特許公認(rèn)會(huì)計(jì)師公會(huì) (The Association of Chartered Certified Accountants, 簡(jiǎn)稱ACCA) 成立于1904年，是目前全球*5的國(guó)際會(huì)計(jì)師組織。ACCA的國(guó)際地位舉足輕重，聯(lián)合國(guó)于確定其高頓課程時(shí)，亦是以ACCA的課程作為藍(lán)本。
　　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……

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