ACCA P1专业会计师知识点和技巧(5)
acca答题技巧
ACCA（特许公认会计师）考试是一项严肃的考试，需要充分备考和掌握答题技巧。
下面是一些建议的ACCA答题技巧：
1. 仔细阅读题目：在回答问题之前，仔细阅读题目，确保完全理解问题的要求和背景信息。
这有助于你确定应该关注哪些方面，并避免不必要的错误。
2. 分配时间：ACCA考试通常有时间限制，因此重要的是合理分配时间。
将更多的时间分配给难度较大的问题，同时确保留出足够的时间来检查和修改答案。
3. 使用关键词：当回答问题时，使用关键词来表明你理解了问题的要点。
这有助于向考官展示你的专业知识，并确保你的答案与问题相关。
4. 结构化回答：在写作答案时，使用清晰的结构，包括引言、主体段落和总结。
这样可以使你的答案更易读并且更有逻辑性。
5. 考虑标准答案：在备考过程中，了解ACCA考试的标准答案非常重要。
这可以帮助你了解考官对问题的期望，并确保你的答案与标准答案一致。
6. 练习模拟试题：通过做大量的模拟试题，可以熟悉ACCA考试的题型和格式，并提高答题速度和准确性。
同时，这也有助于发现自己的弱点并加以改进。
7. 注意语法和拼写：在书面答题中，正确的语法和拼写非常重要。
花一些额外的时间来检查和修正语法错误和拼写错误，以确保你的答案更加专业和可读。
以上是一些建议的ACCA答题技巧，希望对你的备考有所帮助。
记住，不断练习和深入理解考试内容是取得好成绩的关键。
祝你考试顺利！。
acca会计学 知识点
acca会计学知识点ACCA会计学知识点ACCA（Association of Chartered Certified Accountants）是全球最大的会计师公会之一，其会计学知识点涵盖了广泛而深入的领域。
本文将就ACCA会计学的几个重要知识点进行探讨。
1. 财务会计与管理会计的区别首先，我们需要了解财务会计与管理会计的区别。
财务会计主要关注企业对外的财务信息披露，旨在满足外部利益相关者（如股东、债权人、政府等）的需求。
而管理会计则为企业内部管理决策提供财务信息，帮助管理层进行经营管理和控制。
2. 财务报表的基本要素财务报表是企业对外披露财务信息的主要形式，包括资产负债表、利润表和现金流量表。
这三张报表是互相关联的，共同构成了全面了解企业财务状况和经营绩效的重要依据。
资产负债表反映了企业在特定日期的资产、负债和所有者权益的情况。
利润表记录了一段时间内企业的收入和费用情况，计算出企业的净利润。
现金流量表则展示了一段时间内企业的现金流入和流出状况，有助于评估企业的现金流动性。
3. 会计信息的质量要求会计信息的质量对于利益相关者的决策至关重要。
高质量的会计信息应具备可靠性、可比性、相关性和可理解性等特征。
可靠性要求会计信息应真实、准确、完整，并且有合理的依据。
可比性要求会计信息应便于进行横向和纵向的比较，有利于分析和比较企业的财务状况和经营绩效。
相关性要求会计信息应与利益相关方的决策需求有关。
可理解性要求会计信息应以简洁、清晰的方式呈现，方便利益相关方理解和使用。
4. 预算与预测预算和预测是管理会计中常用的工具。
预算是指企业在一定时期内制定的财务计划，包括收入预算、成本预算和资本预算等。
预测则是根据过去的经验和趋势，对未来的经济活动进行可能性的估计和预测。
通过制定和执行预算，企业可以为自身的经营决策提供有针对性的信息，控制和调整经营活动，实现利益最大化。
而预测则帮助企业把握市场变化、预见未来的风险和机会，并作出相应的应对策略。
ACCA P1备考指南及考试注意事项
ACCA P1备考指南及考试注意事项First, take charge of your exam. Your teachers, textbook authors, parents, friends may support, challenge or put you under pressure, but they are not going to write the exam for you. It’s your responsibility.Second, do your preparation: practice as many past papers as you can under real exam conditions. Do it like professional. Think of professional athletes, dancers, actors. They spend weeks, months, sometimes years in numerous sweating blood rehearsals to impress with their spectacular performance lasting only a few minutes or hours. Your exam is your performance. Luckily it doesn’t require years of rehearsals, only a few hours of your skilful ‘mind dancing’ and some curiosity.The skill of putting your thoughts in writing clearly and concisely under time constraints is essential and can be developed through practice. Your confidence in the exam builds up proportionately to how many times you have done a similar task before. If you have done say 3-5 past papers under real exam conditions, most likely it will not be a big deal to do on e more ‘real’ paper. Of course, there is no 100% guarantee, but with each question you do you increase your chances to pass. By the way, by real exam conditions I mean that you:- don’t look for the answers in the book or elsewhere;- do n’t read the answers in advance;- spend 15 minutes for reading and 3 hours for making you answer.Before you start practising it’s also useful to know how to interpret the verbs in the requirements and how to earn professional marks in Question 1.This brings us to the next point: actually you need to know what to write!Third, know the theory and practice: the examiner emphasised multiple times the importance of covering the whole syllabus. Your chances to pass are higher when you are at least familiar with each area of the syllabus. I would also pay special attention to parts A and E (this is not to say that doing only A and E is enough!) All P1 technical articles from ACCA website are a must read as well.Furthermore, if you can illustrate your exam answer with at least a short mentioning of some real life cases or frameworks it boosts the quality of your answer: a relevant example demonstrates your understanding of the topic and gains marks.Some students, curious more than average, follow their teachers’ advice and happ ily discover that corporate governance exists not only in P1 textbook: corporate annual reports, business news, national and international corporate governance regulations (e.g., the UK Corporate Governance code, ICGN and OECD codes, the <IR> framework and many other real life examples*).The happiest of them discover this long before the exam date. And the most curious and luckiest have all the chances to become champions. Becoming lucky is not that hard: you just work on increasing your chances of success (see the second point how to do it). However, very few people dare to go for this as the majority believes ‘it’s boring’ or ‘it takes too much time’.When your time is limited the best strategy is at least to do enough for getting pass. So make sure that:- you have covered all parts of the syllabus;- you know well the key corporate governance topics: underpinning principles, agency, the board of directors and reporting; internal controls and internal audit issues related to governance; the risk management framework (including the process, the strategies, responsibilities); ethical theories, corporate and professional ethics;- you have at least briefly reviewed some of real frameworks, e.g. the UK Corporate Governance code, the UK FRC Guidance on Board Effectiveness, etc.;- you have practised 5-6 past papers with at least 3 of them under real exam conditions;- during the practice you have followed all MUST DOs in the exam; if not, adjust accordingly and repeat one more time.MUST DOs in the exam:- 1.6 minute per mark (1.5 is also fine!)- no ‘just-one-more-minute-to-finish-this’: drop it now if the time has lapsed, get back if you still have time later;- attempt all parts of all questions required (1 in part A and 2 in part B), not more, not less!- start with your ‘fat pet questions’: the largest number of marks available for your favourite topic;- start each part of an answer (e.g., a, b, c) from a new page;- leave blank lines between paragraphs and leave more blank space if you plan to return to this answer later.The only one excuse for not following these rules is if you decide not to pass P1. But then you probably would not be reading this article.Finally, for the remaining few weeks make a realistic plan: how many hours you are ready to spend each week on preparation and follow it. You are already creating your own exam outcomes with every question answered, with every article read, with every example thought of. Just like dancers contribute to their successful performance with each rehearsal. So dance well!I wish everyone a fruitful preparation and good luck in the exams!*A recent BP’s oil spill (luckily not as massive as Deepwater Horizon oil rig collapse in 2010, which later served as a plot for December 2011 Question 1 Coastal Oil) can be used for illustrating environmental footprint. Mitsubishi emissions test scandal and the Volkswagen case last year can reflect numerous issues starting from environmental issues and social responsibility and ending with risk management and governance. Infamous Daraprim price rise and subsequent rescinding last year pictures what happens if a CEO with a ‘pristine capitalist’ view and high risk appetite starts running a pharmaceutical company. Apple Music software erasing music files from customers’ hard drives can illustrate well correlation between product and reputation risks and also shows that what is legal can be sometimes far from ethical. These are just few random examples I have picked up from the news. If you start thinking about how events in the business world or around you may relate to corporate governance, risk and ethics, you might be surprised by how many connections you find. As one of my students said, she ‘has opened the whole new world in preparation for P1’.。
