2020年会计ACCA考试：p1考试技巧及复习方法

来源：长理培训发布时间：2020-02-24 23:51:09

ACCA P1科目是ACCA的核心阶段的一门课程，从P1开始ACCA的难度会比之前F阶段加大许多，所以即使F阶段通过比较轻松的同学也，对于刚刚进入P阶段的考生来说困难还是比较大的，下面就为大家总结一下ACCA P1考试攻略，其中包括P1考试特点，注意事项，学习方法，希望对各位考生学习ACCA提供帮助！　　ACCA考试是得分制，不是扣分制，只要写到点子上就能得分，因此要留意markingscheme是怎么分配考点和分值的。有的paper是典型的多劳多得，我影响最深的是auditandissurance，我把我能想到的点都写上了，写到最后一页最后一行，得了65分。

　　严格地控制每1分花费1.8分钟的时间。例如一个paper五道题，每题20分，一个小时做一题，每题都做得很好，一共做完三题，第一题17分，第二题15分，第三题16分，水平绝对高，加起来48分，fail！连marker都扼腕叹息了。假如严格的控制时间，每36分钟做一题，每题只拿10分，五题加起来50分，pass！聪明人都会拿到每一题的easymark.

　　ACCA P1考试攻略之ACCA P1应试技巧

　　1.答题格式

　　1) 小题答题格式：

　　第一个答题要点

　　A simple phrase to summarize your point 使用一个词组概括答题要点+ Write your phrase above in a completesentence 换行后将上述词组写成完整句子+ Explain your point and apply in the case 解释为什么或结合案例分析空行

　　第二个答题要点

　　2) 涉及Professional mark题答题格式：

　　Use an appropriate subject 一般使用第一人称答题，并站对立场（如作为管理层，需要站在公司的立场等）Correct format ,such as letter, speech,memo 使用正确的格式Fluent present with an Introduction, an ending and transition sections. 正确使用开始段引入，问题与问题间要有流畅过度，最后要有结尾段。

　　2. 注意题目关键词：

　　Define 给出定义即可

　　Explain 定义+知识点展开

　　Identify 找出内容

　　Describe 定义+主要特点

　　Contrast/Distinguish 比较两样或几样的异同，即各自的定义和区别Analyse 分析现在情况，经常需利弊都讲

　　Assess/Discuss 考量优缺点等，考量看法的准确性。需要将正反利弊情况都讲Explore 不仅要从书本上分析，还要考虑case和case外的论点(use common sense)Recommend 提出建议

　　Construct the case for 支持观点，并提供supportingConstruct the case against 反对观点，并提供supportingCriticize批评某个观点，并提供supporting(通常与best practice不相符)Evaluate/Critically evaluate 从双方面讨论（支持/反对）

ACCA P1考试攻略之ACCA P1的考试注意重点

　　Intellectual Requirements

　　Dear Reader， thank you for writing to us. My name is Siret， the editor of the Global Accountant magazine. I do believe you can pass this paper， however， you probably dont have the confidence.

　　P1， is an all analysing， understanding and writing paper！ Reading the questions and actually understanding the requirement is most important. Read the Questions first then start to read the scenario.

　　The examiner has said， “higher level requirement and verbs will be most significant in this paper”。

　　You must understand what the examiner wants. It is the level of knowledge that students need to apply in a certain way. So， when the question says， “Recommend ……”， it actually means： Advise the appropriate actions to the person wanting the information from you.

　　I have listed below some important words you must understand to be able to pass this paper and help you understand what the questions want you to do. Once you learn these words you will see your exams may become more easy for you：

　　Define　　Give the meaning of ………

　　Explain　　Make clear…。

　　Identify　　Recognise or Select…。

　　Describe　　Give the key features of…。

　　Contrast　　Make a comparison between things by showing their differences

Analyse　　Give reasons for the current situation or what has happened. In this case you may have to compare with something to give a trend

Assess　　Determine the Strengths/Weaknesses/Importance/Significance/ability to contribute

Discuss　　Examine in detail by using arguments for and against

Construct the Case　　Present the argument in favour， support by evidence

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

Recommend　　Advise the appropriate actions in a way the recipient will understand.

　　Students must be careful， there could be two or even three of the above words in one question. We call these REQUIREMENTS……