Sunday, January 29, 2006
Monday, January 23, 2006
Sunday, January 22, 2006
| You Should Be A Capricorn |
 What's good about you: hard working and ambitious, you're practically a guaranteed success What's bad about you: you can be unforgiving toward people who fail you In love: you're very picky, but extremely devoted to the one you choose In friendship, you're: likely to be a good friend but expect a lot in return Your ideal job: rock climber, sculptor, or practitioner of black magic Your sense of fashion: preppy and put together You like to pig out on: meat and potatoes |
erm,even though i am pieces,but i guess what is said above quite true also..haha...especially the good one....
你的本性是甚麼?
請由第１題開始作答，依照答案前進至下一題：
１。你喜歡以下的哪一種水果？
榴槤→請前進到第２題
芭樂→請前進到第６題
蘋果→請前進到第４題
２。你對於小甜甜布蘭妮的感覺是什麼？
身材火辣→７
愛賣弄風騷的做作女→３
親切可人的超級巨星→５
３。你覺得哪一種星座的人最適合當情人？
天蠍座→８
天秤座→９
雙魚座→１２
４。你認為以下哪一位稱得上是國際巨星？
張惠妹→７
金城武→３
王菲→１１
５。如果要用一種圖案來代表自己，你覺得以下的哪一個最適合？
太陽→８
星星→１３
月亮→１２
６。你喜歡哪一種顏色？
紅色→１０
藍色→３
黃色→５
７。你喜歡以下的哪一種音樂？
另類音樂→９
搖滾樂→１４
流行音樂→１２
８。你喜歡以下的哪一種口味的蛋糕？
抹茶→１６
巧克力→１５
鮮奶油→１９
９。你一個月至少看兩部以上的電影嗎？
是→１５
偶爾是→１８
不是→２０
１０。當兩個好朋友吵架時，你會如何？
居中協調→８
請兩邊一起把話說清痳→５
不理會→１３
１１。你比較喜歡以下的哪一種運動？
游泳→１４
打球→９
爬山→７
１２。你覺得自己是一個膽小的人嗎？
不是→２０
不一定→１６
是→１５
１３。你比較喜歡以下的哪一種食物？
肉類→１７
米飯或麵食→１６
蔬菜水果→１９
１４。只要出現新口味的飲料，你一定會喝喝看嗎？
是→９
不一定→２０
不是→１８
１５。你喜歡哪一種天氣？
都無所謂→蜘蛛人
雨天→南方四賤客
晴天→小熊維尼
１６。你曾經想過要當總統嗎？
想過→南方四賤客
沒想過但夢過→史努比
沒想過→米老鼠
１７。如果要養寵物，你想養哪一種？
貓→飛天小女警
狗→蜘蛛
人 鳥→１９
１８。什麼事最讓你生氣？
被別人恥笑→蜘蛛人
被別人挑釁→２０
被別人冤枉→小熊維尼
１９。你最想當哪一種人？
有名的人→南方四賤客
有錢的人→米老鼠
快樂?漱H→史努比
２０。你覺得在哪裡，最能讓你有快樂的感覺？
大自然→飛天小女警
人多的地方→蜘蛛人
家裡→小熊維尼
你是南方四賤客。。。。
●你的本性：你的人生樂趣就是玩不同的另類把戲，當別人往東，你就往西；當別人覺得有趣，你就說那是無聊。雖然你很愛唱反調，但是卻也因為逆向操作的策略運用得當，正面的掌聲似乎比負面的噓聲還要多，人生過得隨興又自在。
●給你的愛情建言：要分清楚人見人愛的風流倜儻和見一個愛一個花心是不一樣的，你的追男、泡妞花招才會讓那些愛情遜ㄎㄚ們膜拜哦！
你是蜘蛛人。。。。
●你的本性：生來就有捨我其誰的責任感，不管這件和你有沒有關係，你總是當仁不讓、奮勇向前，堪稱第一線的打火英雄。但是，你遇到極大挫折的時候，很容易瀕臨崩潰狀態，是外剛內柔、個性極端的人。
●給你的愛情建言：雖然追求一段平凡的愛婢是你最大的心願，不過要特別小心的是，對方是不是也這麼想呢？
你是飛天小女警。。。。
●你的本性：在你所有的細胞裡，有百分之七十的細胞叫正義感，有百分之三十的細胞叫膽小鬼。說好聽一點，你具有不莽撞的正義感；說實在一點，你是識時務者俊傑。你能冷靜地處理危機，是聰明、機伶、有想法的人。
●給你的愛情建言：說你所愛，愛你所選，別再一天到晚玩多人枕頭的遊戲啦！
你是米老鼠。。。。
●你的本性：你每天都表現得開心，像極了馬戲團裡的小乙把歡樂帶給大家，把辛酸留給自己。你的心地十分善良，對別人的照顧更是體貼入微，不過，有時候會好過了頭，讓人家覺得你像一個濫好人。
●給你的愛情建言：當濫好人是自己受苦，當濫情人則是大家受苦，還是節約用「恿吧！
你是史努比。。。。
●你的本性：生平無大志，只求悠哉地過每一天，就是你心情寫照。你和未來無關、你和競爭無關、你和計劃無關；只要能讓你每天賞花看草、遊山玩水，你就覺得很滿足了，可說是難得的淡泊名利，也可說是誇張的不求上進。
●給你的愛情建言：愛情並不複雜，也不難懂，更不麻煩，只要找個純樸的農村青年或村姑型對象就萬事OK了！
你是小熊維尼。。。。
●你的本性：古時候的你，叫做大智若愚，現在的你，叫做「裝肖維」高手。表面看起來好像傻呼呼、沒有原則的你，其實是很清楚自己的人生方向，在別人以為你被騙的同時，你已經在不知不覺中將了對方一軍，算得上了不起的人物。
●給你的愛情建言：繼續保持外表傻死人不償命的模樣吧！俗話褚傻人有傻福」，保證你的愛情運永遠ㄏㄤ到不行！
１。你喜歡以下的哪一種水果？
榴槤→請前進到第２題
芭樂→請前進到第６題
蘋果→請前進到第４題
２。你對於小甜甜布蘭妮的感覺是什麼？
身材火辣→７
愛賣弄風騷的做作女→３
親切可人的超級巨星→５
３。你覺得哪一種星座的人最適合當情人？
天蠍座→８
天秤座→９
雙魚座→１２
４。你認為以下哪一位稱得上是國際巨星？
張惠妹→７
金城武→３
王菲→１１
５。如果要用一種圖案來代表自己，你覺得以下的哪一個最適合？
太陽→８
星星→１３
月亮→１２
６。你喜歡哪一種顏色？
紅色→１０
藍色→３
黃色→５
７。你喜歡以下的哪一種音樂？
另類音樂→９
搖滾樂→１４
流行音樂→１２
８。你喜歡以下的哪一種口味的蛋糕？
抹茶→１６
巧克力→１５
鮮奶油→１９
９。你一個月至少看兩部以上的電影嗎？
是→１５
偶爾是→１８
不是→２０
１０。當兩個好朋友吵架時，你會如何？
居中協調→８
請兩邊一起把話說清痳→５
不理會→１３
１１。你比較喜歡以下的哪一種運動？
游泳→１４
打球→９
爬山→７
１２。你覺得自己是一個膽小的人嗎？
不是→２０
不一定→１６
是→１５
１３。你比較喜歡以下的哪一種食物？
肉類→１７
米飯或麵食→１６
蔬菜水果→１９
１４。只要出現新口味的飲料，你一定會喝喝看嗎？
是→９
不一定→２０
不是→１８
１５。你喜歡哪一種天氣？
都無所謂→蜘蛛人
雨天→南方四賤客
晴天→小熊維尼
１６。你曾經想過要當總統嗎？
想過→南方四賤客
沒想過但夢過→史努比
沒想過→米老鼠
１７。如果要養寵物，你想養哪一種？
貓→飛天小女警
狗→蜘蛛
人 鳥→１９
１８。什麼事最讓你生氣？
被別人恥笑→蜘蛛人
被別人挑釁→２０
被別人冤枉→小熊維尼
１９。你最想當哪一種人？
有名的人→南方四賤客
有錢的人→米老鼠
快樂?漱H→史努比
２０。你覺得在哪裡，最能讓你有快樂的感覺？
大自然→飛天小女警
人多的地方→蜘蛛人
家裡→小熊維尼
你是南方四賤客。。。。
●你的本性：你的人生樂趣就是玩不同的另類把戲，當別人往東，你就往西；當別人覺得有趣，你就說那是無聊。雖然你很愛唱反調，但是卻也因為逆向操作的策略運用得當，正面的掌聲似乎比負面的噓聲還要多，人生過得隨興又自在。
●給你的愛情建言：要分清楚人見人愛的風流倜儻和見一個愛一個花心是不一樣的，你的追男、泡妞花招才會讓那些愛情遜ㄎㄚ們膜拜哦！
你是蜘蛛人。。。。
●你的本性：生來就有捨我其誰的責任感，不管這件和你有沒有關係，你總是當仁不讓、奮勇向前，堪稱第一線的打火英雄。但是，你遇到極大挫折的時候，很容易瀕臨崩潰狀態，是外剛內柔、個性極端的人。
●給你的愛情建言：雖然追求一段平凡的愛婢是你最大的心願，不過要特別小心的是，對方是不是也這麼想呢？
你是飛天小女警。。。。
●你的本性：在你所有的細胞裡，有百分之七十的細胞叫正義感，有百分之三十的細胞叫膽小鬼。說好聽一點，你具有不莽撞的正義感；說實在一點，你是識時務者俊傑。你能冷靜地處理危機，是聰明、機伶、有想法的人。
●給你的愛情建言：說你所愛，愛你所選，別再一天到晚玩多人枕頭的遊戲啦！
你是米老鼠。。。。
●你的本性：你每天都表現得開心，像極了馬戲團裡的小乙把歡樂帶給大家，把辛酸留給自己。你的心地十分善良，對別人的照顧更是體貼入微，不過，有時候會好過了頭，讓人家覺得你像一個濫好人。
●給你的愛情建言：當濫好人是自己受苦，當濫情人則是大家受苦，還是節約用「恿吧！
你是史努比。。。。
●你的本性：生平無大志，只求悠哉地過每一天，就是你心情寫照。你和未來無關、你和競爭無關、你和計劃無關；只要能讓你每天賞花看草、遊山玩水，你就覺得很滿足了，可說是難得的淡泊名利，也可說是誇張的不求上進。
●給你的愛情建言：愛情並不複雜，也不難懂，更不麻煩，只要找個純樸的農村青年或村姑型對象就萬事OK了！
你是小熊維尼。。。。
●你的本性：古時候的你，叫做大智若愚，現在的你，叫做「裝肖維」高手。表面看起來好像傻呼呼、沒有原則的你，其實是很清楚自己的人生方向，在別人以為你被騙的同時，你已經在不知不覺中將了對方一軍，算得上了不起的人物。
●給你的愛情建言：繼續保持外表傻死人不償命的模樣吧！俗話褚傻人有傻福」，保證你的愛情運永遠ㄏㄤ到不行！
Wednesday, January 18, 2006
100個大人只有2個人答對的題目
警察局長在路邊與一位老人談話，這時跑過來一個小孩，急忙地對警察局長說：「你爸爸和我爸爸吵起來了 !!!」
老人問：「這孩子是你什麼人？」警察局長說：「是我兒子。」
請問：這二個吵架的人跟警察局長是什麼關係？
這是美國研究的實驗，是真的有去給一百個人猜這個題目的答案，一百個大人只有二個答對，而小孩則猜幾乎都答對 (要純真一點的小孩喔!!!)
老人問：「這孩子是你什麼人？」警察局長說：「是我兒子。」
請問：這二個吵架的人跟警察局長是什麼關係？
這是美國研究的實驗，是真的有去給一百個人猜這個題目的答案，一百個大人只有二個答對，而小孩則猜幾乎都答對 (要純真一點的小孩喔!!!)
Wednesday, January 04, 2006
WOMAN TO WOMAN ENCOURAGEMENT
Someone will always be prettier.
They will always be smarter. Their house will be bigger. They will drive a better car.
Their children will do better in school. Their husband will fix more things around the house.
So let it go, and love you and your circumstances. Think about it.....The prettiest woman in the world can have hell in her heart. The most highly favored woman on your job may be unable to have children.
The richest woman you know -- she's got the car, the house, the clothes-- might be lonely.
"LeArN Fr0m YeStErDaY, LivE FoR T0DaY, HoPe FoR T0m0rRoW"
Are you mature?
