ACCA考试(P1专业会计师)考前总结7

我成功通过了ACCA考试的经验分享ACCA是Association of Chartered Certified Accountants的缩写，即特许公认会计师学会。

作为一名职业会计师，拥有ACCA证书，可以在全球范围内开展不同的会计工作，甚至可以成为高管层的成员。

不过，ACCA考试并不是一项易事，它对考生的知识、技能和经验都有着非常高的要求。

但是，只要坚持，相信你也能像我一样，成功通过ACCA考试。

在这里，我将分享我通过ACCA考试的经验，希望能够帮助到准备参加ACCA考试的考生。

这里的经验和建议不一定是绝对的，但是是适合我个人的，你可以借鉴一下。

一、学习计划的制定ACCA考试内容比较庞杂，需要学习、掌握很多知识。

因此，制定一个合理的学习计划是非常重要的。

在制定学习计划时，要充分考虑自己的实际情况，例如时间、英语水平、工作负担等因素。

可以根据每个知识点的难易程度，制定相应的学习计划，然后根据计划进行复习和练习。

还需要注意的是，不要把所有的时间都放在学习上，适当休息和娱乐能够缓解压力，让你更有精神去学习。

二、重视语言能力ACCA考试主要以英文进行，因此，语言能力是ACCA考试成功与否的关键。

如果你不擅长英语，需要花费更多的时间和精力去提升语言能力。

我自己在考试初期就比较弱，因此我选择了英语培训班进行学习和提高。

通过课上的听说练习、写作指导和听力训练，使我在英语方面有了很好的提高。

在进行考试的时候，可以根据英语能力的水平，选择适合自己的考试时间段，充分准备。

三、专业书籍的选择专业知识是ACCA考试的重点，相应的教材和专业书籍是非常有必要的。

在选择书籍时，可以先去了解一下不同的书籍，找到适合自己的。

这些书籍能够帮助你深入理解ACCA考试的知识点，提供实用的例子和练习情景。

如果你在ACCA考试中遇到一些难点或者不理解的地方，可以通过书中提供的联系方式寻求帮助。

记得不要盲目的购买教材，更多的时候考试内容可能是在讲座中或其他的学习资源中展现。

ACCA 考试知识点简介ACCA（The Association of Chartered Certified Accountants）是全球最大的会计师协会之一，也是国际认可度最高的考试之一。

ACCA的考试内容广泛，覆盖了会计、财务管理、税务以及商业法律等领域的知识。

本文将为大家介绍ACCA考试的一些重要知识点。

1. 财务会计财务会计是ACCA考试中的重点部分，主要涉及会计准则、财务报表和会计报告等内容。

以下是财务会计的一些重要知识点：•会计准则：了解国际财务报告准则（IFRS）和国际会计准则（IAS），以及它们在编制财务报表中的应用。

•财务报表：熟悉资产负债表、利润表和现金流量表等财务报表，以及它们的编制原则和解读方法。

•会计报告：了解如何编制财务报告，并掌握财务报告的解读方法和分析技巧。

2. 管理会计管理会计是ACCA考试中的另一个重要部分，它主要关注企业内部的财务管理和决策支持。

以下是管理会计的一些重要知识点：•预算管理：了解预算的编制过程和预算控制的方法，以及如何利用预算进行业绩评估和决策分析。

•成本管理：掌握成本的分类和计算方法，以及成本控制和成本效益分析的技巧。

•绩效管理：了解绩效评估的指标和方法，以及如何设计和实施有效的绩效管理措施。

3. 税务税务是ACCA考试中的另一个重要部分，它主要涵盖国内和国际税法的知识。

以下是税务的一些重要知识点：•税收法规：了解各国的税收法规和税种，熟悉税务申报和纳税义务。

•税务筹划：掌握税务筹划的原则和方法，以降低企业的税负并合法避税。

•跨境税务：了解国际税收规则和税务协定，熟悉跨境投资和跨国企业的税务管理。

4. 商业法律商业法律是ACCA考试中的另一个重要部分，它主要关注企业的法律责任和合规要求。

以下是商业法律的一些重要知识点：•合同法：了解合同的要素和成立条件，熟悉合同的解释和履行要求。

•公司法：掌握公司设立和运营的法律规定，了解公司治理和股东权益保护的相关法律。

ACCA考试P1——Professional Accountant本文由高顿ACCA整理发布，转载请注明出处ACCA考试P1——Professional AccountantP1完全是一个discussion为主的paper,对英文写作能力要求甚高。

