2559阅读
0回复

[试题解答]【P1】P1历年考题分析 09 June——Mr. Wang [复制链接]

上一主题下一主题查看指定楼层

离线阿文哥

管理员

发帖: 16132

学分: 16242

经验: 2562

精华: 49

金币: 0

只看楼主倒序阅读使用道具 0楼发表于: 2012-06-04

关键词：试题解答 ACCA ACCA考试

　　P1历年考题分析
　　09年6月的第一题是一道很典型的P1考试题目，该题中考查很多知识点，同时考官通过理解，分析，运用等多个动词考查学员的能力。其中以kohlberg的理论对10年6月考试更为重要。鉴于理解记忆的原则，我建议大家阅读以下kohlberg理论的假设来学习他的三个层次和六个阶段。
　　Heinz dilemma
　　A dilemma that Kohlberg used in his original research was the druggist's dilemma: Heinz Steals the Drug In Europe.
　　A woman was near death from a special kind of cancer. There was one drug that the doctors thought might save her. It was a form ofradium that a druggist in the same town had recently discovered. The drug was expensive to make, but the druggist was charging ten times what the drug cost him to produce. He paid $200 for the radium and charged $2,000 for a small dose of the drug. The sick woman's husband, Heinz, went to everyone he knew to borrow the money, but he could only get together about $ 1,000, which is half of what it cost. He told the druggist that his wife was dying and asked him to sell it cheaper or let him pay later. But the druggist said, "No, I discovered the drug and I'm going to make money from it." So Heinz got desperate and broke into the man's store to steal the drug for his wife. Should Heinz have broken into the laboratory to steal the drug for his wife? Why or why not?
　　Stage one (obedience): Heinz should not steal the medicine because he would consequently be put in prison, which would mean he is a bad person. Or: Heinz should steal the medicine because it is only worth $200, not how much the druggist wanted for it. Heinz had even offered to pay for it and was not stealing anything else.
　　Stage two (self-interest): Heinz should steal the medicine because he will be much happier if he saves his wife, even if he will have to serve a prison sentence. Or: Heinz should not steal the medicine because prison is an awful place, and he would probably languish over a jail cell more than his wife's death.
　　Stage three (conformity): Heinz should steal the medicine because his wife expects it; he wants to be a good husband. Or: Heinz should not steal the drug because stealing is bad and he is not a criminal; he tried to do everything he could without breaking the law, you cannot blame him.
　　Stage four (law-and-order): Heinz should not steal the medicine because the law prohibits stealing, making it illegal. Or: Heinz should steal the drug for his wife but also take the prescribed punishment for the crime as well as paying the druggist what he is owed. Criminals cannot just run around without regard for the law; actions have consequences.
　　Stage five (human rights): Heinz should steal the medicine because everyone has a right to choose life, regardless of the law. Or: Heinz should not steal the medicine because the scientist has a right to fair compensation. Even if his wife is sick, it does not make his actions right.
　　Stage six (universal human ethics): Heinz should steal the medicine, because saving a human life is a more fundamental value than the property rights of another person. Or: Heinz should not steal the medicine, because others may need the medicine just as badly, and their lives are equally significant.
　　答题技巧：
　　首先，在大家回答问题之前，我建议大家把问题读清楚。
　　阅读问题的关键点包括以下几点：
　　1.       阅读动词和连接词AND；
　　2.       阅读题目中的数字和带引号的词或者短语；
　　3.  原文中的引号处为重点
　　解释：
　　Indentify, list, describe每列出一个小点为一分
　　Explain, analyse, evaluate, assess, distinguish为每点两分
　　注意evaluate要正反两方面说明
　　Critisize只是要说明disadvantage
　　比如该题目中b小问中要求‘Explain FIVE typical causes of internal control failure’，大家要注意要回答五点。‘Explain FIVE typical causes of internal control failure and assess the internal control performance of Global-bank in the case scenario.’中的and说明本题目不仅要解释同时要评估一下Global-bank的内部控制。
　　原文中‘I’m in this job for what I can get for myself – big risks bring big returns and big bonuses for me.’直接引用了Mr Mineta的原话来说明他所做的决定是为了self interest.
　　Application如何引用Senario中的关键点，
　　由于P1考试是一门知识运用课程，考生在考试时一定要学会将掌握的知识同考官的背景结合起来，结合的融合点就是考官的Senario。我建议大家不要全段抄袭考官的文章，如果需要引用的话，大家使用短句和引号来表示该段文字的来源。每做一题尽量将知识点同Senario融合。
　　Professinal mark
　　P1考试所有历年考题中要求大家的答题格式有三种。
　　1. letter    June 2009 Q1 e
　　2. memo   Dec 2009 Q1 d
　　3. report