ACCA《P1專業(yè)會(huì)計(jì)師》基礎(chǔ)復(fù)習(xí)(1)

　　ACCA P1 Professional Accountant

　　Syllabus

　　2012ACCA《P1專業(yè)會(huì)計(jì)師》基礎(chǔ)課程講義（1）

　　AIM

　　To apply relevant knowledge, skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework.

　　MAIN CAPABILITIES

　　On successful completion of this paper, candidates should be able to:

　　ADefine governance and explain its function in the effective management and control of organisations and of the resources for which they are accountable

　　BEvaluate the professional accountant’s role in internal control, review and compliance

　　CExplain the role of the accountant in identifying and assessing risk

　　DExplain and *uate the role of the accountant in controlling and mitigating risk

　　EDemonstrate the application of professional values and judgement through an ethical framework that is in the best interests of society and the profession, in compliance with relevant professional codes, laws and regulations.

　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES

　　2012ACCA《P1專業(yè)會(huì)計(jì)師》基礎(chǔ)課程講義（1）

　　Exam format

　　The examination is a three-hour closed book examination, with 15 additional minutes allowed at the start of the exam for reading and planning. The exam will be entirely discursive with questions utilizing various scenarios.

　　The exam will contain two sections. Section A will contain Question 1, which will be worth a total of 50 marks and which will be compulsory. It will include several distinct tasks （listed as （a）， （b）， （c）， etc） and will sample the syllabus quite broadly. Question 1 might contain elements of governance, risk, internal control, and will include some aspect of ethics.

　　One of the features of the Professional level exam paper is the awarding of ‘professional marks’。 These are marks which certain parts of the answer are presented. / They will usually be awarded in Section A （the compulsory of the exam paper） and will total 4 to 6 marks. / it may be, for example, that one requirement asks you to present your answer in the form of say, a letter, a presentation, a memo, a report, briefing notes, or similar. / Some marks may be awarded for the form of answer in addition to the content of the answer. This might be for the structure, content, style and layout, or the logical floe of arguments in your answer. / You should assume that if the question asks for a specific format of answer in your answer that some marks may be awarded for an effective presentation of that format.

　　Section B will contain three questions （Question 2, 3 and 4） and students will be invited to attempt two from the three questions set. Each question in Section B will, accordingly, be worth a total of 25 marks. / In contrast to Question 1, it is likely that the questions in Section will explore one part of the syllabus （governance, risk, internal control or ethics） in a little more depth. / Students should not assume, however, that each question in Section 2 will examine only one part of the syllabus. It is more likely that each will contain an emphasis on one part of the syllabus, while including content from other parts as well. / All of the three questions in Section B will be based on a short scenario.

　　（Examiner’s approach by David Campbell）

　　Examiner

　　The examiner is David Campbell. He is a lecturer at Newcastle University.

　　Exam techniques

　　1.回答問題的時(shí)間控制（Time management）

　　嚴(yán)格控制考試時(shí)回答每道問題的時(shí)間?？荚嚂r(shí)間180分鐘，滿分100分，應(yīng)該按照1.8分

　　鐘/分的標(biāo)準(zhǔn)來安排回答問題的時(shí)間分布，因此每道問題的回答時(shí)間最多不能超過其分值*1.8，例如一道10分的題目，最多花費(fèi)18分鐘來進(jìn)行回答即可。因?yàn)樽裱季S和考試的規(guī)律，在回答問題最開始的時(shí)候總是能將大部分知道的答案都回答出來，越到后面越不熟悉，回答的得分率也將下降。

　　2.按順序答題（rules of the exam）

　　雖然ACCA可以接受不按照先后順序的答題方式，但仍然建議考生嚴(yán)格遵守順序答題這樣一個(gè)潛在的考試規(guī)律。首先，如果沒有按照順序答題，先選擇自己比較擅長(zhǎng)的題目來回答，容易回答太多而浪費(fèi)時(shí)間；其次，不按順序答題容易顯示對(duì)題目總體把握的不自信，給考官造成不好的*9印象，影響后面的得分。（如果一開始就回答Q2，仿佛在對(duì)考官說：Dear marker, please fail me!）

