2018年F1-F3考试经验分享

合集下载

2018年驾考科目一技巧-推荐word版 (1页)

2018年驾考科目一技巧-推荐word版 (1页)

2018年驾考科目一技巧-推荐word版
本文部分内容来自网络整理,本司不为其真实性负责,如有异议或侵权请及时联系,本司将立即删除!
== 本文为word格式,下载后可方便编辑和修改! ==
驾考科目一技巧
随着考驾照的人越来越多,那么考试难度和内容都会有所增加。

那么驾考
科目一技巧有什么呢?下面就让jy135小编来告诉大家吧,欢迎阅读。

1、【口诀】
“吊二撤三醉五逃终身”,它指的是吊销机动车证的为二年,撤消机动车
证的为三年,以醉酒吊销五年,因逃跑而吊销的是终身。

“口五站三",它说的是题目里有“口”的选50米,有“站”的选30米,剩下的全选150米,没有150的选最大
(前辈的经验值得借鉴,但同时也须灵活运用,不能死学)
2、【特殊文字】
有关高度的,出现”集装箱“选最大,其余选小。

伤员急救知识,选择题:A、B、C、“选字最多的”。

判断题:只有“远心端”和“软质担架”是错的,其余都是对的。

危险知识,题目里找“不需要”“不受”“可以”“三层”“坚固无损”
是错的,其余都是对的。

关于作用的”变、离、柴、行“4个字后有作用全错,其余有作用全对。

3、【特殊数字】
罚款题,有”201X“选”201X“,没”201X“选”500“,没有”201X以上”的和没有”1000“的罚款。

其它全选最大数字。

有关公里的题目,城市街道选50公里,其余有30的全选30。

高速最高70,高速最低60。

天数的题目,只要记住一个调解的选10天,其余有15天选15天,没有
15天的选3或90。

2018史上最全快速通过驾照考试全科目攻略

2018史上最全快速通过驾照考试全科目攻略

2018史上最全驾照考试全科目宝典总结版:理论知识就背书上的在路上就关注这些知识自己印象会很深容易记住对自己以后开车也有好处考试前背一下书上的答案练车时,多和教练交流他有最可行的方法让你只要按照他的方法去做一定会过但你要练熟此套方法比如倒装你只要看好几个点就可以顺利的倒进去在考实践时千万不要紧张就把他当练车只要车没熄火就继续走 ...一定过详细版:考驾驶证学车必读:考驾照理论技巧因为考题多变此文仅供参考,希望大家顺利过关!以下整理:技巧一:红色是禁令、黄色是警告、蓝色是指示,三种颜色都没有是辅助。

技巧二:禁令对禁止、警告对警告、指示对指示,相同就对,不相同就错。

技巧三:黄灯亮与黄灯闪烁只一字之差。

“闪烁”确保安全;“亮”不准通行,但越线的可通行。

技巧四:远光灯、近光灯的考题只能使用近光灯,不准使用远光灯。

遇到雾天选防雾灯技巧五:只有冰雪道路是下坡先行,其余都是上坡先行。

如果出现两个上坡先行,就选字多的。

技巧六:有省选省,无省选县。

技巧七:户籍地对户籍地,暂住地对暂住地技巧八:学车年龄的:中型客车选中数不胜数,其余选大数;判断题是对的。

技巧九:车辆检验的判断题都是对的。

技巧十:关于载人:有不准栽人,选不准栽人;没有,选带5人的。

技巧十一:关于载人:不得栽人的判断题都是对的。

技巧十二:交通事故责任的判断题都是错的。

技巧十三:与伤员有关的选择题:一般选择字多的。

一般选C,肢体固定选1/3处此选项不一定是C技巧十四:与伤员有关的判断题:只有“不需要配合人工呼吸”、“远心端”和“软质担架”是错的,先固定后止血是错的其他都是对的。

技巧十五:违章记分的考题:违章记12分的判断题都是对的;违章记多少分的选择题选择6分;记3分选择违章行为全选B答案。

技巧十六:一个计分周期12分有关的考题:记分“满”12分有“考试”和记分未达到1 2分的判断题都是错的,其他是对的。

技巧十七:有关天数的考题:只要记住选3天、5天、7天、30天、90天的几个题目就可以了,其余的:有24小时选24小时;交通事故选10天;其他选15天。

教你巧破极速驾驶三关

教你巧破极速驾驶三关

教你巧破极速驾驶三关宝来超级驾驶者训练营(BORA DRIVING CAMP)官方指定承办单位—来自国内顶尖专业车队———北京庆洋赛车俱乐部的教练车手,日前向大家传授了一些极速驾驶的技巧,这里我们就将这些技巧记录下来供广大车主朋友们共享,希望能对大家安全驾驶有所帮助。

紧急避让要点刹当前方有汽车急刹或突然发现障碍物,所剩下的距离来不及让车子停下时,就需要紧急避让了。

对于没有ABS的车子,千万不能一脚刹车把车子踩停,要用脚实行点刹,由于一下踩死刹车时,轮子抱死后会发生滑动,实际的制动距离比点刹的距离要长得多。

而带了ABS 的车子也不能一脚踩死,尽量不让轮胎发生滑动,并要留下少许动力,因为发动机熄火后失去驱动力是很危险的。

正确的方法是:对车子要实行点刹,并使发动机留下少许动力。

一旦发动机将要熄火时,要立刻踩下离合器。

而且,转弯时不能大幅度打方向盘,防止车子失控,同时还要留意后面来车。

紧急避让还有一种方法是拉起手刹,让车子外摔避开障碍物,不过这方法的技巧性要求较高,不建议一般车手使用。

快速过弯加大半径普通人开车过弯时一般是沿着弯道的圆弧半径走的。

这种方法过弯不但速度慢,而且发生车子侧倾和尾摔的机会也大。

实际上,快速过弯的路线基本原理,是把曲率较大的圆弧路线变为曲率较小的类似抛物线的曲线。

正确的方法是:在直路末把车驾驶到弯道的外侧,制动,降档,再前进一小段路后,平和地控制油门,转动方向,驶向入弯点(入弯点即圆弧内侧的顶点),这时可以回正方向,逐渐加油直行,驶向下一个弯道。

行进路线为:入弯时是一个小圆弧,而出弯则是近乎直线的抛物线。

车子速度控制上要慢进快出。

因为前轮驱动的车,松油门慢进可以产生转向过度,方便转向;而加油时则会产生转向不足,所以近乎直线出弯的行进路线要加油前行。

巧用联合制动要降低制动距离,还可以实行联合制动。

联合制动即在踩刹车的同时降档,利用发动机的牵引力制动。

作为一些高转速的运动型车,降档踩离合时要保证发动机的转速。

2018驾考科目三通过心得及技巧(还没考科三的快进来看看吧)

2018驾考科目三通过心得及技巧(还没考科三的快进来看看吧)

2018驾考科目三通过心得及技巧(还没考科三的快进来看看吧)驾考之科目三科目三可能是继科二之后,又一个难道许多人的一项考试了,科目三也是拿证路上的拦路虎,如果把科三这个硬骨头啃下来,那么离拿证就不远啦!就在前天,小编刚好考过了科目三,心情是无比的激动和高兴。

由于早上8:30就坐考试大巴车前往了科目三考场,但由于当天考试人数过多,小编从早上的8:30等到了下午2点才考试。

虽然等待是漫长的,但是最终结果是好的。

那么接下来小编就通过这篇文章,来讲一下自己是如何练习并最终通过科目三考试的心得!科目三——上车准备从待考室出来后,考试学员上车所做准备如下(3步)1.调座椅2.系安全带3.灯光恢复到近光灯科目三——夜间灯光模拟说到灯光,那么上车之后的第一项就要考夜间模拟灯光了,这一项目虽然不难,但是有的时候在紧张的情况下,还是难免会出错,如果灯光出错了,那么就太可惜了,连起步都没有,就已经浪费了一次考试机会。

下面小编就为大家总结一下科三夜间灯光的考试技巧。

科三——夜间灯光模拟语音如上图所言,考试学员上车后开始模拟夜间灯光考试,听到语音:下面将进行模拟夜间考试,听到语音提示后,请在五秒内做出相应的灯光操做,(这里切记每一组灯光播报完,会有5秒钟的作答时间,所以说一定不要赶语音提前操做)照明不良的条件下行驶,开灯近光。

