考生须知!如何利用碎片化时间学习ACCA!

发布时间：2020-05-09

很多小伙伴报考了ACCA考试，担心自己学习时间不够学不好，今天51题库考试学习网为大家分享一下如何利用碎片化时间学习！

一、充分了解备考科目情况

科目知识点是较系统的，还是较零散琐细的，该科目是计算偏多还是文字分析偏多。对于较零散的知识点以及需要反复记忆的知识点，建议考生在学习过程中做好笔记整理，对一些重点知识强化理解和记忆，比如利用吃完午饭到下午上课之前的一小段空闲时间，打开笔记本看几眼，别小看这几分钟时间，这对于强化记忆是比较有用的。

例如审计这门科目，很多考生反映这是一门“玄学”，原因一是大部分考生没有实操经验，二是知识点较多，对理解记忆的要求较高。这门科目要求考生掌握审计程序，掌握针对财务报表上不同科目认定的实质性审计程序，确保审计师获得充分恰当的审计证据，出具正确的审计报告。

这些知识点存在一定的逻辑联系，但看起来又有一点琐细，考生在整理好笔记之后，可要求自己每天利用睡觉前十分钟把某个科目的实质性审计程序默读一遍，熟悉常见的考点重点和难点。

二、养成良好的时间规划习惯

要想在漫长的A考过程中利用好这一点点时间，确实需要自己对所需要做的事有一个良好的规划。如果你每天要求自己睡前花两分钟看词，那大概半年时间你已经大致了解了13门科目的重点词汇，而半年时间正常的考试进度为通过两至四门，掌握专业词汇将为你接下来的课程学习打下一定的基础。

三、提高时间利用率

现在每个人手机上都安装有各类APP,在我们做好时间规划后，要理智的抵制住会影响自己学习的诱惑。特别是在考前，要提高学习的专注度。在这里值得注意的一点是，“将时间碎片化”和“利用好碎片化时间”是两个不同的概念。如果我们有整块较完整的时间来做一件事，大可不必将时间碎片化，在某个时间段只做一件事可以提高时间的利用效率。

碎片化的时间在我们日常中是很多的，怎样把这简短琐碎的时间利用得有价值，取决于你的想法和行动。从长远来看，如果每天进步一点点，其带来的效益是巨大的。

好的，以上就是今天51题库考试学习网为大家分享的全部内容，在此，51题库考试学习网祝愿大家取得好成绩并在未来的工作道路上一帆风顺！如有其他疑问请继续关注51题库考试学习网！

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。

(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.

3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred tax

provision for their company. They are quite surprised at the impact on the provision caused by changes in accounting

standards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-based

Payment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 and

the directors are unsure how the deferred tax provision will be calculated in its financial statements ended on that

date including the opening provision at 1 November 2003.

Required:

(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferred

taxation under IAS12 ‘Income Taxes’. (5 marks)

正确答案：

(a) (i) IAS12 ‘Income Taxes’ adopts a balance sheet approach to accounting for deferred taxation. The IAS adopts a full
provision approach to accounting for deferred taxation. It is assumed that the recovery of all assets and the settlement
of all liabilities have tax consequences and that these consequences can be estimated reliably and are unavoidable.
IFRS recognition criteria are generally different from those embodied in tax law, and thus ‘temporary’ differences will
arise which represent the difference between the carrying amount of an asset and liability and its basis for taxation
purposes (tax base). The principle is that a company will settle its liabilities and recover its assets over time and at that
point the tax consequences will crystallise.

Thus a change in an accounting standard will often affect the carrying value of an asset or liability which in turn will
affect the amount of the temporary difference between the carrying value and the tax base. This in turn will affect the
amount of the deferred taxation provision which is the tax rate multiplied by the amount of the temporary differences(assuming a net liability for deferred tax.)

 

8 Which of the following statements about accounting concepts and conventions are correct?

(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.

(2) The substance over form. convention means that the economic substance of a transaction should be reflected in

the financial statements, not necessarily its legal form.

(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until

realised.

(4) The application of the prudence concept means that assets must be understated and liabilities must be overstated

in preparing financial statements.

A 1 and 3

B 2 and 3

C 2 and 4

D 1 and 4.

正确答案：B

(ii) If a partner, who is an actuary, provides valuation services to an audit client, can we continue with the audit?

(3 marks)

Required:

For each of the three questions, explain the threats to objectivity that may arise and the safeguards that

should be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions above.

正确答案：
(ii) Actuarial services to an audit client
IFAC’s ‘Code of Ethics for Professional Accountants’ does not deal specifically with actuarial valuation services but with
valuation services in general.
A valuation comprises:
■ making assumptions about the future;
■ applying certain methodologies and techniques;
■ computing a value (or range of values) for an asset, a liability or for a business as a whole.
A self-review threat may be created when a firm or network firm2 performs a valuation for a financial statement audit
client that is to be incorporated into the client’s financial statements.
As an actuarial valuation service is likely to involve the valuation of matters material to the financial statements (e.g. the
present value of obligations) and the valuation involves a significant degree of subjectivity (e.g. length of service), the
self-review threat created cannot be reduced to an acceptable level of the application of any safeguard. Accordingly:
■ such valuation services should not be provided; or
■ the firm should withdraw from the financial statement audit engagement.
If the net liability was not material to the financial statements the self-review threat may be reduced to an acceptable
level by the application of safeguards such as:
■ involving an additional professional accountant who was not a member of the audit team to review the work done
by the actuary;
■ confirming with the audit client their understanding of the underlying assumptions of the valuation and the
methodology to be used and obtaining approval for their use;
■ obtaining the audit client‘s acknowledgement of responsibility for the results of the work performed by the firm; and
■ making arrangements so that the partner providing the actuarial services does not participate in the audit
engagement.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签