英特许公认会计师：非常有用的考试技巧ACCA_CAT

文章作者 100test 发表时间 2009:01:16 20:47:54
来源 100Test.Com百考试题网

　　Tackling exam questions
　　Knowledge is only one of the
　　ingredients for success in professional exams. Another vital ingredient
　　is exam technique. We have noted below some general points, which will
　　help you to improve your exam technique. Most of these principles apply
　　to the higher-level papers. However, even if you’ve just started taking
　　professional exams it makes sense to get into good practice now. Read the questionOne
　　of the most common exam mistakes is not reading the question set. Spend
　　time reading the requirements and make sure you highlight any key
　　words. Make sure you think "What is the examiner asking?" before
　　rushing into the answer.

　　Answer the questionIn
　　exam situations it’s very easy to see a question, immediately think we
　　know the answer and start answering the question we would have liked to
　　be asked as opposed to the question we have been asked. Always take the
　　time to think and make sure you understand the requirement before
　　answering a question.
　　Build your confidenceThe
　　examiner is not out to trick you. However, there may be times in the
　　exam when you think that you cannot answer the question.

　　The
　　best advice in this situation is to leave the question, do the next one
　　and then come back to it later. Once you have another question under
　　your belt, you will have more confidence to attack the first question
　　that previously seemed almost impossible and hopefully you will now be
　　able to answer it.

　　Remember also that there should never be
　　anything in the exam that is not on the syllabus. Try to think of the
　　theories and models you have learnt and how they will be relevant to
　　the question. You will be able to answer the question.
　　See the big pictureIn
　　exam questions, it is always important to think about the ‘big picture’
　　before becoming involved in the detail. Ask yourself about the company
　　in question: Do you know of any similar companies from your own
　　experience or from reading the news? Can you imagine the issues facing
　　these types of companies? What is the examiner asking in overview? Can
　　we answer his question?
　　 Think outside the boxIt’s
　　always important to “think outside the box”. The problem is that we
　　create our own “boxes” or rules, which restrict our ability to think
　　widely and creatively. In exams students often read the requirements
　　and take their meaning too literally. For example, if a question asked you
　　to analyse a company’s business plan, a lot of students would interpret
　　the question as asking them to analyse the information in the business
　　plan given in the question. However, it is important to think
　　what you would need to give a full analysis of a business plan, before
　　approaching the detailed analysis. For example, only a minority of
　　students may spot that a cash flow statement was missing. Your answer
　　should state that a cash flow would be needed to provide full analysis
　　of the business plan.
　　State assumptionsA
　　common exam mistake is that students often think the answers to
　　questions are obvious. You always need to explain the reasoning behind
　　your answer. By stating your assumptions you will realise that the
　　reasoning behind your answer may not be as obvious as it first appeared