(这句话说完是提示你打开所有灯光,而不是打到远光灯,一定要记住。

)夜间模拟灯光考试总共8句话,顺序会前后打乱,其中只需要记住4句,其余都是近光灯。

如果听到:进入照明不良道路(打远光灯),在路边临时停车(开启危险报警灯,开始示廓灯),通过急弯,破路,拱桥,人行横道(通过XX.XX.XX.XX打闪灯),夜间超越前方车辆(有超车就打闪灯)。

其余4句不用管都是打近光灯。

科目三——起步(4步)起步前需要做4步:1.打左向灯2.按两下喇叭3.踩离合挂1档4.放手刹观察左后方车辆情况,如果没有过多车辆,那么做完4步即可完成起步。

2018科目三经验

2018科目三经验

我对2018驾考科目三的一些看法我是在宁波慈城考的,时间为2018年1月8日,有小雨,我们先来一些干货,先从候考大厅开始,在后考大厅上的大显示屏看到自已的名字和车号还有考的几线号过后,通过工作人员验证后,过闸门来到相应线的站台上,我是二号线,17号车,所以来到二号站台,一到站台就听到有个男的说考试挂了,我问是为什么,他说是按前后的两个按钮挂的,我说按那个怎么会挂!他说要按3秒。

我这时才知道要按3秒,要不我也挂(因为教练只是说要按那个钮,一个在前一个在后,也可以按下去,并没有说要按多长时间,要按多大的力度?可能新规出来教练也不知道!),于是我把这个消息赶快找到在我前面的那一个同一驾校的学员,告诉他。

他只是淡淡的说,“知道了!”。

而且面无表情,于是后面有的事我就懒得告诉他了。

所以在考试时,有人跟你说话,你最好跟别人说一些话,那怕是乱七八的东西,一方面可以把紧张的心情缓解一下。

另外他可能告知你一些不知道的东西。

在我知道这个问题过后,我就注意下来的按这个钮的问题,在仔细的观察后面的考试人员怎么考这步的,发现按这个钮时在车里的显示器有显示,而且在边上有个工作人员问了一下,可以了没有,里面点头示意!所以我对这一步我有办法了,方法等一下再说。

后来也看到了好几个在起步就挂的,我也问过他们怎么挂的,因为我觉的,我问过别人挂的地方,看我有没有相应的问题,如果我没有这个问题,说明我过科三的机率就相应的增加,同时我的紧张心情就会慢慢的减少。

如果我有,我在第一时间就可以注意到这个问题,在上车时可以尽量减小我出错的机率。

在等到差不多我前一个学员(也是二号线,他是5号车,我是17号车),下来后,我刚想问他就走了,看情况他是过了,因为没有补考,而且时间很长才开过来,差不多有半个小时。

这时我的17号车来了,我的17号车来了,开始我的计划了,这时我看到17号车的学员(他是补考过一次的)下车,同时看到安全员下车,我就过去给安全员打个招呼!我笑着说“HI!”,然后再点个头,他也点头回应。

2018年学车的技巧重点总结-推荐word版 (2页)

2018年学车的技巧重点总结-推荐word版 (2页)

2018年学车的技巧重点总结-推荐word版本文部分内容来自网络整理,本司不为其真实性负责,如有异议或侵权请及时联系,本司将立即删除!== 本文为word格式,下载后可方便编辑和修改! ==学车的技巧重点总结在生活中,有些人觉得学车是一件很难的事情。

那么学车的技巧重点总结有什么呢?下面就让jy135小编来告诉大家吧,欢迎阅读。

学车时的技巧重点换挡时方向跑偏换挡时方向跑偏主要是握方向盘太紧了。

换挡时不要紧抓方向盘,就不会出现这个问题了。

换挡的时候在空挡的位置稍微停顿一下,二挡换三挡的时候要特别注意不要拨到五挡去。

一挡换二挡应该轻加油门,达到人行走的速度即可换二挡了。

起步停车问题起步一定要规范:踏下离合器,换一挡,打转向灯,按喇叭,看左右反光镜和后视镜,最后放手刹,慢抬离合器起步。

起步上路方向正了以后注意关闭转向灯。

停车以后一定要先拉手刹,拨空挡,再放离合器和刹车,关转向灯。

上坡起步熄火上坡起步熄火主要是车子还没有抬头的时候就放下手刹,还有离合器头上的一点抬得太快的缘故。

正确方法:握住手刹的同时慢抬离合器,等车头上抬了踩住离合器不动,迅速放下手刹,车子往前走2-3m的一段距离,再将离合器头上的一点慢慢抬完,然后轻加油门换二挡。

不同挡位减速时刹车和离合器操作一挡没情况不要点刹车,有情况踩离合器再点刹车。

二挡时有情况先踩离合器到底,再刹车,车多又可以走时可以半联动前进,情况处理好了,再加油门加挡。

四挡、五挡减速时要看情况,前面很多人和车,多点刹车,到二挡的速度再换二挡前进;前面有小情况,稍微点刹车换三挡,看看可以通过就可以了。

杭州2018年富阳科目二、科目三驾照考试经验总结

杭州2018年富阳科目二、科目三驾照考试经验总结

一、科目二总结2018年杭州富阳科目二、科目三考试1.右侧倒车:01.到30厘米处白点,打回一圈,如果打早了,要往右回一些方向。

02.每次都是右边小于30cm是因为打的晚了,或者打方向不够迅速干脆;尽量早点打,早打会往左边多走些,右边距离会大些;你要看到距离白点还有2厘米时候就开始打方向,因为你比较慢;〔电瓶车去演示〕让教练演示一下,他的白点位置和自己看到的白点位置的区别;03.后视镜看到的车身理解:右后视镜看到的车身为车右后半部分,左边后视镜中看到,前车角已经进入,后车角与白线距离大于30里面〔比较明显的看到,车身没有和白线平行〕,就要及时往左侧打方向,也就是方向盘右手前拉,或者左手后拉;〔虽然方向不调整,也许会车身和白线平行,但是如果比较靠后,来不及〕左边后视镜中看到,前车角已经进入,后车角与白线距离大于30里面〔比较明显的看到,车身没有和白线平行〕,就要及时往左侧打方向,也就是方向盘右手前拉,或者左手后拉;〔虽然方向不调整,也许会车身和白线平行,但是如果比较靠后,来不及〕04.方向问题:左右的方向是相对于车头的方向盘右拉,如是往前走,车头会往右走,假设是后退车尾会往右走〔可以想象开车绕圈前进和后退〕方向盘左拉,如是往前走,车头会往左走,假设是后退车尾会往左走〔可以想象开车绕圈前进和后退〕自己的感受误区:01.误区一:右手前拉方向盘时候,方向盘会往左打方向;右手后拉方向盘时候,会重新把自己的参考方向定位成了车尾方向,感觉车尾是往左的,车尾会往左走,这个感觉是错误的。

造成原因可能是,右手前拉方向盘,视野是前方,,右手后拉方向盘,视野方在了后视镜中,此时把后方当做了前方;02. 误区二:自己的参考方向变化搞错右手前拉方向,自己的视野是前方,认为是左打方向;右手后拉方向盘,以后方为前面或者自己调转方向后感觉为前方,又误认为了向左打方向;03.误区三:右手前拉方向,前方看,转动方向是左转,认为是左打方向;右手后拉方向盘,方向盘往后方左侧转,误认为了左方;2.学车中的体验01.前车角进入后,不要再看前车角,要观察后车角和后库尾角的距离,大于30厘米则右修〔右侧倒车时候〕02.当车身进入后,把车子平行就好,不要再强行把车子修距离;03. 当前车角小于04.右侧倒车,当车子方向回早了,可能要压左侧线时候〔需要右侧回一些方向〕右侧倒车,当车子方向回晚了,可能要压右侧线时候,要左侧回多一些。

ACCA F1-F3模拟题及解析(5)

ACCA F1-F3模拟题及解析(5)

