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篇1：12月考试Paper1.1考官谈备考
relevant to: paper 1.1
professional scheme
performance generally was satisfactory, with no evidence that candidates did not have time to complete the paper.
an encouraging feature was that performance in the non-computational questions in section b was good, both in the fairly easy q5 and in the more difficult q4.
section a
the 25 questions in section a varied in their level of difficulty and covered the whole syllabus, with less emphasis on the topics examined in section b.
questions that candidates generally found difficult were:
question 3
this question called for the calculation of the division of profit among partners after a change in partnership personnel, including an adjustment for an expense that was to be borne by two of the three partners only. this is a topic that has appeared in previous examinations, but few were able to calculate the division correctly. 来源：
question 10
candidates were asked to select two of four possible factors that could cause a company's gearing ratio to fall.
few were successful.
question 18
this question presented three statements about the interpretation of financial statements, only two of which were correct. the incorrect statement was 'all companies should try to achieve a current ratio (current assets/current liabilities) of 2:1', and very many candidates were of the opinion that this was correct.
question 22
this question concerned a company's statement of changes in equity (int) or statement of recognised gains and losses (gbr). there were obviously differences between the two versions, but few were able to identify the items that should appear in these statements.
section b
question 1 来源：
this question required candidates to produce an income statement/profit and loss account for a sole trader from incomplete records. the main points of difficulty were the calculations for the sales and purchases figures. some candidates produced figures that should have been seen to be impossible, such as a figure of $3,900 for sales when purchases totalled over $300,000. the remainder of the question required adjustments for accruals and prepayments and depreciation calculations. overall, performance was no better than moderate in this fairly easy question.
question 2
there is usually a question in the paper calling for ledger accounts or journal entries to test basic bookkeeping skills, and this one required ledger accounts for non-current/fixed assets, including depreciation, revaluation and a disposal. some candidates got the question completely correct. errors frequently made by the remainder included:
revaluation. although the question clearly stated the revaluation details, many candidates took the wrong figures into their accounts.
depreciation. the depreciation calculation was reasonably easy, but defeated many candidates.
ledger accounts generally. some candidates set up their accounts the wrong way round.
question 3
a consolidated balance sheet. the level at which this topic is examined in paper 1.1 is very basic, and many candidates had been drilled into competence here. the topic appears in most 1.1 examinations, either in section b as here, or in section a as two or three multiple choice questions.
question 4 来源：
the paper always includes one or two non-computational questions. q4 required a knowledge of events after the balance sheet date and contingencies (iass 10 and 37/frss 21 and 12), and many candidates performed satisfactorily here. part 4) of the question concerned the treatment of a revaluation surplus, and a surprising number of candidates stated that it should appear in the income statement/profit and loss account.
question 5
this question called for explanations of four accounting concepts that candidates were free to choose. a list of 18 acceptable concepts was compiled at the markers' meeting and most candidates were able to find and explain four of them.
篇2：12月考试Paper1.2考官谈备考
relevant to: paper 1.2
professional scheme 来源：
the structure of this paper was identical to recent previous sittings with 25 compulsory multiple choice questions in section a and five compulsory questions in section b. as in june , the questions in section b did not carry equal marks. on this occasion there was one 8 mark question, two 9 mark questions and two 12 mark questions. this pattern may change in the future but there will always be five questions in section b and each will carry between 8 and 12 marks.
on this occasion, candidates’ performances spread right across the whole spectrum of marks. the paper acted as a very good discriminator of candidate performance. there were slightly more candidates than usual scoring very high marks on this paper but on the other hand, as usual, there were quite a few papers scoring very low marks.
section a
the questions in this section came from right across the syllabus and each carried two marks. there was the usual mixture of computational and descriptive questions. the topics tested complemented the topics set in the longer section b questions and therefore there was a full overall coverage of the syllabus by this examination.
section a questions on the following topics were least well answered: cost behaviour, break-even analysis, the economic order quantity model, relevant costing and pricing.
