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admin 发表于 2006-11-11 19:18:17 | 显示全部楼层 |阅读模式
标题:我的追求,我的梦想
原作者:tj1362

        我的追求,我的梦想自从我开始学习ACCA的相关课程并参加考试以来,通过这些年来的努力,虽然至今没有通过ACCA核心课程的考试,但是我经历了ACCA三个阶段14门考试,我为此付出了大量的时间和精力,同时也觉得收获颇多。
        2002年,虽然工作有点忙,但是心里一直有一种想法,就是今年一定要考过让朋友和同事们看一看。所以这一年是下了一些功夫,利用业余时间看了将近500小时的书(我有个习惯,就是喜欢把看书的时间给记录下来,而且还具体到每一章)。但由于盲目的自信这一年我没有买很多参考书,只做一些主要的习题,只是把四本书都看了5、6遍,按照当时的水平可以当教师了,因为我把每一章的每一节的目录都能背下来,对每一节的重点、难点都如数家珍、头头是道。在进考场前更是满怀信心,毫不畏惧。等考试结束我才明白自己失误了:在考场上我眼高手低,会做的也没有时间,眼看着在试卷上留下了一片片空白。这是平时缺乏练习的结果。不过还是有一些安慰,觉得最少可以过两门。一个人只有真正付出了,才有等待的焦虑和不安。这一年的三个月可真漫长啊!终于等到了成绩,但都差强人意。在失望、绝望、痛苦和悲愤中我明白了一个很简单但是又明白得太晚的道理:ACCA考试并没有象自己想象的那么容易!
        整个冬天是那么的寒冷,所有的一切都那么的不如人意。我每天都沉浸在张雨生那悲壮的歌声里:我最深爱的人伤我却是最深,进退我无权选择……因为我是一棵秋天的树。正所谓的福无双至、祸不单行,在2003年初,所在公司宣告破产, 城门失火,殃及池鱼。树倒猢狲散。我们这些无名小卒就开始各自逃命了。先知先决们早已屁股冒烟——溜了;有门路的换个单位继续过平凡但很平安的生活;手里或家里有钱的开个小馆子当起了小老板;还有脸皮比较厚的留在领导岗位上继续为自己服务;更有什么都没有的就只好与公司荣辱与共,呆在公司里等着领半年或一年前的工资活命或养家。我既没有千里眼能看到未来,有没有顺风耳能听到什么小道消息;既不想厚着脸皮留下来,又没有足够的忠心与公司同生死、共患难。于是我只好重操旧业,于2003年毅然决然的报考了ACCA的1.1 Preparing Financial Statements和1.2 Financial Information Management 这两门课程,还放羊拣柴禾的捎带了如:1.3 Managing people 人力资源管理, 2.1 Information Systems 信息系统,。
        走投无路的我只有背水一战了,我在原公司附近租了一间小屋,取名为草人居,每天到学校图书馆复习,开始了我专业考试的生活。这样的生活我想有不少人都经历过,也能体会其中的喜怒哀乐、酸甜苦辣。枯燥的一天一天往往由于享受不到别人享受的正常人应该拥有的生活而更加郁闷,但是这些同时又被学习和领会一个个如相关的IASs( International Accounting Stardards) 和ISAs( Internatioanl Standards on Auditing)、一章章后面的Chapter roundup带来的喜悦所抛弃,就这样紧紧张张忙忙碌碌的到了收获的季节。考试的第一科是成本会计,拿到试卷以后,我粗略的看了一下感觉不是很难,因为题型基本都做过,所以感觉良好,但是真正做了起来却发现里边陷阱太多了,于是放慢了速度,就这样不知不觉时间一分一秒的过去了,等剩余时间的哨子吹响时,我的头一下大了起来,这时检查了试卷,发现还有二十分的题还没有做,想着这一下全完了:一年的汗水和泪水、一年的辛酸和苦涩!就这样梦还没有开始就已经破碎了。我怎样去面对我的亲友?怎样去接受别人异样的眼光?我的汗马上就下来了,手也发颤,我几乎要哭了出来:天啊,我该怎么办呢?接下来的20余分钟我象发了疯一样,拼命的看、拼命的写,不去想太多也没有时间想太多,就这样到结束时,我把剩余的题目都画了画,走出考场我如同丢了魂一样,也不知自己是怎么回到小屋的,只知道晚饭也没吃就倒头就睡,这样到第二天早上。
        转眼之间,到了令人揪心的时刻,为了查成绩我天天泡在网吧里,不时的在ACCA考试成绩查询网站之间换来换去,可是ACCA考试的网站总是那么高不可攀,一次次的等待换来一次次的失落。
        我的眼泪禁不住流了出来:苍天无眼呀!我用汗水和泪水浇灌的种子虽然没有结出果实,我终于尝到了ACCA考试过程的艰辛!
        现在,而我也在异地他乡开始了我新的生活。这个城市确实很美:这里的天是那么的高、那么的蓝,让人觉得可以看到深邃的太空;这里的云是那么的白、那么的悠闲,静静的随着微风游弋在蓝天下;这里的草是那么的青、那么的嫩,以致让人不由的产生爱怜之情;这里的人又是那么的纯朴、那么的热情,常常使你忘了自己身在他乡,常常让你与他们一起歌唱、一起欢笑、一起流泪;这里有成群的鸽子在行人的头上盘旋,可爱的红嘴鸥每年不远万里从西伯利亚飞到这个城市。在这里人与自然是那么的和谐,人与人是那么的单纯。我仿佛来到了世外桃源,有一丝惬意、一丝愉悦、一丝温馨更多的是满足,一生能如此生活,还有何求!
工作是繁忙的,生活是充实的,心情是舒畅的,但我始终不能也不会忘记自己的那个梦,那个没有圆的梦。
为了考试,我付出了多少的心血!是我笨吗?是我老了吗?是我付出的还不够吗?以前我总觉得没有收获就是付出不够,但是现在我怀疑了,我困惑了,我真的不知道红旗到底能扛多久?我真的不知道以后的路该怎么走?我的这些想法是在得知结果的那个不眠之夜形成的,但是我确实无力在那个时刻写完,于是就拖到现在,经过几天的时间,我又回到了平静的生活当中,毕竟这不是生活的全部,毕竟天依旧的蓝且高,云依旧的白和闲,草依旧的青且嫩,人依旧的纯和真,我也不能就这样衰老下去,梦还是要去做,汗还是要去流,只要有精神在,人就不会沉沦,只要精神在,你就依旧是你自己。
        这些信心是自己的失败得来的,也是和视野众多朋友的鼓励和安慰分不开的,我的追求,我的梦想,在此祝愿所有的“ACCA考试族”,所有和我有相同或相似经历的朋友们能够心想事成,梦想成真!祝愿我们所有的努力都会开出幸福的花朵,结出甜蜜的果实!