acca 考试知识点
ACCA 考试知识点简介ACCA（The Association of Chartered Certified Accountants）是全球最大的会计师协会之一，也是国际认可度最高的考试之一。
ACCA的考试内容广泛，覆盖了会计、财务管理、税务以及商业法律等领域的知识。
本文将为大家介绍ACCA考试的一些重要知识点。
1. 财务会计财务会计是ACCA考试中的重点部分，主要涉及会计准则、财务报表和会计报告等内容。
以下是财务会计的一些重要知识点：•会计准则：了解国际财务报告准则（IFRS）和国际会计准则（IAS），以及它们在编制财务报表中的应用。
•财务报表：熟悉资产负债表、利润表和现金流量表等财务报表，以及它们的编制原则和解读方法。
•会计报告：了解如何编制财务报告，并掌握财务报告的解读方法和分析技巧。
2. 管理会计管理会计是ACCA考试中的另一个重要部分，它主要关注企业内部的财务管理和决策支持。
以下是管理会计的一些重要知识点：•预算管理：了解预算的编制过程和预算控制的方法，以及如何利用预算进行业绩评估和决策分析。
•成本管理：掌握成本的分类和计算方法，以及成本控制和成本效益分析的技巧。
•绩效管理：了解绩效评估的指标和方法，以及如何设计和实施有效的绩效管理措施。
3. 税务税务是ACCA考试中的另一个重要部分，它主要涵盖国内和国际税法的知识。
以下是税务的一些重要知识点：•税收法规：了解各国的税收法规和税种，熟悉税务申报和纳税义务。
•税务筹划：掌握税务筹划的原则和方法，以降低企业的税负并合法避税。
•跨境税务：了解国际税收规则和税务协定，熟悉跨境投资和跨国企业的税务管理。
4. 商业法律商业法律是ACCA考试中的另一个重要部分，它主要关注企业的法律责任和合规要求。
以下是商业法律的一些重要知识点：•合同法：了解合同的要素和成立条件，熟悉合同的解释和履行要求。
•公司法：掌握公司设立和运营的法律规定，了解公司治理和股东权益保护的相关法律。
ACCA考试《专业会计师P1》复习详解5
ACCA考试《专业会计师P1》复习详解5本文由高顿ACCA整理发布，转载请注明出处Board committeeRole & Purpose of internal audit committee（1）Consisting entirely of independent non-executive directors with atleast one has had relative accounting or financial experience.（2）Reviewing financial statements and systems includingquarterly/interim/annual accounts, financial reporting and budgetary systems.（3）Keeping liaison with external auditors, includingappointing/removing of the external auditors, considering the threats toexternal auditor independence, discussing the scope of external audit, acting asa forum between external auditors, internal auditors and financial director andhelping external auditors to obtain the information.（4）Reviewing internal audit through the following aspects: standards,scope, resources, work plan and reporting.（5）Reviewing internal control through the following aspects: theadequacy of internal control system （focusing on control environment），legalcompliance/ethnic/codes of conduct, r isk of fraud, and company’s annualstatement on internal control.（6）Reviewing risk management through the following aspects: confirmingthere is a formal risk management policy in place, confirming risk managementis updated to reflect current position and strategy, and reviewing thearrangements in order to ensure that responsibilities are aware by manager andstaff.（7）Involving in implementing and reviewing one-off investigation.Role & Purpose of remunerationcommittee（1）Consisting of independent non-executive directors.（2）In charge of determining general remunerations policy on executivedirectors.（3）Determining specific remuneration package for each director.（4）Reporting to the shareholders about remuneration policy andpackages of individual directors.Role & Purpose of nominationcommittee（1）Overseeing the process for board appointments and make recommendationsto the board.（2）Reviewing regularly the structure, size and composition of theboard. Ensure appropriate management diversity to board composition.（3）Evaluating regularly the balance of skills, knowledge andexperience of the board. Consider the balance between executive director andnon-executive directors.（4）Consider issues relating to re-election and reappointment ofdirectors.Role & Purpose of riskcommittee（1）Approving the organization’s risk management strategy and riskmanagement policy.（2）Reviewing reports on key risks prepared by business operatingunits, management and the board.（3）Monitoring overall exposure to risk and ensuring it remains withinlimits set by the board.（4）Assessing the effectiveness of the organization’s risk managementsystems.（5）Providing early warning to the board on emerging risk issues andsignificant changes in the company’s exposure to risks.（6）Reviewing the company’s statement in conjunction with the auditcommittee, on internal control with reference to risk management.Director’sremunerationRemuneration policy& strategy（Remuneration policy）（1）Pay scales applied to each director’s package.（2）Proportion of different types of reward within each package.（3）What proportion of rewards should be related to measurableperformance.（4）Transparency o f directors’ remuneration.（5）Period within which performance related elements become payable.（Remuneration strategy）（1）Board is motivated to strive to increase performance and adequatelyrewarded when performance improvements are achieved.（2）Board is seen to be paid appropriately for their efforts andsuccess, and not be criticized for excessive pay.（3）Remuneration strategy should create a link to corporate strategy.To what extent it links is a measure of the remuneration strategy’s success.（4）Remuneration strategy should consider problems such as choice ofwrong measure, excessive focus on short-term results.（5）Remuneration strategy should consider encouraging long-term loyaltythrough share purchases schemes, the availability of company resources, morebenefit in kind for lower basic salary.Remuneration packages（Basic salary）Is not related to performance, but is determinedthrough benchmarking peer group salary, which how much other companies might beprepared to pay.（Performance related bonuses）It is elements of remuneration dependent onthe achievement of some of performance measurement criteria, such as cash bonus.（Shares & share options）（1）Share options are the most common form of long-term incentivescheme. It gives directors the right to buy shares at a specified exerciseprice over a specified time period in the future. If the stock price rises sothat it exceeds the exercise price by the time the option can be exercised,directors can buy at lower price than market price and then might sell it at aprofit.（2）Share options can be used to give the executive the incentive tomanage the company in sch a way that share price rises so that it alignsmanagement and shareholder interests. This alignment would, in theory, overcomethe agency problem.（Benefits in kind & Pensions）（1）Benefits in kind are various non-wage compensations provided todirectors and employees in addition to their normal wages or salaries such aslife insurance, company car scheme, holidays, and loans.（2）There may be separate pension scheme available for directors athigher rates than for employees.Other Issues associated with directors’ remuneration（Legal）（1）Considering compensation for the directors in the case of earlytermination.