高頓網(wǎng)校小編為您介紹：CIMA考試計算器使用技巧。
 
　　Technical / Application -Calculation
　　·Around 10 marks are specifically awarded for calculation.
　　·Calculations are fairly straight forward. The difficulty is to attempt them under very tight time restrictions.
　　·Weak calculation will put you at a severe disadvantage.
　　·Common calculations: Cash flow, Profits, Investment appraisal (NPV,IRR, EPS), Marginal costing, Budgeting, Variance analysis, basic financial ratios etc.
　　·Highlight limitation and assumptions for your calculations
 
　　Step 1–Identify the essential calculation and all the relevant numbers to include
　　·Use reading time to “collect” all relevant data
 
　　Step 2–Consider presentation and layout
　　·Easy for marker to follow
　　·Label all columns and rows
　　·Show your workings
　　·Work in ‘000s wherever possible
 
　　Step 3 –Do the calculations
　　·Spend a few second s performing a sense check
　　·“Is that what I was expecting?”/ “Does that seems reasonable?”
 
　　Step 4 –Analyse and interpret the result
　　·Understand exactly what it is you?ve calculated and why
　　·Stand back and view the bigger picture in terms of how issues within the unseen interrelate.
 　
　CIMA官方微信　　
　　掃一掃微信，*9時間獲取2014年CIMA考試報名時間和考試時間提醒
　　
　　高頓網(wǎng)校特別提醒：已經(jīng)報名2014年CIMA考試的考生可按照復(fù)習(xí)計劃有效進(jìn)行！另外，高頓網(wǎng)校2014年CIMA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、模考，對學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
　　報考指南：2014年CIMA考試報考指南
　　高清網(wǎng)課：CIMA考試網(wǎng)絡(luò)課程