a few candidates failed to record any of their answers to the multiple choice questions in section a on the front of the candidate registration sheet (crs), as instructed. many others did not bubble their answer choices in the correct way on the crs, again as instructed. these are clear examples of candidates failing to read the instructions associated with an examination carefully. future candidates are advised to read these instructions carefully as the answers to section a questions represent 50% of the total marks available on this paper.
section b
question 1
this 12 mark question tested various aspects of cost behaviour and relevant costing.
part (a) first required candidates to calculate the variable cost per unit and the total fixed costs from the simple data provided. on this occasion the high-low method was not specified but as there were only two activity levels and two total costs available this was the only feasible approach. it then required candidates to calculate the selling price and contribution per unit. using the contribution to sales ratio given was the key to these calculations.
many candidates scored full marks to this part of the question. however there were also many who did not seem to know how to tackle it.
errors made by the weaker candidates included:
calculating the variable cost per unit by dividing the total cost by the number of production units instead of using the high-low method.
using the incorrect number of units when calculating the total variable costs to deduct from the total costs to obtain the total fixed costs.
calculating full capacity incorrectly.
incorrectly representing the relationship between variable cost and selling price using the contribution to sales ratio.
giving total answers when per unit answers were required.
part (b) required candidates to calculate the change in monthly profits that would result from a new contract. this involved the application of basic knowledge to the situation presented. this part was not well answered by the vast majority of candidates. the way that the requirements to all three parts of question 1 were laid out on the examination paper was intended to encourage candidates to use the information calculated in (a) to carry out the calculations in (b) and at the same time being aware that there was an opportunity cost involved, as indicated in (c). the key was to calculate the total contribution effects of (i) the new business and (ii) the lost business. as the published answers show these require no more than about six lines of calculation. however what the vast majority of candidates did was to calculate the company’s total profit before the new business and the total profit after the acceptance of the new business. this approach in not wrong but it is quite tedious and definitely time-consuming. many candidates filled up one to two sides of their answer books using this approach and often in doing so made a number of errors. a common error was to misread the question and assume that total existing sales would fall by a sixth (17,000 units) instead of by one unit for every six units of new business (2,500 units). if candidates had given just a little thought about their calculations they would have realised that the company would not consider a decision that meant losing the full contribution on 17,000 units in order to gain a lower contribution per unit on 15,000 units.
part (c) - for two marks - required an explanation of the term ’opportunity cost’ in the context of the company in the question. explanations were generally poor and showed that many candidates had learnt, and not always correctly, a definition of opportunity cost and by what they wrote showed they did not understand the term.
篇3：6月考试Paper1.1考官谈备考
relevant to:paper 1.1professional scheme the june 2005 paper followed the normal pattern of 25 multiple-choice questions in section a, and five longer questions, each worth between eight and 12 marks, in section b. all questions in both sections were compulsory. the multiple-choice questions in section a were intentionally varied in their level of difficulty. topics that caused problems for candidates included non-current/fixed asset accounting (also poorly-handled in question 1 of section b), partnership accounts, intangible assets and contingencies. in section b it was, as usual, the non-computational questions that candidates found most difficult.section a
the questions that were generally found to be difficult are described below.question 5
this question concerned frs 18 (gbr) and ias 8 (int). these are both tricky areas. uk candidates tended to think that an alteration in the classification of expenses did not constitute a change of accounting policy, while many international candidates wrongly thought that a change of accounting policy entailed a note estimating the effect on future periods.question 6
the topic here was depreciation and revaluation. as noted above, an aspect of this topic was also examined in question 1 section b, where it was again poorly-handled.来源：question 8
the division of profit among partners has proved difficult for candidates on previous occasions. this question was easier than some past questions have been, but was still rather poorly-answered.question 19
this question had two versions to reflect the fact that, internationally, goodwill is reviewed for impairment rather than being amortised. uk candidates tended to say that internally-generated goodwill could be capitalised, and international candidates frequently stated that goodwill is still amortised, which perhaps suggests the use of out-of-date study material.question 21
this question dealt with contingent assets and liabilities, and many candidates were vague as to their correct treatment.section b
question 1