阿拉伯諺語：『你若不想做，會找到一個藉口；你若想做，會找到一個方法』
在美國哈佛聽了場演講，題目是如何做一個成熟的人，聽完後感慨良多！原本以為自己很成熟，後來才知道原來自己還是不成熟的。
他的第一句話說：「成熟的人是要改變自己來面對自己的問題」，你想想看在你週遭 的家人朋友愛人中誰會去改變自己，不管改多改少，如果有在改，你將會發現他遇到了 困難越來越少，處理事情來越來越得心應手，自然就會散發出成熟的魅力。
各位朋友想想看你是不是有這些缺點呢，妳夠不夠成熟ㄋ？！要罵別人不成熟時，要先想想自己喔！
一些人沒事做，沒事的人盯著做事的人！議論做事的人做的事，使做事的人做不成事，做不好事，於是，老闆誇獎沒事的人，因為他看到事做不成，於是，老闆訓誡做事的 人，因為他做不成事！
一些沒事的人總是沒事做！一些做事的人總有做不完的事！一些沒事的人滋事鬧事！
使做事的人不得不做更多的事！結果好事變壞事！小事變大事！簡單的事變複雜的事！
在美國哈佛聽了場演講，題目是如何做一個成熟的人，聽完後感慨良多！原本以為自己很成熟，後來才知道原來自己還是不成熟的。
他的第一句話說：「成熟的人是要改變自己來面對自己的問題」，你想想看在你週遭 的家人朋友愛人中誰會去改變自己，不管改多改少，如果有在改，你將會發現他遇到了 困難越來越少，處理事情來越來越得心應手，自然就會散發出成熟的魅力。
回想一下小孩子的行為模式，今天他要到一顆糖，他用的方法是吵鬧哭，他絕對不會想到把自己變的乖一點就有糖吃，各位想想看，你是否有一些觀念是錯誤的，違背了社會風俗而你卻不願去改變，只用一些藉口說，那是根深蒂固的思想，所以沒辦法改，那你跟小孩子的行為有什麼不同呢，你自己根本沒資格去衡量別人成不成熟。
因為別人至少有在改，只是慢了一點，你不能因為別人的學歷和生活的環境不同，就 認為他不成熟，或許他做錯了事，觀念錯了都肯去修改，而你呢？？
曾經有位學生在上課中問我說，她和她的男友已交往一兩年了，不過，她發現她男朋友好像進步很慢， 好像都是她在拉拔他，所以，她要他和分手，不過，她男朋友這時才振作起來決定要努力那位同學問我說， 那我是不是要繼續和他在一起，因為，我覺的他好不成熟喔！我只對他說，如果，妳這時候離開他是最不成熟的表現，因為，你們都遇到了困難，而妳卻把難題留下來給他一個人，自己就像鴕鳥一樣的躲開，所以，我建議妳在這時候要幫他成長，在現在這種情況下，妳的一句獎勵的話，妳的陪伴，妳的愛，都勝過其他人的一百倍一千倍，一個人，好不容易有想改想變的念頭，那只是剛開始燃燒的火，如果妳這時候離他而去，那 就像拿一桶水把火澆熄了。
如果，妳要離開他應該是他有成就時才離開，這樣才是成熟的表現，不過，我想妳這 時候也不會想離開他了吧？！
五年後那個學生回來謝謝我，當初要不是聽了我的話，他現在也不會是某年輕企業家的老婆了，又有一次我在路上遇到一位搭便車了的少女，看她上車後紅著雙眼，我問她：「小姐妳沒事吧。」她卻哭了出來，她說他剛和她老公辦完了離婚手續，原因是太多觀念不一樣，我就跟她說，在美國做過一項調查，婚姻生活到六十歲還維持美滿的夫妻中，有99%他們的另一半，不是合乎當初他們心目中的人選，理念多半不相同，而且幾乎都是其中一個愛另一個多，我問他們，那為什麼婚姻還能美滿的維持呢？
他們說，如果，遇到理念不同時，就是要提出來互相討論，而不是爭論，而且，要在適當的時機，例如約會時，洗澡時，做愛時都是很好的時機而雙方都要去改，不能堅持己見，明明是錯誤的觀念去不改，說什麼已經根深蒂固之類的話，哪只是逃避，是很不成熟的行為。
所以，我跟她說天下沒有完全相和的人，牙齒都會咬到舌頭了，何況是兩個成長在不同環境的人呢？
所以，妳要努力改變自己來適應他，他也要努力的改變自己來適應妳，不管是誰只要有錯的觀念就要改知道嗎？
三年後我在一場演講會的後台，再次遇到那位女子，她來謝謝我，說她那天回家後，馬上打電話給老公， 把我的話說給他聽，現在，他們已經又結婚了三年有兩個小寶寶，生活上都沒有衝突 ，沒想到當初那麼不合的兩個人，現在生活卻很美滿。
各位朋友想想看你是不是有這些缺點呢，妳夠不夠成熟ㄋ？！要罵別人不成熟時，要先想想自己喔！
一些人沒事做，沒事的人盯著做事的人！議論做事的人做的事，使做事的人做不成事，做不好事，於是，老闆誇獎沒事的人，因為他看到事做不成，於是，老闆訓誡做事的 人，因為他做不成事！
一些沒事的人總是沒事做！一些做事的人總有做不完的事！一些沒事的人滋事鬧事！
使做事的人不得不做更多的事！結果好事變壞事！小事變大事！簡單的事變複雜的事！
Thursday, November 10, 2005
ACCA Dec 2005 Exam Tips
PAPER 1.1 Preparing Financial Statements
FTC
SECTION A (50 %) 25 Multiple choice questions Will cover all areas of the syllabus SECTION B (50%) Longer questions – will include theory and computational questions, each question worth between 8 to 12 marks.
Preparation of financial statements for a sole trader, company or group
Fixed assets ledger accounting
Incomplete records
Accounting standards/ concepts/theory
Ratios and interpretation
Partnership accounts
BPP
• Partnerships
• Fixed Assets/NCA
• Cash Flow Statements
• Interpretation of F/S
* Preparation of a balance sheet or P&L account for a sole trader.
* Consolidated balance sheet for a company.
* Calculation of various ratios with a discussion of the pros and cons of ratio anlaysis.
* Incomplete records for a sole trader.
* Discussion of accounting concepts and possibly problems with historic cost accounting.
* Accounting for non current assets.
PAPER 1.2 Financial Information for Management
FTC
The paper will consist of 25 MCQs of 2 marks each and 5 long questions of 8-12 marks each. The MCQs will vary in difficulty, but the variety will ensure that the paper reflects the syllabus. The five long questions will be a mix of (mostly) calculations and (a few) written marks. The vast majority of the marks in this paper will be for calculations. The nine key areas of the syllabus will make up the bulk of the exam paper:
Cost classification and behaviour.
Material, Labour and Overhead costs.
Absorption and Marginal Costing.
Process Costing.
Standard Costing (includes variances).
CVP analysis (includes break-even).
Pricing Methods.
Relevant Costing
Limiting Factors and Linear Programming
BPP
• Absorption costing process (allocation/apportionment, etc)
• Construction of a P&L under either AC or MC (or both)
• Reconciliation
• Break-even calculations or sketching break-even charts
• Construction of an operating statement to reconcile budget profit to actual profit having calculated sales and cost variances, possibly with a slant towards overhead variances
• Discuss pricing policy including some calculations
* Cost classification and behaviour.
* Material, labour, and overhead costs.
* Absorption and marginal costing.
* Process costing.
* Standard costing (includes variances).
* CVP analysis (includes break-even).
* Pricing methods.
* Relevant costing.
* Limiting factors and linear programming.
PQ tip: The vast majority of the marks in this paper will be for calculations.
1.3
FTC
Primary Tips:
Theories of leadership style
Individual, Groups and Team behaviour
Classical and modern theories of management and structure
Objective setting; performance indicators
Authority, responsibility and delegation
Motivational Theories
Secondary Tips:
Culture, change and the effect on existing structures
Management of Diversity/Equal Opportunities
Effective Communication Practices
The Learning Process – Mumford and Kolb
* Leadership & motivation.
* Organisational culture.
* Health & safety.
* Delegation.
* Organisational structures.
2.1
FTC
Managing Information Systems
Business strategy and IS/IT strategy
Trends in IT
Outsourcing
Recharging IS/IT costs
Legacy systems
Projects: quality plans; slippage
Designing Information Systems
Systems development methodologies (Student Accountant article August 2005)
Data flow diagram; business event model
External design: data input
Software: packages v bespoke
Prototyping, CASE and 4GL
Evaluating Information Systems
Security: physical security; passwords; validation; encryption
Quality management, quality assurance, quality control; V-model
Changeover methods
Metrics (Student Accountant article February 2005)
Maintenance
LVMT
• Cases are meant to test the candidate's ability to handle more pragmatic issues applying his/her theoretical ideas acquired in the classroom
• Cases would always require the candidate to assume himself in the case to be able to answer the question as required by the examiner
• Most case questions have at least some amount of clues embedded in them and that calls for careful reading to know the mind of the examiner
• Each paragraph in most cases are very vital since they carry different set of information
• Some of the answers the examiner requires from the candidate would be such that he/she would have to think outside the case.
* Business strategy and IS/IT strategy.
* Trends in IT.
* Outsourcing.
* Recharging IS/IT costs.
* Legacy systems.
* Projects: quality plans, slippage.
* Systems development methodologies (see Student Accountant article, August 2005).
* Data flow diagram, business event model.
* External design, data input.
* Software packages v bespoke.
* Security, physical, passwords, validation and encryption.
* Prototyping CASE and 4GL.
* Quality management, quality assurance, quality control, V-model.
* Changeover methods.
* Metrics (Student Accountant article February 2005).
* Maintenance.
2.2(UK)
English Legal System
Methods of resolving civil disputes
Contract
Offer and acceptance
Consideration (including Pinnel's case)
Discharge by performance
Damages
Agency
Authority
Partnership
Fiduciary duties of partners
Company law
Veil of incorporation
Types of company
Registration
Articles of Association
Discounts & premiums
Financial assistance
Reductions of capital
Appointment & removal of directors
Directors’ duties (including wrongful trading)
Meetings & resolutions
Minority protection
2.3(UK)
Section A Corporation Tax
Q1 Trading Loss relief with capital allowances & industrial buildings allowance and some calculation of chargeable gain Income Tax
Q2 Income tax computation with Benefits as well as Schedule D Case I/II implications leading to income tax and possible gains tax payable. Section B VAT
Q3 Computational and discursive question dealing with Registration /Return Misdeclaration penalty CGT
Q4 Capital Gains Tax Shares - bonus/rights/ takeover Rollover and Gift Relief As from June 2005 exam, the format of the exam has changed and questions 5 to 7 can now be set on any topic Group losses with gains group implications Partnership with losses Employment Verses Self Employment with income tax and NIC calculations Corporation tax loss relief [terminal loss relief for both Sole Traders and Limited companies has not been examined]
PAPER 2.3Business Taxation
LVMT
• Corporation tax for individual companies (not groups)
• The taxation of an unincorporated business and/or employees (employment benefits and pensions)
• VAT registration and deregistration
• Annual VAT
• Flat rate
• Cash schemes
• Capital gains - incorporated business/an unincorporated business on areas like holdover, rollover and gift relief
• Branch vs. subsidiaries
• Employed vs. self-employed
• Basis of assessment
2.4
Budgeting (to include cash budgets, maybe forecasting)
Costing systems (Absorption, ABC, Marginal, throughput)
Working Capital Management (possibly Debtors and/or overtrading)
Investment Appraisal; NPV to include tax and inflation, other methods of appraisal and possibly capital rationing
Gearing, ratios (ROCE, ROE) and multiple objectives
* Investment appraisal.
* Working capital management – trade credit and cash.
* Performance evaluation.
* Throughput accounting and theory of constraints.
* Budget preparation plus written part on budgeting.
2.5
CBS and CIS
Published accounts,EPS ?(maybe normal IS and BS)
Interps (but don’t neglect cashflow)
IAS 12
IAS 17
IAS 36
IAS 18
PAPER 2.5 Financial Reporting
LVMT
• Consolidated financial statements
• Preparing the consolidated profit and loss account/income statement and the consolidated balance sheet
• Published financial statements of a limited company - presentation in accordance with accounting standards and statutory formats with adjustments involving the application of various accounting / financial reporting standards
• Cash flow statement: Presentation in accordance with FRS 1/IAS7
• Interpretation of financial statements ratio analysis and assessing financial performance
• Tangible and intangible non-current assets, goodwill and impairment of assets provisions
• Revenue recognition; recognition of the substance of a transaction: application of the ASB’s Statement of Principles/IASB’s Framework and other relevant accounting standards and concepts.
* Consolidated financial statements is a regular in the compulsory section.
* Published financial statements of a limited company.
* Cash flow statements, in accordance with FRS1/IAS7.
* Interpretation of financial statements ratio analysis and assessing financial performance.
* Tangible and intangible non-current assets.
* Revenue recognition and FRS18.
PQ tip: Watch out for FRS11 & 19 and SSAP21.
2.6
Ethics / New audit appointment
Internal Control Objectives / Procedures for a given company
Substantive Testing of Inventory (Stock) or Receivables (Debtors)
Internal Audit outsourcing
Audit Report scenarios
Practical Audit Planning
Computer Assisted Audit Techniques
PAPER 2.6Audit and Internal Review
LVMT
• Corporate governance (provisions of the Combined Code and the rational for there being provisions of corporate governance)
• Audit committee (what functions an audit committee should have and what advantages a company would have as a result of the establishment of such a committee)
• Internal controls
• Internal audit
• Risk (identify the elements of risk present when an audit is taking place)
* Corporate governance (this has been moved from paper 3.1.).
* Combined code provisions and the rational behind it.
* Functions of an audit committee.
* Internal controls and internal audit.
* Audit procedures, such as planning and testing.
PAPER 3.1 Audit and Assurance Services
FTC
Q1. Case Study - Advanced Auditing - Risk Assessment and Audit Strategy.
Q2. Case Study - Assurance Services - Corporate Social Responsibility Reporting.
Q3. Scenario Question - Accounting Treatments and Audit Evidence - 3 scenarios.
Q4. Audit Reporting - Emphasis of Matters treatments.
Q5. Professional and Ethical matters. Q6. Current Issues - Implications of IFRSs or Auditors' liability
BPP
• Control suggestion and/or evaluation
• Audit evidence on Paper 2.5 accounting areas
• Group audit issues (including audit work on fair values)
• Planning/practice management/quality control issues
• Assurance services
• Reporting
• Ethics, professional and quality control issues
* Identify business risk, suggesting controls to mitigate the risks.
* Planning, risk assessment, long-term contracts.
* Audit evidence on tangible fixed assets (FRS15), provisions (FRS12) and long-term loans.
* Ethical issues – the fundamental principles of integrity and objectivity.
* Corporate social responsibility reporting.
* Audit reports involving significant uncertainty relating to going concern.
* Emphasis of matters treatments.
* Auditors liability or implications of IFRSs.
3.2(UK)
IHT including lifetime and death gifts and the definition of domicile
Trusts – Uses of different types of trust and the tax implications of trustees disposing of chargeable assets held in the trust.
CGT –Assignment of a short lease, gift relief, PPR exemption and Letting exemption, EIS reinvestment relief, overseas aspects.
Income tax computation including Schedule A, employment income (particularly share and share option incentive schemes) overseas aspects (including overseas aspects definition of residency and rules for travelling expenses for employees and their families), donations to charity under gift aid.
National Insurance
Income tax – trading losses for a partnership on commencement/cessation of a business.
Financial planning – sources of finance, lease versus buy, investments including ISAs and pensions (SSAS/ EPP, SIPP) the Financial Services and Markets Act 2000.
Protection products such as life assurance, critical illness insurance, heath insurance, keyperson insurance, intervivos insurance
Corporation tax including IBA, loss relief and group and consortium relief.
Overseas aspects of corporation tax including controlled foreign companies and transfer pricing.
Stamp duty land tax
3.3
Contribution based decision-making
Practical aspects of pricing policy
Performance evaluation – a question based around the examiner’s article dated 5 Sept 2005 – Pyramids and Pitfalls of Performance Measurement
The strategic framework
The learning effect
PAPER 3.3Performance Management
BPP
• Budgeting (short term planning)
• Performance measurement (numerical analysis)
• Performance measurement
• Transfer pricing (which can also include qualitative issues)
• Uncertainty in decision-making.
* Contribution based decision-making.
* Practical aspects of pricing policy.
* Performance evaluation.
* The strategic framework.
* The learning effect.
3.4
Soft systems methodologies – this topic has been examined on a number of occasions and the theory as well as the development of practical questions are required
MacFarlan’s Applications Portfolio – an important management model, an understanding of its application to scenario is a possibility for this sitting
Strategy –application of an IS/IT/IM strategy in the context of a scenario
Porters 3 generic strategies in relation to the development of e-commerce systems or the Internet
Knowledge management – problems of knowledge sharing and solutions within a business context – perhaps relating to knowledge and data workers
Lewins model and managing change – the application of the model and how problems can be reduced in relation to policies which address behaviour.
