2015ACCA《P1专业会计师》考试必备一

　　高顿网校ACCA小编为各位ACCA学员整理了一些考试必备知识点和技巧整理，希望大家查漏补缺，对考试有所帮助。         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.回答问题的时间控制(Time management)

　　严格控制考试时回答每道问题的时间。考试时间180分钟，满分100分，应该按照1.8分

　　钟/分的标准来安排回答问题的时间分布，因此每道问题的回答时间最多不能超过其分值*1.8，例如一道10分的题目，最多花费18分钟来进行回答即可。因为遵循思维和考试的规律，在回答问题最开始的时候总是能将大部分知道的答案都回答出来，越到后面越不熟悉，回答的得分率也将下降。

　　2.按顺序答题(rules of the exam)

　　虽然ACCA可以接受不按照先后顺序的答题方式，但仍然建议考生严格遵守顺序答题这样一个潜在的考试规律。首先，如果没有按照顺序答题，先选择自己比较擅长的题目来回答，容易回答太多而浪费时间;其次，不按顺序答题容易显示对题目总体把握的不自信，给考官造成不好的*9印象，影响后面的得分。(如果一开始就回答Q2，仿佛在对考官说：Dear marker, please fail me!)