《 人生價值 》

有一個出家弟子跑去請教一位很有智慧的師父，他跟在師父的身邊，天天問同樣的問題：「師父啊，什麼是人生真正的價值？」問得師父煩透了。
有一天，師父從房間拿出一塊石頭，對他說：「你把這塊石頭，拿到市場去賣，但不要真的賣掉，只要有人出價就好了，看看市場的人，出多少錢買這塊石頭？」弟 子就帶著石頭到市場，有的人說這塊石頭很大，很好看，就出價兩塊錢；有人說這塊石頭，可以做稱鉈，出價十塊錢；結果大 家七嘴八舌，最高也只出到十塊錢。弟子很開心的回去，告訴師父：「這塊沒用的石頭，還可以賣到十塊錢，真該把它賣了。」
師父說：「先不要賣，再把它拿去黃金市場賣賣看，也不要真的賣掉。」弟子就把這石頭，拿去黃金市場賣，一開始就有人出價一千塊，第二個人出一萬塊，最後被出到十萬元。

弟子興沖沖跑回去，向師父報告這不可思議的結果。
師父對他說：「把石頭拿去最貴、最高級的珠寶商場去估價。」
弟子就去了。第一個人開價就是十萬，但他不賣，於是二十萬，三十萬，一直加到後來對方生氣了，要他自己出價。他對買家說，師父不許他賣，就把石頭帶了回去，對師父說：「這塊石頭居然被出價到數十萬。」
師父說：「是呀！我現在不能教你人生的價值，因為你一直在用市場的眼光在看待你的人生。人生的價值，應該是一個人心中，先有了最好的珠寶商的眼光，才可以看到真正的人生價值。」

我們的價值，不在於外面的評價，而是在我們給自己的定價。我們每一個人的價值，都是絕對的。堅持自己崇高的價值，接納自己，磨勵自己。給自己成長的空間，我們每個人都能成為「無價之寶」。

工作就像雕一座冰宮，在燈光照耀下，五彩繽紛、光耀奪目，但水晶冰宮最後總會融化。專心從事工作，是非常好的，但是如果心情太過沈重，就會很累、壓力很 大，所以，要用雕冰的心情，輕鬆愉快地完成，不要太執著、太認真，但是要用心雕刻。工作時用心、認真，但不必執著其結果。

***************************************************************************
We should find our value ourselves,when we recognised who are we,then people recognised us as what we bahave and act,therefore finding our own value is important,we exist in this world,so we need to just keep going on searching ourselves and make ourselves precious in our own eye and others eye,i think we need to give ourselves recognition before we expecting others giving us.

Just talk to a girl who wants and decided to study ACCA after her degree in local university which she think she doesn't like what she studied before,but her brother's friends who is an ACCA Affiliate just start pouring cold water on her,told her that don't bother to try coz ACCA is very difficult,how come they just simply do that without giving people a chance to try......

When we decided something and we think it is appropriate,we should just try and go for it,we decide our own destiny and also we choose our own life...

Life is unpredictable!

生命奋斗中最让人刻骨铭心的是遇上困难的时刻，
就犹如晴和的日子里，
突然间吹来了满天的乌云，
突然间来了一阵狂风暴雨，唏哩哗啦的，
打破了人的计划以及生活流程，
然而，当着风雨到来时，
总不能说避开就算数，
风雨会有它的影响，后果，
喜欢不喜欢，总要去面对它，
感受它所带来的冲击，
只要肯坦然的去面对，应变，
再大的风雨总还是会过去，
人生的困难也是这样，
不管它来得多么出乎我们的意料之外，
不管它怎样阻碍着我们的前进，
它总会过去的，
信念要坚强，不可熄灭。

**********************************************************************

Sometime life is just unpredictable,when you think all the problems are settled,
then unexpectedly other problem will come after you,and things won't stop there,
you need to face it,you need to accept it and you need to handle it well......
problem just can't solve itself,you need to solve it and don't let it affect you anymore.
Yes,everything will be over,just giving it and yourself enough time,then you will be fine.
Determination must be strong and we must stay strong.I hope i can handle it and i know
i can.Wish me good luck!