Reasons for the development of strategy and alignment issues – core topic area – yet to examine the reasons for the development of an IS strategy – alignment issues could be linked to one of the above models g value chain
Globalisation – issues in relation to the setting up of a global organisation with the application of e-commerce
* Strategy models (SWOT, PEST, Porter).
* Nolan's 'Stage Hypothesis'.
* Checkland's 'Soft Systems Methodology'.
* Earl's 'System's Audit Grid' and 'Three Leg' analysis.
* McFarlan's 'Applications Portfolio' and Peppard's adaptation.
* Parson's '6 IS Strategies'.
* Zuboff's 'Automate, Informate, Transformate'.
* The 'Three Stage' change process and 'Unfreeze, Change, Re-freeze'.
* BPR and CSFs.
* Soft and hard approaches.
* Managing change.
3.5
Current position analysis
Ethics
Marketing
Strategic Options
Balanced Scorecard and multidimensional performance measures The role of the accountant in strategic decision making (see the examiner's article in the September addition of student accountant)
PAPER 3.5Strategic Business Planning and Development
BPP
• A discussion of the relative merits of different ways of making strategy
• Stakeholder analysis and objective setting
• Application of strategic analysis models
• Evaluation of strategic objectives, using the numbers included
• Marketing issues
• Marketing, including new product development
• Change management
• Globalisation strategy
• Ethics and corporate social responsibility
3.6
Preparation of a group income statement with either disposal or foreign subsidiary or both! - (though it could be a balance sheet (again) or a cash flow
EPS
Financial instruments
International issues
Reporting of non financial performance e.g. Corporate Social Responsibility, sustainability reporting
PAPER 3.6 Advanced Stage Corporate Reporting
LVMT
• Consolidated profit and loss account including adjustments for disposals and deemed disposals; also goodwill impairment calculation
• Foreign group implementing FRS 23/IAS 21
• Financial reporting in hyper-inflationary economy (FRS 24/IAS 29) and events after the balance sheet date (FRS 21/IAS10)
• Earnings per share (FRS 22)
• Joint ventures and associates (FRS 9/IAS28 & IAS31)
• A combination of different standards in one question possibly involving FRS 21 (IAS 10) OFR, corporate governance and environmental reporting
3.7
Section A:
Risk management: Currency Risk / Interest rate risk
Overseas NPV: Ability to perform a basic overseas NPV/FCF calculation. Including one off cash flows, annuities and perpetuity calculations and the knowledge of the specific issues that relate to foreign direct investment.
Company Valuation: A possible question that requires a valuation under various methods like NAV, DVM, P/E Ratio and FCFs. (maybe within the context of Going Private.) Also review the share for share exchange style questions.
WACC or Risk adjusted WACC calculation within the context of a standard investment appraisal question. However risk adjusted WACC could also be examined within the context of traditional gearing.
Management Buy Outs: Including the review of an existing finance package. Together with a discussion of the advantages and disadvantages of the package.
Section B:
Dividend Policy
Term Structure of Interest rate: possible linked to the calculation of the market value of debt.
International economics – I.M.F., Treasury Management. Balance of payments deficits.
Control of foreign subsidiaries,
Economic Value Added – EVA
Management by Objectives
PAPER 3.7 Strategic Financial Management
BPP
• Overseas investment appraisal
• Free cash flow
• Corporate governance
• CAPM and portfolio theory
• You may have to calculate a Beta Factor from a formula. The formula is not given so it needs to be learnt
• Currency or interest rate risk management
• Mergers and acquisitions
• Corporate restructuring
• Capital structure
• Adjusted Present Value
FTC
SECTION A (50 %) 25 Multiple choice questions Will cover all areas of the syllabus SECTION B (50%) Longer questions – will include theory and computational questions, each question worth between 8 to 12 marks.
Preparation of financial statements for a sole trader, company or group
Fixed assets ledger accounting
Incomplete records
Accounting standards/ concepts/theory
Ratios and interpretation
Partnership accounts
BPP
• Partnerships
• Fixed Assets/NCA
• Cash Flow Statements
• Interpretation of F/S
* Preparation of a balance sheet or P&L account for a sole trader.
* Consolidated balance sheet for a company.
* Calculation of various ratios with a discussion of the pros and cons of ratio anlaysis.
* Incomplete records for a sole trader.
* Discussion of accounting concepts and possibly problems with historic cost accounting.
* Accounting for non current assets.
PAPER 1.2 Financial Information for Management
FTC
The paper will consist of 25 MCQs of 2 marks each and 5 long questions of 8-12 marks each. The MCQs will vary in difficulty, but the variety will ensure that the paper reflects the syllabus. The five long questions will be a mix of (mostly) calculations and (a few) written marks. The vast majority of the marks in this paper will be for calculations. The nine key areas of the syllabus will make up the bulk of the exam paper:
Cost classification and behaviour.
Material, Labour and Overhead costs.
Absorption and Marginal Costing.
Process Costing.
Standard Costing (includes variances).
CVP analysis (includes break-even).
Pricing Methods.
Relevant Costing
Limiting Factors and Linear Programming
BPP
• Absorption costing process (allocation/apportionment, etc)
• Construction of a P&L under either AC or MC (or both)
• Reconciliation
• Break-even calculations or sketching break-even charts
• Construction of an operating statement to reconcile budget profit to actual profit having calculated sales and cost variances, possibly with a slant towards overhead variances
• Discuss pricing policy including some calculations
* Cost classification and behaviour.
* Material, labour, and overhead costs.
* Absorption and marginal costing.
* Process costing.
* Standard costing (includes variances).
* CVP analysis (includes break-even).
* Pricing methods.
* Relevant costing.
* Limiting factors and linear programming.
PQ tip: The vast majority of the marks in this paper will be for calculations.
1.3
FTC
Primary Tips:
Theories of leadership style
Individual, Groups and Team behaviour
Classical and modern theories of management and structure
Objective setting; performance indicators
Authority, responsibility and delegation
Motivational Theories
Secondary Tips:
Culture, change and the effect on existing structures
Management of Diversity/Equal Opportunities
Effective Communication Practices
The Learning Process – Mumford and Kolb
* Leadership & motivation.
* Organisational culture.
* Health & safety.
* Delegation.
* Organisational structures.
2.1
FTC
Managing Information Systems
Business strategy and IS/IT strategy
Trends in IT
Outsourcing
Recharging IS/IT costs
Legacy systems
Projects: quality plans; slippage
Designing Information Systems
Systems development methodologies (Student Accountant article August 2005)
Data flow diagram; business event model
External design: data input
Software: packages v bespoke
Prototyping, CASE and 4GL
Evaluating Information Systems
Security: physical security; passwords; validation; encryption
Quality management, quality assurance, quality control; V-model
Changeover methods
Metrics (Student Accountant article February 2005)
Maintenance
LVMT
• Cases are meant to test the candidate's ability to handle more pragmatic issues applying his/her theoretical ideas acquired in the classroom
• Cases would always require the candidate to assume himself in the case to be able to answer the question as required by the examiner
• Most case questions have at least some amount of clues embedded in them and that calls for careful reading to know the mind of the examiner
• Each paragraph in most cases are very vital since they carry different set of information
• Some of the answers the examiner requires from the candidate would be such that he/she would have to think outside the case.
* Business strategy and IS/IT strategy.
* Trends in IT.
* Outsourcing.
* Recharging IS/IT costs.
* Legacy systems.
* Projects: quality plans, slippage.
* Systems development methodologies (see Student Accountant article, August 2005).
* Data flow diagram, business event model.
* External design, data input.
* Software packages v bespoke.
* Security, physical, passwords, validation and encryption.
* Prototyping CASE and 4GL.
* Quality management, quality assurance, quality control, V-model.
* Changeover methods.
* Metrics (Student Accountant article February 2005).
* Maintenance.
2.2(UK)
English Legal System
Methods of resolving civil disputes
Contract
Offer and acceptance
Consideration (including Pinnel's case)
Discharge by performance
Damages
Agency
Authority
Partnership
Fiduciary duties of partners
Company law
Veil of incorporation
Types of company
Registration
Articles of Association
Discounts & premiums
Financial assistance
Reductions of capital
Appointment & removal of directors
Directors’ duties (including wrongful trading)
Meetings & resolutions
Minority protection
2.3(UK)
Section A Corporation Tax
Q1 Trading Loss relief with capital allowances & industrial buildings allowance and some calculation of chargeable gain Income Tax
Q2 Income tax computation with Benefits as well as Schedule D Case I/II implications leading to income tax and possible gains tax payable. Section B VAT
Q3 Computational and discursive question dealing with Registration /Return Misdeclaration penalty CGT
Q4 Capital Gains Tax Shares - bonus/rights/ takeover Rollover and Gift Relief As from June 2005 exam, the format of the exam has changed and questions 5 to 7 can now be set on any topic Group losses with gains group implications Partnership with losses Employment Verses Self Employment with income tax and NIC calculations Corporation tax loss relief [terminal loss relief for both Sole Traders and Limited companies has not been examined]
PAPER 2.3Business Taxation
LVMT
• Corporation tax for individual companies (not groups)
• The taxation of an unincorporated business and/or employees (employment benefits and pensions)
• VAT registration and deregistration
• Annual VAT
• Flat rate
• Cash schemes
• Capital gains - incorporated business/an unincorporated business on areas like holdover, rollover and gift relief
• Branch vs. subsidiaries
• Employed vs. self-employed
• Basis of assessment
2.4
Budgeting (to include cash budgets, maybe forecasting)
Costing systems (Absorption, ABC, Marginal, throughput)
Working Capital Management (possibly Debtors and/or overtrading)
Investment Appraisal; NPV to include tax and inflation, other methods of appraisal and possibly capital rationing
Gearing, ratios (ROCE, ROE) and multiple objectives
* Investment appraisal.
* Working capital management – trade credit and cash.
* Performance evaluation.
* Throughput accounting and theory of constraints.
* Budget preparation plus written part on budgeting.
2.5
CBS and CIS
Published accounts,EPS ?(maybe normal IS and BS)
Interps (but don’t neglect cashflow)
IAS 12
IAS 17
IAS 36
IAS 18
PAPER 2.5 Financial Reporting
LVMT
• Consolidated financial statements
• Preparing the consolidated profit and loss account/income statement and the consolidated balance sheet
• Published financial statements of a limited company - presentation in accordance with accounting standards and statutory formats with adjustments involving the application of various accounting / financial reporting standards
• Cash flow statement: Presentation in accordance with FRS 1/IAS7
• Interpretation of financial statements ratio analysis and assessing financial performance
• Tangible and intangible non-current assets, goodwill and impairment of assets provisions
• Revenue recognition; recognition of the substance of a transaction: application of the ASB’s Statement of Principles/IASB’s Framework and other relevant accounting standards and concepts.
* Consolidated financial statements is a regular in the compulsory section.
* Published financial statements of a limited company.
* Cash flow statements, in accordance with FRS1/IAS7.
* Interpretation of financial statements ratio analysis and assessing financial performance.
* Tangible and intangible non-current assets.
* Revenue recognition and FRS18.
PQ tip: Watch out for FRS11 & 19 and SSAP21.
2.6
Ethics / New audit appointment
Internal Control Objectives / Procedures for a given company
Substantive Testing of Inventory (Stock) or Receivables (Debtors)
Internal Audit outsourcing
Audit Report scenarios
Practical Audit Planning
Computer Assisted Audit Techniques
PAPER 2.6Audit and Internal Review
LVMT
• Corporate governance (provisions of the Combined Code and the rational for there being provisions of corporate governance)
• Audit committee (what functions an audit committee should have and what advantages a company would have as a result of the establishment of such a committee)
• Internal controls
• Internal audit
• Risk (identify the elements of risk present when an audit is taking place)
* Corporate governance (this has been moved from paper 3.1.).
* Combined code provisions and the rational behind it.
* Functions of an audit committee.
* Internal controls and internal audit.
* Audit procedures, such as planning and testing.
PAPER 3.1 Audit and Assurance Services
FTC
Q1. Case Study - Advanced Auditing - Risk Assessment and Audit Strategy.
Q2. Case Study - Assurance Services - Corporate Social Responsibility Reporting.
Q3. Scenario Question - Accounting Treatments and Audit Evidence - 3 scenarios.
Q4. Audit Reporting - Emphasis of Matters treatments.
Q5. Professional and Ethical matters. Q6. Current Issues - Implications of IFRSs or Auditors' liability
BPP
• Control suggestion and/or evaluation
• Audit evidence on Paper 2.5 accounting areas
• Group audit issues (including audit work on fair values)
• Planning/practice management/quality control issues
• Assurance services
• Reporting
• Ethics, professional and quality control issues
* Identify business risk, suggesting controls to mitigate the risks.
* Planning, risk assessment, long-term contracts.
* Audit evidence on tangible fixed assets (FRS15), provisions (FRS12) and long-term loans.
* Ethical issues – the fundamental principles of integrity and objectivity.
* Corporate social responsibility reporting.
* Audit reports involving significant uncertainty relating to going concern.
* Emphasis of matters treatments.
* Auditors liability or implications of IFRSs.
3.2(UK)
IHT including lifetime and death gifts and the definition of domicile
Trusts – Uses of different types of trust and the tax implications of trustees disposing of chargeable assets held in the trust.
CGT –Assignment of a short lease, gift relief, PPR exemption and Letting exemption, EIS reinvestment relief, overseas aspects.
Income tax computation including Schedule A, employment income (particularly share and share option incentive schemes) overseas aspects (including overseas aspects definition of residency and rules for travelling expenses for employees and their families), donations to charity under gift aid.
National Insurance
Income tax – trading losses for a partnership on commencement/cessation of a business.
Financial planning – sources of finance, lease versus buy, investments including ISAs and pensions (SSAS/ EPP, SIPP) the Financial Services and Markets Act 2000.
Protection products such as life assurance, critical illness insurance, heath insurance, keyperson insurance, intervivos insurance
Corporation tax including IBA, loss relief and group and consortium relief.
Overseas aspects of corporation tax including controlled foreign companies and transfer pricing.
Stamp duty land tax
3.3
Contribution based decision-making
Practical aspects of pricing policy
Performance evaluation – a question based around the examiner’s article dated 5 Sept 2005 – Pyramids and Pitfalls of Performance Measurement
The strategic framework
The learning effect
PAPER 3.3Performance Management
BPP
• Budgeting (short term planning)
• Performance measurement (numerical analysis)
• Performance measurement
• Transfer pricing (which can also include qualitative issues)
• Uncertainty in decision-making.
* Contribution based decision-making.
* Practical aspects of pricing policy.
* Performance evaluation.
* The strategic framework.
* The learning effect.
