首 页 > 浦江新闻 > ACCA考试常见问题大集合之P1科目
浦江新闻
ACCA考试常见问题大集合之P1科目
时间: 2016-07-22 来源:浦江财经 作者:flora 点击:
今年是ACCA改革年,不仅ACCA考试将有4次机会,而且F5-F9也逐步实现机考,还有考纲、题型、内容等等均有所小改变,因此随之而来各科问题也增多不少。小伙伴在高兴ACCA考试逐步进入简便模式的同时,也在忧愁新出现的问题会不会给自己带来困惑。那么浦江财经今天就带来ACCA P1的常见问题,“见招拆招”让你安心备考!
 
Q:为什么ACCA把P1的科目名称从"PROFESSIONAL ACCOUNTANT" 换成了"GOVERNANCE, RISK AND ETHICS"?
 
The name change, effective from June 2011, reflects the need for accountants to be fully trained in all aspects of governance, risk and ethics.
 
We have received feedback from employers in the professional services sector that finance employees must understand and be able to manage risk effectively, especially in the current economic climate. In light of their comments, the examination study guide now has an even greater emphasis on risk, particularly recognising, monitoring and mitigating risk.
 
The new title of the paper reflects this change in emphasis and highlights other areas of the syllabus that are dealt with in detail - corporate governance, internal control, and professional ethics.
 
Q:对于P1的考生来说,ethics是一个全新的知识点,如何复习比较好?
 
A:Candidates who are new to ethics are strongly recommended to take the professional ethics module in order to familiarise themselves with ethical theories and to develop ethical sensitivity.
 
Q:P1考试还有其它的版本吗?
 
Yes, there will be an adapted paper for the Singapore market. Candidates in Singapore need to demonstrate ethical competence and professional values in the context of well-developed local professional codes of conduct, rules and governance.
 
Line-by-line knowledge of codes and rule books is not required for the paper. However, candidates in Singapore should display knowledge of governance and ethics from their own local or regional perspective when answering questions.
 
Q:考生需要了解不同国家的公司管理结构吗?
 
A:Yes, to some extent but not in great detail.
 
Candidates can cite codes that apply to their own countries as well as codes that apply to other countries in answering questions.
 
For example, citing the UK Combined Code may be a good starting point when describing the main elements of an effective governance system. However, related codes exist in the UK and there are equivalent codes in other countries and regions of the world which students could mention. The study guide specifically mentions the Sarbanes-Oxley Act, as this rules-based legislation has international application.
 
Gaining a broad knowledge and understanding and developing the ability to critically evaluate the key principles of these codes is more important than learning the precise wording or a detailed knowledge of their content and clauses.
 
Q:当考生在支持或者反对某种观点时,需要举例吗?
 
A:Yes, markers will be looking for evidence of understanding and examples can provide them with this.
 
Q:“ETHICAL KNOWLEDGE”和“ETHICAL THEORY”的区别在哪里?
 
A:Candidates are expected to know and to be able to reference "ethical theory". They should then be able to discuss the theory and build a case as to how it may be applied in practice; this is "ethical knowledge."
 
In studying the Professional ethics module, candidates may fully recognise for the first time that issues do not always have clear-cut solutions or answers.
 
Q:P1考生想多拿分挺难,因为考生都没有按照答题思路来答,有什么好的建议吗?
 
A:Marks are awarded for presentation and the logical construction of an answer. It is important for students to become familiar with the formats and approaches (eg annual report, memo, letter) which they may need to utilise in the exam.
 
Candidates should also be aware of the types of answers required when questions use the verbs "assess", "analyse", "evaluate" and "criticise".
 
Q:题干里会出现“critically evaluate”an approach,这是什么意思?
 
This means to evaluate the approach of someone or something, but at the same time to criticise or find fault with it. This form of requirement is intended to test a candidate's ability to produce a cogent and coherent argument, with which they may or may not agree.
 
Q:写答案在答题纸上有什么好的建议吗?
 
It is important to clearly state the question number at the top of the page and indicate the question part near the margin. This will even more important when computerised marking comes in.
 
Q:考生需要在解释要点时举道德难题的例子来得分吗?
 
A:Getting candidates to learn how to apply aspects of the P1 syllabus to real situations is quite a challenge for tuition providers. Many P1 questions require the candidate to deconstruct a situation and examine the issues contained within them. It is therefore very good practice to examine current news stories which cover issues related to the P1 syllabus.
 
There are lots of good materials available in the media and on the internet, particularly at the moment when there are rapidly-changing economic conditions. The challenge for tuition providers is providing relevant, local examples which will capture their candidates' interest and stimulate them to discuss and think about issues covered in P1.
 
Q:很多ACCA考生都不是以英语为母语的,许多国家及地区的考生对于环境审计这样的概念并不是很了解,对此ACCA协会有什么举措吗?
 
A:Examiners and markers are very aware that many candidates are writing in their second or third language. They are very sympathetic to this and are actively looking to award marks.
 
With respect to environmental issues, though, part of the purpose of Paper P1 is to raise awareness of environmental audits. The syllabus covers the tension between issues of corporate governance and commercial pressures.
 
Q:考试会要求考生举行业相关的例子吗?
 
A:Specific examples can be useful to illustrate a certain level of understanding. Questions could be based on examples from specific industries.
 
Q:P1的计算难度如何?考生需要带计算器吗?
 
A:Numbers may be used in an exam question to help enable the analysis of an issue. P1 is not a numerical paper but numerical information can be used as an example.
 
Candidates might need a calculator. There is the option of including numerical content in an answer if it will help to demonstrate understanding of particular point. But there will be no complicated arithmetic.
 
Q:在2010年12月的P1考试中,有道题的题干使用了动词”explore”,这个动词并没有出现在考纲的list of verb上,可以解释一下这个词是什么意思吗?还有其它不在考纲上的动词会出现在卷子上吗?
 
A:The list is not an exhaustive list and the verbs on it are intended to be examples.
 
The word 'explore' gives flexibility to the examiner and the markers since it implies that there are different approaches to answering the question.  We are not trying to trip up candidates and any appropriate approach here would be given credit.
 
'Explore' is quite a forgiving word which gives the candidates a certain latitude in approaching the question. Markers are very keen to reward appropriate responses.
填写表单送惊喜