons, whether Joanne will be treated as resident or non-resident in the UK for the year of

assessment 2005/06, together with the basis on which her income and gains of that year will be subject to

UK taxation. (3 marks)

正确答案：
(a) Joanne will be treated as UK resident from the day she arrives in the UK, as she has stated her intention to move permanently
to the UK. Her income from this point will be taxable in the UK, although she will receive a full personal allowance
(unapportioned) for the year. Income earned in the UK will be taxable, but income earned abroad in Germany will not be
taxed unless it is remitted to the UK.
Although Joanne is UK resident, she is not UK domiciled. Thus, while capital gains on UK assets will be taxable, gains on
assets held overseas are taxable only to the extent that the proceeds of the sale are remitted to the UK. As Joanne intends to
remit the proceeds from selling her shares in Germany, the gain will be taxable in the UK.

(ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments are

due and identify any further issues relevant to Galileo relating to the payments. (3 marks)

正确答案：
(ii) Payment by instalments
The inheritance tax can be paid by instalments because Messier Ltd is an unquoted company controlled by Kepler at
the time of the gift and is still unquoted at the time of his death.
The tax is due in ten equal annual instalments starting on 30 November 2008.
Interest will be charged on any instalments paid late; otherwise the instalments will be interest free because Messier is
a trading company that does not deal in property or financial assets.
All of the outstanding inheritance tax will become payable if Galileo sells the shares in Messier Ltd.
Tutorial note
Candidates were also given credit for stating that payment by instalments is available because the shares represent at
least 10% of the company’s share capital and are valued at ￡20,000 or more.

(c) Explain how Perfect Shopper might re-structure its downstream supply chain to address the problems

identified in the scenario. (10 marks)

正确答案：
(c) A number of opportunities appear to exist in the downstream supply chain.
As already mentioned above, Perfect Shopper can revisit its contract distribution arrangements. At present, distribution to
neighbourhood shops is in the hands of locally appointed contract distributors. As already suggested, it may be possible to
contract one integrated logistics company to carry out both inbound and outbound logistics, so gaining economies of scale
and opportunities for branding.
One of the problems identified in the independent report was the inflexibility of the ordering and delivering system. The
ordering system appears to be built around a fixed standard delivery made every two weeks, agreed in advance for a three
month period. Variations can be made to this standard order, but only increases – not decreases. Presumably, this
arrangement is required to allow Perfect Shopper to forecast demand over a three month period and to place bulk orders to
reflect these commitments. However, this may cause at least two problems. The first is that participating shops place a
relatively low standard order and rely on variations to fulfil demand. This causes problems for Perfect Shopper. Secondly, any
unpredictable fall in demand during the three month period leads to the shop having storage problems and unsold stock. This
potentially creates problems for the shop owner, who may also begin to question the value of the franchise. Hence Perfect
Shopper might wish to consider a much more flexible system where orders can be made to match demand and deliveries
can be made as required. This would also remove the requirement for a three monthly meeting between the franchisee andthe sales representative from Perfect Shopper. Investments in IT systems will be required to support this, with participating
shops placing orders over the Internet to reflect their requirements. This move towards a more flexible purchasing arrangement
may also make the outsourcing of warehousing and distribution even more appealing.
Perfect Shopper may also wish to investigate whether they can also provide value added services to customers, which not
only simplify the ordering system but also allow the shop managers to better understand their customers and fulfil their
requirements. The supply chain may legitimately include the customer’s customers, particularly for franchisers. This is already
acknowledged because Perfect Shopper produces tailored marketing material aimed at the end-consumer. Point of Sales (PoS)
devices feeding information back to Perfect Shopper would allow sales information to be analysed and fed back to the
shopkeeper as well as allowing automatic replenishment based on purchasing trends. However, this may be culturally difficult
for independent neighbourhood shopkeepers to accept. Furthermore, it would potentially include information outside the
products offered by Perfect Shopper and the implications of this would have to be considered. However, a whole shop sales
analysis might be a useful service to offer existing and potential franchisees.
Customers are increasingly willing to order products over the Internet. It seems unlikely that individual shopkeepers would be
able to establish and maintain their own Internet-based service. It would be useful for Perfect Shopper to explore the potential
of establishing a central website with customers placing orders from local shops. Again there are issues about scope, because
Perfect Shopper does not offer a whole-shop service. However, Michael de Kare-Silver has identified groceries as a product
area that has good potential for Internet purchase. In his electronic shopping potential test any product scoring over 20 hasgood potential. Groceries scored 27.

You are the manager responsible for performing hot reviews on audit files where there is a potential disagreement

between your firm and the client regarding a material issue. You are reviewing the going concern section of the audit

file of Dexter Co, a client with considerable cash flow difficulties, and other, less significant operational indicators of

going concern problems. The working papers indicate that Dexter Co is currently trying to raise finance to fund

operating cash flows, and state that if the finance is not received, there is significant doubt over the going concern

status of the company. The working papers conclude that the going concern assumption is appropriate, but it is

recommended that the financial statements should contain a note explaining the cash flow problems faced by the

company, along with a description of the finance being sought, and an evaluation of the going concern status of the

company. The directors do not wish to include the note in the financial statements.

Required:

(b) Consider and comment on the possible reasons why the directors of Dexter Co are reluctant to provide the

note to the financial statements. (5 marks)

正确答案：
(b) Directors reluctance to disclose
The directors are likely to have several reasons behind their reluctance to disclose the note as recommended by the audit
manager. The first is that the disclosure of Dexter Co’s poor cash flow position and perilous going concern status may reflect
badly on the directors themselves. The company’s shareholders and other stakeholders will be displeased to see the company
in such a poor position, and the directors will be held accountable for the problems. Of course it may not be the case that
the directors have exercised poor management of the company – the problems could be caused by external influences outside
the control of the directors. However, it is natural that the directors will not want to highlight the situation in order to protect
their own position.
Secondly, the note could itself trigger further financial distress for the company. Dexter Co is trying to raise finance, and it is
probable that the availability of further finance will be detrimentally affected by the disclosure of the company’s financial
problems. In particular, if the cash flow difficulties are highlighted, providers of finance will consider the company too risky
an investment, and are not likely to make funds available for fear of non-repayment. Existing lenders may seek repayment of
their funds in fear that the company may be unable in the future to meet repayments.
In addition, the disclosures could cause operational problems, for example, suppliers may curtail trading relationships as they
become concerned that they will not be paid, or customers may be deterred from purchasing from the company if they feel
that there is no long-term future for the business. Unfortunately the mere disclosure of financial problems can be self-fulfilling,
and cause such further problems for the company that it is pushed into non-going concern status.
The directors may also be concerned that if staff were to hear of this they may worry about the future of the company and
seek alternative employment, which could lead in turn to the loss of key members of staff. This would be detrimental to the
business and trigger further operational problems.
Finally, the reluctance to disclose may be caused by an entirely different reason. The directors could genuinely feel that the
cash flow and operational problems faced by the company do not constitute factors affecting the going concern status. They
may be confident that although a final decision has not been made regarding financing, the finance is likely to be forthcoming,
and therefore there is no long-term material uncertainty over the future of the company. However audit working papers
conclude that there is a significant level of doubt over the going concern status of Dexter Co, and therefore it seems that the
directors may be over optimistic if they feel that there is no significant doubt to be disclosed in the financial statements.

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