3.4
Soft systems methodologies – this topic has been examined on a number of occasions and the theory as well as the development of practical questions are required
MacFarlan’s Applications Portfolio – an important management model, an understanding of its application to scenario is a possibility for this sitting
Strategy –application of an IS/IT/IM strategy in the context of a scenario
Porters 3 generic strategies in relation to the development of e-commerce systems or the Internet
Knowledge management – problems of knowledge sharing and solutions within a business context – perhaps relating to knowledge and data workers
Lewins model and managing change – the application of the model and how problems can be reduced in relation to policies which address behaviour.
Reasons for the development of strategy and alignment issues – core topic area – yet to examine the reasons for the development of an IS strategy – alignment issues could be linked to one of the above models g value chain
Globalisation – issues in relation to the setting up of a global organisation with the application of e-commerce
* Strategy models (SWOT, PEST, Porter).
* Nolan's 'Stage Hypothesis'.
* Checkland's 'Soft Systems Methodology'.
* Earl's 'System's Audit Grid' and 'Three Leg' analysis.
* McFarlan's 'Applications Portfolio' and Peppard's adaptation.
* Parson's '6 IS Strategies'.
* Zuboff's 'Automate, Informate, Transformate'.
* The 'Three Stage' change process and 'Unfreeze, Change, Re-freeze'.
* BPR and CSFs.
* Soft and hard approaches.
* Managing change.
3.5
Current position analysis
Ethics
Marketing
Strategic Options
Balanced Scorecard and multidimensional performance measures The role of the accountant in strategic decision making (see the examiner's article in the September addition of student accountant)
PAPER 3.5Strategic Business Planning and Development
BPP
• A discussion of the relative merits of different ways of making strategy
• Stakeholder analysis and objective setting
• Application of strategic analysis models
• Evaluation of strategic objectives, using the numbers included
• Marketing issues
• Marketing, including new product development
• Change management
• Globalisation strategy
• Ethics and corporate social responsibility
3.6
Preparation of a group income statement with either disposal or foreign subsidiary or both! - (though it could be a balance sheet (again) or a cash flow
EPS
Financial instruments
International issues
Reporting of non financial performance e.g. Corporate Social Responsibility, sustainability reporting
PAPER 3.6 Advanced Stage Corporate Reporting
LVMT
• Consolidated profit and loss account including adjustments for disposals and deemed disposals; also goodwill impairment calculation
• Foreign group implementing FRS 23/IAS 21
• Financial reporting in hyper-inflationary economy (FRS 24/IAS 29) and events after the balance sheet date (FRS 21/IAS10)
• Earnings per share (FRS 22)
• Joint ventures and associates (FRS 9/IAS28 & IAS31)
• A combination of different standards in one question possibly involving FRS 21 (IAS 10) OFR, corporate governance and environmental reporting
3.7
Section A:
Risk management: Currency Risk / Interest rate risk
Overseas NPV: Ability to perform a basic overseas NPV/FCF calculation. Including one off cash flows, annuities and perpetuity calculations and the knowledge of the specific issues that relate to foreign direct investment.
Company Valuation: A possible question that requires a valuation under various methods like NAV, DVM, P/E Ratio and FCFs. (maybe within the context of Going Private.) Also review the share for share exchange style questions.
WACC or Risk adjusted WACC calculation within the context of a standard investment appraisal question. However risk adjusted WACC could also be examined within the context of traditional gearing.
Management Buy Outs: Including the review of an existing finance package. Together with a discussion of the advantages and disadvantages of the package.
Section B:
Dividend Policy
Term Structure of Interest rate: possible linked to the calculation of the market value of debt.
International economics – I.M.F., Treasury Management. Balance of payments deficits.
Control of foreign subsidiaries,
Economic Value Added – EVA
Management by Objectives
PAPER 3.7 Strategic Financial Management
BPP
• Overseas investment appraisal
• Free cash flow
• Corporate governance
• CAPM and portfolio theory
• You may have to calculate a Beta Factor from a formula. The formula is not given so it needs to be learnt
• Currency or interest rate risk management
• Mergers and acquisitions
• Corporate restructuring
• Capital structure
• Adjusted Present Value
Wednesday, November 09, 2005
How to Pass Paper 3.7
08/11/2005
LCA’s Steve Lumby helps you get through what is always the biggest hurdle to becoming ACCA qualified
First the bad news. The pass rate on 3.7 has consistently been around 10% below the pass rate on the other two Final Level core papers. Furthermore, the pass rate for 3.7 never even achieves 50%. This means that the average candidate fails the paper.
Given this information, I cannot help but make the following observation. There is something wrong here.
Either the problem lies with the nature of the 3.7 syllabus and/or how it is being examined or the problem is with the ACCA exam structure which is allowing too many candidates to reach Level 3, who do not have the ability to pass Level 3. At the final stage of professional exams, the normal expectation would be that around two-thirds of candidates should pass. The fact that well under half pass 3.7 does not look good for the ACCA.
Despite the foregoing comments, the good news is that you do not have to know very much in order to pass 3.7… but you do have to know something!
There was a comment made to the Pass Talkback Line - published in the 08.2005 edition - that almost encapsulates the problem of lack of basic knowledge. The candidate complained that Question 1 in the 3.7 exam for June 2005 required an analysis of ‘Free Cash Flows’ and they didn’t know what was meant by that term.
This level of ignorance, (from what is presumably a serious final level candidate), beggars belief given that virtually every 3.7 exam over the last several sittings have contained questions involving free cash flow - including a question in June 2000 which simply said: ‘What is Free Cash Flow?’. (Given that this particular candidate then when on to say that ‘I have since found out that free cash flow is a new name for NPV…..’ this does not auger too well for their next re-sit attempt either!).
So, what do you need to do to pass Paper 3.7? Here are some tips:
o Look intelligently at past examination questions - not the answers - over, say, the last 5 or 6 sittings to see what areas of the syllabus the examiner appears interested in examining. This comment particularly applies to the Section A questions. Don’t let your tutor do this for you - do it yourself and really get to know the exam.
o Once you have identified the ‘core’ areas of the syllabus, start to get to know the basic bits of these areas. Let me give one example by way of illustration. Suppose that you identify that ‘project appraisal’ is frequently examined - either of a domestic project or an overseas project, and either using NPV or APV.
Therefore set about knowing how to:
Sort out relevant from irrelevant project cash flows
Calculate after tax cash flows, including the question of how many capital allowances to calculate and whether or not a balancing charge or allowance should be included
How to handle inflation, including do I use a real cash flow and real discount rate approach or money cash flow and money discount rate approach, how to identify/calculate real and money cash flows and real and money discount rates.
How to handle working capital
How to forecast future exchange rates, (for and FDI), using PPPT
Know when you should use the WACC and when you should use a risk-adjusted WACC as the NPV discount rate
Know how to calculate a ‘base-case discount rate’ for an APV analysis.
Know how to calculate the PV of the 'standard' APV financing side-effects: finance issue costs, tax-relief on interest and the benefits of a cheap loan.
o Get to grips with the management of your time in the exam. The first thing here is to recognise the fundamental difference between Section A questions and Section B questions. With each Section B question that you answer, you have 25 minutes to say and do what you can and so answer the question.
However, with Section A questions your task is not to answer the 40 mark question in the 65 minutes available. Instead, your task is to do enough in 65 minutes to pick up 20+ marks, (a passing percentage). Similarly with the 30 mark question, you have 55 minutes to do enough to pick up 15+ marks. Candidates continually complain that the Section A questions cannot be completed in the time available. However this complaint misses the key point: the Section A questions are not designed to be completed in the time available - they are designed so that a reasonably able candidate can pick up a passing percentage of the marks in the time available.
• The other important point concerning time management is the management of your time within the 55 and 65 minute framework of the Section A questions. In this respect discursive questions should be allocated 1 minute for each mark they are assigned and the balance of the available time should then be devoted to getting as far as you can with the numerical parts of the question.
If Question 1 from December 2004 is used to illustrate this point, (look it up for yourself), then of the 65 minutes available, eight minutes should have been allocated to answering part (a) – a discussion question - and nine minutes allocated to writing the ‘report’ in part (b) in which you are asked to discuss ‘other financial and non-financial factors, including real options’. That then leaves you [65 – 17 =] 48 minutes to get as far as you can with the APV analysis.
• Perhaps there is one final piece of advice worth giving. I believe that candidates spend far too much time looking at the answers to questions, and far too little time looking at the questions themselves. Thus they become expert in auditing answers - and so forget the fact that in the exam, you don’t get the answers to audit - you get the questions to answer. The message here is simple. When looking at the examiner’s answers, it is not important to understand every little bit of the answer, so don’t go through the answers word by word, line by line, as some students do - just make sure that you understand the 3 or 4 main points made in answer to a discursive question and you understand the general approach used to putting together the numerical analysis.
Relax - remember you don’t have to get 100% of the marks to pass the paper!
Steve Lumby is a lecturer at London College of Accountancy
Story posted by Alex Miller
LCA’s Steve Lumby helps you get through what is always the biggest hurdle to becoming ACCA qualified
First the bad news. The pass rate on 3.7 has consistently been around 10% below the pass rate on the other two Final Level core papers. Furthermore, the pass rate for 3.7 never even achieves 50%. This means that the average candidate fails the paper.
Given this information, I cannot help but make the following observation. There is something wrong here.
Either the problem lies with the nature of the 3.7 syllabus and/or how it is being examined or the problem is with the ACCA exam structure which is allowing too many candidates to reach Level 3, who do not have the ability to pass Level 3. At the final stage of professional exams, the normal expectation would be that around two-thirds of candidates should pass. The fact that well under half pass 3.7 does not look good for the ACCA.
Despite the foregoing comments, the good news is that you do not have to know very much in order to pass 3.7… but you do have to know something!
There was a comment made to the Pass Talkback Line - published in the 08.2005 edition - that almost encapsulates the problem of lack of basic knowledge. The candidate complained that Question 1 in the 3.7 exam for June 2005 required an analysis of ‘Free Cash Flows’ and they didn’t know what was meant by that term.
This level of ignorance, (from what is presumably a serious final level candidate), beggars belief given that virtually every 3.7 exam over the last several sittings have contained questions involving free cash flow - including a question in June 2000 which simply said: ‘What is Free Cash Flow?’. (Given that this particular candidate then when on to say that ‘I have since found out that free cash flow is a new name for NPV…..’ this does not auger too well for their next re-sit attempt either!).
So, what do you need to do to pass Paper 3.7? Here are some tips:
o Look intelligently at past examination questions - not the answers - over, say, the last 5 or 6 sittings to see what areas of the syllabus the examiner appears interested in examining. This comment particularly applies to the Section A questions. Don’t let your tutor do this for you - do it yourself and really get to know the exam.
o Once you have identified the ‘core’ areas of the syllabus, start to get to know the basic bits of these areas. Let me give one example by way of illustration. Suppose that you identify that ‘project appraisal’ is frequently examined - either of a domestic project or an overseas project, and either using NPV or APV.
Therefore set about knowing how to:
Sort out relevant from irrelevant project cash flows
Calculate after tax cash flows, including the question of how many capital allowances to calculate and whether or not a balancing charge or allowance should be included
How to handle inflation, including do I use a real cash flow and real discount rate approach or money cash flow and money discount rate approach, how to identify/calculate real and money cash flows and real and money discount rates.
How to handle working capital
How to forecast future exchange rates, (for and FDI), using PPPT
Know when you should use the WACC and when you should use a risk-adjusted WACC as the NPV discount rate
Know how to calculate a ‘base-case discount rate’ for an APV analysis.
Know how to calculate the PV of the 'standard' APV financing side-effects: finance issue costs, tax-relief on interest and the benefits of a cheap loan.
o Get to grips with the management of your time in the exam. The first thing here is to recognise the fundamental difference between Section A questions and Section B questions. With each Section B question that you answer, you have 25 minutes to say and do what you can and so answer the question.
However, with Section A questions your task is not to answer the 40 mark question in the 65 minutes available. Instead, your task is to do enough in 65 minutes to pick up 20+ marks, (a passing percentage). Similarly with the 30 mark question, you have 55 minutes to do enough to pick up 15+ marks. Candidates continually complain that the Section A questions cannot be completed in the time available. However this complaint misses the key point: the Section A questions are not designed to be completed in the time available - they are designed so that a reasonably able candidate can pick up a passing percentage of the marks in the time available.
• The other important point concerning time management is the management of your time within the 55 and 65 minute framework of the Section A questions. In this respect discursive questions should be allocated 1 minute for each mark they are assigned and the balance of the available time should then be devoted to getting as far as you can with the numerical parts of the question.
If Question 1 from December 2004 is used to illustrate this point, (look it up for yourself), then of the 65 minutes available, eight minutes should have been allocated to answering part (a) – a discussion question - and nine minutes allocated to writing the ‘report’ in part (b) in which you are asked to discuss ‘other financial and non-financial factors, including real options’. That then leaves you [65 – 17 =] 48 minutes to get as far as you can with the APV analysis.
• Perhaps there is one final piece of advice worth giving. I believe that candidates spend far too much time looking at the answers to questions, and far too little time looking at the questions themselves. Thus they become expert in auditing answers - and so forget the fact that in the exam, you don’t get the answers to audit - you get the questions to answer. The message here is simple. When looking at the examiner’s answers, it is not important to understand every little bit of the answer, so don’t go through the answers word by word, line by line, as some students do - just make sure that you understand the 3 or 4 main points made in answer to a discursive question and you understand the general approach used to putting together the numerical analysis.
Relax - remember you don’t have to get 100% of the marks to pass the paper!
Steve Lumby is a lecturer at London College of Accountancy
Story posted by Alex Miller
Ten steps to passing ACCA 3.6
08/11/2005
BPP Liverpool tutor Paul Bennett maximises your chances of passing paper 3.6 by bringing you ten top tips to follow. With the June pass rate down six percent on the previous sitting, this is just the job
1 - Find a good tuition provider with up-to-date materials. This is particularly important for paper 3.6 as the syllabus is always changing and the examiner, Graham Holt, sets exams which test your knowledge of recent accounting standards and current developments.
Look for a tuition provider with ACCA Premier or (even better) Premier Plus status (you can view lists of these on ACCA’s website) and ask qualified friends and colleagues for their recommendations. Go to open days to check out tutors, study materials and premises. Look for an approachable tutor – you might not be the class Hermione Granger but you’ll probably have more questions to ask than you did for lower level papers.
2 - Review the examinable legislation and documents for your sitting of the 3.6 exam which can be found in ACCA’s Student Accountant magazine in February and September each year (or on the ACCA website). Although a good, broad knowledge of the whole syllabus is required to pass the exam, make time to focus on the newest standards and exposure drafts. These are the ones most likely to be tested in detail in the exam.
3 - Whether you are attending a taught course or following a home study system, start studying seriously from day one. The syllabus is huge but reassuringly it builds on your paper 2.5 knowledge. However, there is a lot to learn and re-learn so the sooner you start building up your knowledge the better.