（2）Aiming to avoid rewarding poor performance.（Ethical）（1）Public reaction to high profile corporation failure where directorswere receiving what was perceived as excessive remuneration in relation totheir performance.（2）Recent changes to best practice disclosure requirements on boardstructure and executive pay.（3）Incorporating business ethics into performance-related remunerationsystem.（Competitive）（1）It is vital for a company to have a proficient, motivated board ofdirectors working for the interest of shareholders.（2）Shareholders should provide the company with resources to recruitand retain directors under competitive terms.（Regulatory）（1）Directors need to submit a remuneration report to members at theannual general meeting each year.（2）The report must provide full details of directors’ remuneration,and should be clear, transparent and understandable to shareholders.（3）When an executive director serves as a non-executive directorelsewhere, the remuneration report should state whether or not the remunerationof that director will retain and what the remuneration is.（4）The increasingly regulatory environment reflects the additionaldemand on and responsibilities of directors, and the heightened externalscrutiny to the remuneration of directors.更多ACCA资讯请关注高顿ACCA官网：。
会计学acca知识点
会计学acca知识点是一门关于财务信息和经济活动分析的学科，对于企业和个人来说，知识无疑是非常重要的。
而ACCA（Association of Chartered Certified Accountants）则是世界上最具影响力的会计师组织之一，它提供了全球范围内的会计师资格认证。
一、概述研究财务信息的获取、处理和传播过程，旨在提供决策所需的有关数据。
主要有两个分支，分别是财务会计和管理会计。
财务会计关注的是企业的财务信息披露，目的是向内外部利益相关者提供有关企业财务状况和经营成果的信息。
财务会计的核心原则包括会计等式、会计周期和会计准则等。
管理会计则主要关注企业内部的决策支持，通过提供成本分析、预算控制、绩效评估等信息帮助企业管理者制定决策。
管理会计的主要工具包括成本核算、预算管理和绩效评估等。
二、ACCA资格认证介绍ACCA资格认证是全球范围内最具权威性的会计师资格之一。
通过ACCA考试取得资格认证，会计师可以在全球范围内充当财务顾问、审计师和管理会计师等角色。
ACCA考试分为四个阶段，分别是基础阶段、专业阶段、基本技能阶段和专业技能阶段。
基础阶段主要包括Accountant in Business、Management Accounting和Financial Accounting三门课程的考试，专业阶段包括Corporate and Business Law、Performance Management、Taxation、Financial Reporting、Audit and Assurance、Financial Management、Strategic Business Leader和Strategic Business Reporting等课程的考试。
通过这些考试，会计师可以全面掌握财务会计和管理会计的相关知识。
三、财务会计重要知识点财务会计涉及众多知识点，下面将介绍其中一些重要的知识点。
ACCA《P1专业会计师》考试复习指导5
ACCA《P1专业会计师》考试复习指导5本文由高顿ACCA整理发布，转载请注明出处Director’s remunerationRemuneration policy & strategy（Remuneration policy）（1）Pay scales applied to each director’s package.（2）Proportion of different types of reward within each package.（3）What proportion of rewards should be related to measurable performance.（4）Transparency of directors’ remuneration.（5）Period within which performance related elements become payable.（Remuneration strategy）（1）Board is motivated to strive to increase performance and adequately rewarded when performance improvements are achieved.（2）Board is seen to be paid appropriately for their efforts and success, and not be criticized for excessive pay.（3）Remuneration strategy should create a link to corporate strategy. To what extent it links is a measure of the remuneration strategy’s success.（4）Remuneration strategy should consider problems such as choice of wrong measure, excessive focus on short-term results.（5）Remuneration strategy should consider encouraging long-term loyalty through share purchases schemes, the availability of company resources, more benefit in kind for lower basic salary.Remuneration packages（Basic salary）Is not related to performance, but is determined through benchmarking peer group salary, which how much other companies might be prepared to pay.（Performance related bonuses）It is elements of remuneration dependent on the achievement of some of performance measurement criteria, such as cash bonus.（Shares & share options）（1）Share options are the most common form of long-term incentive scheme. It gives directors the right to buy shares at a specified exercise price over a specified time period in the future. If the stock price rises so that it exceeds the exercise price by the time the option can be exercised, directors can buy at lower price than market price and then might sell it at a profit.（2）Share options can be used to give the executive the incentive to manage the company in sch a way that share price rises so that it aligns management and shareholder interests. This alignment would, in theory, overcome the agency problem.（Benefits in kind & Pensions）（1）Benefits in kind are various non-wage compensations provided to directors and employees in addition to their normal wages or salaries such as life insurance, company car scheme, holidays, and loans.（2）There may be separate pension scheme available for directors at higher rates than for employees.Other Issues associated with directors’ remuneration（Legal）（1）Considering compensation for the directors in the case of early termination.（2）Aiming to avoid rewarding poor performance.（Ethical）（1）Public reaction to high profile corporation failure where directors were receiving what was perceived as excessive remuneration in relation to their performance.（2）Recent changes to best practice disclosure requirements on board structure and executive pay.（3）Incorporating business ethics into performance-related remuneration system.（Competitive）（1）It is vital for a company to have a proficient, motivated board of directors working for the interest of shareholders.（2）Shareholders should provide the company with resources to recruit and retain directors under competitive terms.（Regulatory）（1）Directors need to submit a remuneration report to members at the annual general meeting each year.（2）The report must provide full details of di rectors’ remuneration, and should be clear, transparent and understandable to shareholders.（3）When an executive director serves as a non-executive director elsewhere, the remuneration report should state whether or not the remuneration of that director will retain and what the remuneration is.（4）The increasingly regulatory environment reflects the additional demand on and responsibilities of directors, and the heightened external scrutiny to the remuneration of directors.Social responsibility in corporation governanceCarroll’s Four-part model（Economic responsibilities）（1）Company has the responsibility to shareholders who demand a reasonable return.（2）Company has the responsibility to employees who want fair employment conditions.（3）Company has the responsibility to customers who seek good-quality goods at fair prices.（Legal responsibilities）（1）Company has the responsibility to obey laws since law is the base line for companies operating with society.（2）The law is an acceptable rule book for company operation.（Ethical responsibilities）Company has the responsibility to act in a fair and just way even if the law doesn’t compel them to do so.更多ACCA资讯请关注高顿ACCA官网：。
acca考试知识点总结
acca考试知识点总结ACCA全称为Association of Chartered Certified Accountants，是全球最有影响力的专业会计师协会之一。
ACCA会员遍布全球180个国家，是世界上最大的国际专业会计师组织。
ACCA证书不仅在英国和欧洲有很高的认可度，而且在亚洲、非洲和中东等地区也备受青睐。
ACCA证书是一个标志，是对专业能力、行业经验和国际视野的认可。
ACCA考试是全球专业会计师考试，它涵盖了财务管理和会计领域的所有知识点，需要考生具备相当的知识储备和能力。