Mark allocation 包括了professional marks，也就是我们在回答问题阐述己见的时候一定要做到professional。

对于整个这门课程的syllabus,其实还是蛮简单的，内容不多，包括以下三个部分：1. 公司治理，既corporate governance.2. 内部控制及风险管理3. 职业道德准则及social responsibility理清了这个思路，P1还是很好把握的，需要付出一定的时间及努力罢了。

下面分别详细说明：1．公司治理这个部分包括的东西比较的杂，需要强化记忆的不多，但是应用是非常重要的，ACCA 的考官喜欢问我们某个公司现在存在什么样的公司治理问题，这个就要求我们能够立刻想到Codes of Corporate Governance中对不同的方面的不同要求，然后在case 中进行应用。

主要需要记忆的部分包括：CG的基本原则各个Sub-committee的不同要求，包括人数、role以及qualification等,包括audit committee, remuneration committee, nomination committee还有risk committee非执行董事的职责、特点以及要求（Higgs Report 2003中说明的4点：Strategy, Scrutiny, Risk, People）Stakeholder Groups(stakeholder matrix),不同的分类，只有我们了解了这些基本的stakeholder，才能做出最符合职业道德的判断Agency theory,这个没有什么难点，就是理解的问题。

ACCA考试P1总结讲义本文由高顿ACCA整理发布，转载请注明出处Governance:Directors(a)ChairmanRunning the board and setting its agendaEnsuring the board receives accurate and timely informationEnsuring effective communication with shareholdersEnsuring sufficient time is allowed for discussion of controversial issuesTaking the lead in board developmentFacilitating board appraisalEncouraging active engagement by all the members of the boardReporting in and signing off accounts(b) CEOBusiness strategy and managementInvestment and financingRisk managementEstablishing the company’s managementBoard committeesLiaison with stakeholders(c) Division of responsibilitiesCEO run the company, Chairman run the board and take the lead in liaising withshareholdersChairman carries the authority of the board, CEO has the authority that isdelegated by the board. Unfettered powers is concentrated into on pair of handsAvoiding conflict of interestBoard can’t make the CEO accountabl e for management if it is led by CEOBoard is more able to express its concerns effectively by providing a point ofreporting for the NEDsChairman is responsible for obtaining the information that other directorsrequire to exercise proper oversight and monitor the organizationeffectivelyCompliance with governance best practice and hence reassures shareholders(d) Roles of NEDsStrategy. Contribute to, and challenge the direction of, StrategyScrutiny. Scrutiny the performance of executive management in meeting goals andobjectives and monitor the reporting of performance.Risk. Financial information is accurate and financial controls and systems ofrisk management are robust.People. Determining appropriate levels of remuneration for executives, and arekey figures in the appointment and removal of senior managers and in successionplanning Contribution of NEDs:Better balanced board(power, skills and experiences)Representing shareholder interests(put shareholders’ viewpoint in board dis cussion,) Monitoring function(monitors risks, controls and operations effectively, theperformance of executive directors)(e) Advantages of NEDsExternal experience and knowledge which executive directors do not possess.Provide a wider perspective than executive directorsA comfort factor for third parties such as investors or creditorsCertain roles (father confessor: being a confidant for the chairmanand other directors; oil-can: intervening to make the board run moreeffectively; high-sheriff: if necessary taking steps to remove thechairman or CEO)Full board members who are excepted to have the level of knowledge that fullboard membership implies.(f) Problems of NEDsLack independence (no business, financial or other connection;Cross-directorships; should not take part in share option schemes and theirservice should not be pensionable; Appointments should not be for aspecified term and reappointment should not be automatic; Procedures shouldexist to ensure NEDs take independent advice) Prejudice and against widening the recruitment of NEDsHigh-calibre NEDs may gravitate towards the best run companiesHave difficulty imposing their views upon the board.Not enough emphasis is given to the role of NEDs in preventing troubleLimited timeDamage company performance by weakening board unity and stiflingentrepreneurship(g) Remuneration packageBasic salary(experience, market rate)Performance related bonuses(transaction bonuses; loyalty bonuses)SharesShare options (align management and shareholder interests, particularlyheld for a long time)Benefits in kind (transport/ health provisions / life assurance /holidays / expenses / loans)Pensions(h) Remuneration policyPay scalesProportion of different types of rewardPeriodBe related to measureable performanceBalance between short and long-term performance elementsTransparencyResponsibilities of the boardFormal schedule of matters specifically reserved to it for decisionat board meetings Monitoring the CEOOverseeing strategyMonitoring risks, control systems and governanceMonitoring the human capital aspects of the company, eg succession, morale,training Monitoring potential conflicts of interestEnsuring that there is effective communication of its strategic plans.Nomination Committee(a)Consist mainly of NEDs, to consider:The balance between executive and independent NEDsThe skills, knowledge and experience possessed by the current boardThe need for continuity and succession planningThe desirable size of the boardThe need to attract board members from a diversity or backgrounds(b)InductionBuild an understanding of the nature of the company, its business and itsmarkets;Build a link with the comp any’s peopleBuild an understanding of the company’s main relationship including meetingswith auditors(c) Continuing professional developmentExtend their knowledge and skills continuously;Concentrate on the role of board, obligations and entitlements of existing directorsand the behaviors needed for effective board performance.Audit committee(a)FunctionImprove the quality of financial reportingReduce the opportunity for fraudEnable the NEDs continue an independent judgement and play a positive roleHelp the finance director (raise issues of concern; get difficult things done)Strengthen the position of the external auditorThe External auditor can asserthis independence when dispute withmanagement Strengthen the position of the internal auditorIncrease public confidence(b) Review of financial statements andsystemsConsidering performance indicators and information systems that allowmonitoring of the most significant business and financial risks.