ACCA June 06 Exam Tips

Dear Friends,

The following are the tips that i get from the net and summarized it. However i wish you to take note that all the tips are based on the lecturer's best guess, it is just used for reference and should not be over-concentrated and over-relied.

Finally,accept my greatest wishes in your coming exam and wish that everyone of you pass the papers!

Ching

WARNING: Tips are no substitute for revision!

June 2006 Exam Tips

Paper 1.3 Managing People

• Read examiner’s latest article “Management and Supervision”
• Role of Management/Supervisor
• Recruitment and Selection – a question in every previous exam to date
• Motivation and Leadership
• Effective Communication Practices -counselling
• Authority, responsibility and delegation
• Classical and modern theories of management
• Objective setting; performance indicators; Management by Objectives
• Individual, Groups and Team behaviour
• Training and Development
• Management of Diversity/Equal Opportunities

Paper 2.1 IS

Managing information systems

· Business Strategy and IS/IT alignment

· Delivering information systems – accounting issues

· Project initiation – Project Manager roles and responsibilities

· Project planning – Gantt charts

· Outsourcing

· Legacy systems

· Terms of reference

· Staff roles and responsibilities

Designing information systems

· The information systems development process – Waterfall and Spiral models

· Modelling user requirements – entity life history

· Software package selection – ITT

· External design – User friendly systems,prototyping ,data capture,4GL

· Modelling: business process model; business event model

· Invitation to tender

Evaluating information systems

· Technical IS requirements – Housekeeping and audit trails

· Implementation issues and implementation methods

· Quality assurance in the management and development process – V model

· Relationship of development processes and quality

· Security: physical security; passwords; validation; encryption

· Changeover methods

· Maintenance

ACCA 2.4 Financial Management and Control

· Investment Appraisal; NPV to include tax and inflation, other methods of appraisal (possibly IRR) and possibly capital rationing

· Sources of finance

· Performance measures

· Working capital (probably stock management but possibly debtor management)

· Modern costing techniques

· Sensitivity analysis, risk and uncertainty

· Long term finance and gearing

· Budgeting

· Variance analysis – possibly to include mix and yield variances

ACCA Paper 2.5

Q1:Consolidated balance sheet and/or income statement with one subsidiary and possibly an associate or joint venture.

-adjustments fair values, unrealised profit on inventories or tangible assets, cancellation of intragroup trading, goods/cash in transit, pre-acquisition dividends.

Q2:Preparation/restatement of an income statement and/or balance sheet.

-adjustments for current tax, depreciation, interest and dividends. Other adjustments may relate to debt factoring or other substance over form issues, leases, financial/capital instruments, revaluations, share issues, inventory (stock) valuation, government grants or deferred tax. There may be further disclosure requirements re discontinued operations, movement in reserves or an earnings per share calculation.

Q3:Written question examining theoretical/conceptual areas or accounting standards. This could be on construction contracts, leases, provisions, inflation, intangible assets, accounting policies or substance over form issues with reference to the Framework for the Preparation and Presentation of Financial Statements (Statement of Principles).

Q4:Interpretation and/or cash flow statements. There could also be a discursive part on why, for example, segment or discontinued operations disclosures are useful.

Q5:No specified format or content and will cover other areas of the syllabus. The examiner frequently includes a 'mixed bag' question, which examines three or four different accounting standards.

Possibilities this sitting include: deferred tax, construction contracts, segment reporting, events after the balance sheet date, governments grants, financial/capital instruments, discontinued operations or substance over form issues.