第1章 ACCA F1-F3模拟题及解析(5)1.A company's trial balance failed to agree, and a suspense account was opened for the difference. Subsequent checking revealed that discounts allowed of $13,000 had been credited to the discountsreceived account and an entry on the credit side of the cash book for the purchase of some machinerycosting $18,000 had not been posted to the plant and machinery account.Which two of the following journal entries would correct the errors?Debit Credit$ $1.Discounts allowed 13,000Discounts received 13,0002 Discounts allowed 13,000Discounts received 13,000Suspense account 26,0003 Suspense account 26,000Discounts allowed 13,000Discounts received 13,0004 Plant and machinery 18,000Suspense account 18,0005 Suspense account 18,000Plant and machinery 18,000A. 1 and4B. 2 and 5C. 2 and4D. 3 and52.A non-current asset was disposed of for $2,200 during the last accounting year. It had been purchased exactly three years earlier for $5,000, with an expected residual value of $500, andhad been depreciated on the reducing balance basis, at 20% per annum.The gain or loss on disposal was:A. $360 lossB. $150 lossC. $104 lossD. $200 profit3. Extracts from the accounting records of A, a company, relating to the year ended 31 December20X7 are as follows:Revaluation surplus $230,000Ordinary interim dividend paid $12,000Profit before tax $178,000Estimated tax liability for year $45,0008% £1 Preference shares $100,000Underprovision for tax in previous year $5,600Proceeds of issue of 2,000 £1 ordinaryShares $5,000Final ordinary dividend proposed after year end $30,000What is the total change reported in the statement of changes in equity for the year?A $312,400B $356,000C $348,000D $342,4004.ABC is engaged in the following research and development projects:Project 1 It is applying a new technology to the production of heat resistant fabric. The projectis intended to last for a further 18 months after which the fabric will be used in the productionof uniforms for the emergency services.Project 2 It is considering whether a particular substance can be used as an appetite suppressant.If this is the case, it is expected be sold worldwide in chemists and pharmacies.Project 3 It is developing a material for use in kitchens which is self cleaning and germ resistant.A competitor is currently developing a similar material and for this reason Geranium are unsure whether their project will be completed.The costs associated with which of these projects can be capitalised?A. Projects 1, 2 and 3B. Projects 1 and 2C. Project 1 onlyD. Projects 1 and 35.You are given the following incomplete and incorrect extract from the income statement of a company that trades at a mark up of 25% on cost:$ $Sales 174,258Less: cost of goods soldOpening inventory 12,274Purchases 136,527Closing inventory X(X)Gross profit XHaving discovered that the sales figure should have been $174,825andthat purchase returnsof$1,084and sales returnsof$1,146 have been omitted, the closing inventory should be:A. $8,662B. $8,774C. $17,349D. $17,4586. At I October 20X6, O's capital was structured as follows:$Ordinary shares of 25c 100,000Share premium 30,000On 10 January 20X7, in order to raise finance for expansion, there was a 1 for 4 rights issue at $1.15. The issue was fully taken up. This was followed by a 1 for 10 bonus issue on 1 June 20X7.What is the balance on the share premium account after these transactions?A. $17,500B. $21,250C. $107,500D. $120,0007. Jason performs an inventory count on 30 December 20X6 ahead of the 31 December year end. He counts 1,200 identical units, each of which cost $50. On 31 December, David sold 20 of the units for $48 each. What figure should be included in Jason's balance sheet for inventory at the year end?A. $60,000B. $59,000C. $57,600D. $56,6408. The following bank reconciliation statement has been prepared by an inexperienced bookkeeper at 31 December 20X5:$Balance per bank statement (overdrawn) 38,64019,270Add: lodgments not credited57,910Less: unpresented cheques14,260Balance per cash book 43,650What should the final cash book balance be when all the above items have been properly dealt with?A. $43,650 overdrawnB. $33,630 overdrawnC. $5,110 overdrawnD. $72,170 overdrawn9. Classify the following amounts as current or non-current in Albatross, a limited liability company's accounts:1. A sale has been made on credit to a customer. They have agreed to terms stating that payment is due in 18 months time.2. A bank overdraft facility of $30,000 is available under an agreement with the bank which extends 2 years.3. A company has bought a small number of shares in another company which it intends to trade.4. A bank loan has been taken out with a repayment date 5 years hence.Current Non-currentA 2 and3 1 and 4B 3 only 1,2 and 4C 1,2 and 3 4D 1 and 3 2 and 410. The following items have to be considered in finalising the financial statements of Q, a limited liability company:1.The company gives warranties on its products. The company's statistics show that about 5% of sales give rise to a warranty claim.2.The company has guaranteed the overdraft of another company. The likelihood of a liability arising under the guarantee is assessed as possible.What is the correct action to be taken in the financial statements for these items?Create a Disclose by note No actionprovision onlyA 1 2B 1 2C 1 and 2D 1 and 211. Which of the following statements are correct according to IAS 10 Events after the balance sheet date?1 Details of all adjusting events must be disclosed by note to the financial statements.2 A material loss arising from the sale, after the balance sheet date, of inventory valued at cost at the balance sheet date must be reflected in the financial statements.3 If the market value of investments falls materially after the balance sheet date, the details must be disclosed by note.4 Events after the balance sheet date are those that occur between the balance sheet date and the date when the financial statements are authorised for issue.A. l and 2 onlyB. 1,3 and 4C. 2 and 3 onlyD. 2,3 and 412.A credit entry of $450 on X's account in the books of Y could have arisen by:A.X buying goods on credit from YB.Y paying X $450C.Y returning goods to XD. X returning goods to Y.13.Inventories should be valued at the lower of cost and net realisable value. Which ONE of the following accounting concepts governs this?A. ComparabilityB. PrudenceC. Going concernD. Materiality14.ABC, a leasing apartment company, received cash totaling $838,600 from tenants during the year ended 31 December 20X6.Figures for rent in advance and in arrears at the beginning and end of the year were:31 December 20X5 31 December 20X6$ $Rent received in advance 102,600 88,700Rent in arrears (all subsequently received) 42,300 48,400What amount should appear in the company's income statement for the year ended 31 December 20X6 for rental income?A. $818,600B. $738,000C. $939,200D. $858,60015. Which of the following items could appear as items in a company's cash flow statement?1 A bonus issue of shares2 A rights issue of shares3 The revaluation of non-current assets4 Dividends paidA.All four itemsB. 1,3 and 4 onlyC. 2 and 4 onlyD. 2 and 3 only16. The Standards Advisory Council are responsible for:(1) issuing guidance in relation to emerging issues(2) advising the IASB on major standard-setting projectsA. 1 and2B. 1 onlyC. 2 onlyD. neither 1 nor two17. The trial balance of MHSB does not balance at the year end. What type of error may explain this?A. Extraction errorB. Error of commissionC. Compensating errorD. Error of original entry18. Ellen is registered for sales tax. During May, she sells goods with a tax exclusive price of $600 to Kyle on credit. As Kyle is buying a large quantity of goods, Erin reduces the price by 5%. She also offers a discount of another 3% if Kyle pays within 10 days. Kyle does not pay within the 10 days.If sales tax is charged at 17.5%, what amount should Ellen charge on this transaction?A. $96.60B. $101.85C. $99.75D. $105.0019. Which of the following statements is true?1. In a computerised system, all accounting personnel will have access to all records.2. The general ledger in a computerised system tends to take the same format as that in a manual system, i.e. a number of T accounts.A. Neither 1 nor 2B. Both 1 and 2C. 1 onlyD. 2 only20. Details of AIG's insurance policy are shown below:Premium for year ended 31 March 20X6 paid April 20X5. $10,800Premium for year ending 31 March 20X7 paid April 20X6 $12,000What figures should be included in the company's financial statements for the year ended 30 June 20X6?Income Statement Balance sheet$ $A. 11,100 9,000 prepaymentB. 11,700 9,000 prepaymentC. 11,100 9,000 accrual.D. 11,700 9,000 accrual21. A business' sales (receivables) ledger control account did not agree with the total of the balances on the receivables ledger. An investigation revealed that the sales day book had been overcast by $10. What effect will this have on the discrepancy?A. the control account should be credited with $10B. the control account should be debited with $10C. the ledger total should be decreased by $10D. the ledger total should be increased by $1022. A company's trial balance failed to agree, and a suspense account was opened for the difference. Subsequent checking revealed that discounts allowed of $13,000 had been credited to the discounts received account and an entry on the credit side of the cash book for the purchase of some machinery costing $18,000 had not been posted to the plant and machinery account.Which two of the following journal entries would correct the errors?Debit Credit$ $1 Discounts allowed 13,000Discounts received 13,0006 Discounts allowed 13,000Discounts received 13,000Suspense account 26,0007 Suspense account 26,000Discounts allowed 13,000Discounts received 13,0008 Plant and machinery 18,000Suspense account 18,0009 Suspense account 18,000Plant and machinery 18,000A. 1 and4B. 2 and 5C. 2 and4D. 3 and523. Which one of the following statements is correct?A. The prudence concept requires assets to be understated and liabilities to be overstated.B. To comply with the law, the legal form of a transaction must always be reflected in financial statements.C. If a non-current asset initially recognised at cost is revalued, the surplus must be credited in the income statement.D. In times of rising prices, the use of historical cost accounting tends to understate assets and overstate profits.24. A sales ledger control account showed a debit balance of $37,642. The individual customers' accounts in the sales ledger showed a total of $35,840. The difference could be due to:A. undercasting the sales day book by $1,802B. overcasting the sales returns day book by $1,802C. entering a cash receipt of $1,802 on the debit side of a customer's accountD. entering a cash discount allowed of $901 on the debit side of the control account.25. Where, in a company's financial statements complying with International accounting standards,should you find the proceeds of non-current assets sold during the period?A. Cash flow statement and balance sheetB. Statement of changes in equity and balance sheetC. Income statement and cash flow statementD. Cash flow statement only26. Which one of the following should be accounted for as capital expenditure?A. The cost of painting a building.B. The replacement of windows in a building.C. The purchase of a car by a garage for re-sale.D. Legal fees incurred on the purchase of a building.27. Lee and Ham are in partnership, trading as 'Furniture'. They have made a profit of $14,750 in the year ended 31 May 20X5.The partnership agreement provides for a salary of $12,000 to Lee and interest on capital at 3%. Remaining profits are shared in the ratio 1:4 At the start of the year, Lee had invested $10,000 in the business and Ham $20,000.What share of profit does Ham receive?A. $370B. $1,480C. $2,080D. $12,67028. The sales account is:A. credited with the total of sales made, including sales taxB. credited with the total of sales made, excluding sales taxC. debited with the total of sales made, including sales taxD. debited with the total of sales made, excluding sales tax.29.Inventory movements for product X during the last quarter were as follows:January Purchases 10 items at$19.80 eachFebruary Sales 10items at $30 eachMarch Purchases 20items at $24.50Sales 5 items at$30 eachOpening inventory at 1 January was 6 items valued at $15 each.Gross profit for the quarter, using the continuous weighted average cost method would be:A. $135.75B. $155.00C. $174.00D. $483.0030.The following information is available about a company's dividends:Sept 20X5 Final dividend for the year ended 30 June 20X5 paid $100,000(declared August 20X5)March 20X6 Interim dividend for the year ended 30 June 20X6 $40,000paidSept 20X6 Final dividend for the year ended 30 June 20X6 paid $120,000 (declared August 20X6)What figures, if any, should be disclosed in the company's income statement for the year ended 30 June 20X6 and its balance sheet at that date?Income statement Balance sheetA.$160,000 deduction $120,000B.$140,000 deduction NilC.Nil $120,000D.Nil Nil试题答案1.【答案】C2.【答案】A3.【答案】D4.【答案】C5.【答案】B6:【答案】C7:【答案】D8.【答案】B9.【答案】C10.【答案】A11 【答案】D12.【答案】D13.【答案】B14.【答案】D15.【答案】C16.【答案】C17.【答案】A18.【答案】A19.【答案】A20.【答案】A21.【答案】A22.【答案】C23.【答案】D24.【答案】D25.【答案】D26.【答案】D27.【答案】C28.【答案】B29.【答案】B30.【答案】略财经网络教育领导品牌_________________________________________________________________ 参与ACCA考试的考生可按照复习计划有效进行,另外高顿网校官网ACCA考试辅导高清课程已经开通,还可索取ACCA考试通关宝典,针对性地讲解、训练、答疑、模考,对学习过程进行全程跟踪、分析、指导,可以帮助考生全面提升复习备考效果。