下面我们来总结一下ACCA考试的知识点。
第一部分：核心基础知识1.管理会计管理会计是一门研究如何为组织做决策和分配资源的学科，主要包括成本管理、预算管理、绩效评价和风险管理等知识点。
2.财务报告财务报告是组织向外部利益相关者提供的关于其财务状况和经营业绩的信息，主要包括财务报表分析、财务信息披露和国际财务报告准则等知识点。
3.税收税收是政府为了筹集财政收入而向纳税人征收的一种收费，主要包括个人所得税、公司所得税、增值税和财产税等知识点。
4.审计与保险审计是一种独立的评价活动，用来评估组织内部控制的有效性和财务报告的可靠性，主要包括内部审计、外部审计和信息系统审计等知识点。
第二部分：商业专业化知识1.企业法企业法是一门研究组织和企业在商业活动中的法律关系的学科，主要包括合同法、公司法、竞争法和知识产权法等知识点。
2.财务管理财务管理是一种为组织提供资金和资本的管理活动，主要包括投资决策、资金成本、风险管理和财务市场等知识点。
3.商业伦理商业伦理是一种研究商业活动中道德规范和价值观的学科，主要包括道德决策、企业社会责任和道德风险管理等知识点。
4.财务分析财务分析是一种评估组织财务状况和经营业绩的方法，主要包括财务比率分析、现金流量分析和经济附加值分析等知识点。
以上就是ACCA考试的知识点总结，希望对考生有所帮助。
在备考过程中，考生需要充分理解和掌握这些知识点，并且进行大量的练习和模拟考试，才能在考试中取得好成绩。
ACCA P1P2P3复习以及答题技巧汇总
ACCA P1P2P3复习以及答题技巧汇总ACCA P1《公司治理，风险和道德》是ACCA专业核心模块的第一门课程，它总共分为四个部分。
1.介绍在代理关系的环境下，企业的整个治理。
这个部分主要是董事的角色和责任以及外部审计师和内部审计师的角色和责任;2.介绍内部监察、内部控制以及实施有效的治理得到的反馈，包括关于决策和决策支持部门的合规问题;3.介绍管理层如何识别、评估和控制风险;4.介绍在会计师责任的背景下个人的以及职业道德和道德框架-职业价值观以及在各种各样的情况下的职业行为。
ACCA P1学习方法首先大家注意公司治理来自于F4中的agency thoery也就是我们经常说的代理理论。
正因为公司的投资人不直接参与公司的管理，从而导致管理者与持有人之间产生一些利益上的冲突，所以上市公司通过完善公司治理来增强监督、减少冲突、降低风险，从而达到股东投资回报最大化。
其次，大家要关注NED(非执行董事)在公司治理中的重要作用，以及他们发挥监督作用具备的条件，这其中要求NED要充分独立。
虽然NED不是公司雇员，和公司之间没有雇佣关系，但是他们对完善和实施公司的发展战略有着重要的作用，另外NED要有足够的时间参与公司的日常经营。
再次，我请同学们关注TURNBULL REPORT和COMBINED CODE中对internal control和risk management的要求。
什么样的internal control system是完善而且有效的，如何进行risk assessment以及如何进行风险处理。
需要强调的五点：第一、考官的历年考题中只有两种格式：Memo 和letter。
烦请大家注意这两种格式第二、大家注意自己写出来的句子要专业，比如有效的内部控制要写sound internal control system, risk embedded等等第三、答题要有逻辑性，适当的通过分段，分层次来讲述自己的观点第四、要注意senario中引号的句子，这些句子一般是考点最后，希望大家多动笔，少用眼睛考虑问题。
ACCA P1的复习方法和考试注意事项
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ACCA P1的复习方法和考试注意事项
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ACCA 整理发布，转载请注明出处 ACCA P1的复习方法和考试注意事项
复习时：
1. 应该把每个章节的重要知识点都覆盖，不要有遗漏。
看我总结出的4个部分4个图，把每个图中重要知识点自己填充。
2. 把过去考题或练习册看两遍，尽可能背些重要点（不要背段落，背短语），因为完全考试是发挥是没有时间的。
尽可能背，万一忘了再发挥。
3. 动手写几道题，看看时间控制，和练习写作。
考试时：
1.控制好时间，第一道大题大约一个半小时+ 阅读题15分钟。
后面3选2，每道题45分钟，算好时间，保证每一问都答才能保证通过。
选题时可只看题目是否熟悉，选有信心的题做，可以不看案例，以节省时间。
2. 注意问题的动词，比如：construct the case for 是支持他的观点原因， critically evaluate 是正反两说，先说同意原因是，再说反对原因是。
Criticize 是批判。
3. 保证你的答案尽量联系到考题案例中去，结合案例去答，不要只答你怎么背的。
4.自习阅读问题后再做答，不要所答非所问。
5.注意professional mark,语言表述，格式等。
更多ACCA 资讯请关注高顿ACCA 官网：。
acca会计基础知识点
acca会计基础知识点ACCA会计基础知识点会计是商业世界中不可或缺的重要领域，而ACCA（特许公认会计师）是国际上最权威的会计领域的职业资格之一。
作为一名想要在会计领域取得成功的人士，掌握ACCA会计基础知识点是非常重要的。
下面将对ACCA会计基础知识点进行探讨。
1. 财务会计财务会计是ACCA考试中的重要科目之一。
在财务会计中，需要了解和理解会计信息的生成和报告过程。
这包括掌握会计准则，如IAS （国际会计准则）和IFRS（国际财务报告准则），以及了解财务报表的制作和解读。
2. 管理会计管理会计是帮助企业进行内部决策和控制的过程。
在管理会计中，需要掌握成本分析和预算编制等技巧，以帮助企业做出明智的决策。
此外，还需要了解绩效评估和管理控制等概念。
3. 财务管理财务管理是ACCA考试中的另一个重要科目。
财务管理涉及到企业资金的筹集、运用和投资决策等方面。
学习财务管理需要了解财务市场、投资评估和资本结构等知识点。
4. 决策与风险管理决策与风险管理是ACCA考试中的一门核心科目。
在这门课程中，需要了解风险评估与管理、决策分析和项目投资等知识点。
这些知识对于管理者在日常工作中做出明智的决策至关重要。
5. 税务税务是ACCA考试中的一门重要科目，也是企业经营中不可忽视的一环。
在税务学中，需要了解税法和税收政策，包括个人所得税、公司所得税和增值税等。
6. 法律和商务ACCA考试中的法律和商务科目涵盖了商业运作和法律框架等方面。
了解商业法律可以帮助会计师在处理合同、知识产权和雇佣法律问题时提供准确的建议。
7. 伦理与职业准则作为一名会计师，职业伦理和道德准则是非常重要的。
ACCA考试中的伦理与职业准则科目旨在培养会计师的道德意识和职业责任感。
总结起来，ACCA会计基础知识点广泛且多样。
掌握这些知识对于成功通过ACCA考试以及在会计领域取得长期成功至关重要。
此外，这些知识点也对会计专业人士在实际工作中的表现产生重要影响。
acca会计学 知识点
acca会计学知识点ACCA会计学：探索金融世界的钥匙导言：会计学作为一门重要的金融学科，扮演着连接企业和市场的桥梁角色。
而ACCA（Association of Chartered Certified Accountants）作为全球认可度最高的会计专业资格，可以为从业者提供广泛的职业发展机会。
本文将深入探讨ACCA会计学的知识点，帮助读者更好地理解这门学科的重要性和应用价值。
一、会计学基础知识1. 财务会计和管理会计：财务会计侧重于企业对外的报告和财务信息披露，是揭示企业经营情况的重要工具；而管理会计则更关注内部的决策支持和绩效评估，帮助企业高效运营。
2. 会计准则与审计：准确的财务报告离不开正确的会计准则，国际会计准则（IFRS）是全球范围内遵循的标准；而审计则是通过独立的第三方验证财务报告的真实性和可靠性。
3. 资产负债表、利润表和现金流量表：这是财务报告中的三大核心内容，资产负债表反映企业的资产、负债和所有者权益；利润表显示企业的收入、成本和利润水平；现金流量表呈现企业现金的流入和流出情况。
二、财务管理1. 投资决策：财务经理需要评估不同投资项目的风险和回报，并选择最具价值的项目。
这涉及到财务评估、资本预算和投资回报率等知识点。
2. 融资决策：企业为了筹集资金可以选择股票发行、债券发行等方式，财务经理需要考虑融资成本、资本结构和偿债能力等因素。
3. 管理绩效评估：通过制定预算、衡量绩效指标、建立激励机制等手段，财务经理可以评估企业的绩效和效益。
三、管理会计1. 成本与成本管理：包括商品成本、作业成本、工序成本、间接成本等不同层次的成本计算和管理方法。
此外，实现成本控制和降低成本也是管理会计的关键。
2. 预算与预测：通过制定预算和预测绩效，管理会计帮助企业在复杂的商业环境中保持灵活性和应变能力。
3. 绩效评估与管理：建立绩效评估体系，可以为企业提供有效的管理和决策依据。
因此，管理会计也与激励机制和绩效管理密切相关。
ACCA知识（Knowledge）与技巧（Technique）
我第⼀次听说ACCA是在1996年，从财会杂志上看到的介绍，只觉得课程科⽬太多了，14门，费事，不如考CICPA. CICPA 共5门，10%左右的合格率加上单科合格成绩5年有效的规则，使得CICPA考试说难不易，中途放弃者不在少数；⽽部分锲⽽不舍的⼈在回⾸CICPA考试时甚⾄当它是噩梦⼀场。
曾经听过⼀个笑话，说⼀个应聘者交给HR CICPA 5门科⽬的单科合格成绩单，到FIN时被拒收，因为这5张成绩单相隔年⽉久远。
2002年，我加⼊了⼀个⾹港公司⼯作，⾹港由于历史原因在财务、会计处理⽅⾯跟英国⽐较接近，这个公司也就对ACCA资格有些偏好。
慢慢发现ACCA也有它的好处 - 10年有效；40%左右的，⽽且好像中国考⽣更⾼；另外，ACCA有免考政策，也不是每个⼈所有科⽬都必须考（虽然考试费还是要缴的）。
2003年12⽉，我第⼀次参加ACCA 的考试，4门（2.4， 2.5， 2.6， 3.1），顺利通过；2004年6⽉，我通过了其余4门（3.3， 3.5， 3.6， 3.7）。
⼀年的时间，完成了从 student 到 affiliate的过渡，即使剔除运⽓的成分，也算是效率⽐较⾼的。
因此，审计⼲部培训中⼼请我介绍⼀下学习经验；我刚开始有点为难，因为怎么说考试经验都不够丰富；但最后还是决定勉为其难，将这⼀年考试过程中的⼀些⼼得进⾏了总结，与⼤家分享，希望能对⼤家有所帮助。
作为 ACCA学⽣，⽬的⽆⾮是学到知识以及通过考试，如果两者都能顺利达到（快速地以⾼分通过），那是不过的；如果不能的话，鉴于英镑的价格，我觉得以通过考试为先（即PASS就好）不失为⼀个不错的选择，除⾮你很有时间且不缺钱。
所以我以下的建议可能对以业余时间学习的上班考⽣更为适⽤。
1.整体考试进度的安排 14门课程中，有些⽐较相关、相近的科⽬可以考虑同时考，费事过了6个⽉再回忆⼀遍（⽐如说2.6和3.1，都是审计，只是看问题的⾼度不同）。
acca p1总结 acca p1知识点总结 acca p1经验
acca p1总结acca p1知识点总结acca p1经验acca从p阶段开始就要比f阶段的难度提高了一个档次，acca p1是acca 考试p阶段中非常重要的一门课程。
下面让我们来学习下东亚国际金牌讲师马莉芳老师为大家分享acca p1总结、acca p1知识点总结、acca p1经验。
P1概述，东亚国际金牌讲师：Lily Ma（马莉芳）。
P1是ACCA历史上存在时间最短的一门课，仅有10年，自2007年出现，2018年9月就要消失。
P1和P3合并，取而代之的是一门新科目的诞生：Strategic Business LeaderP1课程主要由4部分组成：1、Corporate Governance公司治理2、Internal Control内部控制3、Risk Management公司风险管理4、Ehtics伦理道德考试形式：3道题1、50分长案例题，必做题。
一页半A4纸，四个部分里面包含2-3个部分2、25分题*3，三选二。
这部分由3道25分的问题组成，学员可以从中选择两道最有把握的来答。
半页A4纸，2-3个问题，涉及四个部分里面1-2个部分。
P1不能通过的原因：1、语言问题由于英语不好，阅读速度太慢，导致题目看不完，还有写作能力不达标也是写不完的。
2、答题技巧问题不能光答点，后面没有解释，保证答得每一点都要结合到案例中去，可以简略的描述案例中的事实再摆出知识点或者观点。
这也是很多同学过不了的一个主要原因。
3、时间问题时间只有3小时15分钟，答三道题，时间很紧，很多同学会答不完，所以平时就应该掐着时间去练习，控制好时间，做题对于P1是至关重要的。
P1的学习方法：1、知识点的掌握，内容知识点要以理解为主2、活学活用3、在理解基础上背些知识点4、锻炼英文阅读和写作5、多阅读相关参考书6、必须做过去考题做过去考题的步骤：1、带着问题看案例2、自己先思考怎么答，把你的答案点列出来！-不要直接看答案。
ACCA重点讲解-p1
ACCA重点讲解--p1Session 1Management and Team Developm ent1 The organization of work1.1 OrganisationThe term …organisation‟ can be used in two ways.- It can refer to a group or institution arranged for efficient work. To organize impli es that there is an arrangement of parts or elements that produces more than a ra ndom collection.- Organisation can also refer to a process. i.e. structuring and arranging the activiti es of the enterprise or institution to achieve the stated objectives. The very word o rganization implies that there is order or structure.1.1 What makes an organization?Organisations:- Are made up of PEOPLE- Exist to achieve give PURPOSES or objectives- Have some form of STRUCTURE that defines and regulates the behaviour of the members.An organization is a …social arrangement for controlled performance of collective go als‟.1.1 The need for organizationsThere are many reasons why organizations exist:- They satisfy social needs. People join organizations because they consider that they will be more secure, more successful, have more needs and wants satisfied and be better off.