ACCA 2.6 Exam Tips

• Management Letter on Purchases/Payroll/Computer Controls,very similar in substance to that produced by an external auditor
• Non-current (fixed) assets, bank/cash and receivables (debtors)
• Systems and controls –the purchases/payables and sales/receivables systems looking the most likely.
• Planning and risk assessment
• Professional ethics – Independence and Confidentiality
• Audit/ Assurance Reports –Audit Work and Audit Reporting regarding Going Concern
• Parts of questions –fraud, management representations, audit regulation, materiality, e-technology
• Corporate Governance - Role of Audit Committees
• Internal Audit - compared with External Audit / role in Risk Management

ACCA 3.1 Exam Tips

Q1 & Q2 :

· Risk assessment, risk management and audit strategy.

· Assurance services - prospective financial information, or reporting on non-financial information.

· Control suggestion and/or evaluation

· Audit evidence on Paper 2.5 accounting areas (see also Q3 suggestions)

· Group audit issues (including audit work on fair values)

· Planning/practice management/quality control issues

• Assurance services, e.g. performance measurement or prospective financial information

Q3. Matters and evidence - 3 scenarios.

Likely to be several scenarios covering various Paper 2.5 level accounting standards, e.g:

• Events after the balance sheet date
• Provisions
• Impairments
• Earnings per share
• Segment information
• Related party disclosures
• Deferred tax
• Discontinued operations
• Standard costing
• Intangible assets
• Revenue recognition
• Borrowing costs

Q4. Audit reporting - Opening balances and Comparatives.

Q5. Professional and ethical matters / practice management, quality control issues scenario question.

Q6. Current issues, e.g:

• Fraud and auditor liability
• International convergence
• Audit exemption for small companies
• Risk-based auditing
• Related parties
• Corporate governance
• Laws and regulation

ACCA 3.2(MYS) Exam Tips

Compulsory (must read) (80%-100%)

1. Real Estate Investment Trust (must know S4(a),S33,S34,S34(6) n S39)
2. Residence Status Individual + Islamic Finance (such as I-ijara n bai-Bithatman Ajal)
3. Alowance for increased export (OHQ,R&D)
4. Contract Payment (S107,S4A-WitHoldingTax)
5. Interest restriction
6. Company restructuring

Important (50%-80%)

1. Tax Planning for Individual (JA,separate assessment,all the relief,settlement,income splitting)
2. Personal Finance
3. Private Residence Exemption (RPC,Exchange,para 17(1)(a)
4. Tax Audit n Investigations
5. Labuan
6. Stamp Duty Exemption

If got time then read (30%-50%)

1. Club
2. Co-operation
3. Charitable Institution
4. Pioneeer, RA, Investment Tax Allowance
5. Property Development
6. Leasing

Another lecturer's spot:

Paper 3.2

1. REIT, Leasing, Property Development
2. Personel Finance
3. Incentive - Allowance for increased export, RA, OHQ, RPC, IPC
4. Withholding Tax (S109B, S107A), Reinvestment
5. Real Property Company
6. Interest Restriction
7. Tax planning for company (transfer of biz)
8. Tax planning for Individual (resident status, company and tax implication)

ACCA 3.3 Exam Tips

There will be new areas in the syllabus for June 2006;

· Ansoff's growth vector matrix

· BCG matrix

· Porter's five forces model

· Budgeting (short term planning)- heavily numerical with a small written element (performance measurement)

· Contribution based decision-making

· Practical aspects of pricing policy

· Performance evaluation – ROI and RI

· The learning effect

· The strategic framework – specifically a question based around the examiner’s recent article on “Business Strategy and Performance Models” (Student Accountant – April 2006)

ACCA 3.4 Exam Tips

Change Management – Lewin’s approaches to change,application of how an organisation can manage change using an unfreeze, change and refreeze approach . An article appearing in Student Accountant in November 2005 may be a useful indicator here.

