ACCA考试P1书写技巧

　　特许公认会计师公会 (The Association of Chartered Certified Accountants, 简称ACCA) 成立于1904年，是目前全球的国际会计师组织。ACCA的国际地位举足轻重，联合国于确定其环球课程时，亦是以ACCA的课程作为蓝本。

　　Intellectual Requirements

　　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.

　　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.

　　The examiner has said，“higher level requirement and verbs will be most significant in this paper”。

　　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.

　　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：

　　Define

　　Give the meaning of ………

　　Explain

　　Make clear…。

　　Identify

　　Recognise or Select…。

　　Describe

　　Give the key features of…。

　　Contrast

　　Make a comparison between things by showing their differences

　　Analyse

　　Give reasons for the current situation or what has happened. In this case you may have to compare with something to give a trend

　　Assess

　　Determine the Strengths/Weaknesses/Importance/Significance/ability to contribute

　　Discuss

　　Examine in detail by using arguments for and against

　　Construct the Case

　　Present the argument in favour， support by evidence

　　Evaluate

　　Determine the value of in the light of the arguments for and against

　　Recommend

　　Advise the appropriate actions in a way the recipient will understand.

　　Students must be careful， there could be two or even three of the above words in one question. We call these REQUIREMENTS……