- Organisations exist primarily because they are more efficient at fulfilling needs than individuals. The main reason for this is the ability to employ the techniques of specilisation and the division of labour.Specialisation occurs when organizations or individual workers concentrate on a limited type of activity. This allows them to build up a greater level of skill and knowledge than they would if they attempted to be good at everything.Division of labour is where each worker specializes in only one small aspect of the total process. This benefits the employer in three ways:2 1.1 Classifications of organizationsClassification highlight similarities and differences among organizations. It can be based on:- Size e.g. number of employees, volume of sales, profits earned- Profit motive e.g. commercial or charitable- Legal form e.g. sole trader, partnership and limited company- Control e.g. directors, trustees, shareholders- Ownership e.g. public (government owned) or private3 Question 1Requireda) Briefly explain what is meant by the term organization . (7 marks)b) Give the main reasons why organization exist. (8 marks)(15 marks)Answer Plan4 1.1 Organisation and StructureOrganisation structure is the specific pattern of relationship that managers create. It is a framework in which organizational activities are divided, organized andco-ordinated.There are four building blocks of organization work are:- Division of labour- Departmentalisation: the grouping of tasks and employees into a department - Hierarchy: the linking of departments with specification of reporting lines- Co-ordination: the mechanism for integrating departmental activities into a coh erent whole for effectiveness and efficiency.5Henry MintzbergHe suggested that organizational structures of building blocks and co-ordinating mechanisms which make up the detailed configuration of the organization. His fi ve building blocks are shown in the diagram below.6图片:1.jpg7The importance and relative size of these blocks will very across organizations:- The operating core represents the basic productive work of the organization.E.g. shop-floor staff in a manufacturing organization. They are directly involved in the process of obtaining inputs, and converting them into outputs.- The strategic apex refers to the higher levels of management who ensures the organization follows its mission. They manage the organization‟s relationshipwith the environment.- The middle line is the intermediate levels of management. They convert the d esires of the strategic apex into the work done by the operating core.- The technostructure refers to staff who provide a technical input without being directly engaged in core activities. This category might include the following:Ø Analysers determine the best way of doing a jobØ Planners determine outputs (TQM)Ø Personnel analysts standardize skills and trainingØ Accountants provide management reports for budget control- The support staff provide services ancillary to the core operations of the orga nization. e.g. public relations, legal counsel. They do not plan or standardize pr oduction.1.1 The organization hierarchyThe chain of command is the organizations formal management hierarchy i.e. the chain of superiors from the lowest to the highest rank. Formal communication runs up and down the lines of authority.The span of control refers to the numbers of subordinates reporting directly to a superior official. Organsations with a narrow span of control are able to exercise greater control from the top with little delegation.The span of control is influenced by:- Manager‟s capabilities: physical and mental- Nature of manager‟s workload- Geographical dispersion: from HQ to local operation- Subordinate‟s work: how routine/similar is the work- Nature of problems: how critical and the resources and expertise required to solve the problem- Interaction between subordinates- Close group cohesion/teamwork- Help received from other parts of the organizationA tall organization is one which, in relation to its size, has a large number of levelsof hierarchy. This implies a narrow span of control.A flat organization is one which, in relation to its size, has a small number ofhierarchical levels. This implies a wide span of control.Organisation charts are diagrammatic illustrations of the formal relationships and communication flow between positions within an organization. Their purpose is to show:- directions of responsibility: the chart indicates the direct relationship between agroup and its immediate superior and subordinates- relationships: charts can show the relationship between the various units and the place of line, functional and staff units2 1.1 Structures –functional, divisional and matrixFunctional structureThis involves setting up of departments for people who do similar jobs. This isa fairly common form of structure.Advantages:Ø Expertise is pooled thanks to the division of work into specialist areasØ It avoids duplication and ensure economies of scaleØ It makes easier the recruitment, training, and motivationof professional special istsØ It suits centralized businessesDisadvantages:Ø It is organization by internal work, rather than by customer or product. The c ustomer is only interested in the product, and functional structure may not be t he best at satisfying the customer.Ø Communication problems may arise between different functions, who each ha ve their own jargon.Ø Poor co-ordination, if rooted in a tall organization structure.Divisional structureDivisionalisation is the division of a business into autonomous regions or produc t businesses, each with its own revenues, expenditures and capital asset purch ase programmes, and therefore each with its own profit and loss responsibility.Advantages:3 Ø Focuses the attention of management below …top level‟ on business performanceØ It reduces the likelihood of unprofitable products and activities being continue dØ Knowledge. The manager of the unit knows better than anyone else how he is doing, and needs no one to tell him. Senior managers need only set broad targets for achievement.Ø More authority to junior mangers.Ø Reduces the number of levels of management. The top executives in each d ivision should be able to report directly to the chief executive of the holding co mpany.Disadvantages:Ø It is not always practical. Sometimes it is impossible to identify completely in dependent products or markets for which separate divisions can be set up.Ø Limit exists on how much independence in the division of work can be arran ged.