2018年驾照考试科目一考试攻略-word范文 (3页)

2018年驾照考试科目一考试攻略-word范文 (3页)

本文部分内容来自网络整理,本司不为其真实性负责,如有异议或侵权请及时联系,本司将立即删除!== 本文为word格式,下载后可方便编辑和修改! ==驾照考试科目一考试攻略科目一,又称科目一理论考试、驾驶员理论考试,是机动车驾驶证考核的一部分。

那么,驾照科目一考试技巧有哪些呢?下面jy135小编为大家整理了考驾照科目一考试技巧,希望能为大家提供帮助!驾照考试科目一考试攻略1、在判断题中,带有“迅速”“紧急制动”“急转”“行政诉讼”的都错。

2、在选择题出现“确认安全”的都对。

出现:“不属于”则错。

3、打滑、爆胎题不能选“急”“猛”“迅速”。

4、在选择题中,带有“减速让行”“停车让行”“承担民事责任”“减速避让”“停车避让”“双手紧握方向盘”“利用发动机制动减速”“抢挡”“回收企业”的都对。

5、车辆行经立交桥左,右转弯的,只有在题中出现“匝道”这个词是对的。

6、夜间行驶车速低于30公里用近光灯,高于30公里用远光灯。

7、罚款题不是选20-200元,(可以和警告同时处罚)就是选200-201X元(可以和扣车同时处罚)8、车与吊销驾照选题方法:只要有车有问题就扣车,人有问题就吊销驾照。

解释:车有问题指:伪造,变造与车有关的一切证件、牌号以及未放置保险证。

人有问题指:伪造,变造与驾驶有关的一切证件、严重违返交规(如饮酒等)驾驶拼改装、报废车辆,未携带驾驶证件有“减速让行”“停车让行”“承担民事责任”“减速避让”“停车避让”“双手紧握方向盘”“利用发动机制动减速”“抢挡”“回收企业”的都对。

5、车辆行经立交桥左,右转弯的,只有在题中出现“匝道”这个词是对的。

6、夜间行驶车速低于30公里用近光灯,高于30公里用远光灯。

7、罚款题不是选20-200元,(可以和警告同时处罚)就是选200-201X元(可以和扣车同时处罚)8、车与吊销驾照选题方法:只要有车有问题就扣车,人有问题就吊销驾照。

解释:车有问题指:伪造,变造与车有关的一切证件、牌号以及未放置保险证。

2018年考驾照科目一技巧

2018年考驾照科目一技巧

2018年考驾照科目一技巧2018年考驾照科目一技巧科目一考试其实不难,多做题练习,要通过也很容易!下面是店铺为大家整理的2018年考驾照科目一技巧,希望大家喜欢!2018年考驾照科目一技巧1、记住:考驾照科目一技巧回答题中一切题的一个准绳——平安,因此怎样做平安就怎样做,遇到标题中有平安两个字的判别题都对,选择题答案中有平安二字的是正确答案。

2、判别题中,遇到紧急状况一切过激行为都错,比如急踩(用力踏)油门(制动),急转方向。

选择题中相似的答案都错。

考驾照科目一技巧记住紧急制动的状况只有一个:高速公路上要发作撞车事故时分(不要转向,要紧急制动,增加撞击力度)。

3、选择题中遇到行车速度问的:没有限速标志、标线的状况下,没有路途中心线的城市路途最高时速为30,公路则40;没有限速标志、标线的状况下,只要一条机动车道的,城市路途50,公路70。

4、遇到距离某处停车距离的,答案中有50的答50,没有50的答30。

(考驾照科目一技巧还有一个口诀叫“站三口五”——公交站、急救站、加油站、消防队站栓等30米以内不得停车,距交叉路口、隧道陡坡弯路窄路等50米以内不得停车)5、遇到答案中有“拘留该机动车”这六个字的,都是正确答案。

6、能让行的都让行,能协助的都协助,能避让就避让,只需不抢、不急都对。

选择题也一样。

7、罚款的题目,答案中基本上没有20-200元和200元-2000元同时存在的,而且通常看到这两个有一个存在的就是答案(罚款选择项中有20--200 或200--2000的选这两个,也就是说,答案中有20-200元或200元-2000元的,必选),车有扣车,人有拘留,扣证、吊证。

