备考ACCA三阶段的方法

发布时间：2022-05-20

参加过ACCA考试的考生应该都了解，ACCA考试是一门系统性课程，虽然每个章节相关性不大，但也存在一定联系性。所以每个章节都必须认真对待。对生疏冷门的知识点也不能放过,哪里不懂补哪里，不放走任何一个知识点。

51题库考试学习网建议各位考生设计归纳制作各种对比表，通过差异分析记住各个知识点，这样不仅能够对财务会计有一个系统的认识，而且有助于对理论知识的透彻理解与深刻记忆，随之也自然懂得会举一反三，学以致用。

第一阶段：系统学习阶段

首先，通读大纲。了解考试的总体要求和知识点，然后按照所上课程的进度，详细全面的学习每一章节的内容。对不懂的问题以及疑难问题及时与课程老师交流或者与一起考试的考友一起讨论。总之不懂的知识点千万不能过夜，一定要按时及时的解决。

第二阶段：提纲挈领掌握考试重点和难点

认真学习相关课程，根据老师的指导，对重点难点强化记忆，系统性的总结各章的考点。对各章节类似处归纳，加深知识点的综合掌握。好记性不如烂笔头，对学习过程中重点难点以及老师讲课中提到的考点，要亲自动手写一写，关键词要多写几遍，这样印象会更深，还有利于考试时能精准的答出考试要点。

第三阶段：冲刺阶段

说是冲刺，其实这一阶段就比较轻松了。主要是研究以前年度试题和做一些模拟题，熟悉考试题型和提高答题技巧。看书能看明白并不意味着会做题，为了避免眼高手低，考试前必须多做模拟题，并且要严格按照考试时间来做。模拟题是考试的试金石，通过模拟练习，可以查缺补漏，以便合理调整复习时间和内容。另外，限时做题可以提高自己的答题速度，有利于考场上充分发挥。考前的最后一周就不要再做了，这时考生们需要的是自信，可以看一下大纲和以前标注的难点和重要考点，另外，多参与疑难解答也是提高知识理解的良好方法。考生应该懂得如何消除紧张情绪，然后轻松自信的走向考场，拿下胜利!

以上就是51题库考试学习网为大家带来的ACCA考试相关内容，希望对各位考生有所帮助!在这个时代，证多不压身。对财务人来说，证书才是综合能力最直接的体现。

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) Explain why Oliver might legitimately feel he has a grievance against his manager and identify which aspects

of the formal disciplinary procedure David Morgan did not follow or allow in this case. (9 marks)

正确答案：
Part (b):
Oliver may feel he has a grievance as a consequence of treatment which he perceives as unfair. Proper disciplinary procedures are
essential for harmonious relationships between management and all staff. Oliver may feel that he has been singled out and that
David Morgan does not understand the need for equity in invoking disciplinary procedures.
David Morgan did not follow this procedure. No informal talk took place which might have resolved the problem, preferring to
deliver an oral warning, then moving to a written warning and dismissal. Oliver was not represented and his dismissal is likely to
lead to dissatisfaction with Oliver’s peers.
Oliver must now invoke the correct grievance procedure.

(b) Describe the advantages of external recruitment. (5 marks)

正确答案：
(b) External recruitment describes the situation where the organisation decides to fill a staff vacancy and recruit from outside the organisation.
It may be essential if particular skills or expertise are not already available within the organisation and is necessary to restore depleted staffing levels or when for some reason the organisation urgently needs new employees. New staff members bring new ideas and novel approaches to the organisation and to the specific task, often providing experience and work methods from other employers.

(ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receive

on incorporation, without triggering a capital gains tax (CGT) liability. (3 marks)

正确答案：
(ii) As Sharon is entitled to the full rate of business asset taper relief, any gain will be reduced by 75%. The position is
maximised where the chargeable gain equals Sharon’s unused capital gains tax annual exemption of ￡8,500. Thus,
before taper relief, the gain she requires is ￡34,000 (1/0·25 x ￡8,500).
The amount to be held over is therefore ￡46,000 (80,000 – 34,000). Where part of the consideration is in the form
of cash, the gain eligible for incorporation relief is calculated using the formula:
Gain deferred           =                    Gain x value of shares issued/total consideration
The formula is        manipulated on the following basis:
￡46,000                    =                     ￡80,000 x (shares/120,000)
Shares/120,000     =                     ￡46,000/80,000
Shares                     =                     ￡46,000 x 120,000/80,000
i.e. ￡69,000.
As the total consideration is ￡120,000, this means that Sharon can take ￡51,000 (￡120,000 – ￡69,000) in cash
without any CGT consequences.

(ii) ‘job description’. (4 marks)

正确答案：
(ii) On the other hand, the job description is based on information gathered from a job analysis and defines the position and role
that has to be fulfilled. It is a statement of the component tasks, duties, objectives and standards. It describes the purpose
and relationships of the specific job together with the physical, social and economic factors which affect it. Fundamentally, it
describes the job to be done.

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