ACCA--非常有用的考试技巧

Tackling exam questions

Knowledge is only one of the
ingredients for success in professional exams. Another vital ingredient
is exam technique. We have noted below some general points, which will
help you to improve your exam technique. Most of these principles apply
to the higher-level papers. However, even if you’ve just started taking
professional exams it makes sense to get into good practice now. Read the questionOne
of the most common exam mistakes is not reading the question set. Spend
time reading the requirements and make sure you highlight any key
words. Make sure you think "What is the examiner asking?" before
rushing into the answer.

Answer the questionIn
exam situations it’s very easy to see a question, immediately think we
know the answer and start answering the question we would have liked to
be asked as opposed to the question we have been asked. Always take the
time to think and make sure you understand the requirement before
answering a question.

Build your confidenceThe
examiner is not out to trick you. However, there may be times in the
exam when you think that you cannot answer the question.

The
best advice in this situation is to leave the question, do the next one
and then come back to it later. Once you have another question under
your belt, you will have more confidence to attack the first question
that previously seemed almost impossible and hopefully you will now be
able to answer it.

Remember also that there should never be
anything in the exam that is not on the syllabus. Try to think of the
theories and models you have learnt and how they will be relevant to
the question. You will be able to answer the question.
See the big pictureIn
exam questions, it is always important to think about the ‘big picture’
before becoming involved in the detail. Ask yourself about the company
in question: Do you know of any similar companies from your own
experience or from reading the news? Can you imagine the issues facing
these types of companies? What is the examiner asking in overview? Can
we answer his question?
Think outside the boxIt’s
always important to “think outside the box”. The problem is that we
create our own “boxes” or rules, which restrict our ability to think
widely and creatively. In exams students often read the requirements
and take their meaning too literally. For example, if a question asked you
to analyse a company’s business plan, a lot of students would interpret
the question as asking them to analyse the information in the business
plan given in the question. However, it is important to think
what you would need to give a full analysis of a business plan, before
approaching the detailed analysis. For example, only a minority of
students may spot that a cash flow statement was missing. Your answer
should state that a cash flow would be needed to provide full analysis
of the business plan.
State assumptionsA
common exam mistake is that students often think the answers to
questions are obvious. You always need to explain the reasoning behind
your answer. By stating your assumptions you will realise that the
reasoning behind your answer may not be as obvious as it first appeared