高頓小編為ACCA學(xué)員整理了“《專業(yè)會(huì)計(jì)師P1》書(shū)寫(xiě)技巧”,以供各位參考,祝大家考試順利!
        Intellectual Requirements
  Dear Reader, thank you for writing to us. My name is Siret, the editor of the Global Accountant magazine. I do believe you can pass this paper, however, you probably dont have the confidence.
  P1, is an all analysing, understanding and writing paper! Reading the questions and actually understanding the requirement is most important. Read the Questions first then start to read the scenario.
  The examiner has said, “higher level requirement and verbs will be most significant in this paper”.
  You must understand what the examiner wants. It is the level of knowledge that students need to apply in a certain way. So, when the question says, “Recommend ……”, it actually means: Advise the appropriate actions to the person wanting the information from you.
  I have listed below some important words you must understand to be able to pass this paper and help you understand what the questions want you to do. Once you learn these words you will see your exams may become more easy for you:
  Define
  Give the meaning of ...
  Explain
  Make clear…
  Identify
  Recognise or Select….
  Describe
  Give the key features of….
  Contrast
  Make a comparison between things by showing their differences
  Analyse
  Give reasons for the current situation or what has happened. In this case you may have to compare with something to give a trend
  Assess
  Determine the Strengths/Weaknesses/Importance/Significance/ability to contribute
  Discuss
  Examine in detail by using arguments for and against
  Construct the Case
  Present the argument in favour, support by evidence
  Evaluate
  Determine the value of in the light of the arguments for and against
  Recommend
  Advise the appropriate actions in a way the recipient will understand.
  Students must be careful, there could be two or even three of the above words in one question. We call these REQUIREMENTS……