Ø Resource problems. Many divisions get their resources form head office which chooses between other divisions. If it were an independent company, the division might find it easier to raise money.Matrix StructureThis is where an organization has its activities structured on a combination of f unctional, product or project basisAdvantages:4 1.1 Centralisation and DecentralisationThe structure as shown above give an indication of hierarchy of management, but no evidence as to how much authority is delegated at each level of manag ement.In a centralized organization, decisions are taken by a single center of command (perhaps a head office) and relayed to local units. There is little or no scopefor local managers to take decisions; their role is mainly to carry out the decis ions taken by head office.In a decentralized organization, local managers are given authority to take decis ions affecting their own areas of control. Head office takes decisions only on br oad strategic issues affecting the organization as a whole. In practice, no organ ization is fully centralised or fully decentralized. There is a range of possibilities in between the two extremes.Advantanges of centralization:- Senior management are able to exercise control- Senior management are more likely to consider the interests of the organizati on as a whole whereas subordinates may take their own limited view- Senior management may be more experienced or skillful- Maximise use of expensive management skills by allowing them to take the i mportant decisions and avoid duplication of effortDisadvantages of centralization:- Organisation becomes very dependent on top management and does not culti vate skills of lower managers- Senior management become too involved with day-to-day matters to plan the longer term future of the organization- De-motivation for lower level managers- May tend to build empires of influence and authority- Contributes to staff motivation, enabling lower level management to take on ro les of responsibility and use their own initiative.Question 2All organizations need a structure within which to operate. This structure is ofte n illustrated through the existence of the organization chart.Requireda) Define what an organization chart demonstrates (5 marks)b) Briefly describe four ways in which an organization might be structured (10marks)(15 marks)Answer Plan5 1 The role of management1.1 Classical approachesThese include:Ø Scientific management –TaylorØ Administrative theory –FayolØ The bureaucratic model –Weber, StewartThe main focus of the classical approach is that there exists a single, best app roach to management, and research was aimed at identifying this.Frederick TaylorInvented scientific management –the main purpose was to maximize efficiency. Taylor suggested that by offering workers more money for being efficient, both the workers and the employers would benefit.His four principles of scientific management are:Ø A science of work to replace old methods –the best way of doing a jobØ Scientific selection and development of the workerØ Ensure work being done is in accordance with the principles of scientific ma nagementØ Equal division of work and responsibility between workers and managementHenri FayolHenri Fayol was concerned with the efficiency of administrative processes throu gh system co-ordination and endeavoured to establish certain principles of good management.Activities that occur in business organizations could be divided into six main gr oups:§Technical –production, manufacturing§Commercial –buying, selling, exchange§Financial –obtaining and using capital§Security –protection of people and property§Accounting –stock taking, costing, statistics and the balance sheet§Managerial –planning, organizing, commanding, co-ordinating and controllingFayol concluded that it is the role of management to ensure all six activities w ork smoothly to achieve the goals of the enterprise. He believed that the same principles of management could be applied, regardless of size, to organizationsof all kinds, whether industrial, commercial, governmental, political, or even reli gious.6 Fayol applied fourteen rules of managerial conduct. These are:1) Division of work –to improve practice and familiarity and become specialised2) Authority –the right to give orders, linked with responsibility3) Discipline –respect in accord with the agreement between the firm and its employees4) Unity of command –each subordinate answerable to only one superior5) Unity of direction –only a single head and plan fro a set of activities6) Subordination to the general interest –the general good prevails over individual or sectional interests7) Remuneration –should be fair to both the recipient and the firm8) Centralisation –inevitable in organizations, but the degree should be appropriate9) Scalar chain –graduated lines of authority should exist from the top to thebottom of the organisation10) Order –workers and materials should be in their prescribed place11) Equity –combining clemency with justice12) Tenure of personnel –adequate time for setting into jobs should be allowed13) Initiative –should be encouraged within the boundaries of authority and discipline14) Esprit de corps –harmony and teamwork should be encouraged in the organizationFayol believed that a manager obtained the best performance from his workforce by leadership qualities, by his knowledge of the business and his workers, and by his ability to instill a sense of mission.Max WeberAnalysed the role of the leader in an organization and how and why individuals respond to various forms of authority.§Authority –“getting things done through orders being accepted as justified or legitimate”.§Power –“ getting things done by exercising force or by threatening sanction s.”Weber claims that a bureaucratic organization is technically the most efficient fo rm of organization possible because:§It is free from personal whim and tradition, being a depersonalized institution §Each official has a role circumscribed by a written definition of his authority a nd fits into a fairly rigid, well-defined hierarchy, with each successive level embr acing all those beneath it.§Every possible contingency is covered by ponderous rules and procedures, a nd all information is written down and filed.§Appointments are based on technical ability, technical expertise, and professio nal management.7 Rosemary StewartSummarised the four main features of bureaucracy as:§Specialisation –applies to the job rather than the person undertaking the job.This allows for continuity, because the job may continue after the jobholder le aves.§Hierarchy of authority –shows the sharp distinction between management and workers. Within the management ranks there are clearly defined levels of authority.§System of rules –to provide for an efficient and impersonal operation. In a b ureaucracy, knowledge of the rules is a requisite part of holding a job.