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ACCAglobal Accountant杂志-2012年十月刊P6 (UK)
Examiner's approach to Paper P6 (UK) – update 考官文章更新至P6 RELEVANT TO ACCA QUALIFICATION PAPER P6 (UK)© 2012 ACCA 指导方法问题部分P6（英国） 这个问题部分的P6（英国）考试是重要的因为他们代表了60%的文件标记的。问题1对35个标志将包括四个专业分。问题2是25标志，因为那里没有专业的标志，对这个问题的答案这些问题通常含有相当多的信息，往往涉及一个一些要求，并结合税收，这样他们就可以似乎有点势不可挡。要成功，它的考试重要的是有一个结构化的方法对这些问题有当他们尽可能多的。 本指南可能是类似的规定，修订讲师课程，是特别针对那些谁不能或有选择不参加这样的课程。 本文是关于考试技巧而不是技术知识。然而，必须强调的是，你将无法通过考试良好的基础考试技术单独；雄厚的技术知识，在整个教学大纲，是重要的基础上建立你的考试成功的。 Guidance on approach to questions in Section A of Paper P6 (UK)The two questions in Section A of the Paper P6 (UK) exam are important because they represent 60% of the marks on the paper. Question 1 will be for35 marks and will include four professional marks. Question 2 will be for 25marks and, since there will be no professional marks, answers for this questionwill not be required to be in a specific format. These questions usually contain quite a lot of information and tend to involve anumber of requirements and a combination of taxes, such that they couldappear to be somewhat overwhelming. In order to be successful in the exam itis important to have a structured approach to these questions and to havepractised as many of them as possible. This guidance is likely to be similar to that provided by lecturers on revisioncourses and so is particularly aimed at those of you who are unable or havechosen not to attend such a course. This article is about exam technique as opposed to technical knowledge.However, it must be emphasised that you will not be able to pass the exam on the basis of good exam technique alone; strong technical knowledge, acrossthe whole of the syllabus, is the vital foundation on which to build your examsuccess. Initial reading timeYou have 15 minutes of reading time available at the start of the exam; youshould have a clear idea before you go into the exam as to how you intend touse this time. There is guidance on the ACCA website and your tutors will alsohave ideas for you. It would certainly seem to make sense to use the time to review the threeSection B questions and determine which ones you intend to do. You couldthen use the remaining time to read through the first question that you intendto answer; this will depend on whether you intend to start with Section A orSection B. Time managementThere are 108 minutes available in the exam to answer the Section Aquestions. The management of this significant period of time is likely to becrucial to your exam success or failure.Time management in the exam is more than simply moving on to the nextquestion when the time allowed for the current question has elapsed. |
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