　　3.格式安排 （exam format）

　　回答每個(gè)題目時(shí)都要注意分段和分點(diǎn)，按照得分標(biāo)準(zhǔn)（1分或2分/Key Point）估計(jì)要回答幾個(gè)Key Point，標(biāo)明每個(gè)Key Point的序號(hào)，暗示考官你對(duì)題目的把握程度良好?；卮鹜昝總€(gè)段落都空1-2行，回答完整個(gè)問題后請(qǐng)到新的頁面從新開始下一題的回答。

　　4.理論聯(lián)系實(shí)際 （apply principle to practice）

　　從淺層來說，要提及題目中的公司名稱，人物名稱、職務(wù)及相關(guān)事件。從深層來說，要注意題目中所給出的案例和理論知識(shí)之間的聯(lián)系和異同。判斷按照以下哪種情況回答問題：

　?。?） 可以完全按照理論知識(shí)回答問題，注意回答的全面性

　　（2） 題目中所述情況與理論知識(shí)存在差異或相反情況，注意把握答題的角度和回答的方式（如在發(fā)展中國(guó)家實(shí)施公司治理的方式，是否要嚴(yán)格按照SOX法案的相關(guān)要求執(zhí)行）

　?。?） 題目中只敘述了理論知識(shí)的某一個(gè)方面，或者問題中要求你站在某一個(gè)單獨(dú)的立場(chǎng)上回答問題，注意嚴(yán)格遵循題設(shè)要求的回答問題的立場(chǎng)。

　　5.合理安排答題的分點(diǎn)和詳略程度 （mark allocation）

　　分?jǐn)?shù)→時(shí)間→答題量（詳略程度及分點(diǎn)）

　　Marks→Time used→Answer

　　根據(jù)分?jǐn)?shù)來判斷考官要求的答題量和詳略程度，而不是根據(jù)你對(duì)知識(shí)點(diǎn)掌握的情況來決定?；旧峡挤侄际前凑?-2分/key point來分布的，比如關(guān)于定義和概念的問題，如果得分標(biāo)準(zhǔn)是1分/key point，那么將定義表述出來能得0.5分，對(duì)定義進(jìn)行進(jìn)一步的解釋和說明又能得0.5分，若僅僅將背誦和記憶下來的定義默寫在答卷上，而不做任何進(jìn)一步的解釋，不但失去一半的分?jǐn)?shù)，而且容易讓考官認(rèn)為你并沒有真正的理解和掌握該知識(shí)點(diǎn)，給后面的評(píng)分造成不良影響。

　　6.專業(yè)分?jǐn)?shù) （professional marks）

　　一般出現(xiàn)在Section A中，占4-6分的分值。要求考生按照一定的格式和語氣來寫一些專業(yè)的公文，其中格式占1-2分，語氣和用詞等占2-4分，考生在回答該問題時(shí)，要注意以下三點(diǎn)：

　　（1）公文的使用目的。如果是一個(gè)會(huì)議演講稿，至少要能順暢的讀出來，并且易于聽眾能當(dāng)場(chǎng)明白和理解；如果是報(bào)告或信件，要注意發(fā)件人和收件人的身份、他們之間的相互關(guān)系等，上下級(jí)之間、企業(yè)管理者與股東及其他利益相關(guān)者之間的信息傳遞流向不同，決定了語氣和用詞的差異。

　?。?）要有明確的觀點(diǎn)和結(jié)論，不能出現(xiàn)模棱兩可，正反兩方面都以相同的比例進(jìn)行表述而沒有明確的觀點(diǎn)態(tài)度這種回答方式。報(bào)告、信件、演講稿等專業(yè)公文都有較強(qiáng)的目的性，因此回答該類問題時(shí)也必須形成確定的觀點(diǎn)和結(jié)論。但也要把握觀點(diǎn)偏向的程度，不能太絕對(duì)，一般用7+3、8+2或9+1的觀點(diǎn)權(quán)重分布來組織公文結(jié)構(gòu)。