(c) Liaison with external auditorsBeing responsible for the appointment or removal of the external auditorsAny other threats to external auditor independence (non-audit service; conflictof interest)Discussing the scope of the external auditActing as a forum for liaison between the external auditors, the IAs and thefinance directorsHelping the external auditors to obtain the informationMaking themselves available to the external auditors for consultantDealing with any serious reservations.(d)Review of internal auditStandards including objectivity, technical knowledge and professional standardsScope including how much emphasis is given to different types of reviewResources (enough hours, personal technical and skills)Reporting arrangementsWork plan (review of controls and coverage of high risk areas)Liaison with external auditorsResultsRelate to external auditor (increase the independence of external auditor; actas liaison person to facilitate the communication between the executivedirectors and externalauditors; Act as coordinate the work between externalauditor and internal auditor; To monitor the independence and quality of workof external auditor)Related to internal audit function (To approve the appointment ortermination???? of appointment of the head of internal audit; To review the workof the internal audit function)(e)Review of internal controlMonitor the adequacy of internal control systems in mitigating???? risks(control environment, management’s attitude)Cover legal compliance and ethicsAddress the risk of fraud (report fraud, frand to be investigated)Reviewing the company’s statement on internal controlsConsider the recommendation of the auditors in the management letter andmanagement’s responseActive supervisory role (review major transactions)(f)Review of risk managementConfirming a formal policy in place for risk management, risk management isupdated to reflect current positions and strategy.(g) Independence of internal auditcommittee:Only be effective if NEDs are independence.Crucial to discuss the management’s competence and judgement with the externalauditors, if not, they may feel loyalty towards managementInvestors’ confidenceReporting of the internal audit committee need the NEDs’ independence,otherwise influence the integrity of the auditors.Internal auditors/external auditors comparison of role in the context ofcorporate governance(a)Assess the need for internal auditScale, diversity and complexity of the com pany’s operationsNumber of employeesCost-benefit considerationsChanges in organizational structureChanges in key risksProblems with internal control systemsIncreased number of unexplained or unacceptable events(b)Role of internal audit functionIndependent checking, examination and evaluation the internal control systemestablished by executive director.Internal control over financial reportingFS whether show true and fairInternal control over operationOperational information(management information)Review of “3E”Review of compliance with laws and regulationsReview of safeguarding of the organization’s assetsReview of implementation of corporate goals and objectivesReview of significant risks to the organisation, monitoring risk managementpolicy and risk management strategies.(c) Advantages of appointing internalauditor from outside the company:External appointment would bring detachment and independence (reduce or avoidsthe independence and familiarity threats)An external appointment would help with independence and objectivity. Own nopersonal loyalties nor ‘favours’ from previous positions. Have no personalgrievances nor conflicts with other people. (Increase the confidence ofinvestors)Some benefit would be expected from the “new broom effect’ in that theappointment would see the company through fresh eyes .(bring a fresh pair ofeyes to the task) Come in with new ideas and expertise gained from other situationsThe possibility exists for the transfer of best practice in from outside.(bestpractice and current developments can be introduced)(d) Review of the risk managementIdentification. Risks comes and go with the changing nature of businessactivity, and with the continual change in any orga nization’s environment.Assessment. The probability of the risk being realized; the impact or hazard.Review. Analyses the controls that the organization has.Report. A report on the review is produced and submitted to the principal.(e)Social and environmental audit: WhyThere is a growing belief that environment issues represent a source of risk interms of unforeseen liabilities, reputational damage, or similar.The ethical performance of a business, such as its social and environmentalbehaviour, is a factor in some people’s decision to engage with thebusiness in its resource and product markets.An increasing number of investors are using social and environmentalperformance as a key criterion for their investment decisions.(f)Environmental audit: whatIs a systematic, documented, periodic and objective evaluation of how well anentity, its management and equipment are performing, with the aim of helping tosafeguard theenvironment by facilitating(??) management control of environmentpractice and assessing compliance with entity policies and externalregulations.更多ACCA资讯请关注高顿ACCA官网：。