8、抢救伤员一个准绳——先救人,救人一个准绳——先止血。

9、放警告标志,只有两种距离,普通路50-100米,高速公路150米。

10、关于优先通行:没有方向指示信号灯的交叉路口,转弯让直行;无标志无灯无警交叉路口,第一,让右方路途来车,第二,右转弯让左转弯。

acca阶段划分

acca阶段划分

acca阶段划分
ACCA 考试分为四个阶段,每个阶段都需要通过相应的考试才能进入下一阶段:
1. 知识课程(F1-F3):这是 ACCA 考试的第一阶段,主要涉及基础的财务和管理知识,包括财务会计、管理会计、商业法等。

这一阶段的考试主要测试学生对基本概念和原理的理解。

2. 技能课程(F4-F9):这是 ACCA 考试的第二阶段,主要涉及更深入的财务和管理技能,包括财务报告、审计、税务、财务管理等。

这一阶段的考试主要测试学生在实际工作中应用知识的能力。

3. 核心课程(P1-P3):这是 ACCA 考试的第三阶段,主要涉及战略管理和领导能力,包括公司治理、风险管理、战略财务管理等。

这一阶段的考试主要测试学生在复杂的商业环境中做出决策和管理的能力。

4. 选修课程(P4-P7):这是 ACCA 考试的最后一个阶段,学生可以选择自己感兴趣的领域进行深入学习,包括高级财务管理、高级审计与认证业务、高级税务等。

通过完成这四个阶段的考试,学生可以获得 ACCA 资格证书,并成为全球认可的专业会计师。

每个阶段的考试都需要学生具备相应的知识和技能,并且需要进行系统的学习和准备。

2018南宁三塘桂骏考场科一科二科三驾考经验攻略(含报名)

2018南宁三塘桂骏考场科一科二科三驾考经验攻略(含报名)

2018南宁三塘桂骏考场科一科二科三驾考经验攻略(含报名)驾考是一个艰辛的过程,为了大家能顺利通过少走弯路,我以自己的考证经历给大家献上此篇文章。

1、报名。

谨记:报名最重要的是教练,要选择有耐心技术过硬的,其他如驾校价格都是次要。

千万不要贪小便宜!!要选择有正规资质的大型驾校,必须要有良好完善的训练场地,自己要去实地考察,不要轻信任何话。

万一不慎报了不好的教练或驾校,也不要委曲求全,大胆及时通过申诉等手段换教练或者驾校,及时挽回经济和精神损失。

2、科目一。

科目一比较简单,下载驾校一点通APP手机刷题,做完所有题目,模考个七八次,基本可以过,不需要开通什么VIP。

3、科目二。

大家认为最头痛的科目,这个科目确实是最考验驾驶技术的,最难通过,没有其他办法,唯有勤学苦练。

这里我不强调具体技巧,因为教练教的都不尽相同,不需要怀疑。

但记住,只需要:练练练!!!不断练习,过硬的技术是良好心理素质的前提。

当然,很重要的一点是要学会思考总结,不是一味死练蠢练。

譬如,最难的倒车入库,当发现往哪边偏,要提前修正,不要说我等到30CM再回,因为你回方向的同时车轮还是偏的,等你回完方向可能只有10-15CM了,这样就不符合距离两边30CM的标准要求。

关于是否适应场地因人而异,我就是没去适应场地通过的,适应费是350每人,第二天加练是100每人,工作人员会极力推荐350元练一个小时,因为这样他们拿到的提成会比较高。

(文末附科二考场图一张)4、科目三。

普遍认为比科二简单,具体要求教练和考场安全员会说的很清楚,考前最好适应一下场地,适应费250元每人,加练也是100,技术十分过硬也可不去,考试路线每到一个路口该做什么会有清楚指示,科三上路谨记安全第一。

5、科目四。

本来以为科三考完,科四理论考试应该一帆风顺,没想到在这里我遇到最大障碍,特别是在三塘科三考完,想马上考科四拿证的,考场满满都是坑。

且听我慢慢道来,我们一车3人参加科三考试,全部顺利通过以后,安全员带我们到旁边小厅交档案,这时有2个女服务员会以各种手段威逼诱导你交250元科目四训练费,理由诸如:一题目更新,手机上没有;二马上帮你打印成绩让你考试比别人快;三有所谓的“绿色通道”。

ACCA F1-F3模拟题及解析(4)

ACCA F1-F3模拟题及解析(4)