For each accounting standard/exposure draft you study complete a small index card, with the name and number of the standard on one side and some key points on the other. Then carry these round with you and test yourself when you have a spare minute. Looking at the name/number side, can you remember the key points? Scanning the other side, can you recall the name and number correctly?
4 - Try to read round the subject, not focusing solely on your study materials. Articles in Student Accountant magazine marked as relevant to paper 3.6 (which can be downloaded from the ACCA website) are essential reading, especially any written by Graham Holt, as they are often tested in subsequent exams. The accounting standards setters have websites giving details of projects they are working on and current developments (see for example www.iasb.org.uk or www.asb.org.uk). Newspaper articles in the business pages can give useful illustrations for an exam answer (e.g. explaining why a company’s results have changed as they switch from local GAAP to international standards).
5 - Group accounting techniques are a core area of the syllabus – you must practise consolidations. We know question one of the exam is always on group accounts, and the topic also often appears in one or more of the optional questions. Make sure you have a good grasp of the basic techniques, as these can give you the easier marks in the exam. Review your paper 2.5 notes if necessary - assuming you did not burn them to celebrate passing that exam! Then build up knowledge of more advanced areas like consolidating foreign subsidiaries.
6 - Review some real sets of accounts to see how companies apply the standards you are studying in real life situations. Look at your own organisation’s accounts, maybe those of the shop where you buy clothes, the football club you support or the pub chain where you have a drink. For larger companies you’ll usually find the latest Annual Report on their website.
7 - Don’t get bogged down in the details of any one area you are studying. Accounting standards have lots of detailed rules, but concentrate on the main issues first - why a standard was released, the main objectives and how these are achieved. You will gradually build up more detailed knowledge by attempting questions and re-reading your notes. Be patient too. Maybe at paper 2.5 everything made sense first time round. At Part 3, however, the topics and issues are harder so give them time to sink in. Knowledge you are gaining from other Part 3 core papers will sometimes shed light on a 3.6 topic. For example, hedge accounting will make more sense when you have studied hedging techniques in paper 3.7.
8 - The Framework for the Preparation and Presentation of Financial Statements (or for UK stream students the Statement of Principles) is particularly important at paper 3.6 as the conceptual framework on which standards are based. Spend some time becoming familiar with the key principles, then see how they are applied to each standard you study.
9 - Make good use of all the study resources at your disposal. If you have a friend studying paper 3.6 at the same time as you, meet up occasionally to discuss a selected topic. If not, ask a recently qualified work colleague if you can do this (maybe over a lunchtime sandwich). When you come across something you can’t understand, don’t spend long puzzling over it - ask your tutor. In a rapidly changing subject such as paper 3.6, it could just be a misprint in your study material which a tutor would quickly spot.
10 - Accept that it’s a tough paper and studying for it will involve some hard work. BUT it’s not impossible. The examiner is known for setting tough papers but marking them leniently. Think of the qualified accountants you know. They’ll be good accountants, but not superhuman. Reasonable (not perfect) knowledge coupled with question practice and good exam technique will get you through. Good luck with your studies, keep going - and roll on those study-free evenings and weekends when you’ve passed!
Story posted by Alex Miller
BPP Liverpool tutor Paul Bennett maximises your chances of passing paper 3.6 by bringing you ten top tips to follow. With the June pass rate down six percent on the previous sitting, this is just the job
1 - Find a good tuition provider with up-to-date materials. This is particularly important for paper 3.6 as the syllabus is always changing and the examiner, Graham Holt, sets exams which test your knowledge of recent accounting standards and current developments.
Look for a tuition provider with ACCA Premier or (even better) Premier Plus status (you can view lists of these on ACCA’s website) and ask qualified friends and colleagues for their recommendations. Go to open days to check out tutors, study materials and premises. Look for an approachable tutor – you might not be the class Hermione Granger but you’ll probably have more questions to ask than you did for lower level papers.
2 - Review the examinable legislation and documents for your sitting of the 3.6 exam which can be found in ACCA’s Student Accountant magazine in February and September each year (or on the ACCA website). Although a good, broad knowledge of the whole syllabus is required to pass the exam, make time to focus on the newest standards and exposure drafts. These are the ones most likely to be tested in detail in the exam.
3 - Whether you are attending a taught course or following a home study system, start studying seriously from day one. The syllabus is huge but reassuringly it builds on your paper 2.5 knowledge. However, there is a lot to learn and re-learn so the sooner you start building up your knowledge the better.
For each accounting standard/exposure draft you study complete a small index card, with the name and number of the standard on one side and some key points on the other. Then carry these round with you and test yourself when you have a spare minute. Looking at the name/number side, can you remember the key points? Scanning the other side, can you recall the name and number correctly?
4 - Try to read round the subject, not focusing solely on your study materials. Articles in Student Accountant magazine marked as relevant to paper 3.6 (which can be downloaded from the ACCA website) are essential reading, especially any written by Graham Holt, as they are often tested in subsequent exams. The accounting standards setters have websites giving details of projects they are working on and current developments (see for example www.iasb.org.uk or www.asb.org.uk). Newspaper articles in the business pages can give useful illustrations for an exam answer (e.g. explaining why a company’s results have changed as they switch from local GAAP to international standards).
5 - Group accounting techniques are a core area of the syllabus – you must practise consolidations. We know question one of the exam is always on group accounts, and the topic also often appears in one or more of the optional questions. Make sure you have a good grasp of the basic techniques, as these can give you the easier marks in the exam. Review your paper 2.5 notes if necessary - assuming you did not burn them to celebrate passing that exam! Then build up knowledge of more advanced areas like consolidating foreign subsidiaries.
6 - Review some real sets of accounts to see how companies apply the standards you are studying in real life situations. Look at your own organisation’s accounts, maybe those of the shop where you buy clothes, the football club you support or the pub chain where you have a drink. For larger companies you’ll usually find the latest Annual Report on their website.
7 - Don’t get bogged down in the details of any one area you are studying. Accounting standards have lots of detailed rules, but concentrate on the main issues first - why a standard was released, the main objectives and how these are achieved. You will gradually build up more detailed knowledge by attempting questions and re-reading your notes. Be patient too. Maybe at paper 2.5 everything made sense first time round. At Part 3, however, the topics and issues are harder so give them time to sink in. Knowledge you are gaining from other Part 3 core papers will sometimes shed light on a 3.6 topic. For example, hedge accounting will make more sense when you have studied hedging techniques in paper 3.7.
8 - The Framework for the Preparation and Presentation of Financial Statements (or for UK stream students the Statement of Principles) is particularly important at paper 3.6 as the conceptual framework on which standards are based. Spend some time becoming familiar with the key principles, then see how they are applied to each standard you study.
9 - Make good use of all the study resources at your disposal. If you have a friend studying paper 3.6 at the same time as you, meet up occasionally to discuss a selected topic. If not, ask a recently qualified work colleague if you can do this (maybe over a lunchtime sandwich). When you come across something you can’t understand, don’t spend long puzzling over it - ask your tutor. In a rapidly changing subject such as paper 3.6, it could just be a misprint in your study material which a tutor would quickly spot.
10 - Accept that it’s a tough paper and studying for it will involve some hard work. BUT it’s not impossible. The examiner is known for setting tough papers but marking them leniently. Think of the qualified accountants you know. They’ll be good accountants, but not superhuman. Reasonable (not perfect) knowledge coupled with question practice and good exam technique will get you through. Good luck with your studies, keep going - and roll on those study-free evenings and weekends when you’ve passed!
Story posted by Alex Miller
Tuesday, October 18, 2005
人生致命的八个经典问题
问题一，
如果你家附近有一家餐厅，东西又贵又难吃，桌上还爬着蟑螂，你会因为它很近 很方便，就一而再、再而三地光临吗？ 回答：你一定会说，这是什么烂问题，谁那么笨，花钱买罪受？ 可同样的情况换个场合，自己或许就做类似的蠢事。 不少男女都曾经抱怨过他们的情人或配偶品性不端，三心二意，不负责任。明知在一起没 什么好的结果，怨恨已经比爱还多，但却“不知道为什么”还是要和他搅和下去，分不了 手。说穿了，只是为了不甘，为了习惯，这不也和光临餐厅一样？
——做人，为什么要过于执著？！
问题二，
如果你不小心丢掉100块钱，只知道它好像丢在某个你走过的地方，你会花200块 钱的车费去把那100块找回来吗？ 回答：一个超级愚蠢的问题。 可是，相似的事情却在人生中不断发生。做错了一件事，明知自己有问题，却*也不肯认错，反而花加倍的时间来找藉口，让别人对自己的印象大打折扣。被人骂了一句话，却花 了无数时间难过，道理相同。为一件事情发火，不惜损人不利已，不惜血本，不惜时间， 只为报复，不也一样无聊？ 失去一个人的感情，明知一切已无法挽回，却还是那么伤心，而且一伤心就是好几年，还 要借酒浇愁，形销骨立。其实这样一点用也没有，只是损失更多。
——做人，干吗为难自己？！
问题三，
你会因为打开报纸发现每天都有车祸，就不敢出门吗？ 回答：这是个什么烂问题？当然不会，那叫因噎废食。 然而，有不少人却曾说：现在的离婚率那么高，让我都不敢谈恋爱了。说得还挺理所当然 。也有不少女人看到有关的诸多报道，就对自己的另一半忧心忡忡，这不也是类似的反应 ？所谓乐观，就是得相信：虽然道路多艰险，我还是那个会平安过马路的人，只要我小心 一点，不必害怕过马路。
——做人，先要相信自己。
问题四，
你相信每个人随便都可以成功立业吗？ 回答：当然不会相信。 但据观察，有人总是在听完成功人士绞尽脑汁的建议，比如说，多读书，多练习之后，问 了另一个问题？那不是很难？ 我们都想在3分钟内学好英文，在5分钟内解决所有难题，难道成功是那么容易的吗？改变 当然是难的。成功只因不怕困难，所以才能出类拔萃。 有一次坐在出租车上，听见司机看到自己前后都是高档车，兀自感叹：“唉，为什么别人 那么有钱，我的钱这么难赚？” 我心血来潮，问他：“你认为世上有什么钱是好赚的？”他答不出来，过了半晌才说：好 像都是别人的钱比较好赚。 其实任何一个成功者都是艰辛取得。我们实在不该抱怨命运。
——做人，依靠自己！
问题五，
你认为完全没有打过篮球的人，可以当很好的篮球教练吗？ 回答：当然不可能，外行不可能领导内行。 可是，有许多人，对某个行业完全不了解，只听到那个行业好**，就马上开起业来了。 我看过对穿着没有任何口味、或根本不在乎穿着的人，梦想却是开间服装店；不知道电脑 怎么开机的人，却想在网上**，结果道听途说，却不反省自己是否专业能力不足，只抱 怨时不我与。
——做人，量力而行。
问题六，
相似但不相同的问题：你是否认为，篮球教练不上篮球场，闭着眼睛也可以主导 一场完美的胜利？ 回答：有病啊，当然是不可能的。 可是却有不少朋友，自己没有时间打理，却拼命投资去开咖啡馆，开餐厅，开自己根本不 懂的公司，火烧屁股一样急着把辛苦积攒的积蓄花掉，去当一个稀里糊涂的投资人。亏的 总是比赚的多，却觉得自己是因为运气不好，而不是想法出了问题。
——做人，记得反省自己。
问题七，
你宁可永远后悔，也不愿意试一试自己能否转败为胜？ 解答：恐怕没有人会说：“对，我就是这样的孬种”吧。 然而，我们却常常在不该打退堂鼓时拼命打退堂鼓，为了恐惧失败而不敢尝试成功。 以关颖珊赢得2000年世界花样滑冰冠军时的精彩表现为例：她一心想赢得第一名，然而在 最后一场比赛前，她的总积分只排名第三位，在最后的自选曲项目上，她选择了突破，而 不是少出错。在4分钟的长曲中，结合了最高难度的三周跳，并且还大胆地连跳了两次。她 也可能会败得很难看，但是她毕竟成功了。 她说：“因为我不想等到失败，才后悔自己还有潜力没发挥。” 一个中国伟人曾说；胜利的希望和有利情况的恢复，往往产生于再坚持一下的努力之中。
——做人，何妨放手一搏。
问题八，
你的时间无限，长生不老，所以最想做的事，应该无限延期？ 回答：不，傻瓜才会这样认为。 然而我们却常说，等我老了，要去环游世界；等我退休，就要去做想做的事情；等孩子长 大了，我就可以…… 我们都以为自己有无限的时间与精力。其实我们可以一步一步实现理想，不必在等待中徒 耗生命。如果现在就能一步一步努力接近，我们就不会活了半生，却出现自己最不想看到 的结局。
——做人，要活在当下。
如果你家附近有一家餐厅，东西又贵又难吃，桌上还爬着蟑螂，你会因为它很近 很方便，就一而再、再而三地光临吗？ 回答：你一定会说，这是什么烂问题，谁那么笨，花钱买罪受？ 可同样的情况换个场合，自己或许就做类似的蠢事。 不少男女都曾经抱怨过他们的情人或配偶品性不端，三心二意，不负责任。明知在一起没 什么好的结果，怨恨已经比爱还多，但却“不知道为什么”还是要和他搅和下去，分不了 手。说穿了，只是为了不甘，为了习惯，这不也和光临餐厅一样？
——做人，为什么要过于执著？！
问题二，
如果你不小心丢掉100块钱，只知道它好像丢在某个你走过的地方，你会花200块 钱的车费去把那100块找回来吗？ 回答：一个超级愚蠢的问题。 可是，相似的事情却在人生中不断发生。做错了一件事，明知自己有问题，却*也不肯认错，反而花加倍的时间来找藉口，让别人对自己的印象大打折扣。被人骂了一句话，却花 了无数时间难过，道理相同。为一件事情发火，不惜损人不利已，不惜血本，不惜时间， 只为报复，不也一样无聊？ 失去一个人的感情，明知一切已无法挽回，却还是那么伤心，而且一伤心就是好几年，还 要借酒浇愁，形销骨立。其实这样一点用也没有，只是损失更多。
——做人，干吗为难自己？！
问题三，
你会因为打开报纸发现每天都有车祸，就不敢出门吗？ 回答：这是个什么烂问题？当然不会，那叫因噎废食。 然而，有不少人却曾说：现在的离婚率那么高，让我都不敢谈恋爱了。说得还挺理所当然 。也有不少女人看到有关的诸多报道，就对自己的另一半忧心忡忡，这不也是类似的反应 ？所谓乐观，就是得相信：虽然道路多艰险，我还是那个会平安过马路的人，只要我小心 一点，不必害怕过马路。
——做人，先要相信自己。
问题四，
你相信每个人随便都可以成功立业吗？ 回答：当然不会相信。 但据观察，有人总是在听完成功人士绞尽脑汁的建议，比如说，多读书，多练习之后，问 了另一个问题？那不是很难？ 我们都想在3分钟内学好英文，在5分钟内解决所有难题，难道成功是那么容易的吗？改变 当然是难的。成功只因不怕困难，所以才能出类拔萃。 有一次坐在出租车上，听见司机看到自己前后都是高档车，兀自感叹：“唉，为什么别人 那么有钱，我的钱这么难赚？” 我心血来潮，问他：“你认为世上有什么钱是好赚的？”他答不出来，过了半晌才说：好 像都是别人的钱比较好赚。 其实任何一个成功者都是艰辛取得。我们实在不该抱怨命运。
——做人，依靠自己！
问题五，
你认为完全没有打过篮球的人，可以当很好的篮球教练吗？ 回答：当然不可能，外行不可能领导内行。 可是，有许多人，对某个行业完全不了解，只听到那个行业好**，就马上开起业来了。 我看过对穿着没有任何口味、或根本不在乎穿着的人，梦想却是开间服装店；不知道电脑 怎么开机的人，却想在网上**，结果道听途说，却不反省自己是否专业能力不足，只抱 怨时不我与。
——做人，量力而行。
问题六，
相似但不相同的问题：你是否认为，篮球教练不上篮球场，闭着眼睛也可以主导 一场完美的胜利？ 回答：有病啊，当然是不可能的。 可是却有不少朋友，自己没有时间打理，却拼命投资去开咖啡馆，开餐厅，开自己根本不 懂的公司，火烧屁股一样急着把辛苦积攒的积蓄花掉，去当一个稀里糊涂的投资人。亏的 总是比赚的多，却觉得自己是因为运气不好，而不是想法出了问题。
——做人，记得反省自己。
问题七，
你宁可永远后悔，也不愿意试一试自己能否转败为胜？ 解答：恐怕没有人会说：“对，我就是这样的孬种”吧。 然而，我们却常常在不该打退堂鼓时拼命打退堂鼓，为了恐惧失败而不敢尝试成功。 以关颖珊赢得2000年世界花样滑冰冠军时的精彩表现为例：她一心想赢得第一名，然而在 最后一场比赛前，她的总积分只排名第三位，在最后的自选曲项目上，她选择了突破，而 不是少出错。在4分钟的长曲中，结合了最高难度的三周跳，并且还大胆地连跳了两次。她 也可能会败得很难看，但是她毕竟成功了。 她说：“因为我不想等到失败，才后悔自己还有潜力没发挥。” 一个中国伟人曾说；胜利的希望和有利情况的恢复，往往产生于再坚持一下的努力之中。
——做人，何妨放手一搏。
问题八，
你的时间无限，长生不老，所以最想做的事，应该无限延期？ 回答：不，傻瓜才会这样认为。 然而我们却常说，等我老了，要去环游世界；等我退休，就要去做想做的事情；等孩子长 大了，我就可以…… 我们都以为自己有无限的时间与精力。其实我们可以一步一步实现理想，不必在等待中徒 耗生命。如果现在就能一步一步努力接近，我们就不会活了半生，却出现自己最不想看到 的结局。
——做人，要活在当下。
Saturday, October 15, 2005
MARRIAGE (BEFORE & AFTER)
Before marriage. .