acca考试知识点总结ACCA全称为Association of Chartered Certified Accountants，是全球最有影响力的专业会计师协会之一。

ACCA会员遍布全球180个国家，是世界上最大的国际专业会计师组织。

ACCA证书不仅在英国和欧洲有很高的认可度，而且在亚洲、非洲和中东等地区也备受青睐。

ACCA证书是一个标志，是对专业能力、行业经验和国际视野的认可。

ACCA考试是全球专业会计师考试，它涵盖了财务管理和会计领域的所有知识点，需要考生具备相当的知识储备和能力。

下面我们来总结一下ACCA考试的知识点。

第一部分：核心基础知识1.管理会计管理会计是一门研究如何为组织做决策和分配资源的学科，主要包括成本管理、预算管理、绩效评价和风险管理等知识点。

2.财务报告财务报告是组织向外部利益相关者提供的关于其财务状况和经营业绩的信息，主要包括财务报表分析、财务信息披露和国际财务报告准则等知识点。

3.税收税收是政府为了筹集财政收入而向纳税人征收的一种收费，主要包括个人所得税、公司所得税、增值税和财产税等知识点。

4.审计与保险审计是一种独立的评价活动，用来评估组织内部控制的有效性和财务报告的可靠性，主要包括内部审计、外部审计和信息系统审计等知识点。

第二部分：商业专业化知识1.企业法企业法是一门研究组织和企业在商业活动中的法律关系的学科，主要包括合同法、公司法、竞争法和知识产权法等知识点。

2.财务管理财务管理是一种为组织提供资金和资本的管理活动，主要包括投资决策、资金成本、风险管理和财务市场等知识点。

3.商业伦理商业伦理是一种研究商业活动中道德规范和价值观的学科，主要包括道德决策、企业社会责任和道德风险管理等知识点。

4.财务分析财务分析是一种评估组织财务状况和经营业绩的方法，主要包括财务比率分析、现金流量分析和经济附加值分析等知识点。

以上就是ACCA考试的知识点总结，希望对考生有所帮助。

在备考过程中，考生需要充分理解和掌握这些知识点，并且进行大量的练习和模拟考试，才能在考试中取得好成绩。

ACCA P1P2P3复习以及答题技巧汇总ACCA P1《公司治理，风险和道德》是ACCA专业核心模块的第一门课程，它总共分为四个部分。

1.介绍在代理关系的环境下，企业的整个治理。

这个部分主要是董事的角色和责任以及外部审计师和内部审计师的角色和责任;2.介绍内部监察、内部控制以及实施有效的治理得到的反馈，包括关于决策和决策支持部门的合规问题;3.介绍管理层如何识别、评估和控制风险;4.介绍在会计师责任的背景下个人的以及职业道德和道德框架-职业价值观以及在各种各样的情况下的职业行为。

