2007年12月ACCAP4科目中国大陆地区状元

   在2007年12月ACCA考试中，我有幸获得P4科目（高级财务管理）中国大陆第一名的成绩。初闻喜讯，觉得有些惊讶，有些偶然，细思之，还是得益于平时知识的积累及正确的复习方法，特借中国审计报一隅与广大学友共勉之。

   ACCA与中国学生习惯的考试不尽相同，它主要考查学生平时知识与经验的积累以及综合应用，且没有唯一的指定教材，这样仅凭考试前突击研读教材是不够的，P4科目也是如此。

   我在大学时就对财务管理课程感兴趣，工作后考中国注册会计师时考过财务管理；紧接着，研究生的毕业论文也涉及股指期权等内容，这让我对财务管理和公司财务的内容比较熟悉。除此之外，参加ACCA2.4（财务管理）考试相当于又把财务管理方面的知识重温了一遍。由此可见，知识的积累对于ACCA考试是极为重要的，它不仅限于深度的积累，也需要广度的积累。比如2007年12月份P4第一道题就是先要编制一份现金流量表，然后根据Free Cash Flow 进行投资决策。如果只熟悉财务管理而忽视财务报告方面的知识则很难答对。

   

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(作者为2007年12月ACCAP4科目中国大陆地区状元，现就职于瑞士再保险公司北京分公司。)

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