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 楼主| admin 发表于 2006-11-11 19:18:49 | 显示全部楼层
标题:从分数走向知识
作者:morebetter

ACCA是我接触到的最早的职业认证考试,当时是带着对考试本身的热情去参加的,并没有更多的考虑以后的事情。既然大学里面的有太多的时间可以自由支配,那么与其由于囊中羞涩而无力挥霍,还不如积累一点“便宜”的知识来得合算。

由于大学的本科学习的就是会计,因此上手的时候比较简单,所以从Paper1和Paper3都很顺利的通过了。ACCA于我以前经历的所有考试都不一样。对于高考时候的分数导向型学习到现在的知识导向型学习使得我完全变更了既往的学习方法合学习态度。而且这种改变在我以后的学习和工作都产生了巨大的作用。

简单的说主要有3个显著的变化:

1.    从大方向入手:ACCA培养的是一个控制公司财务的财务经理以上级别的人,而不是一个记帐员,因此在看书的时候就要抓大放小。一本厚厚的书,找到它内在的思路和规则,确定自己的思维框架,把不同的内容放到自己的框架中去。这个绝对区别于以前的分数导向型学习。分数导向型的时候,学生过多关注于小的结果,而对于知识之间的各自结构和关联并不关心,这个是老师在教授“应试技术”的时候考虑的。ACCA的学习需要一个整体的概念,对于时间紧张的时候,越早建立自己对这门课程的框架,越能提前决定自己的学习重点,以免在已经掌握的学习点上浪费时间。

2.    时间的分配:不管是考场上面决定结果的3小时还是开始学习的12周,时间始终是我们最重要的资源。分数导向型学习的时候,学习的进度是由老师控制的,学生只要跟随就可以了。知识导向型学习的时候,你可以自己控制学习的进度,在如果有点地方非常感兴趣,完全可以超出考试的范围,自己发掘研究,会对自己的整个知识体系有更好的促进和提高。

3.    平和的心态和乐观的精神:我从参加考试到最后完成,经历的3年的时间。在这3年当中,期间也有许多的杂事和起伏,比如一门考试连续考了3次,比如上场发现一道题目完全是自己落在自己的框架以外。也有过生病的时候,也有过情绪低落的时候。现在回头看看,整体上比较平和的心态和乐观的精神是支持我通过考试的核心。分数导向型学习的时候,你没有选择的机会,高考是必须面对的,而在知识导向型学习的时候,你随时可以选择离开这个比赛。坚持下去需要的是精神力量。而且今后的学习和工作中还会遇到问题和难关,究竟是采用什么样子的方式方法,我很高兴我在参加考试的时候就有机会来体味这种选择,使得我不会在离开学校的时候手忙脚乱。