Global business strategies

Systems Development – the examiner may look at alternative approaches to soft systems methodology, or perhaps look for a comparison or evaluation of different methods

E-commerce – this always creeps into questions, but a big question looking at the benefits and risks is possibly overdue

SWOT analysis – ability to determine the issues which affect the business using and internal and external focus

MacFarlan/Peppard’s Strategic grid – possible application to a case study with the comparison of competing projects

Intranet – development of a system to support internal operations

Business and IS/IT alignment

BPR and the implications of changing business operations

E-commerce – development of web sites and their impact on both business and individual customer usage

ACCA 3.5 Exam Tips

Section A

Manufacturing environment

· 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

Section B

· Marketing, including new product development

· Human resources.

· Globalisation strategy.

· Ethics and corporate social responsibility.

· Corporate governance issues

ACCA 3.6 Exam Tips

Section A

The preparation of a group income statement is due, as is the translation of foreign subsidiaries and cash flow statements.

-adjustment for 4 or 5 marks on another area such as pensions, financial instruments, assets 'held for sale' or incorrect accounting entries.

Section B

Possibilities for examination include:

• 'Events' questions such as shutdown of an operation, switch to IFRS, natural or deliberate disaster, bringing in areas such as: impairments, provisions, events after the balance sheet date, non-current assets held for sale, discontinued operations, pension scheme curtailment effects, etc

• 'Mixed' questions where a range of standards are covered in separate unrelated parts of the question, such as related parties, recognition and impairment of tangible and intangible assets, foreign currency transactions, revenue recognition, leases, changes in accounting policies or deferred tax.

• Single topic questions in more detail (theoretical aspects followed up with calculations) such as segment reporting, earnings per share, first-time adoption of IFRS (IFRS 1) or financial instruments (see examiner's articles below)

• Questions on topical areas, such as the continuing attempts to bring about international harmonisation and the effect on a company's accounts of applying IFRS, possibly linked with IFRS 1, recent exposure drafts on the planned changes to groups and provisions and share-based payment

• Group reorganisations, especially if question 1 is a cash flow statement question

• Performance and valuation measures, how they are changing and how they are affected by accounting policies often appear in the exam.

• A discussion question looking at current developments in corporate reporting. Topics that could appear here include: social and environmental reporting, Corporate Social Responsibility, business ethics, accounting standards for small and medium-sized entities and reporting on the internet.

ACCA 3.7 Exam Tips

Section A:

•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. perhaps combined with currency hedging or international cash management would seem a likely candidate for the compulsory section. The examiner will expect you to be able to discuss political risks in this context.

• Risk management: Currency Risk / Interest rate risk and hedging

• Company Valuation within the context of Merger and Acquisitions: 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.

• Corporate Restructuring:Valuation

Section B:

• Economic Value Added – EVA

• Dividend Policy

• Portfolio Theory and CAPM - summary and alpha tables

• International economics – I.M.F., Treasury Management. Balance of payments deficits.

• Adjusted Present Value:

• Free Cash Flow feature regularly as does Black Scholes.

The ultimate 3.1 guide

For many of those choosing to sit it, Paper 3.1 has become a stumbling block on the road to becoming a chartered certified accountant. This need not be the case.

The reason the pass rate has been so low is simple: the candidates are not giving the examiner, Kim Smith, what she is looking for.

Kim Smith has been explicit about what she expects from her candidates and how they should tackle her paper. She has written numerous articles in the magazine Student Accountant, some on technical topics (often followed by a discussion question on the same topic) and others on exam technique. These are top-priority reading for any student who wants to pass this paper: the examiner has set ideas about what she is looking for in a candidate’s answer, and the articles give us a unique insight into this. Don’t ignore these valuable resources.

Also high on the list of priorities are the examiner’s comments, which are often substantially longer than those of other examiners. You should take advantage of this excellent opportunity to ‘get to know the examiner’ better!

Danger
Many students sit Paper 3.1 at the same sitting as Paper 2.6 Audit and Internal Review. This is a dangerous strategy. It was not ACCA’s (nor the examiner’s) intention that the two papers be sat together. While there is a fair amount of overlap in terms of knowledge base, the skills being tested in the two papers are very different. Passing Paper 3.1 requires not just a solid audit and ethical foundation, but also a level of maturity and practical business experience to be able to make sensible professional commentary on the scenarios.