Darling here.. darling there...
After marriage.
Baling here... baling there..
Before marriage. .
I die for you. . .
After marriage.
"You die, up to you. "
Lagi lama married. .
You die I help you!
Before marriage. .
You go anywhere. . I follow you.
After marriage. . .
You go anywhere. . up to you.
Lagi lama married. . .
You go anywhere better get lost!!
Before wedding
"you are my heart, you are my love"
After wedding
"you get on my nerves. "
Before wedding
"you are sweet and kind just like Cinderella"
After wedding
"you are worse than godzila"
Before wedding
Roses are red, violets are blue. Like it or not,I'm stuck with you
After wedding
Roses are dead, I am blue. You get on my head, I will sue you
Before wedding
Every! makan he brings you to Shangri-La
After wedding
You want to go, he says you wait-la
Before wedding
She looks like Anita Sarawak
After wedding
Don't know whether katak or biawak
Before wedding
Weekends at Cameron, Genting and Fraser's Hill
After wedding
Furthest you go is Maxwell Hill
Before wedding
He opens the car door
After wedding
He opens his mouth and snores
Before wedding
She / he was your ideal
After wedding
She / he becomes your order
Darling here.. darling there...
After marriage.
Baling here... baling there..
Before marriage. .
I die for you. . .
After marriage.
"You die, up to you. "
Lagi lama married. .
You die I help you!
Before marriage. .
You go anywhere. . I follow you.
After marriage. . .
You go anywhere. . up to you.
Lagi lama married. . .
You go anywhere better get lost!!
Before wedding
"you are my heart, you are my love"
After wedding
"you get on my nerves. "
Before wedding
"you are sweet and kind just like Cinderella"
After wedding
"you are worse than godzila"
Before wedding
Roses are red, violets are blue. Like it or not,I'm stuck with you
After wedding
Roses are dead, I am blue. You get on my head, I will sue you
Before wedding
Every! makan he brings you to Shangri-La
After wedding
You want to go, he says you wait-la
Before wedding
She looks like Anita Sarawak
After wedding
Don't know whether katak or biawak
Before wedding
Weekends at Cameron, Genting and Fraser's Hill
After wedding
Furthest you go is Maxwell Hill
Before wedding
He opens the car door
After wedding
He opens his mouth and snores
Before wedding
She / he was your ideal
After wedding
She / he becomes your order
Monday, October 10, 2005
My Latest Album
专辑名称：完美的一天
演唱歌手：孙燕姿
唱片公司：华纳唱片
发行时间：2005年10月07日
专辑语种：国语专辑1CD
专 辑 介 绍
现在的孙燕姿，似乎已经拥有所有人梦寐以求的一切，然而却永远记得，曾经问过孙燕姿假如要画一幅未来的图，她会画些什么？她露着无邪地微笑，天真的表情描述着：“一望无际的海边沙滩，一间洒满阳光的房子，一个一起生活的人，2只小狗，听不完的音乐，自由自在着………。”
⊙完美的一天，孙燕姿音乐旅途，新的一页… 从音乐制作发想开始，如何透过新的制作人从零开始是主要的关键，贾敏恕“完美的一天”，FIR+五月天+孙燕姿联合创作与制作的“第一天”，我们可以从新的合作上，听到新的音乐性。李偲菘、李伟菘的“眼泪成诗”…向来对燕姿很有默契的掌握，亦展现了歌手在歌唱的音乐才华。
除了与新制作人的合作，在创作人与乐风上也大量使用了新的元素，新锐创作人虞洋谱出了愉快音乐性浓的“完美的一天”。“眼泪成诗”是知名作词人林夕与燕姿的首度合作，在二胡与钢琴、弦乐的交叠下谱出了扣人心弦的情歌，整张专辑的曲风囊括了流行、摇滚、电子、Lounge Music…，在这张专辑里，我们听到的是新旧音乐人的交手，激荡出精采的音乐火花。
⊙孙燕姿变身“红发精灵”
小天后孙燕姿一举拿下金曲奖最佳女演唱人之后，倾全力准备全新专辑以及9月初的香港个唱！为了给大家一个全新的感觉，这次孙燕姿染了一头劲爆红发，是从来没有尝试过的造型，成了“红发精灵”的孙燕姿对于自己的新发型感觉非常满意，因为是第一次也特别新鲜！
不过刚染好的头一天，燕姿自己在家洗头却洗到尖叫！因为洗到整个浴缸都是红色，燕姿还以为自己头流血，后来才想到是红头发作祟，不禁笑出来！为了保持神秘感，这一阵子燕姿出门都戴着帽子或头巾，把一头亮眼的红发遮住，为的就是要给大家一个大惊喜！不过燕姿说：“这个头虽然很美，可是走在路上太显眼，想要出门买个东西，一眼就被会发现……！”
近来忙于香港演唱会采排的孙燕姿，一边也为自己将发行的新专辑做准备！前一阵子燕姿特别开跋到花莲拍摄新专辑的封面。曾为了专辑跑了大半个地球的燕姿，到了花莲赞叹的说：“台湾也有不输国外的美丽风景！”燕姿说：“在刚出道第一张同名专辑的时候，为了汽车广告到过花莲，留下深刻的印象！没想到现在又有机会再来，真开心也好感动喔！”染了一头红发的燕姿，在花莲的海岸线上奔跑、跳跃，活像个“红发小精灵”，而这一头红色的头发，在蓝天碧海的衬托下显得非常的闪耀！
9月9、10日两天在香港红磡举办的个唱，门票一出就已全数卖光！出道以来第一次在香港开唱的燕姿坦言：“有信心做到最好！”演唱会不论是灯光、音响、舞台都是顶尖的团队与设备！最受瞩目的造型，现在仍列为最高机密，不过已知的是找来了香港顶尖的造型师-余家安为孙燕姿打造演唱会服装造型！燕姿近来也开始为演唱会排舞、练歌！元气满满的小天后，将准备给大家耳目一新的感觉！
⊙新专辑《完美的一天》即将发行！确定续约，华纳承诺《完美的一生》
孙燕姿“楚门秀”万众瞩目，10月8日，孙燕姿将入住玻璃屋！华纳公布燕姿 24 小时功课表！ 小天后孙燕姿举行盛大的新专辑记者会，筹备多时的最新专辑《完美的一天》在10月7日正式发行！而华纳音乐和小天后孙燕姿也确定续约，记者会上同时举行续约仪式，可说是双喜临门！燕姿笑说：“这真是完美的一天！”
华纳音乐大中华区总裁周建辉和孙燕姿签订了完美的音乐合约，并且赠送一张“环游世界的机票”给酷爱旅游的小天后孙燕姿，也许了孙燕姿一个“完美的一生”，希望小天后孙燕姿在音乐与人生上都有最完美的状态！记者会上孙燕姿显得相当的开心！燕姿说：“新专辑与新合约都搞定了，真的很开心！也希望大家会喜欢我的新歌！”
孙燕姿这一次出辑创造了许多流行音乐上的新里程碑！新歌“完美的一天”首度举办“来电答铃预购”，在手机中独家首播，成绩惊人；发片前抢先在网路付费贩卖数位音乐格式的成绩也非常好，建立了一个良好的机制！紧接着，在发片后的第一天孙燕姿将史无前例入住透明的玻璃屋长达 24 小时，挑战大家的偷窥欲望！华纳音乐特别在记者会上公布了孙燕姿“完美的一天”功课表！从入住开始，小天后在玻璃屋内的一举一动，每个小时大公开！在玻璃屋内的燕姿可一点都不轻松，除了要正常执行一般的宣传行程外，还得应付所有人直视的目光！燕姿说：“还好平时的我和大家没两样！大家不至于看到落差太大的我！”燕姿在玻璃屋内将接受平面专访、电台录音、电视录影…特别的是，燕姿还将在玻璃屋内与幸运的歌迷共进晚餐，非常有趣！而且师弟 Machi 一票兄弟也第一个报名要到玻璃屋中作客陪伴小师姐！燕姿开心的说：“哇~有 Machi 他们在，我的玻璃屋屋顶一定会被吵翻！真期待~我一定要叫小胖子唱歌给我听！”
在 24 小时后的隔天，燕姿也将在原场地举行盛大的签唱会。这样持续超过 24 小时的活动，大家都担心燕姿是否能够负荷？燕姿笑着说：“绝对没问题！”不过燕姿唯一挂在嘴边担心的却是“怎么洗澡的问题！”到时爱犬诺曼第也会跟着燕姿一起住进玻璃屋，除了担心自己的洗澡问题外，小天后还搞笑的说：“如果可以洗澡，我就顺便“表演”洗诺曼第给大家看喔！”
01 完美的一天
02 眼泪成诗 (My Favourite)
03 隐形人 (My Favourite)
04 流浪地图
05 第一天
06 Honey Honey
07 心愿 (My Favourite)
08 另一张脸
09 梦不落
10 明天晴天
Wednesday, October 05, 2005
《人生小提醒》
《人生小提醒》不要熱衷於眼前的顯赫
只強調現在的惡意競爭，指主張瞬間的標新立異，指圖一時痛快，指為一點浮光，則是急功近利，明顯的短期行為。若是此風成為一種潮流，那是絕不可取的。人生猶如一場馬拉松賽跑，還得考慮長遠功業。
《人生小提醒》學會道歉
人生有太多的地方，要誠心地說：「對不起」。道歉是人生的處世藝術，不會說「對不起」的人，必定是孤家寡人。有時一聲「對不起」，可以消去對方莫名的怒火，而刻意去狡辯的話，則可能爆發劇烈的爭吵。切記：有些話，等冷靜後再說。
《人生小提醒》不要記較小事
不要理睬不愉快的事，全當沒有發生一般。為吃半點虧的小事大氣一場，為頭低一毫的小事大怒一次，為話多半句的小事大罵不絕，想一想有沒有這個必要？！一個人總計較小事，說明他的思想是混沌的，智力是低下的。切記：別為小事煩惱，快速忘掉它！
《人生小提醒》避免招風惹雨
不要把自己當成救世主；不要認為委曲求全，就是窩囊做人；不要惹事生非；不要招搖過市；不要不請自來；不要誇誇其談；留點精力多讀書，多自省，多思考，該有多好！
《人生小提醒》別興趣太廣
一個人此生精力畢竟有限，若事事感興趣，則可能事事無成果。另外，「萬事通」讓人厭惡。克制好奇心，專注某一事情，你可能會很快脫穎而出。千萬別學狗熊掰棒子，掰一個，掉一個，最後，懊悔莫及。
《人生小提醒》尋求好的生活
創新比守舊好，合作比對抗好，釋仇比結怨好，寬容比苛刻好，創造比破壞好，智能比愚蠢好，微笑比憤怒好，沉默比亂言好，節制比貪婪好。
《人生小提醒》學會大度處世