§Impersonality –provides for the allocation of privileges and the exercise of a uthority in accordance, with the laid-down system of rules, rather than arbitrarily.8 1.1 Human relations approachElton MayoHe identified the basis of work satisfaction as non-economic and to connect it more with the interest taken in the worker‟s performance than with the financial reward. He laid the foundation for the work of many later management thinker s.His view was that the workers performance is dependent by work satisfaction, t he development of personal friendships, the social atmosphere, and attitudes to work, to supervision and to working in groups.9 1.1 Contributions made by modern writers on managementPeter DruckerHe believes that management is the job of organizing resources to achieve the satisfactory performance of an enterprise. He defines his view of management under three broad headings:§To fulfil the specific purpose and mission of the organization§To make work productive and the worker achieving§To manage social impacts and social responsibilityDrucker identified five basic operations in the work of a manager.§Set objectives: determining what they should be and what the goals in each area should be. They decide what has to be done to reach these objectives an d make them effective by communicating them to the people who are going to perform them.§Orginise: analyzing the activities, decisions and relations needed. They classif y the work, divide it into manageable activities and further divide the activities i nto manageable jobs. They group the units and jobs, and select people for the management of the units and for the jobs to be done.§Motivate and communicate: making a team out of the people that are respon sible for various jobs.§Establish yardsticks: by making measurements available which are focused on the performance of the whole organization and which, at the same time, focus on the work of the individual and help them to do it. Managers analyse, appra ise and interpret performance.§Develop people including themselves.OuchiIn Theory Z there is an emphasis on the interpersonal skills that form the basis of group working, where decision-making is by consensus, but responsibility re mains with the individual. There is an emphasis on building trust through inform al and democratic relationships. But the formal hierarchy remains intact.The characteristics of the Theory Z organization are:§Long-term employment: not necessarily lifetime, but longer that the average in American and European companies§Slow evaluation and promotion§Moderately specialized careers which may not change§Consensual decision-making§Individual responsibility: this could mean giving greater responsibility lower do wn the line§Implicit informal control: but with very explicit measures§Concern for the employeeRosabeth Kanter10 Identified that the world outside the business has changed. Competition has increased, economic circumstances have altered and technology has made the for mer ways of doing things look outdated, unprofitable and hard to justify.A logical progression is that traditional, bureaucratic organizations stultify individual talents and the ability of organizations to deal with the changes. Modern co rporations are releasing and …empowering‟ the talents of their employees in flatt er, less hierarchical structures.The new model corporation has fewer management levels, is able to do …more with less‟, to anticipate change an d to avail itself of opportunities such as strate gic alliances with other companiesKanter‟s “post-entrepreneurial” model corporation is a three-part mix:§The values and goals which emanate from top management§The channels, programmes and relationships designed in the middle to suppo rt those goals and values§The project ideas pushing up from below: ideas for new ventures or technolo gical innovations11 1.1 Comparing the classical and modern viewsClassical viewThe main conclusions of the approach were:§A set of rules or conditions would satisfy organizational needs§These rules should concentrate on the company and its work requirements §The worker was regarded as a tool to get work done to company standards, and was often referred to as …economic man‟.§Individuals were not influenced by the actions, thoughts and interactions of ot hers§Individuals are rational and therefore motivated almost entirely by the econom ic rewards of their actions.The principles expounded by these writers have given a framework for organiza tion design, and many of the rules still retain their values in today‟s business e nvironment.The main features of their approach were as follows§Belief in one central controlling authority§Clear division between line and staff functions§Use of optimum spans of control§Responsibility and authority clearly specified§Use of delegation§Specialization of tasks§Unity of direction and command§Fair pay and good working conditions, decided by management decentralization to be implemented where needed§Authority derived from the position held in the formal organizationModern viewThe modern approach emphases that psychosocial system and the human aspe cts of administration. This view put the human element back into the organizati on, an aspect that the classical theorists had minimized. The list of manageme nt tasks could be extended to incorporate leading, motivation, creating, commun icating and staffing.Contingency theory takes the view that what a manager does in practice will d epend on the particular circumstances or situation. It rejects the belief, that there is a universally correct approach to management.12 Question 3In the second half of the twentieth century, the classical approach to managem ent has, in some industries and many organizations, been replaced by the hum an relations approach. Other parts of society, and other organizations, have not adopted the human relations approach, or have even reverted to the earlier co ncepts.Requireda) Compare and contrast classical and human relations approaches to management.(9 marks)b) Give reasons why some organizations may use one or the other approach in present-day conditions. (6 marks)(15 marks)Answer Plan13 APPROACH TO EXAMINING THE SYLLABUSThe examination is a three-hour written paper in two sections, A and B.Section A:consists of a brief scenario with one compulsory question worth 40 marks, com prising a range of 6-7 requirements each carrying between 5-10 marks. Candid ates should apply relevant theoretical knowledge from the main areas of the syl labus to the informationcontained within the scenario to achieve the highest marks.Section B:Consists of five essay-type questions assessing knowledge acquired from all five main areas of the syllabus. Each question carries 15 marks and candidatesmust attempt fourquestions, giving a possible total of 60 marks for that section.Candidates should be aware that although questions in Section B may have se veral parts, answers should be presented in essay form. Candidates need to sh ow a conceptual understanding of each topic area, and not simply list points. C andidates should also be aware that although the course may be taught as a n umber of discretetopics, individual examination questions may combine or integratemore than one area. The Study Guide provides more detailedguidance on the syllabus.Number of marksSection A: 1 compulsory scenario-based question 40Section B: Choice of 4 from 5 questions (15 marks each) 60100。
如何在ACCA P1上面拿高分!