Standard format
Candidates have been fortunate in the past in that the paper has followed pretty much the same format since its inception. Based on the examiner’s comments at the Teachers’ Conference, the good news is that this format looks set to continue (although there is no guarantee):

Q1 Risks (audit, financial statement or business risks) and
audit evidence

Q2 Risks, again of any of the above types, and associated
controls

Q3 Audit matters to consider and audit evidence on several
Paper 2.5 accounting issues

Q4 Auditors’/assurance reports

Q5 Ethical, professional and quality control issues

Q6 Discussion question based on current auditing issues.


Questions 1 and 2 have often also included other aspects such as group auditing, audit strategy in a given scenario and performance measurement.

Risky business
The Paper 3.1 exam usually features at least one, if not two, scenarios with requirements relating to risk. Having so many past questions to attempt - and so many sittings’ worth of examiners’ comments to read - should make these a real mark winner, but many candidates fall down by discussing the wrong type of risk.

Audit risks (the most common) are, ultimately, risks that the audit opinion will be wrong for whatever reason. They are made up of inherent, control and detection risk, although that distinction, while it might be useful for generating ideas, is more of a paper 2.6 issue.

An example of an audit risk is that the value of a company’s perishable inventories might be overstated if held at cost.

Business risks are risks that the entity, not the auditor, will not achieve its objectives. Many of these translate into audit risks, hence the reason why the ‘Big 4’ auditors follow a business risk-driven approach to identifying audit risks.

However, this is not always the case. For example, an airline that does not refurbish its planes could lose custom in the future (a business risk) because flying in ‘old’ planes makes us think they are unsafe, but this has no direct impact on the financial statements in the current period. The above example of the inventories could also be mentioned as a business risk, but it would have to be worded differently, e.g. that the inventories might not be saleable because they are out of date or not stored properly.

For business risk, imagine yourself in the shoes of management, not the auditor: they might not be worried if their inventories are overstated in the balance sheet - they might just see it as accounting nonsense or might even be delighted because overstated inventories increase their profits - but they would be rightly concerned about inventories that are unsaleable.

Financial statement risks are risks that the financial statements will be wrong. Again, there is an overlap here with the other types of risk, but it is important in the exam to ‘sell’ your risks to the examiner as being financial statement ones. How? By explaining how the financial statements could be wrong if the risk occurred.

An example here is non-disclosure of a contingent liability affecting the company. In this example, the figures themselves are not affected (although they often are by financial statement risks), but there is a definite risk that the financial statements do not comply with accounting standards.
Also note that although the word ‘risk’ will appear in the requirement, it is absolutely certain that in an exam at this level, the examiner does not want you to explain the risk model in accordance with the ISA. So don’t do it.

Vague

Sometimes people leave the exam hall after sitting Paper 3.1 feeling confident – and then get an unpleasant surprise when results come out. Why is this?

The most common mistake in this paper is ‘not answering the question set’. For example, if there is a question about considerations as to whether to take on a particular assignment as an auditor, it needs to be answered in the context of the scenario in the question - very few, if any, marks will be given for listing out general considerations you may have learned. Another complaint from the examiner and markers is that points are often ‘too vague’. If you are asked to specify ‘principal audit work’, it’s not enough to just say, ‘review board minutes’ without saying what you are looking for and, whatever you do, don’t say ‘check’ unless you explain how you would do it!

Higher skills
One of the syllabus objectives of this paper is to ‘demonstrate the skills expected at Part 3’. One of those is the idea of demonstrating higher skills, and this is one of the things that distinguish the paper from Paper 2.6.

The general marking scheme for the paper awards ½ a mark for a point of knowledge, extended to 1 mark for application of that knowledge, and extended to 1½ marks for demonstrating a higher skill on the same point.