ACCA P1学习方法首先大家注意公司治理来自于F4中的agency thoery也就是我们经常说的代理理论。

正因为公司的投资人不直接参与公司的管理，从而导致管理者与持有人之间产生一些利益上的冲突，所以上市公司通过完善公司治理来增强监督、减少冲突、降低风险，从而达到股东投资回报最大化。

其次，大家要关注NED(非执行董事)在公司治理中的重要作用，以及他们发挥监督作用具备的条件，这其中要求NED要充分独立。

虽然NED不是公司雇员，和公司之间没有雇佣关系，但是他们对完善和实施公司的发展战略有着重要的作用，另外NED要有足够的时间参与公司的日常经营。

再次，我请同学们关注TURNBULL REPORT和COMBINED CODE中对internal control和risk management的要求。

什么样的internal control system是完善而且有效的，如何进行risk assessment以及如何进行风险处理。

需要强调的五点：第一、考官的历年考题中只有两种格式：Memo 和letter。

烦请大家注意这两种格式第二、大家注意自己写出来的句子要专业，比如有效的内部控制要写sound internal control system, risk embedded等等第三、答题要有逻辑性，适当的通过分段，分层次来讲述自己的观点第四、要注意senario中引号的句子，这些句子一般是考点最后，希望大家多动笔，少用眼睛考虑问题。

acca p1总结acca p1知识点总结acca p1经验acca从p阶段开始就要比f阶段的难度提高了一个档次，acca p1是acca 考试p阶段中非常重要的一门课程。

下面让我们来学习下东亚国际金牌讲师马莉芳老师为大家分享acca p1总结、acca p1知识点总结、acca p1经验。

P1概述，东亚国际金牌讲师：Lily Ma（马莉芳）。

P1是ACCA历史上存在时间最短的一门课，仅有10年，自2007年出现，2018年9月就要消失。

P1和P3合并，取而代之的是一门新科目的诞生：Strategic Business LeaderP1课程主要由4部分组成：1、Corporate Governance公司治理2、Internal Control内部控制3、Risk Management公司风险管理4、Ehtics伦理道德考试形式：3道题1、50分长案例题，必做题。

一页半A4纸，四个部分里面包含2-3个部分2、25分题*3，三选二。

这部分由3道25分的问题组成，学员可以从中选择两道最有把握的来答。

半页A4纸，2-3个问题，涉及四个部分里面1-2个部分。

P1不能通过的原因：1、语言问题由于英语不好，阅读速度太慢，导致题目看不完，还有写作能力不达标也是写不完的。

2、答题技巧问题不能光答点，后面没有解释，保证答得每一点都要结合到案例中去，可以简略的描述案例中的事实再摆出知识点或者观点。

这也是很多同学过不了的一个主要原因。

3、时间问题时间只有3小时15分钟，答三道题，时间很紧，很多同学会答不完，所以平时就应该掐着时间去练习，控制好时间，做题对于P1是至关重要的。

P1的学习方法：1、知识点的掌握，内容知识点要以理解为主2、活学活用3、在理解基础上背些知识点4、锻炼英文阅读和写作5、多阅读相关参考书6、必须做过去考题做过去考题的步骤：1、带着问题看案例2、自己先思考怎么答，把你的答案点列出来！-不要直接看答案。

ACCA考试科目知识点归纳总结
1.1财务报表准备
目的：该门课程的主要目的是让考生了解关于年终会计报表的编制技术，包括公司、企业及私人企业的相关会计记录及会计报表的解释。

该课程是入门级基础课，在学习之前不需要专业知识。

但对于中国的考生，建议可以在学习前找一本中文版会计学原理来看。

1.1是进一步学习
2.5和
3.6的基础，因此建议大家在该阶段要对知识点进行全面的掌握。

主要内容：
1、基础框架
2、会计概念及原理
3、复式记帐法及会计系统
4、会计处理
5、财务报表
6、会计报表的解释
重点难点介绍：
1、有限责任公司会计报表的编制
2、合伙企业及私人公司财务报表的编制
3、基础的合并报表－拥有一家子公司的母公司的合并
资产负债表
4、基础的会计记帐及会计程序
5、会计概念及惯例
6、会计报表的解释
7、现金流量表8、会计准则－国际会计准则第1、2、7、
8、10、16、18、35、37、38号
学习技巧：
1、了解考试规则：该门考试的时间为3小时，共分为两个部分。