三年中的故事和心路历程是无法用短短的文字表达的。以上3点是我觉得最有价值和最有意义的地方,可以提供给大家来参考,特别是给那些在学校中尚未体会到ACCA学习的可能带来的意义和收获,或者继续在使用分数导向型学习的经验应对知识型学习的朋友。

学习的目的是运用学习到的知识,我今天总结以上的体会,完全是由于在现在我的工作中天天时时都需要运用这些观点,方法和心态的原因。不敢擅专,特别拿出来给大家评论,希望能够得到大家的帮助。

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 楼主| admin 发表于 2006-11-11 19:20:22 | 显示全部楼层
标题:My Experiences in ACCA Studying
作者:无名2005


These days, I have heard lots of criticisms about ACCA:
Some people complained its high level expenses; some people said that it was too hard to pass. But on the contrary, I also heard some people expressed that the courses were too easy and was not worthy to learn.

I write down my experiences and true feelings, hope it could be helpful to the people like me who want to learn and could encourage my ACCA classmates, also all of the potentials.

I have been working in the foreign company for several years and have no time to prepare my exam during the day time. At night, I must take care of my baby. So, actually, I don’t have enough time to prepare the examination. Therefore, the learning skill and efficiency are extremely important for me.
Till now, I have past 2.4, 2.5, 2.6, 3.1 and 3.3 without any failure.
I want to say that ACCA is not so hard but it is useful and practical for me.

My history:

I heard ACCA for the first time in 1999. At that time, I just graduated from the university and joined a JV, worked as a cost accountant. My first manager was an ACCA member and my colleagues told me that ACCA was very famous but was hard to pass. She earned 8K RMB per month in 1999 when she was 28 years old.

In 2003, I got the CICPA license and wanted to make a decision between MBA course and ACCA. Finally I chose ACCA to further enhance my professional and English level. Certainly, the cost was also one of the considerations.

In Dec., 2004, when my baby was 6 month, I tried ACCA firstly, 2.4, Financial Management and Control:
I spent relatively more time in this subject compared with others since it was my first one. Reading text book costed me lots of time but it didn’t have direct contribution to pass the exam.
For 2.4, the first question is crucial. You should pay your attention on practice, especially the first question.
The investment appraisal skill is valuable. It is a basis that you should know to be a good finance manager or finance director nowadays.

2.5 Financial Reporting & 2.6 Audit and Internal Review, In 2005.06 I attended these two subjects with 1 month preparation, also both past:
The 2.5 is easy if you have accounting background. But you must have certain level of ability in analysis if you want to pass. You will find that you could read the statement of your company quicker after this subject.
For 2.6, since I had never been an auditor and I had heard many remarks regarding to its difficulties. So I had not expected that I could pass for the first time. If you have learned CICPA course of audit, you would find the differences. The ACCA exam stresses the risk analysis and corresponding audit procedures as a result of your analysis, and sure, the internal control procedures should be concerned also.
If you work in a company, you would know the necessity to know the internal control procedures and systems. In 2.6, you could get these kinds of information.

3.1 Audit and Assurance Services and 3.3 Performance Management: (I used much less time on these two subjects.)
3.1: you must read the article by the examiner, especially the series of articles about the answer skill. Business risk and audit risk analysis are most important here, the importance level of internal control was decreased. Maybe the risk analysis in this subject is not very helpful for the accountants or even finance managers, but in today’s competitive environment, the finance directors, CFOs should have this ability.
3.3: I recited some concepts mechanically in this subject. Although this course is not very difficult, but the performance management does not often appear in our accounting books.
Following are some general suggestions based on my experiences:

    Plan you career first and then choose the right course which could help you to realize your goal. Since I work in foreign company, so based on my own feeling, ACCA courses have positive impact on my job.

    If you think ACCA course is good to your career, then just learn it. ACCA exams are not very difficult to pass because its marking rule and its regularity.

    Compared with CICPA, it is not easy to say that which one is easier, because these two courses are not completely comparable. The relative advantage of ACCA is that it includes more widely knowledge and it more focus on analysis ability of the students.

    Please make it clear that your destination is to learn knowledge not others. Your future success is affected by many other factors also.

For the ACCA study, some detailed suggestions for your reference:

    Reading the relative articles especially the ones written by the examiner, especially the articles issued before the exam.

    If money is not big problem for you, attend the training courses. Because during the courses, you may know the key points of each subject then you could save your time in revision and also enhance your possibility to pass.

    Do not read the text book word for word. It is normal that if you can not understand all of the topics.

    Practice, practice and practice. The past exam papers are the best choice to practice.

    Concentrate on the key areas within your limited time!

Before the exam, you’d better:

    Collect all the tips and make sure that all the points on the tips have been reviewed.

    List the key words by your own expression way and recite.

    Make sure that you have read the latest article of the examiner.

    Prepare all the stationery you need.

    Know the exact location of the examination room.

    Believe yourself!

Gook luck!
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