there is always a question on some aspect of financial statements in section b, and this time it was a company balance sheet. a draft balance sheet was given in the question, and adjustments had to be made to it for changes to non-current/fixed assets, current assets and share capital. the non-current/fixed asset adjustments were rather poorly-done on the whole, with many candidates failing to realise that accumulated depreciation has to be brought into asset revaluation. the current asset adjustments were handled better, but some candidates added a contra-adjustment to payables/creditors instead of deducting it. the share issue was very poorly-handled. many candidates credited the whole of the proceeds to a share capital account without introducing a share premium account.question 2
this question called for journal entries to correct five errors. most candidates scored at least half marks on the question. the most awkward adjustment was that for the opening accrual (item (d)), and many candidates adjusted this the wrong way round.来源：question 3
in the past, questions on cash flow statements have been rather poorly-answered, but this time there was a worldwide improvement. candidates were also far better at providing workings - it is vital for candidates to realise that the provision of workings in all computational questions allows markers to give credit for partially-correct answers which otherwise would have scored zero. it is important, however, not to go too far with workings. it is unnecessary, for example, to provide detailed ledger accounts for adjustments to figures in questions on financial statements - keep workings brief to save time.question 4
part (a) of this question asked candidates to explain why a highly-geared company is generally more risky than a low-geared one. most candidates had some idea what gearing was and were able to give a basic answer. very few mentioned the positive side of high-gearing for investors when profits are high. many thought that high-gearing meant the imminent collapse of the company. in part (b), candidates had to explain three factors that could cause ratio analysis to be misleading when used for comparing the performance of two companies.
marks were only given if the answer addressed this requirement, with no credit being given for general answers dealing with possible misleading effects within one company. answers were often extremely brief, and continued the usual pattern of poor answers for non-computational questions.question 5
this question presented three problems to be considered when finalising a company's financial statements. the first concerned a product warranty - a reference to an example of a provision in ias 37/frs 12. some candidates were familiar with the idea, but many thought that warranty costs should be recognised in the period in which the claim was made, with no provision. the second problem was the sale of inventory/stock after the balance sheet date for less than cost. most candidates were able to deal with that. the third problem was the most difficult - an adjustment for a prior period error. it was clear that few candidates had studied this aspect of ias 8/frs 3.
篇4：6月考试Paper1.2考官谈备考
relevant to:paper 1.2professional scheme the structure of this paper was identical to recent previous sittings, with 25 compulsory multiple-choice questions in section a, and five compulsory questions in section b. for the first time under the current syllabus, the questions in section b did not carry equal marks. on this occasion there was one 8-mark question, three 10-mark questions and a 12-mark question. this pattern may change in the future but there will always be five questions in section b and each will carry between eight and 12 marks. it is pleasing to report that the general standard of answers in section b of this examination was higher than in the recent past. this is reflected by the fact that fewer candidates scored very low marks.section a
the questions in this section came from right across the syllabus and each carried two marks. there was the usual mixture of computational and descriptive questions. the topics tested complemented the topics set in section b and therefore the syllabus was fully covered in this examination.来源： questions on the following topics were least well-answered: linear programming, make or buy in decisions, relevant costs, correlation, process costing, fixed overhead capacity variances, and service cost centres. a few candidates failed to record any of their answers to the multiple-choice questions in section a on the front of the candidate registration sheet (crs), as instructed. many others did not bubble their answer choices in the correct way on the crs, again as instructed. these are clear examples of poor examination technique and failure to read the instructions associated with an examination.section b
question 1
this question tested various aspects of process costing - including normal losses and abnormal gains. the process also involved the creation of two joint products.part (a) required candidates to produce one process account which included the weights and values of the joint products separately. answers were generally disappointing to this part of the question. most candidates coped well with the basic entries in the process account but the entries for the abnormal gain and the joint products caused more problems. it appeared that some candidates were not expecting process costing to appear in section b of the examination on this occasion.errors made by weaker candidates included:来源： producing more than one process account presenting an answer in the wrong format - an account format was required showing the combined output and value of the joint products incorrectly calculating the abnormal gain in the process showing the actual loss as a credit entry in the account basing the apportionment of joint costs on sales prices, rather than on the sales value of production. part (b) required candidates to explain the characteristics of a by-product. this part was answered well by the majority of candidates, although many wasted time by writing far more than was required for the two marks available, and often described the accounting treatment of by-products. this was not required by the question.question 2
this question focused on various aspects of standard costing and variances. in this instance the direct materials cost variances were chiefly being examined.