第1章 ACCA F1-F3模拟题及解析(4)1.Which of the following should be classified as indirect labour?A. Machine operators in a factory producing furnitureB. Lawyers in a legal firmC. Maintenance workers in a power generation organisationD. Lorry drivers in a road haulage company.2.Which of the following should NOT be classified as a service cost centre in a manufacturing organisation?A. Factory canteenB. StoresC. Materials handling departmentD. Final product inspection department3.A firm has to pay a &0.5 per unit royalty to the inventor of a device which it manufactures and sells.The royalty charge would be classified in the firm’s accounts as a:A. selling expenseB. direct expenseC. production overheadD. administration overhead4.Which one of the following would be classified as indirect labor?A. Assembly workers on a car production lineB. Bricklayers in a house building companyC. Machinists in a factory producing clothesD. Forklift truck drivers in the stores of an engineering company5.In a period, a company had opening inventory of 31,000 units of product G and closing inventory or 34,000 units. Profits based on marginal costing were £850,500 and profits based on absorption costing were £955,500.If the budgeted fixed costs for the company for the period were £1,837,500, what was the budgeted level of activity?A. 24,300 unitsB. 27,300 unitsC. 52,500 unitsD. 65,000 units6.The production budget is calculated by taking the sales budget adding the opening inventory of finished goods and subtracting the closing inventory of finished goods.The statement is:A. TrueB. False7. A company uses process costing to establish the cost per unit of its output. The following information was available for the last month:Input units 10,000Output units 9,850Opening stock 300 units, 100% complete for materials and 70%complete for conversion costsClosing stock 450 units, 100% complete for materials and 30%complete for conversion costsThe company uses the weighted average method of valuing stock. What were the equivalent units for conversion costs?A. 9,505 unitsB. 9,715 unitsC. 9,775 unitsD. 9,985 units8.A company has calculated its margin of safety as 20% on budgeted sales and budgeted sales are 5,000 units per month.What would be the budgeted fixed costs if the budgeted contribution was &25 per units? A. &100,000 B. &125,000 C. &150,000 D. &160,0009. A law firm recovers overheads on chargeable consulting hours. Budgeted overheads were &615,000 and actual consulting hours were 32,150. overheads were under-recovered by &35,000. If actual overheads were &694,075, the budgeted overhead absorption rate per hour is: A. &20.21 B. &20.50 C. &21.59 D. &22.6810.The following diagram represents a profit/volume chart for an organization: At the specific levels indicated what do the lines “G” and “H” represent? Line “G” Line”H” A. Loss Profit B. Loss Contribution C. Contribution Profit D. Contribution Contribution11.ABC prepares its accounts to a 30 June year end. Its accounts for the year ended 30th20x8 are approved on 12 September thJanuary 20x9 and issued on 20thFebruary 20x9 and opened the shareholders meeting on April 30thWhich of the following is an adjusting post balance event.20x9.A: A fire destroys inventory which cost $ 1,800 on 3rdB: A credit customer with an outstanding balance at the year end was declared bankrupt on 20 December 20x8.thC: Inventory value at a cost of $ 900 in the year end accounts was sold for $ 500 on 11 January 29x9.thD: An ordinary dividend of 4c per share was declared on 1 January 20x9.stDecember 29x8.12.Mr. C’s sales ledger control account shows a balance at the end of the year of $ 58,200 before making the following adjustments:(1) C wishes to write off debts amounting to $ 8,900 as he believes that are irrecoverable.(2) He also wishes to make specific allowance for D’s debts of $ 1,350 and E’s debt of $ 750.(3) He wishes to maintain a general allowance of 3% of the year end receivable balance.C’s allowance for receivables at the prior year end was $ 5,650.What is the charge to the income statement in respect of the above?A: $ 6,766 B: $ 11,034 C: $ 6,829 D: $ 10, 97113. In times of falling prices, the historical cost convention(1) understates asset values and profits(2) understates asset values and overstates profits(3) overstates asset values and profits(4) overstates asset values and understates profits14.Which of the following characteristics of financial information contribute to reliability according to the IASB’s Framework for the Preparation and presentation of Financial Statements?(1) Completeness(2) Prudence(3) Neutrality(4) Faithful representation(5) Comparability(6) TimelyA: 1, 2, 3, 4 B: 1, 2, 3 C: 1, 2, 4 D: 2, 3, 4 E: 1, 5, 615.A firm’s cash book at 30 June 20x7 shows a balance at the bank of $ 2,490. comparison with the bank statement at the same date reveals the following differences: Un-presented cheque 840 Bank charges not in cash book 50Receipts not yet credited by the bank 470Dishonored cheque not in cash book 140The correct bank balance at 30 June 20x7 is:A: $ 1,460 B: $ 2,300 C: $ 2,580 D: $ 3, 14016.The profit of a business may be calculated by using which one of the following formulae? A: opening capital – drawings + capital introduced – closing capitalB: closing capital + drawings – capital introduced – opening capitalC: opening capital + drawings – capital introduced – closing capitalD: closing capital – drawings + capital introduced – opening capital17.Mr. Anderson runs business selling furniture. On January 3rd 20x7, he employedhis son as anaccountant for his business and took a cabinet from the store roomfor him to use in the office.Which is the double entry for this transaction:A: Dr: Drawings Cr: cost of salesB: Dr: Non-current assets Cr: cost of salesC: Dr: Cost of sales Cr: drawingsD: Dr: Cost of sales Cr; Non-current assets18.The trial balance of A shows total debits of $ 125,819 and total credits of$ 118, 251. Which of the following explains the difference in full?A: Discount allowed of $ 3,784 have been shown on the wrong side of the trial balance.B: Discount received of $ 3,784 have been credited to the purchase ledger control account. C: The sales day book has been under cast by $ 7,568.D: An opening accrual of $ 7,568 ahs been omitted from the rental expense accounts.19.Mr. Write gives a cash discount of $40 to a customer. The discount is creditedto the discounts allowed account.The effect of recording the discount in this way is that profit will be:A. correctB. overstated by $80C. understated by $80D. understated by $40.20. Should dividend paid appeared on the face of the company’s income statement or on the statement of change in equity.A: Income Statement B: Statement of change in equity21.The purchase ledger control account below contains a number of errors:Purchase ledger control account$ $Balance b/f 318,600Cash paid to suppliers 1,364,300 Purchases 1,268,600Purchase returns 41,200 Contras against debit balances in 48,000Receivables ledgerRefunds received from suppliers 2,700 Balance c/f Discounts received 8,200402,000 1,726,800 All items relate to credit purchases.1,726,800 What should be the closing balance when all the errors are corrected? A. $128,200 B. $509,000 C. $224,200 D. $144,60022. The plant and equipment account in the records of a company for the year ended 31 December 20X7 is shown below:Plant and equipment - cost$ $ Balance b/f 960,0001 July Cash 48,000 30 Sept Disposals 84,000 Balance c/f 924,0001,008,000 The company's policy is to charge straight line depreciation at 20% per year on a pro rata basis. 1,008,000What should be the charge for depreciation in the company's income statement for the year ended 31 December 20X7?A. $184,800B. $192,600C. $191,400D. $184,20023.A and B are in partnership, sharing profits in the ratio 3:2 and preparing their accounts to 30 June each year. On 1 January 20X6, C joined the partnership and the profit sharing ratio became 4:3:3 (A:B:C).Profits for the year ended 30 June 20X6 were:$ Six months ended 31.12.X5 300,000 Six months ended 30.6.X6 450,000An irrecoverable debt of $50,000 was written off in the six months ended 30 June X6 in computingthe $450,000 profit. It was agreed that this should be borne by A and B only, in their original profitsharing ratios.What is Albus' total profit share for the year ended 30 June 20X6?A.$330,000B. $310,000C. $340,000D. $350,00024. ABC, a company, makes two changes to accounting practice at the end of 20X7:1 It changes the way in which it depreciates motor vehicles from 20% straight line to 30% reducing balance.2It starts to capitalize interest costs where allowed in accordance with the relevant standard. Previously it had adopted a policy of writing off all interest costs to the income statement. What is the correct way to account for these two changes?1 2A.Do not adjust opening reserves Do not adjust opening reservesB.Do not adjust opening reserves Adjust opening reservesC.Adjust opening reserves Adjust opening reservesD. Adjust opening reserves Do not adjust opening reserves25. Which of the following statements about the treatment of inventory and workin progress infinancial statements are correct?(i) Inventory should be valued at the lower of cost, net realisable value and replacement cost. (ii) In valuing work in progress, materials costs, labour costs and variable and fixed production overheads must be included.(iii) Inventory items can be valued using either first in, first out (FIFO) or weighted average cost.(iv) A company's financial statements must disclose the accounting policies used in measuring inventories.A. All four statements are correct.B. 1,2 and 3 onlyC. 2,3 and 4 onlyD. 1 and 4 only26. A draft cash flow statement contains the following:$mProfit before tax 22Depreciation 8Increase in inventories (4)Decrease in receivables (3)Increase in payables (2)Net cash inflow from operating activities 21Which of the following corrections needs to be made to the calculations?1 Depreciation should be deducted, not added2 Increase in inventories should be added, not deducted3 Decrease in receivables should be added, not deducted4 Increase in payables should be added, not deductedA. 1 and2B. 1 and3C. 2 and4D. 3 and427. Which of the following are books of prime entry?A. Sales day book and Trial balanceB. Petty cash book and accounts receivable ledgerC. Petty cash book and journalD. Cash book and asset register28. Which of the following statements is true?A. The directors of a company are liable for any losses of the company.B. A sole trader business is owned by shareholders and operated by the proprietor.C. Partners are liable for losses in a partnership in proportion to their profit share ratio.D. A company is run by directors on behalf of its members.29. Which of the following are documents issued by the customer in a transactionrather than the supplier?A. Quotation, goods delivery note and debit noteB. Goods delivery note, remittance advice and sales orderC. Purchase order and debit noteD. Sales order, purchase invoice and remittance advice30. Which of the following are true?1 When there is a change in the structure of a partnership, the assets of the business are normally revalued.2 Partnership goodwill can be calculated as a multiple of the previous year's profit.3 Partnership goodwill is only considered when a new partner joins or an old partner leaves the partnership.A. 1 and2B. 1 and3C. 2 and3D. All 3试题答案1. 【答案】C2. 【答案】D3. 【答案】B4. 【答案】D5. 【答案】C【解析】(955500 – 850500) / (34000 – 31000) = 35 1837500 / 35 = 525006. 【答案】B7. 【答案】D【解析】 Conversion EUOutput 9,850Closing stock 135 = 450 ⋅ 30%–––––9,9858. 【答案】A【解析】Margin: 1000 unitsBEP in units: 4,000 unitsFixed costs = 4000 / 25 = &100,0009.【答案】B【解析】32150*rate – 694075 = –35000Rate = 20.510.【答案】D11.【答案】C12. 【答案】A13. 【答案】D14. 【答案】A15. 【答案】B16. 【答案】B17. 【答案】B18. 【答案】D19. 【答案】B20. 【答案】B21. 【答案】A22. 【答案】B23. 【答案】D24. 【答案】B25. 【答案】C26. 【答案】D27. 【答案】C28. 【答案】D29. 【答案】C30. 【答案】A参与ACCA考试的考生可按照复习计划有效进行,另外高顿网校官网ACCA考试辅导高清课程已经开通,还可索取ACCA考试通关宝典,针对性地讲解、训练、答疑、模考,对学习过程进行全程跟踪、分析、指导,可以帮助考生全面提升复习备考效果。