ACCA P1是专业阶段的第一门考试，很多学员从F阶段到P会有很大的担心，因为面临着更加深入的专业知识要求，以及大量的长篇英文案例题型。
本文作者在考试通过前也有过担心，但是按照自己脚踏实地的学习方法，终于高分通关P1，特此投稿分享经验。
1.字写太烂怎么办？之前感觉ACCA P1比较难，因为全都是英文书写，对于我这种英语字体比较烂，写作业困难的人来说也很麻烦.而且一到考试手就抖，字体就是又小又丑那种，每次考试基本都是这样。
但是通过几次ACCA考试我发现ACCA改卷老师还是很人性的，无论字体多么丑，他居然都能给你找出分来，所以大家千万不要担心关于字体这方面的问题。
2.P1英文语法从F到P很多学员担心英语书写，基本这也不用担心，只要一些答案上或者核心词汇你会写，哪怕不成句子也不是大问题，但是最好要分点。
你在做真题的时候要学会找出关键的得分句子，就相当于中心句，还有一些硬性知识点比如risk committee的职责这一类的，我个人觉得所有的总结都没有答案的好，所以这些必会的知识点都是按照答案背的，这些工作都是在考前最后三天进行的，基本上没有再做题就是在背这些重要的知识点。
大家都知道考试很紧张，如果你连基础问题都不会或者说是easy mark都想不起来，到时候会很焦虑的影响做题情绪。
所以考前要做的就是重点知识点的复习。
3.P1做题思路大家平常可能不注意这点，我个人看来做一道题你还会把握答案角度是从哪里思考这个问题的，哪里切入的，以及自己总结的一些问题关键词，看到这些关键词你要答哪些方面，比如evaluate你要从正反两面来进行分析，但若后面有positive effect或者其他暗示积极角度分析等出题人观点的词汇就只从一方面来谈。
4.背诵定义一些定义还是要背的比如good corporate governance的十一个方面，定义虽然考试的时候分分值不多，但是如果记住可以帮助你从题目中找符合定义的一些方面来进行线索的找寻。
ACCA考试经验：P1框架以及考试注意事项
ACCA考试分为机考跟笔试两种。
因为每一科的内容侧重点不同，导致考试的框架以及考试注意事项各科也不太一样。
这些需要大家在ACCA备考的时候做一个分类与总结，这点很重要。
P1《商业风险》总共分为四个部分：
一、介绍在代理关系的环境下，企业的整个治理。
这个部分主要是董事的角色和责任以及外部审计师和内部审计师的角色和责任。
二、介绍内部监察、内部控制以及实施有效的治理得到的反馈，包括关于决策和决策支持部门的合规问题。
三、介绍管理层如何识别、评估和控制风险。
四、介绍在会计师责任的背景下个人的以及职业道德和道德框架-职业价值观以及在各种各样的情况下的职业行为。
面对P1考试
P1考试一共是三道大题，考试时一定要控制好时间，第一道题加上读题时间15分钟大约控制在一个半小时左右，后面任选两道题每道控制在45分钟左右，千万不要把时间都浪费在前面的题目上而导致后面的题目空白一片。
在读题的时候，就要把可能涉及到的知识点列出提纲来，再结合case来完善你的答案，一定要尽量联系到case中去，不要只写你死记的东西。
这就要求你在心里要事先搭建好整个大纲以及教材内容的框架，烂熟所有的知识点。
还有很重要的一点，写出来的句子一定要专业!考官的历年考题中只有两种格式：Memo 和letter，大家一定要注意这两种格式。
不要写一些小学生的句子!?答题的时候要有逻辑性，适当的通过分段，分层次来讲述自己的观点，这样也能给考官留下好印象。
事实上，P1的难度并不高，重要的是要熟悉并吃透知识点，多看多听多想，要开始注重案例的具体分析，不能再“纸上谈兵”了。
ACCA《P1专业会计师》基础复习(5)
ACCA《P1专业会计师》基础复习(5)本文由高顿ACCA整理发布，转载请注明出处Required:（a）Define ‘stakeholder’ and explain the importance of identifying all the stakeholders in the stadium project. （10 marks）（c）Explain what ‘fiduciary responsibility’ means and construct the c ase for broadening the football club board’s fiduciary responsibility in this case. （7 marks）Answer:答题重点：1、要准确分析题设内容，按照题设要求回答问题。
读完题目内容后很多考生都会先入为主的认为答题重点是区分不同的stakeholder以及他们的利益相关点，但实际上考官想要得到的答案是通过对不同的stakeholder以及他们利益相关点的分析来论证对于一个公司来说准确分析和了解其利益相关者的重要性，也就是了解了他们对决策产生的影响后，使得管理层能够采用更好的方法对他们进行引导、控制和管理，促进公司决策的实施和推行。
考生答题时一定要看清题意，抓住回答的正确方向。
2、要学会举一反三，将所学知识进行合理的运用和引申，课本中学习的‘fiduciary responsibility’主要是针对代理者与委托人，也就是公司股东和管理者之间，但本题中要求将这一‘fiduciary responsibility’进一步扩展和引申，很自然就能想到应该将其扩展运用于公司对其利益相关者所承担的责任。
公司对其利益相关者同样承担着责任，即满足各个不同利益相关者的不同利益相关点，目的和最终结果不同，但承担责任的方式，同样也体现了‘fiduciary responsibility’。
ACCA P1应试与复习技巧
ACCA P1应试与复习技巧本文由高顿ACCA整理发布，转载请注明出处As one of the most fundamental and essential paper of ACCA，there are lots of challenges we should handle firstly before sitting the exam，such as：- How to answer logically？- How to identify the most important information to facilitate your answer？- How to arrange your time to make it sure that you can finish ALL questions within the available time？- How to maximize your marks by using techniques？I am pleased to have the following illustrations by specifying the above challenges，especially for those candidates who is going to sit December 2010 exam.The reason of putting this paper under ACCA new exam syllabus as an essential paper of professional level since Dec. 2007 is to ensure every ACCA member have the fundamental knowledge on how to providing professional accounting service to the public ethically，therefore，my first advice is when you are answering questions，try to THINK for a few seconds on how to illustrate your answer ethically and ARRANGE your answer framework based on what you thought because there are lots of students who used to write the answer directly without any prearrangement，when I asked my students how could that happen，I was told that they used to write answer with thinking how to answer simultaneously，then，I am interested in what if you wrote a lots paragraphs，once your find what you wrote was totally wrong，what will you do？So，what I mean as ‘Think’ refers to the following three matters you should consider before write in the 15-minute reading time：1）Firstly，read the question requirements and identify the key words. What are the key words？You could try to identify those verbs identified in the requirement，such as，evaluate，explain，construct，assess，etc.2）Secondly，read the question carefully by identifying key words that will facilitate you answer and remind you some key information. These key words are normally the name of someone，their post in the org.，their opinion on certain issue，etc.3）Lastly but the most important，write down your answer framework on the questionpaper in the form of key words that can be in any form，i.e.，as Pinyin，number，circle，etc，but，you have to make it sure that when you look at you could understand what they mean immediately.These three sorts of key words are the cornerstone to show you how to arrange your answer. Besides that，I’d like to use some examples form the past exam questions as followings：- Question 2 of Dec. 2009（a）Explain the content of a director’s induction prog ramme and assess the advantages of such a programme for Sam. （8 marks）This is a 8-mark question，we will find there are TWO verbs，i.e.，‘Explain’and‘Assess’，then，it is obvious that there are TWO sub-requirements in this requirement，furthermore，after the verbs，the objects are ‘content’ and ‘advantages’ respectively，students should answer questions by COMBINING the ‘content’ and ‘advantages’using different technique of ‘Explain’ and ‘Assess’.Such an arrangement is logical and ethical that you will miss any easy marks. This requirement structure can be found on other sitting papers，i.e.，- Question 1 of June 2009（b）Explain FIVE typical causes of internal control failure and assess the internal control performance of Global-bank in the case scenario.- Question 2 of June 2008（a）Explain why‘auditor independence’is necessary in auditor-client relationships and describe THREE threats to auditor independence in the case.Secondly，I’d like to use example （question 1 of Dec. 2008）to explain how to identify Key Words：- scientific director，Dr Sonja Rainbow，- chief executive Nelson Cobar- sales director，Edwin Kiama，- financial director，Sean Nyngan，from the above directors’post，it is easy to identify their opinion on how to tr eat the ‘sink method’ by adopting secrecy option or licensing option.Finally，regarding how to write down key words to facilitate your answer，please remember that all what you wrote down on the question paper is just for your own use only.All in all，the above 3 things should be done within 15 minutes reading time，you could plan the details times spent on every thing.更多ACCA资讯请关注高顿ACCA官网：。