最近好多读者都有相似的ACCA考试问题,我们邀请Global Accountant杂志执行主编Siret回答读者问题。 B[Ku\A6&
------------------------------------------------------------------------------------------------------ _lJ!R:*
fancy_wong2010-10-10 19:26:38 sk<3`x+
你好,我现在还剩P1, P2和两个options,12月份要考P1,2,有点没底气,还是觉得文字叙述题答的不是很得要领,都是擦边过的~有什么好建议吗?谢谢了 ^B.5GK)!
------------------------------------------------------------------------------------------------------- by1<[$8r
Intellectual Requirements lHY+}v0
Dear Reader, thank you for writing to us. My name is Siret, the editor of the Global Accountant magazine. I do believe you can pass this paper, however, you probably dont have the confidence. v!-/&}W)1
P1, is an all analysing, understanding and writing paper! Reading the questions and actually understanding the requirement is most important. Read the Questions first then start to read the scenario. ?4#Li~q
The examiner has said, “higher level requirement and verbs will be most significant in this paper”. q.^;!f1
You must understand what the examiner wants. It is the level of knowledge that students need to apply in a certain way. So, when the question says, “Recommend .......”, it actually means: Advise the appropriate actions to the person wanting the information from you. ;s = l52
I have listed below some important words you must understand to be able to pass this paper and help you understand what the questions want you to do. Once you learn these words you will see your exams may become more easy for you: T\6dm/5
Define YNyk1cE
Give the meaning of ….. I#Y22&G1
Explain hP%M?MKC
Make clear…. r4b 6 c
Identify FBe;1OU
Recognise or Select…. ?DS@e@lx
Describe "yy5F>0Wt
Give the key features of…. bivuqKA
Contrast 4<w.8rR:A
Make a comparison between things by showing their differences Af~$TyX
Analyse t:x\kp
Give reasons for the current situation or what has happened. In this case you may have to compare with something to give a trend
,h m\
Assess YlJ@XpKM
Determine the Strengths/Weaknesses/Importance/Significance/ability to contribute >UTBO|95y
Discuss $t'MSlF
Examine in detail by using arguments for and against !OhC/f(GBZ
Construct the Case d=$Mim
Present the argument in favour, support by evidence FJGlP&v<
Evaluate 7dTkp!'X-
Determine the value of in the light of the arguments for and against $ZhFh{DQ.
Recommend jE.N ev/
Advise the appropriate actions in a way the recipient will understand. U/66L+1
Students must be careful, there could be two or even three of the above words in one question. We call these REQUIREMENTS........ L^/5ux