ACCA考試科目較多，需要通過13門課程的學(xué)習(xí)才能拿到ACCA證書。ACCA考試分為F階段和P階段內(nèi)容，學(xué)習(xí)到P階段的內(nèi)容，學(xué)員的難度加大，尤其是選擇AAA課程的學(xué)習(xí)，學(xué)習(xí)需要有自己的考試方法才可以。那么，ACCA AAA考試Audit planning-accounting issue有答題方法和模板嗎？ACCA AAA備考該怎么做？
ACCA考試并非是沒有規(guī)律可循的，學(xué)員若是能夠在平時(shí)的學(xué)習(xí)中，找到知識(shí)點(diǎn)的答題方法。那么在考試的時(shí)候能夠節(jié)省更多的時(shí)間去思考難度較大的題目。ACCA AAA Audit planning-accounting issue知識(shí)點(diǎn)在學(xué)習(xí)的時(shí)候，建議學(xué)員可以參考下面的模式進(jìn)行答題，幫助提高得分的幾率。
答題方法：
1. Calculate and conclude on the materiality of the issue where sufficient
information is available
5‰ of revenue
1% of total assets
5% of profit before tax
2. Briefly describe the relevant financial reporting Requirement
3. Relate the risk in the scenario to the accounting treatment.
4. Illustrate the impact of the risk on the financial statements
答題模版：
1.討論重要性
XXX represents X% of total assets and is material to the statement of financial position. XXX of $X million represents X % of profit before tax, and is therefore material to the statement of profit or loss.
2.描敘準(zhǔn)則
According to …………..或者 IFR requires………..
3.指出風(fēng)險(xiǎn)
There is a risk………..
4.指出對(duì)報(bào)表的影響
This would result in an overstatement of XXX in the statement of financial position and an understatement of XXX, therefore an overstatement of profit.
如果給了增長(zhǎng)率或趨勢(shì)和所給的事件信息不同：the reasons for the large increase must be carefully considered.
有了自己的答題模板之后，學(xué)員在進(jìn)行答題的時(shí)候，就能夠掌握到得分的地方，這時(shí)候考官在改券的時(shí)候，自然不會(huì)給學(xué)員較低的分?jǐn)?shù)。ACCA P7課程的學(xué)習(xí)，并不算是很簡(jiǎn)單，學(xué)員在學(xué)習(xí)的時(shí)候，要根據(jù)自身的情況，選擇適合自己的課程，只有適合的才是zui好的。