R一個值得你愛的人，是一件相當容易的事；恨一個令人憎恨的人，也是一件相當容易的事。難的是如額去「愛」你的仇人，這是人生的大智慧。因為憎恨去報復，會令你的健康大減，卻讓你的仇人大笑不已。大度容人乃智者的處世方式。
《人生小提醒》避免有損大腦的不良行為
醫學專家經常告誡，要避免有損大腦的不良行為：不可絕食終日，絕食會使大腦遲純，甚至早衰。不可疲勞思維，過度用腦會導致腦功能弱化。不可情緒抑鬱，焦慮不安會加速腦衰老。不可煙酒刺激，煙酒會造成智力下降，思維紊亂。
《人生小提醒》不要急
每個人都會碰到上急事，若是遇事太急躁，有百害無一利。急不僅容易把事辦糟，而且會使身體受到傷害。假如急能解決問題，那急一急也許管用，問題是「乾焦急沒有用！」想想辦法，穩穩神兒，也許能蜩急中生智。
《人生小提醒》不要光嘆息
嘆息是無用的，重要的是行動。若嘆息自己是一滴水，那麼投身激流不會泯滅；若嘆息自己是一粒沙，那麼置身沙灘便不會流失。面對人生，面對生活，面對社會，面對現實，積極努力，奮力拼博，才有絢麗多彩人生。
《人生小提醒》永有信念
古人云：哀莫大於心死。失去信念，就會失去人生的理想，就會行屍走肉，虛度年華。因為有了信念，心田不會乾涸，黑夜不再漫長，日子不會枯燥無味，生活會變得格外美好，心中常有激情在蕩漾。
《人生小提醒》做個聰明的女人
有人說：「聰明的女人，不僅放任她的男人，而私下是柔情的柵欄圈住他。」有人說：「聰明的女人，不僅自信、自強、自立，而把家經營得特別溫馨。」有人說：「聰明的女人，從來不朝三暮四，總是與愛人共患難、同甘苦，同享美好的生活。」
《人生小提醒》不要有消極悲觀情緒
好的心態決定好的命運，人生心理灰暗，生命的顏色也會暗淡。悲觀情緒會逐漸成為絕望心情，絕望心情會抹殺生命的需求。因為悲觀，就會沒有希望，就會看不到光明，從而找不到人生的出路。消極的人多悲觀，悲觀的人多無助。
《人生小提醒》做一個開朗活潑，但又不失分寸的女人
開朗活潑，但又不失分寸；積極進取，但又不衝動蠻幹；自信自強，但又不自以為是；隨遇而安，但又不自暴自棄……
《人生小提醒》順其自然
時機未到，非要創造條件，難免「拔苗助長」。與其焦慮未來莫測的前途，不如踏踏實實做好眼前的事情。切不可做「心比天高，命比紙薄」之人。順應客觀規律者多存，自以為是、我行我素者多亡。切記：多學習自然生存法則。
《人生小提醒》警惕「亞健康」
渾身泛力，懶洋洋的，什麼都不感興趣，稍遇事就煩惱，恐懼感增加，有時頭昏沈沈的，無精打采，缺乏活力，總有疲勞感，這時應提高警惕；你已進入「亞健康」狀態。應積極健體強身了。
《人生小提醒》別為工作失去生活的快樂
有些人眼中只有工作，彷彿工作是其惟一的樂趣，於是工作疲憊狀態，在其生活中到處可見，由此產生了許多煩惱和悲研。人的一生應是多樣的一生，要工作、也要生活，切不可為工作所累。「工作可以吏一個人高貴，但也可能把他變成機器。」
《人生小提醒》消除不良性格
性格決定人的命運。一個人能力再強，若性格出問題，也會影響其能力的發揮。消除「敏感、多疑、自卑、內向、急躁、完美主義、孤僻、自我為中心、固執、過分關注別人對自己的評價「等不良性格，定能享受快樂的人生。
《人生小提醒》每個人都很富有
不要認為沒有金錢，就一無所有，其實，每個人都是一座寶庫，關鍵在於怎樣去挖掘。因為年輕，就有時間和精力的富有；因為空閒，就有自由支配的富有；因為年長，就有經驗和智能的富有；因為括靜，就有思考的自樂的富有；只有不珍惜自我的人，才會總到自己是一貧如洗的人。
《人生小提醒》善於走出人生的谷底
人生有順境，也有逆境，不可能處處是逆境。人生有巔峰，也有谷底，不可能處處是谷底。因為順境或巔峰，而趾高氣揚；因為逆境或低谷，而恢頭喪，則是淺薄的人生。勇敢地走出谷底是大器的人生。
《人生小提醒》該拒絕就拒絕
人生中有許多要拒絕的東西。該拒絕不拒絕，必受其亂。尤其當你身居要位，別人有求於你，向你行賄時，更應當清醒和警愓。你手中的權力是人民給予的，不是你個人可以隨意支配的。濫用崗位權力，自我感覺很好，該拒絕的時候不拒絕，人生的後果是不堪設想的。
《人生小提醒》要名副其實
別人尊重你，是因為你言行一致，而並非華而不實的外表。為了表面的威嚴的做作，實質是內心空虛的表現。受人敬重應發自對方的內心，小人才會亂拍亂捧。名不副實，即使身居高位，別人同樣會在心底不服氣。口服很容易，心服則很難。
《人生小提醒》不要強人所難
凡事要順其自然，切不可強人所難。企圖以權勢壓人，企圖以身份迫使別人屈使，結果只能得逞一時，卻永久失去人心。強人所難不僅討人生厭，而且會失去多年的友情。換個角度想一想，自己不能的，也別叫別人做！
《人生小提醒》虛榮心不可太強
人有一點虛榮心不足為奇，可怕的是長久擁有十足的虛榮心。有人曾精闢地指出：「虛榮的男人總是金錢的俘虜。」虛榮心太強的人，人生的結局都不會太好。虛榮是浮萍，虛榮是導致沈淪，虛榮更是害人的毒丸。
《人生小提醒》勤思考
「愚人天天感到無聊，智者時時都在思考。」深思熟慮，是思考的結果。臻於完善，也是思考的結果。學會思考，可以使人成熟，使人睿智，使人深智者靠思考謀進取之路，愚者靠運氣謀僥倖之門。有思考的行動，事半功倍；無思考的行動，事倍功半。
《人生小提醒》智慧能使人幸福
擁有智慧比擁有財富更重要，因為擁有智慧，你會處處逢源。 有智慧的人，就能隨時欣賞生活之美；無智慧的人，就會到處纏繞煩惱和規苦。智慧使人充實，智慧使人機智，智慧使人勇敢，智慧使人快樂。
《人生小提醒》多留意
你如果細心地觀察生活，每天都會學到許多新的東西；你如果細心地品味生活，每天都會得到許多快樂；你如果細心地挖掘生活，每天都會發現許多驚喜…感覺不到生活幸福，總覺得生活百般乏味，是因為你的心已經麻木，沒有任何激情和興趣。
《人生小提醒》每天說一句感恩的話
因為還健康地活著，說明未來還很有希望；因為朝著目標努力著，說明成功已經不很遙遠；因為空氣中瀰漫著花兒的芬芳，說明欣賞的激情還未減退；因為生活的壓力沒有壓垮自己，說明生活的能力在逐步提高；生活中這一切的一切，你都應該天天感激。
《人生小提醒》學會放棄
生活中不可能什麼東西都能得到，總有可惜事情，總有放棄的東西。不會放棄，就會變得極端婪，結果什麼東西都得不到。放棄今天的舒適，努力「充電」學習，是為了明天更好的生活。若是一味留戀今天的悠閒生活，有可能明天你將整天哭泣。學會放棄，可以使你輕裝前進，能夠攀登人生更高的山峰。
《人生小提醒》不要不懂裝懂
自己知道多少，就要把握多少。一知半解，不懂偏要裝懂，結果是自取滅亡。故弄玄虛，嘩眾取寵，可能會有一陣子掌聲，但隨之是長久的賤視。
《人生小提醒》不要恐懼批評
批評有利於改進缺點和錯誤。只要對你心懷愛意的人，才會直言不諱地提出批評。對於善意的批評，要表示感激，並很好地反省自己。對於惡意的批評，同樣要心存感激，儘管當時讓你下不了台，千萬不要懷恨在心。
《人生小提醒》不要總覺得有理
總覺得有理，就會粗氣十足，甚至導致蠻不講理；總覺得有理，就會纏繞不放，甚至導致小事變大事；總覺得有理，就會得寸進尺，甚至導致得讓人處不讓人；有理不在聲高，該讓人處且讓人。高抬貴手，放人一馬，天地更寬，智慧更亮。
《人生小提醒》衡量青年心理成熟的「十項標準」
建立和諧的人際關係：能夠扮演適當的性別角色；接納自己的身體和容貌；情緒表達漸趨成熟獨立；擁有經濟獨立的信心；選擇適合自己能力和興趣的職業；認真考慮婚姻對象；達到公民所需要的知識等標準；樂於參與社會活動；建立自己的價值道德標準。
《人生小提醒》運動有禁忌
醫學專家善意地提醒，雖然人的生命在運動，但運動有學問。不要飯後馬上進行激烈運動，酒應應休息片刻；不要疲勞運動，否則是雪上加霜；不要服藥後運動，運動要適宜，因地制宜，因人而異。
《人生小提醒》別為做老好人而失去自我
一個人從來不生氣，要麼是麻木不仁，要麼是城府很深。可是人有七情六欲，總有發洩情感的出口。害怕得罪人，不敢批評人，那麼不僅工作無原則，連自己本身也被別人吞沒了。切記：有時「老好人」也會裡外不是人！
《人生小提醒》不做輕狂之人
輕 狂，多是自戀癖；輕狂，多是無能之輩；輕狂，多是無知之流；輕狂，總是無理之士；輕狂，必是孤家寡人；輕狂，肯定是失敗之命運。因為輕狂，就是洋洋得意，而不肯努力學習，積極上進；因為輕狂就會無意中傷人，久而久之誰會理睬這種人？
《人生小提醒》不可放縱
人生需要不斷修煉。放縱不僅不是一副良藥，反而是損壞身體的毒藥。為尋找刺激而放縱，是可笑的，又是愚蠢的。為精神空虛而放縱，是可悲的，又是可卑的。生活上的放縱，易引來殺身之禍；而精神上的放縱是靈魂的墮落。
《人生小提醒》避免失落感
昨天這是車水馬龍，今天已是門庭冷清，人走茶涼，萬般嘆息。人若有這種長久的失落感，就會傷感成病，有百害無一利。人都有這麼的一天，何必太傷感，每個人的過程，都要珍惜，都要安然度過。
《人生小提醒》寵辱不驚
「寵辱不驚，看麼前花開花落；去留無意，望天上雲捲雲舒。」作為平凡世界的芸芸眾生，得意之時不示顯赫驕氣，失意之時不失樂觀勇氣，從容應付人生的各種命運。好的命運要有好的心態，壞的命運更需要好的心態。
只強調現在的惡意競爭，指主張瞬間的標新立異，指圖一時痛快，指為一點浮光，則是急功近利，明顯的短期行為。若是此風成為一種潮流，那是絕不可取的。人生猶如一場馬拉松賽跑，還得考慮長遠功業。
《人生小提醒》學會道歉
人生有太多的地方，要誠心地說：「對不起」。道歉是人生的處世藝術，不會說「對不起」的人，必定是孤家寡人。有時一聲「對不起」，可以消去對方莫名的怒火，而刻意去狡辯的話，則可能爆發劇烈的爭吵。切記：有些話，等冷靜後再說。
《人生小提醒》不要記較小事
不要理睬不愉快的事，全當沒有發生一般。為吃半點虧的小事大氣一場，為頭低一毫的小事大怒一次，為話多半句的小事大罵不絕，想一想有沒有這個必要？！一個人總計較小事，說明他的思想是混沌的，智力是低下的。切記：別為小事煩惱，快速忘掉它！
《人生小提醒》避免招風惹雨
不要把自己當成救世主；不要認為委曲求全，就是窩囊做人；不要惹事生非；不要招搖過市；不要不請自來；不要誇誇其談；留點精力多讀書，多自省，多思考，該有多好！
《人生小提醒》別興趣太廣
一個人此生精力畢竟有限，若事事感興趣，則可能事事無成果。另外，「萬事通」讓人厭惡。克制好奇心，專注某一事情，你可能會很快脫穎而出。千萬別學狗熊掰棒子，掰一個，掉一個，最後，懊悔莫及。
《人生小提醒》尋求好的生活
創新比守舊好，合作比對抗好，釋仇比結怨好，寬容比苛刻好，創造比破壞好，智能比愚蠢好，微笑比憤怒好，沉默比亂言好，節制比貪婪好。
《人生小提醒》學會大度處世
R一個值得你愛的人，是一件相當容易的事；恨一個令人憎恨的人，也是一件相當容易的事。難的是如額去「愛」你的仇人，這是人生的大智慧。因為憎恨去報復，會令你的健康大減，卻讓你的仇人大笑不已。大度容人乃智者的處世方式。
《人生小提醒》避免有損大腦的不良行為
醫學專家經常告誡，要避免有損大腦的不良行為：不可絕食終日，絕食會使大腦遲純，甚至早衰。不可疲勞思維，過度用腦會導致腦功能弱化。不可情緒抑鬱，焦慮不安會加速腦衰老。不可煙酒刺激，煙酒會造成智力下降，思維紊亂。
《人生小提醒》不要急
每個人都會碰到上急事，若是遇事太急躁，有百害無一利。急不僅容易把事辦糟，而且會使身體受到傷害。假如急能解決問題，那急一急也許管用，問題是「乾焦急沒有用！」想想辦法，穩穩神兒，也許能蜩急中生智。
《人生小提醒》不要光嘆息
嘆息是無用的，重要的是行動。若嘆息自己是一滴水，那麼投身激流不會泯滅；若嘆息自己是一粒沙，那麼置身沙灘便不會流失。面對人生，面對生活，面對社會，面對現實，積極努力，奮力拼博，才有絢麗多彩人生。
《人生小提醒》永有信念
古人云：哀莫大於心死。失去信念，就會失去人生的理想，就會行屍走肉，虛度年華。因為有了信念，心田不會乾涸，黑夜不再漫長，日子不會枯燥無味，生活會變得格外美好，心中常有激情在蕩漾。
《人生小提醒》做個聰明的女人
有人說：「聰明的女人，不僅放任她的男人，而私下是柔情的柵欄圈住他。」有人說：「聰明的女人，不僅自信、自強、自立，而把家經營得特別溫馨。」有人說：「聰明的女人，從來不朝三暮四，總是與愛人共患難、同甘苦，同享美好的生活。」
《人生小提醒》不要有消極悲觀情緒
好的心態決定好的命運，人生心理灰暗，生命的顏色也會暗淡。悲觀情緒會逐漸成為絕望心情，絕望心情會抹殺生命的需求。因為悲觀，就會沒有希望，就會看不到光明，從而找不到人生的出路。消極的人多悲觀，悲觀的人多無助。
《人生小提醒》做一個開朗活潑，但又不失分寸的女人
開朗活潑，但又不失分寸；積極進取，但又不衝動蠻幹；自信自強，但又不自以為是；隨遇而安，但又不自暴自棄……
《人生小提醒》順其自然
時機未到，非要創造條件，難免「拔苗助長」。與其焦慮未來莫測的前途，不如踏踏實實做好眼前的事情。切不可做「心比天高，命比紙薄」之人。順應客觀規律者多存，自以為是、我行我素者多亡。切記：多學習自然生存法則。