part (a) required a statement that reconciled the standard cost of actual production with the actual cost, highlighting the total cost variances for each element of cost. a significant number of candidates seemed unable to calculate a total variance without first calculating a set of sub-variances and then adding them together. there was insufficient information given to allow candidates to adopt this approach. common errors in part (a) included: producing a statement that reconciled budgeted cost with actual cost without also showing the standard cost of actual production within it failing to produce any statement of reconciliation, only a set of variances not showing clearly whether variances were adverse or favourable getting confused over price and rate variances and total variances. part (b) required the total direct materials cost variance calculated in part (a) to be broken down into sub-variances - namely price and usage variances. candidates who had made some of the errors referred to above in part (a) then became very confused in their answers to part (b). some candidates who produced the correct answer to part (b) then found that the two variances they had calculated did not total the variance they had calculated in part (a).part (c) required candidates to explain who in the organisation would be involved in setting the standard price and standard quantity for direct materials. although many candidates wrote at length about setting standard selling prices, most answers were generally quite good. weaker candidates seemed to think that the accounting staff were mainly involved in setting standards.
question 3
this question, worth eight marks, involved stock control and the economic order quantity. it was the best answered question on the paper. many candidates correctly calculated the economic order quantity in part (a). errors from weaker candidates were:substituting the values incorrectly into the formula given giving the answer as a value instead of units failing to give the answer to the nearest unit, as required.
篇5：专家教你备考12月23日、24日四六级考试
圣诞、元旦将临，省会高校的一些大学生非但没有感到轻松，反而更加繁忙了。因为除了准备期末考试外，不少人还在挑灯夜战，迎接将于本月23日、24日举行的下半年全国大学英语四六级考试（cet）。
昨日，记者在河南财经学院采访时，该校计算机学院大三学生王磊告诉记者，今年的四六级考试有了很大变化，现在要抓紧时间适应新题型、争取考个好成绩。记者在其他高校采访时注意到，像王磊这样临阵磨枪的学生还不在少数。记者从有关部门了解到，新四级与旧四级的考试，在计分体制、公平性、得分与证书等方面都有了很大变化，如今距离考试还有不到两周时间，怎样快速适应和准确把握住新题型的变化、用最少的时间拿到更多的分数？上海交大新概念外语学校专家顾问团成员、四六级英语名师王萌告诉记者，四六级考核的知识点相对有限，如果一味地增大题量，就不可能有足够时间思考、反刍，关键是考生要熟悉试题要点，练习题目不在多而在懂，一定要多动动脑筋。新四级考试分四个部分：听力、阅读、综合运用和写作。变化最大的属听力部分和阅读部分。题型增加，难度也相应增大了。考生应根据题型的特点及自身的水平合理分配各题型所需的时间。阅读理解应考时要注意：首先通读原文首段、尾段以及中间各段的首尾句，借此弄懂文章的大意及脉络，即各段之间的关联；其次要快速扫描题目，确认属于哪种题型；最后要根据不同的题型各个击破，大意题比较容易解决，其余几类则需要回归到原文中加以“核实”。★ ACCA/OxfordBrookesDegreePartnership
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