2015ACCA《P1專業(yè)會計師》考試必備一

　　高頓網校ACCA小編為各位ACCA學員整理了一些考試必備知識點和技巧整理，希望大家查漏補缺，對考試有所幫助。         ACCA P1 Professional Accountant

　　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.

　　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.

　　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.

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

　　1.回答問題的時間控制(Time management)

　　嚴格控制考試時回答每道問題的時間。考試時間180分鐘，滿分100分，應該按照1.8分

　　鐘/分的標準來安排回答問題的時間分布，因此每道問題的回答時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18分鐘來進行回答即可。因為遵循思維和考試的規(guī)律，在回答問題最開始的時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，但仍然建議考生嚴格遵守順序答題這樣一個潛在的考試規(guī)律。首先，如果沒有按照順序答題，先選擇自己比較擅長的題目來回答，容易回答太多而浪費時間;其次，不按順序答題容易顯示對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，仿佛在對考官說：Dear marker, please fail me!)