ACCA(F1-F3)学习方法总结

ACCA(F1-F3)学习方法总结

ACCA(F1-F3)学习方法总结ACCA共有16门课程,其中基础阶段主要分为知识课程和技能课程两个部分。

知识课程主要涉及财务会计和管理会计方面的核心知识,也为接下去进行技能阶段的详细学习搭建了一个平台。

F1-F3由于是ACCA全部课程体系内容中最为基础的三门课程,又作为财务会计体系中的入门课程,知识难度并不高,同时通过考试的压力也并不大。

F1:Accountant inBusiness(AB)F1这门课的内容很杂,主要涉及到以下三门主要学科:组织行为学,人力资源管理,会计和审计。

F1要求学生学习时一定要通看课本和老师讲义,而且应该做大量阅读,注意广度,以理解为主,不要对某方面知识死钻牛角尖。

F1的学习绝对不可猜题,复习时也绝对不可有遗漏或空白。

学习方法:1.完整学习网课内容,理解和记忆主要知识点,勤做笔记,完成练习,加深对知识点的认识和印象。

章节结束及时总结,清晰每章内容和关键知识点,完成讲义的自我梳理和配套的练习,熟悉每章的知识结构。

实战练习,熟悉考点,把握基本的答题规律2.对基础知识进行梳理,对知识点有整体把握。

根据冲刺串讲课程,复习精要知识点,复述相关概念。

整理第一阶段的错题,查漏补缺,加强薄弱环节。

3.罗列复习纲要,对知识点进行复述式记忆,发现薄弱知识点,进行答疑和重新梳理。

对所有错题所考查的知识点再次梳理,对不熟悉和遗漏的知识点多次记忆。

对样卷和ACCA官网模拟题进行仿真训练,严格控制考试时间,并自我认真审阅。

F2:Management Accounting(MA)F2主要向学员介绍成本会计和管理会计的体系,以及管理会计如何发挥支持企业计划、决策、控制的作用。

主要包括:管理会计起源、成本的分类、成本核算的方法、预算控制、差异分析、绩效评估相关知识点。

学习方法:1.报了网课或者面授的话,那么聆听老师的讲解是非常重要的。

对于老师发下来的讲义一定要认真研读,讲义往往是老师对于这门课的精炼总结,涵盖了所有的考点,仔细研究讲义可以专注于对高频考点的学习、提高学习效率,同时也能节省自己的时间和精力。

F1调校基础知识

F1调校基础知识

F1调校基础知识“在一台调好的车子里,新手需要做的第一件事是尽可能多地跑圈,不要理会其他车手。

新人必须努力学习车子的一切,系统地改变关键的部件来看看它们的影响:试着使用不同的防倾杆、软和硬的弹簧、调整下压力之类的。

即便对于有经验的车手来说,仅仅会开车也是不够的,必须要懂得如何发挥出车子的性能。

在这种层面的比赛中,很可能一个车手靠自己的本事在赛道上能快1秒,但是会因错误的调校损失3秒。

”——Alan Prost:“Competition Driving”空气动力学Aerodynamics空气动力学是当今F1赛车最重要的一个方面。

F1设计的大部分预算目的都在与对流经车体上、下以及周围的气流进行梳理的工作。

塑造气流不仅仅是为了在尽量小的阻力代价下提供尽量大的下压力,还要冷却车辆的几个发热大户:刹车、引擎、变速箱。

一般在比赛中可以调节的只有前翼角度、尾翼角度和底盘高度。

翼片WingsF1赛车的翼片作用和飞机、传统美国车上使用的翼片截然不同,与后者翼片整流相比,F1的鼻翼尾翼实质上是在破坏气流,用增加摩擦或阻力的代价来提供下压力。

尾翼的设置总是在尾部下压力和极速中取舍。

高下压力设定会带来严重的阻力,进而限制车辆极速。

当设置尾翼角度时,总是希望在提供弯中足够的下压力的同时,在直线上也能达到有竞争力极速。

与尾翼相反,前翼并不会带来太多阻力,即使是最大下压力设置时也一样。

所以设置前翼时,在不影响前后平衡的范围内尽可能地加大角度。

另外要提一下,F1比赛中进站的时候是可以调前翼的。

刹车和冷却系统Brake & Engine Cooling刹车和散热部件需要空气冷却,代价是影响流经车辆的气流并产生阻力。

在车轮内侧偏前的部件就是刹车冷却管道。

这些管道需要将高速气流灌进刹车盘。

这些管道有7种尺寸(现在规则不知道是怎样的了)。

之后的章节会介绍刹车总成温度对刹车磨损程度的影响。

车辆两侧的侧箱中各藏有一个散热器,就在侧箱进气口后面。

三点诀窍巧应路考

三点诀窍巧应路考

三点诀窍巧应路考“电脑考官”所谓路考智能化,顾名思义,就是路考时启用智能考试系统。

考生直接从电脑语音获得指令进行考试,系统会根据考试车的实际位置自动识别并进行评判。

考官则通过监控车观察考试车的实时信息,而不再坐在副驾驶座。

平时练车几乎没有机会接触智能化考试车的新学员,难免“人心惶惶”。

驾校一点通向一些已经在试运行期通过智能化路考的学员和体验过新考试系统的教练取经,总结了三点诀窍,可能对即将要路考的你,会有所帮助。

诀窍一:夜间道路行驶,不同情况打不同灯,一定要非常熟悉。

灯光过不了关,一切免谈。

实行智能化后的路考,考试内容将从原来的直接上路行驶,改为两大部分:模拟夜间道路行驶的灯光使用、实际道路行驶。

其中模拟夜间灯光,共有10种情况,考试时随机抽取4-6题。

有过智能化路考经验的学员在谈及考试的最大经验教训时,就都提到了熟练掌握夜间灯光的使用。

“比如夜间道路行驶,照明不良条件下,该打什么灯;夜间在道路上发生故障或交通事故,妨碍交通又难以移动时,又该打什么灯,等等。

”如果一题答错,电脑会直接扣100分,也就是说你将用掉唯一一次宝贵的补考机会。

诀窍二:仔细听系统电脑语音提示,及时做出正确反应。

原本路考时由考官发出的现场指令,将由电脑语音系统代替,两者区别就是前者是在真实场景下“指挥”,而后者则完全可能是在虚拟场景下发出指令,所以,当你听到前方是学校、公交车站台、人行横道或路口等电脑语音提示时,即使现实路况并非如此,也必须注意踩刹车、减速慢行,时速低于30公里。

而且在教练们看来,夜间行驶灯光的使用,在经过人行横道、公交车站台等必须慢行……这些规范化的操作,都能让学员从一开始就养成良好的驾驶习惯,对今后拿到驾照上路是一种安全保证。

“随意变道、调头,不打转向灯,这些都是开车的陋习。

”诀窍三:电脑考官更“铁面无私”动作要求更加规范“智能化试运行至今,我手中学员路考的通过率与之前人工考时差不多,不存在更难之说。

之前有很多人说智能考可怕,那是因为新的考试系统刚出来,谁都没见过,我们当教练的也不熟悉。

最全2018年驾考考试技巧与口诀-科目一二三四

最全2018年驾考考试技巧与口诀-科目一二三四

2018年驾考科目考试技巧与口诀科目一题目里有"口"的选50米,有"站"的选30米,叫"口五站三",剩下的全选150米,没有150的选最大,判断题全对。

解析:(1)、车在<公交站>(30米)以内,不得停车。

(2)、车在<距交叉路口>(50米)以内不得停。

1、有关公里的题目:城市街道选50公里,其余有30的全选30。

2、有"不得停车"的选择"不得停车。

3、危险知识:题目里找"不需要""不受""可以""三层""坚固无损"是错的,其余都是对的。

4、高速公路有关"不允许的行为"规定的选择题:选带"不准"、"不得"的答案。

5、判断题:只有"远心端"和"软质担架"是错的,其余都是对的。

6、判断题:带"不得"、"不准"的都是"对"的;凡带"可以"、"可"、"允许"都是"错"的。

7、吊销机动车证的为二年,撤消机动车证的为三年,以醉酒吊销五年,因逃跑而吊销是终身,叫"吊二撤三醉五逃终身"。

8、机动车未...可以上道路行驶的判断题都是错的;专业维修企业可以...的判断题都是错的;(经)运输企业(批准)可以...的判断题都是错的。

9、机动车驶入驶出非机动车道/通过铁路道口/急转弯/转弯/窄路/窄桥/掉头/下陡坡/牵引故障机动车/最高时速不准超过(30公里)。

10、不是马上要正面相撞的,就不要紧急制动。

11、发生交通事故都是民事责任,出现刑事的都不。

12、公安交管部门都是吊销,撤销.交警是扣。

南垂驾校科三考试细节经验

南垂驾校科三考试细节经验

南垂驾校科三考试细节经验30日通过科三考试,回想了下全过程,整理了份文本发给大家看看,希望能对大家有点帮助~~不对之处海涵~~一、准备考试:从车后绕车一周,喊报告,进车后先关好车门调整座位,系安全带,调整三镜,打火。

