ACCA P1考試科目常見問題解答，備考的考生可以參考學(xué)習(xí)：
 
Q:為什么ACCA把ACCA P1的科目名稱從"PROFESSIONAL ACCOUNTANT" 換成了"GOVERNANCE, RISK AND ETHICS"?
 
The name change, effective from June 2011, reflects the need for accountants to be fully trained in all aspects of governance, risk and ethics.
 
We have received feedback from employers in the professional services sector that finance employees must understand and be able to manage risk effectively, especially in the current economic climate. In light of their comments, the examination study guide now has an even greater emphasis on risk, particularly recognising, monitoring and mitigating risk.
 
The new title of the paper reflects this change in emphasis and highlights other areas of the syllabus that are dealt with in detail - corporate governance, internal control, and professional ethics.
 
Q：對(duì)于ACCA P1的考生來說，ethics是一個(gè)全新的知識(shí)點(diǎn)，如何復(fù)習(xí)比較好？
 
A：Candidates who are new to ethics are strongly recommended to take the professional ethics module in order to familiarise themselves with ethical theories and to develop ethical sensitivity.
 
Q： ACCA P1考試還有其它的版本嗎？
 
Yes, there will be an adapted paper for the Singapore market. Candidates in Singapore need to demonstrate ethical competence and professional values in the context of well-developed local professional codes of conduct, rules and governance.
 
Line-by-line knowledge of codes and rule books is not required for the paper. However, candidates in Singapore should display knowledge of governance and ethics from their own local or regional perspective when answering questions.
 
Q：ACCA P1 考生需要了解不同國家的公司管理結(jié)構(gòu)嗎？
 
A：Yes, to some extent but not in great detail.
 
Candidates can cite codes that apply to their own countries as well as codes that apply to other countries in answering questions.
 
For example, citing the UK Combined Code may be a good starting point when describing the main elements of an effective governance system. However, related codes exist in the UK and there are equivalent codes in other countries and regions of the world which students could mention. The study guide specifically mentions the Sarbanes-Oxley Act, as this rules-based legislation has international application.
 
Gaining a broad knowledge and understanding and developing the ability to critically evaluate the key principles of these codes is more important than learning the precise wording or a detailed knowledge of their content and clauses.
 
Q：當(dāng)考生在支持或者反對(duì)某種觀點(diǎn)時(shí)，需要舉例嗎？
 
A：Yes, markers will be looking for evidence of understanding and examples can provide them with this.
 
Q： "ETHICAL KNOWLEDGE" 和 "ETHICAL THEORY"的區(qū)別在哪里？
 
A：Candidates are expected to know and to be able to reference "ethical theory". They should then be able to discuss the theory and build a case as to how it may be applied in practice; this is "ethical knowledge."
 
In studying the Professional ethics module, candidates may fully recognise for the first time that issues do not always have clear-cut solutions or answers.
 
Q： ACCA P1考生想多拿分挺難，因?yàn)榭忌紱]有按照答題思路來答，有什么好的建議嗎？
 
A：Marks are awarded for presentation and the logical construction of an answer. It is important for students to become familiar with the formats and approaches (eg annual report, memo, letter) which they may need to utilise in the exam.
 
Candidates should also be aware of the types of answers required when questions use the verbs "assess", "analyse", "evaluate" and "criticise".
 
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Q：題干里會(huì)出現(xiàn)“critically evaluate”an approach,這是什么意思？
 
This means to evaluate the approach of someone or something, but at the same time to criticise or find fault with it. This form of requirement is intended to test a candidate's ability to produce a cogent and coherent argument, with which they may or may not agree.
 
Q：寫答案在答題紙上有什么好的建議嗎？
 
It is important to clearly state the question number at the top of the page and indicate the question part near the margin. This will even more important when computerised marking comes in.
 
Q：考生需要在解釋要點(diǎn)時(shí)舉道德難題的例子來得分嗎？
 
A：Getting candidates to learn how to apply aspects of the ACCA P1 syllabus to real situations is quite a challenge for tuition providers. Many ACCA P1 questions require the candidate to deconstruct a situation and examine the issues contained within them. It is therefore very good practice to examine current news stories which cover issues related to the ACCA P1 syllabus.
 
There are lots of good materials available in the media and on the internet, particularly at the moment when there are rapidly-changing economic conditions. The challenge for tuition providers is providing relevant, local examples which will capture their candidates' interest and stimulate them to discuss and think about issues covered in ACCA P1.
 
Q：很多ACCA考生都不是以英語為母語的，許多國家及地區(qū)的考生對(duì)于環(huán)境審計(jì)這樣的概念并不是很了解，對(duì)此ACCA協(xié)會(huì)有什么舉措嗎？
 
A：Examiners and markers are very aware that many candidates are writing in their second or third language. They are very sympathetic to this and are actively looking to award marks.
 
With respect to environmental issues, though, part of the purpose of Paper ACCA P1 is to raise awareness of environmental audits. The syllabus covers the tension between issues of corporate governance and commercial pressures.
 
Q：考試會(huì)要求考生舉行業(yè)相關(guān)的例子嗎？
 
A：Specific examples can be useful to illustrate a certain level of understanding. Questions could be based on examples from specific industries.
 
Q: ACCA P1的計(jì)算難度如何？考生需要帶計(jì)算器嗎？
 
A:Numbers may be used in an exam question to help enable the analysis of an issue. ACCA P1 is not a numerical paper but numerical information can be used as an example.
 
Candidates might need a calculator. There is the option of including numerical content in an answer if it will help to demonstrate understanding of particular point. But there will be no complicated arithmetic.
 
Q：在2010年12月的ACCA P1考試中，有道題的題干使用了動(dòng)詞”explore”，這個(gè)動(dòng)詞并沒有出現(xiàn)在考綱的list of verb上，可以解釋一下這個(gè)詞是什么意思嗎？還有其它不在考綱上的動(dòng)詞會(huì)出現(xiàn)在卷子上嗎？
 
A：The list is not an exhaustive list and the verbs on it are intended to be examples.
 
The word 'explore' gives flexibility to the examiner and the markers since it implies that there are different approaches to answering the question.  We are not trying to trip up candidates and any appropriate approach here would be given credit.
 
'Explore' is quite a forgiving word which gives the candidates a certain latitude in approaching the question. Markers are very keen to reward appropriate responses.

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