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ACCA P1 Professional Accountant
Syllabus
2015年ACCA《P1專業(yè)會計師》基礎課程講義
AIM
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.
MAIN CAPABILITIES
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 evaluate 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.
RELATIONAL DIAGRAM OF MAIN CAPABILITIES
2015年ACCA考試《P1專業(yè)會計師》基礎知識詳細講解
Exam format
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.
（Examiner’s approach by David Campbell）
Examiner
The examiner is David Campbell. He is a lecturer at Newcastle University.
Exam techniques
1.回答問題的時間控制（Time management）
嚴格控制考試時回答每道問題的時間。考試時間180分鐘，滿分100分，應該按照1.8分鐘/分的標準來安排回答問題的時間分布，因此每道問題的回答時間多不能超過其分值*1.8，例如一道10分的題目，多花費18分鐘來進行回答即可。因為遵循思維和考試的規(guī)律，在回答問題開始的時候總是能將大部分知道的答案都回答出來，越到后面越不熟悉，回答的得分率也將下降。2015年ACCA考試科目基礎知識解析。
2.按順序答題（rules of the exam）
雖然ACCA可以接受不按照先后順序的答題方式，但仍然建議考生嚴格遵守順序答題這樣一個潛在的考試規(guī)律。首先，如果沒有按照順序答題，先選擇自己比較擅長的題目來回答，容易回答太多而浪費時間；其次，不按順序答題容易顯示對題目總體把握的不自信，給考官造成不好的第一印象，影響后面的得分。（如果一開始就回答Q2，仿佛在對考官說：Dear marker, please fail me!）
3.格式安排（exam format）
回答每個題目時都要注意分段和分點，按照得分標準（1分或2分/Key Point）估計要回答幾個Key Point，標明每個Key Point的序號，暗示考官你對題目的把握程度良好?；卮鹜昝總€段落都空1-2行，回答完整個問題后請到新的頁面從新開始下一題的回答。大家在備考2015年ACCA考試的時候一定要根據(jù)考試大綱的變化做出適當?shù)恼{整，遇到考試問題也可以及時的和老師溝通解決。
4.理論聯(lián)系實際（apply principle to practice）
從淺層來說，要提及題目中的公司名稱，人物名稱、職務及相關事件。從深層來說，要注意題目中所給出的案例和理論知識之間的聯(lián)系和異同。判斷按照以下哪種情況回答問題：
（1）可以完全按照理論知識回答問題，注意回答的全面性
（2）題目中所述情況與理論知識存在差異或相反情況，注意把握答題的角度和回答的方式（如在發(fā)展中實施公司治理的方式，是否要嚴格按照SOX法案的相關要求執(zhí)行）
（3）題目中只敘述了理論知識的某一個方面，或者問題中要求你站在某一個單獨的立場上回答問題，注意嚴格遵循題設要求的回答問題的立場。學員們在2015年ACCA考試中，以金程輔導教材為基礎，加上老師的課程講解結合試題練習，全面提升自己的綜合應試能力。
5.合理安排答題的分點和詳略程度（mark allocation）
分數(shù)→時間→答題量（詳略程度及分點）
Marks→Time used→Answer
根據(jù)分數(shù)來判斷考官要求的答題量和詳略程度，而不是根據(jù)你對知識點掌握的情況來決定。基本上考分都是按照1-2分/key point來分布的，比如關于定義和概念的問題，如果得分標準是1分/key point，那么將定義表述出來能得0.5分，對定義進行進一步的解釋和說明又能得0.5分，若僅僅將背誦和記憶下來的定義默寫在答卷上，而不做任何進一步的解釋，不但失去一半的分數(shù)，而且容易讓考官認為你并沒有真正的理解和掌握該知識點，給后面的評分造成不良影響。
6.專業(yè)分數(shù) （professional marks）
一般出現(xiàn)在Section A中，占4-6分的分值。要求考生按照一定的格式和語氣來寫一些專業(yè)的公文，其中格式占1-2分，語氣和用詞等占2-4分，考生在回答該問題時，要注意以下三點：
（1）公文的使用目的。如果是一個會議演講稿，至少要能順暢的讀出來，并且易于聽眾能當場明白和理解；如果是報告或信件，要注意發(fā)件人和收件人的身份、他們之間的相互關系等，上下級之間、企業(yè)管理者與股東及其他利益相關者之間的信息傳遞流向不同，決定了語氣和用詞的差異。
（2）要有明確的觀點和結論，不能出現(xiàn)模棱兩可，正反兩方面都以相同的比例進行表述而沒有明確的觀點態(tài)度這種回答方式。報告、信件、演講稿等專業(yè)公文都有較強的目的性，因此回答該類問題時也必須形成確定的觀點和結論。但也要把握觀點偏向的程度，不能太，一般用7+3、8+2或9+1的觀點權重分布來組織公文結構。
（3）注意不同公文的格式要求：
Item
Format
Element
Typical question
Report or statement
At the top:
·Title
· Report writer
· Report recipient
· Date
It should include:
·A introduction summarizing its scope, terms of reference and the information used
· Findings/points made, in sections with headings
· Recommendations/conclusions at the end
Jun. 2008 Q1（d）
Memorandum
Same as above
Pilot paper Q1（e）
Presentation/ speech
·Write for spoken words and in the first person;
·Use short sentences, focusing on key points
Letter
At the top:
·Address of the sender
·Date
·Recipient’s name and address
It should have:
·An introductory paragraph, explaining the reasons why the letter is written
·A clear flow which follows a logical sequence;
·Content and tone that is appropriate to the audience;
·A concluding paragraph, re-emphasizing the purpose of the letter;
·If it is a business letter, addressed formally （Dear Sir）， it should be signed Yours Faithfully or Yours sincerely
Dec. Q1（d）
7.完成全部要求的答題，包括一個必答題和兩個選答題（survival, do not leave any part blank）
不要在回答中出現(xiàn)完全空白的地方。在選答題的選擇過程中必須慎重，完整的瀏覽全部選答題后，按照分值的分布來衡量你的選擇，千萬不要因為很小的分值就錯選了你并不熟悉的大題，也千萬不要三個選答題都回答，考官只會計兩道題的分數(shù)。在必答題中如果出現(xiàn)完全不會的內容，也要按照自己的理解，結合案例中的情況介紹進行一些表述，只要沒有原則性錯誤，考官都會酌情給分。在涉及計算的題目中，若計算的答案錯誤，但計算方法和相應的分析正確，考官也會給分。
8.確定問題中詞語表述的含義和要求考生對知識點掌握的程度（intellectual levels）
考官要求對你知識點的掌握程度分為以下三個級別：
Level 1: Knowledge and comprehension
Level 2: Application and analysis
Level 3: Synthesis and evaluation
針對問題的詢問方式，可以將需要回答的內容作如下分類：
Level
Verb
Instruction
1.Define
Give the meaning of
Explain
Make clear
Identify
Recognize or select
Describe
Give the key features
2.Contrast
Explain two different position, highlighting differences between them
Analyse
Give reasons for the current situation or what has happened
3.Assess
Determine the strengths/ weakness/ importance/ significance ability to contribute
Discuss
Examine in detail by suing arguments for and against
Construct the case
Present the argument in favour, supported by evidence
Evaluate
Determine the value of/ in the light of the arguments for and against
Recommend
Advise the appropriate actions to pursue in terms the recipient will understand
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