输指纹、报身份证号后考试开始。

二、模拟灯光:听到“操作”二字后打开灯光,灯光模拟完毕听到“请起步”关闭灯光准备起步。

三、起步:1、踏离合2、挂1档3、打左转向灯4、按喇叭5、放手刹 6、轻抬离合平稳起步。

四、出门:出停车位后开右转向灯出大门右拐进车道。

五、S路、调头和通过红绿灯:保持一档进S路,低速出S路后加2档,出弯道进直行车道后加3档。

行驶到隔离墩降2档,听到“右转弯”提示后降1档开右转向灯,进入调头线路后把车回正。

听到“前面调头”提示后开左转向灯开始调头。

拐出时听到提示“前方右转弯”后开右转向灯进入车道准备通过红绿灯。

路况好的情况下可以加到2档。

如果前方是红灯要在停车线前停车并把档挂到一档准备起步。

六、出黑大门:通过红绿灯后保持2档,在听到“前方右转弯”时减1档,并打开右转向灯准备出黑大门(如果前方有车可以提前减慢速度拉大与前车距离)。

到黑大门处在车即将压过横线时右转上坡出大门,坡上将车摆正后马上开左转向灯,保持1档进入快车道,然后根据路况加2档再加3档。

在确认安全的情况下变道到慢车道准备右转弯。

听到提示“前方右转弯”时减2档,开右转向灯进入直线考试路线。

七、直线行驶和百米加减档:保持2档通过直线行驶路线(速度不要太快,拉大与前车车距)。

加减档考试开始后要尽快加到5档(4档加5档要在40迈以上),加减档动作要连贯。

然后在听到“前方右转弯”后保持2档(前方有车而且车速较慢时可降到1档)。

开右转向灯进入会车考试路线。

八、会车、超车:保持2档会车(要左右观望并把方向盘轻轻向右打一点)完成后,在进入围墙位置加3档准备超车。

超车时要先观察左侧路况,开左转向灯,3秒后进入快车道,行驶10-20米左右后再开右转向灯,3秒后进入慢车道。

新生儿复苏在线考试系统(附答案)

新生儿复苏在线考试系统(附答案)

新生儿复苏在线考试试题伦理学问题本课共7题,答对6道为合格f1、高危儿产前咨询时,应该A.尽量请照顾母亲的护士参加.B.谈话时应坐在床旁,保持与谈话者视线平视.C.当母亲有宫缩或接受操作时,应停止谈话D.以上都是.f2、你正在和一对未成年的父母讨论他们23周的新生儿的预后问题,你告诉他们在这个孕周出生的早产儿成活是不太可能并且你预言万一早产儿成活会有很高的患病率。

如果父母要求在任何条件下都进行复苏或什么都不做你将怎么办?A.告知他们,因为他们是未成年的父母,你(作为成人)知道采取什么样的相应措施对早产儿是最好的。

B.告诉他们法律已经授权你必须对所有的早产儿复苏。

C.父母要求对早产儿开始或停止复苏的观点应该得到支持。

D.告知父母这个孕周的早产儿预后是如此的差,以至你将不开始复苏.f3、复苏失败,新生儿死亡,以下哪种与父母的谈话最合适:A.我很遗憾,我们尽力挽救孩子了,但复苏失败,孩子死了。

B.“这真是个可怕的悲剧,但对于这样的畸形,就会是这样”。

C.“很遗憾孩子死亡了,她是个漂亮的孩子”。

D.“幸好你们年轻,还能有其他的孩子”。

f4、你被叫到分娩室,有一385g新生儿分娩,此类新生儿并发症、死亡率是很高的,罕有成活,什么措施是合适的?A.不是复苏的指征。

B.是复苏的指征。

C.等5分钟后,看孩子的自主反应再决定是否开始复苏。

D.与医院伦理委员会联系。

f5、关于开始和停止复苏,以下那项是正确的?A.美国联邦政府已颁布在任何情况下对所有新生儿进行复苏的法律。

B.绝对不存在越过父母反对而去进行适当复苏新生儿的情况。

C.一旦开始复苏,你就必须继续生命支持治疗。

D.停止复苏转为舒适性治疗时,应得到家长的同意。

f6、关于新生儿复苏以下哪项是伦理方面合适的描述?A.新生儿自己不能做出决定,在停止新生儿复苏之前需要医院伦理小组讨论。

B.利益性的、无害的、自主性、公正性论理道德的原理不能应用于新生儿。

C.成人和孩子的伦理是不同的。

  1. 1、下载文档前请自行甄别文档内容的完整性,平台不提供额外的编辑、内容补充、找答案等附加服务。
  2. 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
  3. 3、如文档侵犯您的权益,请联系客服反馈,我们会尽快为您处理(人工客服工作时间:9:00-18:30)。

2018年F1-F3考试经验分享
作为一名ACCA的初学者,很荣幸能有机会和大家分享一下自己的学习经验。

由于在大学一年级,学校总共只开设了F1、F2和F3这三门ACCA专业课,所以在这里主要向大家介绍下我学习这三门课程的方法及感悟。

【F1考试经验】
首先,对于F1的学习,我主要的学习方法除了大量背诵外,便是每个章节都会制作一个思维导图。

因为F1这门科目概念较多,知识涉及面又广,所以在学习时,如果只是机械地去记忆,不去归纳总结,就会很容易出现难以记忆甚至混淆概念的情况。

而制作思维导图,就可以将每一章散乱无序的知识点根据它们之间的关联总结成一个个框架,这样既有利于加深自己对每一个知识点的理解记忆,更可以加倍地提高考前综合复习的效率。

因此,制作思维导图,是一件一举多得之事,也是必不可少的一步。

【F2考试经验】
而F2这门科目,与F1注重理论的特点不同,它的特点在于更加注重理论与应用的结合,在考试中,计算题占比更多。

不过因为F2公式较多,所以我在学习时,依然会花很多时间在公式的理解和记忆上。

为了加深巩固对于这些公式的记忆,我会将所学的所有公式都总结在一个可以随身携带的比较小巧的笔记本中,在有空闲的时候,时常拿来翻看,而当自己遗忘了某个公式或是某个公式做题时出现应用错误的时候,我会立刻翻开笔记本,在这个公式上做上标记并写上自己错误的原因。

这样,在考前的时候,这个笔记本就是属于自己独一无二的珍贵的复习资料。

【F3考试经验】
F3这门课,是这三门课中自己最感兴趣的一门科目。

由于学这门课之前学校开设了中文的会计学课,因此在财务会计方面自己算是打下了比较坚实的基础,也因此在F3的学习上较其他科入门快很多。

在学习F3时,我会时不时地将英国会计准则与中国的进行对比,在很多的业务处理方法上也会对比着中国会计的方法进行类比学习,从而加深理解。

在这一过程中,自己不但可以较为轻松地学好F3的课程,也能够与此同时从另一角度加深自己对中文会计的理解。

然而,在学校期末考中,F3我只考到了82分,是这三科中成绩最低的一门,这给了我一个很大的教训——即便是自己认为非常有把握的科目,都不能在考试之前因为关注其他弱势科目而大量减少自己强势科目的做题量,否则,自己在此门科目的做题熟练度必然会大幅下降,最终导致考试失利。

【英语学习经验】
最后,分享一下自己在英语方面的学习经验。

英语是所有ACCA考试的基础,因此我们必须注重自己英语水平的提高,尤其是词汇量的扩充。

ACCA的学习和考试中,涉及到极多财务方面的英语专业词汇,很多同学为了更好地学习ACCA,专门花时间去单独背诵这些词汇。

然而,从我个人的经验看,这些专业词汇并不需要我们专门拿着词汇书机械地去背诵,我们完全可以在课程的学习中还有反复地做题中自然地掌握,这样在应用中记忆单词,不但可以更加准确地理解每个专业单词的含义,更能够减轻自己背单词的负担,达到事半功倍的效果。

ACCA的学习是一个长久的过程,需要的决不仅仅是智慧的学习方法和技巧,更是我们良好的学习习惯和坚持不懈的品格。

最后,关于F1-F3阶段的考试经验,中公财经小编先简单给大家介绍到这里吧。

如果还有其他ACCA考试相关问题,就请登陆中公财经网咨询一下吧。

相关文档
最新文档