这两个部分的考察内容来自于大纲的各个部分，并都包含计算和论述两种题型。

在ACCA考试中，50分为及格。

A部分25道单选（2分/题）50分
B部分5道必做题（10分/题）50分
2、科学合理的安排学习时间，制定学习计划，并认真执行计划
3、按时参加辅导课程，从讲师处获得最新咨询
4、保持和同学的交流并相互鼓励
5、练习是ACCA学习中非常关键的步骤，请花尽量多的时间在习题上。

ACCA P1应试与复习技巧本文由高顿ACCA整理发布，转载请注明出处As one of the most fundamental and essential paper of ACCA，there are lots of challenges we should handle firstly before sitting the exam，such as：- How to answer logically？- How to identify the most important information to facilitate your answer？- How to arrange your time to make it sure that you can finish ALL questions within the available time？- How to maximize your marks by using techniques？I am pleased to have the following illustrations by specifying the above challenges，especially for those candidates who is going to sit December 2010 exam.The reason of putting this paper under ACCA new exam syllabus as an essential paper of professional level since Dec. 2007 is to ensure every ACCA member have the fundamental knowledge on how to providing professional accounting service to the public ethically，therefore，my first advice is when you are answering questions，try to THINK for a few seconds on how to illustrate your answer ethically and ARRANGE your answer framework based on what you thought because there are lots of students who used to write the answer directly without any prearrangement，when I asked my students how could that happen，I was told that they used to write answer with thinking how to answer simultaneously，then，I am interested in what if you wrote a lots paragraphs，once your find what you wrote was totally wrong，what will you do？So，what I mean as ‘Think’ refers to the following three matters you should consider before write in the 15-minute reading time：1）Firstly，read the question requirements and identify the key words. What are the key words？You could try to identify those verbs identified in the requirement，such as，evaluate，explain，construct，assess，etc.2）Secondly，read the question carefully by identifying key words that will facilitate you answer and remind you some key information. These key words are normally the name of someone，their post in the org.，their opinion on certain issue，etc.3）Lastly but the most important，write down your answer framework on the questionpaper in the form of key words that can be in any form，i.e.，as Pinyin，number，circle，etc，but，you have to make it sure that when you look at you could understand what they mean immediately.These three sorts of key words are the cornerstone to show you how to arrange your answer. Besides that，I’d like to use some examples form the past exam questions as followings：- Question 2 of Dec. 2009（a）Explain the content of a director’s induction prog ramme and assess the advantages of such a programme for Sam. （8 marks）This is a 8-mark question，we will find there are TWO verbs，i.e.，‘Explain’and‘Assess’，then，it is obvious that there are TWO sub-requirements in this requirement，furthermore，after the verbs，the objects are ‘content’ and ‘advantages’ respectively，students should answer questions by COMBINING the ‘content’ and ‘advantages’using different technique of ‘Explain’ and ‘Assess’.Such an arrangement is logical and ethical that you will miss any easy marks. This requirement structure can be found on other sitting papers，i.e.，- Question 1 of June 2009（b）Explain FIVE typical causes of internal control failure and assess the internal control performance of Global-bank in the case scenario.- Question 2 of June 2008（a）Explain why‘auditor independence’is necessary in auditor-client relationships and describe THREE threats to auditor independence in the case.Secondly，I’d like to use example （question 1 of Dec. 2008）to explain how to identify Key Words：- scientific director，Dr Sonja Rainbow，- chief executive Nelson Cobar- sales director，Edwin Kiama，- financial director，Sean Nyngan，from the above directors’post，it is easy to identify their opinion on how to tr eat the ‘sink method’ by adopting secrecy option or licensing option.Finally，regarding how to write down key words to facilitate your answer，please remember that all what you wrote down on the question paper is just for your own use only.All in all，the above 3 things should be done within 15 minutes reading time，you could plan the details times spent on every thing.更多ACCA资讯请关注高顿ACCA官网：。