《人生小提醒》警惕「亞健康」
渾身泛力，懶洋洋的，什麼都不感興趣，稍遇事就煩惱，恐懼感增加，有時頭昏沈沈的，無精打采，缺乏活力，總有疲勞感，這時應提高警惕；你已進入「亞健康」狀態。應積極健體強身了。
《人生小提醒》別為工作失去生活的快樂
有些人眼中只有工作，彷彿工作是其惟一的樂趣，於是工作疲憊狀態，在其生活中到處可見，由此產生了許多煩惱和悲研。人的一生應是多樣的一生，要工作、也要生活，切不可為工作所累。「工作可以吏一個人高貴，但也可能把他變成機器。」
《人生小提醒》消除不良性格
性格決定人的命運。一個人能力再強，若性格出問題，也會影響其能力的發揮。消除「敏感、多疑、自卑、內向、急躁、完美主義、孤僻、自我為中心、固執、過分關注別人對自己的評價「等不良性格，定能享受快樂的人生。
《人生小提醒》每個人都很富有
不要認為沒有金錢，就一無所有，其實，每個人都是一座寶庫，關鍵在於怎樣去挖掘。因為年輕，就有時間和精力的富有；因為空閒，就有自由支配的富有；因為年長，就有經驗和智能的富有；因為括靜，就有思考的自樂的富有；只有不珍惜自我的人，才會總到自己是一貧如洗的人。
《人生小提醒》善於走出人生的谷底
人生有順境，也有逆境，不可能處處是逆境。人生有巔峰，也有谷底，不可能處處是谷底。因為順境或巔峰，而趾高氣揚；因為逆境或低谷，而恢頭喪，則是淺薄的人生。勇敢地走出谷底是大器的人生。
《人生小提醒》該拒絕就拒絕
人生中有許多要拒絕的東西。該拒絕不拒絕，必受其亂。尤其當你身居要位，別人有求於你，向你行賄時，更應當清醒和警愓。你手中的權力是人民給予的，不是你個人可以隨意支配的。濫用崗位權力，自我感覺很好，該拒絕的時候不拒絕，人生的後果是不堪設想的。
《人生小提醒》要名副其實
別人尊重你，是因為你言行一致，而並非華而不實的外表。為了表面的威嚴的做作，實質是內心空虛的表現。受人敬重應發自對方的內心，小人才會亂拍亂捧。名不副實，即使身居高位，別人同樣會在心底不服氣。口服很容易，心服則很難。
《人生小提醒》不要強人所難
凡事要順其自然，切不可強人所難。企圖以權勢壓人，企圖以身份迫使別人屈使，結果只能得逞一時，卻永久失去人心。強人所難不僅討人生厭，而且會失去多年的友情。換個角度想一想，自己不能的，也別叫別人做！
《人生小提醒》虛榮心不可太強
人有一點虛榮心不足為奇，可怕的是長久擁有十足的虛榮心。有人曾精闢地指出：「虛榮的男人總是金錢的俘虜。」虛榮心太強的人，人生的結局都不會太好。虛榮是浮萍，虛榮是導致沈淪，虛榮更是害人的毒丸。
《人生小提醒》勤思考
「愚人天天感到無聊，智者時時都在思考。」深思熟慮，是思考的結果。臻於完善，也是思考的結果。學會思考，可以使人成熟，使人睿智，使人深智者靠思考謀進取之路，愚者靠運氣謀僥倖之門。有思考的行動，事半功倍；無思考的行動，事倍功半。
《人生小提醒》智慧能使人幸福
擁有智慧比擁有財富更重要，因為擁有智慧，你會處處逢源。 有智慧的人，就能隨時欣賞生活之美；無智慧的人，就會到處纏繞煩惱和規苦。智慧使人充實，智慧使人機智，智慧使人勇敢，智慧使人快樂。
《人生小提醒》多留意
你如果細心地觀察生活，每天都會學到許多新的東西；你如果細心地品味生活，每天都會得到許多快樂；你如果細心地挖掘生活，每天都會發現許多驚喜…感覺不到生活幸福，總覺得生活百般乏味，是因為你的心已經麻木，沒有任何激情和興趣。
《人生小提醒》每天說一句感恩的話
因為還健康地活著，說明未來還很有希望；因為朝著目標努力著，說明成功已經不很遙遠；因為空氣中瀰漫著花兒的芬芳，說明欣賞的激情還未減退；因為生活的壓力沒有壓垮自己，說明生活的能力在逐步提高；生活中這一切的一切，你都應該天天感激。
《人生小提醒》學會放棄
生活中不可能什麼東西都能得到，總有可惜事情，總有放棄的東西。不會放棄，就會變得極端婪，結果什麼東西都得不到。放棄今天的舒適，努力「充電」學習，是為了明天更好的生活。若是一味留戀今天的悠閒生活，有可能明天你將整天哭泣。學會放棄，可以使你輕裝前進，能夠攀登人生更高的山峰。
《人生小提醒》不要不懂裝懂
自己知道多少，就要把握多少。一知半解，不懂偏要裝懂，結果是自取滅亡。故弄玄虛，嘩眾取寵，可能會有一陣子掌聲，但隨之是長久的賤視。
《人生小提醒》不要恐懼批評
批評有利於改進缺點和錯誤。只要對你心懷愛意的人，才會直言不諱地提出批評。對於善意的批評，要表示感激，並很好地反省自己。對於惡意的批評，同樣要心存感激，儘管當時讓你下不了台，千萬不要懷恨在心。
《人生小提醒》不要總覺得有理
總覺得有理，就會粗氣十足，甚至導致蠻不講理；總覺得有理，就會纏繞不放，甚至導致小事變大事；總覺得有理，就會得寸進尺，甚至導致得讓人處不讓人；有理不在聲高，該讓人處且讓人。高抬貴手，放人一馬，天地更寬，智慧更亮。
《人生小提醒》衡量青年心理成熟的「十項標準」
建立和諧的人際關係：能夠扮演適當的性別角色；接納自己的身體和容貌；情緒表達漸趨成熟獨立；擁有經濟獨立的信心；選擇適合自己能力和興趣的職業；認真考慮婚姻對象；達到公民所需要的知識等標準；樂於參與社會活動；建立自己的價值道德標準。
《人生小提醒》運動有禁忌
醫學專家善意地提醒，雖然人的生命在運動，但運動有學問。不要飯後馬上進行激烈運動，酒應應休息片刻；不要疲勞運動，否則是雪上加霜；不要服藥後運動，運動要適宜，因地制宜，因人而異。
《人生小提醒》別為做老好人而失去自我
一個人從來不生氣，要麼是麻木不仁，要麼是城府很深。可是人有七情六欲，總有發洩情感的出口。害怕得罪人，不敢批評人，那麼不僅工作無原則，連自己本身也被別人吞沒了。切記：有時「老好人」也會裡外不是人！
《人生小提醒》不做輕狂之人
輕 狂，多是自戀癖；輕狂，多是無能之輩；輕狂，多是無知之流；輕狂，總是無理之士；輕狂，必是孤家寡人；輕狂，肯定是失敗之命運。因為輕狂，就是洋洋得意，而不肯努力學習，積極上進；因為輕狂就會無意中傷人，久而久之誰會理睬這種人？
《人生小提醒》不可放縱
人生需要不斷修煉。放縱不僅不是一副良藥，反而是損壞身體的毒藥。為尋找刺激而放縱，是可笑的，又是愚蠢的。為精神空虛而放縱，是可悲的，又是可卑的。生活上的放縱，易引來殺身之禍；而精神上的放縱是靈魂的墮落。
《人生小提醒》避免失落感
昨天這是車水馬龍，今天已是門庭冷清，人走茶涼，萬般嘆息。人若有這種長久的失落感，就會傷感成病，有百害無一利。人都有這麼的一天，何必太傷感，每個人的過程，都要珍惜，都要安然度過。
《人生小提醒》寵辱不驚
「寵辱不驚，看麼前花開花落；去留無意，望天上雲捲雲舒。」作為平凡世界的芸芸眾生，得意之時不示顯赫驕氣，失意之時不失樂觀勇氣，從容應付人生的各種命運。好的命運要有好的心態，壞的命運更需要好的心態。
陶晶瑩寫的小品~
你的快樂是什麼??
==============
每次出國總是對別人的生活環境感到無比艷羨；
總是在快樂的欣賞之餘有著無奈──同樣是人，
生長在台灣的我們，已經忘了什麼是生活品質。
我們很有錢，我們穿的流行；
我們飽讀詩書、見多識廣；
我們對很多事情有意見，我們爭取，也獲得；
但我們總是忘了很多最根本、最重要的事！
我們已經忘了
怎樣對自己、對別人好。
不斷的工作、提高自己的財富、地位，成了大部分人的重要目標。
於是，犧牲了和家人、和小狗相處的時間，
偶爾見面，也大多是話不投機半句多地以僵局收場。
和情人頂多看看電影、上賓館，
能記得紀念日送上禮物就接近滿分，
朋友間難得聚會，也愛比較誰月薪多？
誰嫁了個凱子金龜婿。
太多畸形的價值觀讓我們冷漠、疏離。
這讓我很難過。
我想和小時候一樣，工作再忙的媽媽，會再上班午休時抽空跑出來，
牽著我的手上市場，就只因為我想吃媽媽親手炸的蘿蔔糕；
我想和讀書的時候一樣，下課後坐公車去找當護士的大姐，
再等到剛下班的二姊，三個人一起去吃吃夜市。
晚上三人擠在護士宿舍的一張小床上。
我想起學生時代的那段戀情，他每天騎機車來接我上課，
會送我一朵玫瑰和一張護貝好的卡片，上面有他自己寫的詩，
坐在他破破的機車上靠著他的身體，就是一種幸福。
後來，就不一樣了。
自己又忙又累，一個月才去見媽媽一次，和姊姊之間也久未聯絡。
工作週而復始地消耗著自己，拿到酬勞時也不快樂。
感情，更別提了。
關心自己的朋友不多，常常一個人，坐著看電視、發b...這就是都市人的生活嗎？
或許，你的生活熱鬧點，有多點朋友、多點戀情、多點工作上的成就感；
但是，我的意思是，除了華服美食豪宅跑車，你的快樂是什麼？
日本人空間小、密度高，但他們也努力地過生活──我的意思是，真正的「生活』。
在東京商業區裡，轉進小巷中的住家，
你會發現日本人用心的經營，每人門前窗前那一小塊窄窄地「門面』，
四、五盆小花、綠葉，漆上白色的鐵花架，努力地讓自己「生活』，
路人經過時，心情也會不由自主地好了起來。
在美國，鄰居牽著大狗跑過草地、跑過家家戶戶為耶誕裝飾的燈海。
如果今晚高興，花個三十美金就可以聽到世界級的歌劇演出。
生活得好簡單，卻也好愜意。漫步走在L.A的住宅區，心情好複雜...........
我─可不可以只做一份工作、只養一條狗、只要簡簡單單地生活？
我想這樣的生活應該是每個人都非常嚮往的吧!!!!!!
世間上最美好的愛戀.....是為一個人付出時的勇敢，
即使因此被傷得體無完膚也無悔無怨。
一個男人在一生中..
能夠被一個女人深深愛過，是一種怎樣的幸福呢？！
或者說，一個男人在一生中錯過一個深深愛他的女人，
是一種怎樣的遺憾呢？！
我想，真的不要在要分開時，才知道她或他的重要性。
工作....再忙又怎樣....
學業....再忙又怎樣....
可否讓你的另一半感覺得到...
他(她)的重要性呢？！
..................我想，這很重要的。 ..........
==============
每次出國總是對別人的生活環境感到無比艷羨；
總是在快樂的欣賞之餘有著無奈──同樣是人，
生長在台灣的我們，已經忘了什麼是生活品質。
我們很有錢，我們穿的流行；
我們飽讀詩書、見多識廣；
我們對很多事情有意見，我們爭取，也獲得；
但我們總是忘了很多最根本、最重要的事！
我們已經忘了
怎樣對自己、對別人好。
不斷的工作、提高自己的財富、地位，成了大部分人的重要目標。
於是，犧牲了和家人、和小狗相處的時間，
偶爾見面，也大多是話不投機半句多地以僵局收場。
和情人頂多看看電影、上賓館，
能記得紀念日送上禮物就接近滿分，
朋友間難得聚會，也愛比較誰月薪多？
誰嫁了個凱子金龜婿。
太多畸形的價值觀讓我們冷漠、疏離。
這讓我很難過。
我想和小時候一樣，工作再忙的媽媽，會再上班午休時抽空跑出來，
牽著我的手上市場，就只因為我想吃媽媽親手炸的蘿蔔糕；
我想和讀書的時候一樣，下課後坐公車去找當護士的大姐，
再等到剛下班的二姊，三個人一起去吃吃夜市。
晚上三人擠在護士宿舍的一張小床上。
我想起學生時代的那段戀情，他每天騎機車來接我上課，
會送我一朵玫瑰和一張護貝好的卡片，上面有他自己寫的詩，
坐在他破破的機車上靠著他的身體，就是一種幸福。
後來，就不一樣了。
自己又忙又累，一個月才去見媽媽一次，和姊姊之間也久未聯絡。
工作週而復始地消耗著自己，拿到酬勞時也不快樂。
感情，更別提了。
關心自己的朋友不多，常常一個人，坐著看電視、發b...這就是都市人的生活嗎？
或許，你的生活熱鬧點，有多點朋友、多點戀情、多點工作上的成就感；
但是，我的意思是，除了華服美食豪宅跑車，你的快樂是什麼？
日本人空間小、密度高，但他們也努力地過生活──我的意思是，真正的「生活』。
在東京商業區裡，轉進小巷中的住家，
你會發現日本人用心的經營，每人門前窗前那一小塊窄窄地「門面』，
四、五盆小花、綠葉，漆上白色的鐵花架，努力地讓自己「生活』，
路人經過時，心情也會不由自主地好了起來。
在美國，鄰居牽著大狗跑過草地、跑過家家戶戶為耶誕裝飾的燈海。
如果今晚高興，花個三十美金就可以聽到世界級的歌劇演出。
生活得好簡單，卻也好愜意。漫步走在L.A的住宅區，心情好複雜...........
我─可不可以只做一份工作、只養一條狗、只要簡簡單單地生活？
我想這樣的生活應該是每個人都非常嚮往的吧!!!!!!
世間上最美好的愛戀.....是為一個人付出時的勇敢，
即使因此被傷得體無完膚也無悔無怨。
一個男人在一生中..
能夠被一個女人深深愛過，是一種怎樣的幸福呢？！
或者說，一個男人在一生中錯過一個深深愛他的女人，
是一種怎樣的遺憾呢？！
我想，真的不要在要分開時，才知道她或他的重要性。
工作....再忙又怎樣....
學業....再忙又怎樣....
可否讓你的另一半感覺得到...
他(她)的重要性呢？！
..................我想，這很重要的。 ..........
Subscribe to:
Posts (Atom)