　?。?）注意不同公文的格式要求：

　　Item

　　Format

　　Element

　　Typical question

　　Report or statement

　　At the top:

　　·Title

　　· Report writer

　　· Report recipient

　　· Date

　　It should include:

　　·A introduction summarizing its scope, terms of reference and the information used

　　· Findings/points made, in sections with headings

　　· Recommendations/conclusions at the end

　　Jun. 2008 Q1（d）

　　Memorandum

　　Same as above

　　Pilot paper Q1（e）

　　Presentation/ speech

　　·Write for spoken words and in the first person;

　　·Use short sentences, focusing on key points

　　Letter

　　At the top:

　　·Address of the sender

　　·Date

　　·Recipient’s name and address

　　It should have:

　　·An introductory paragraph, explaining the reasons why the letter is written

　　·A clear flow which follows a logical sequence;

　　·Content and tone that is appropriate to the audience;

　　·A concluding paragraph, re-emphasizing the purpose of the letter;

　　·If it is a business letter, addressed formally （Dear Sir）， it should be signed Yours Faithfully or Yours sincerely

　　Dec. 2007 Q1（d）

　　7.完成全部要求的答題，包括一個(gè)必答題和兩個(gè)選答題（survival, do not leave any part blank）

　　不要在回答中出現(xiàn)完全空白的地方。在選答題的選擇過程中必須慎重，完整的瀏覽全部選答題后，按照分值的分布來衡量你的選擇，千萬不要因?yàn)楹苄〉姆种稻湾e(cuò)選了你并不熟悉的大題，也千萬不要三個(gè)選答題都回答，考官只會(huì)計(jì)兩道題的分?jǐn)?shù)。在必答題中如果出現(xiàn)完全不會(huì)的內(nèi)容，也要按照自己的理解，結(jié)合案例中的情況介紹進(jìn)行一些表述，只要沒有原則性錯(cuò)誤，考官都會(huì)酌情給分。在涉及計(jì)算的題目中，若計(jì)算的答案錯(cuò)誤，但計(jì)算方法和相應(yīng)的分析正確，考官也會(huì)給分。

　　8.確定問題中詞語表述的含義和要求考生對(duì)知識(shí)點(diǎn)掌握的程度（intellectual levels）

　　考官要求對(duì)你知識(shí)點(diǎn)的掌握程度分為以下三個(gè)級(jí)別：

　　LevelⅠ: Knowledge and comprehension

　　LevelⅡ: Application and analysis

　　LevelⅢ: Synthesis and *uation

　　針對(duì)問題的詢問方式，可以將需要回答的內(nèi)容作如下分類：

　　Level

　　Verb

　　Instruction

　　1

　　Define

　　Give the meaning of

　　Explain

　　Make clear

　　Identify

　　Recognize or select

　　Describe

　　Give the key features

　　2

　　Contrast

　　Explain two different position, highlighting differences between them

　　Analyse

　　Give reasons for the current situation or what has happened

　　3

　　Assess

　　Determine the strengths/ weakness/ importance/ significance ability to contribute

　　Discuss

　　Examine in detail by suing arguments for and against

　　Construct the case

　　Present the argument in favour, supported by evidence

　　Evaluate

　　Determine the value of/ in the light of the arguments for and against

　　Recommend

　　Advise the appropriate actions to pursue in terms the recipient will understand

　　通過ACCA考試實(shí)屬不易，首先要有執(zhí)著的精神，其次是不斷勤奮的學(xué)習(xí)，高頓網(wǎng)校為大家提供ACCA題庫免費(fèi)做題，希望助大家一臂之力，查看詳情》