It is also worth noting that you would not be able to pass a question by listing a series of points of knowledge for ½ a mark each: marks are capped, and, indeed, the examiner explained at the conference that where a question is worded ‘Identify and explain…..’ (eg, business risks where there is ½ a mark for identification and 1 mark for explanation), in many cases the identification ½ mark cannot be given unless it is accompanied by an explanation, because the identification is implicit in the explanation itself.

Top tips for success at Paper 3.1
Read the examiner’s Student Accountant articles

Read through recent examiner’s comments

Pass paper 2.6 before attempting paper 3.1

Practise past exam questions and note down the points you didn’t get from the model answer

Get some practical business experience (if possible) and keep up to date by reading a quality newspaper

In your answer, try to go that one step further to bring out the implication, but don’t stress about trying to find it for every point

Don’t be scared of the discussion question: the marking scheme is generous

Make sure you take a calculator

Written by BPP Paper 3.1 tutors Ben Wheaton and Jennie Bruce

Straight from the horse's mouth

Find out what the ACCA examiners had to say at the Glasgow teachers' conference

Paper 1.1

Preparing Financial Statements
Examiner: Neil Stein
December pass rate: 61%

He outlined his core areas of the syllabus:
* Preparation of financial statements for limited liability companies for internal purposes and for publication.
* Preparation of financial statements for partnerships and sole traders (including incomplete records).
* Basic group accounts – consolidated balance sheet for company with one subsidiary.
* Book-keeping and accounting procedure.
* Accounting conventions and concepts.
* Interpretation of financial statements.
* Cash flow statements.
* Relevant accounting standards.

PAPER 1.2

Financial Information for Management
Examiner: David Forster
December pass rate: 52%
The key areas of the syllabus are:
* Cost classification and behaviour.
* Material, labour and overhead costs.
* Absorption and marginal costing.
* Process costing.
* Standard costing.
* CVP analysis.
* Limiting factors.
* Relevant costs for decision making.

Forster's aim is to ensure that every study session is tested within every exam. He revealed that section B questions are set first. Section A questions (MCQ) are set to complement the section B questions.

Paper 1.3

Examiner John Ball kicked off his session explaining the five key topics of the 1.3 syllabus. They are, he said:
1) Management and team development.
2) Recruitment and selection.
3) Training and development.
4) Motivation and leadership.
5) Effective communication.

For the next three sittings the paper will continue to follow the existing format. Question 1 is a compulsory scenario-based question and can draw from any part(s) of the syllabus. Questions 2 to 6 follow the five topics in the order in which they appear in the syllabus. Students choose four.

When it comes to exam technique, or the lack of it, Ball said there were some serious issues. He emphasised that making the assumption that experience and/or guesswork will suffice in a paper of this kind was "just not good enough". If he had his way, on the front of every exam paper it would say in big bold letters: 'Read the damn question!'
Many candidates are not addressing the theory/practice of the exam topics and some simply do not understand the words.

Ball stressed that the questions are carefully worded. "They are deliberate, if I name a writer I want that writer back, not someone else," he said.

On far too many scripts students also don't put down what question they have answered. The examiner pointed out that candidates need to guide the markers to where your marks are.

Ball was disappointed with the December 42 per cent pass rate. "There is no excuse for this. There is a body of literature such as model answers and passed papers." He felt Question 2 (the management roles question) was a gift. He also wondered how students could struggle with a question asking them about the purpose of an application form and what information was expected on it.

Paper 2.1

Information Systems
Examiner: Steve Skidmore
December pass rate: 51%

Looking at the good and bad in December 2005
The good:
* Models and modelling.
* Opportunities for computerisation.
* Stages in the SDLC
* Project network charts.
* Software packages.

The bad:
* Models and modelling.
* Standards and quality assurance.
* Measurement and monitors.
* Feasibility report.
* Project quality plan.

Paper 2.4

Financial Management and Control
Examiner: Tony Head
December pass rate: 44%

Examiner Tony Head's key areas of the syllabus are:
* Financial management objectives.
* Sources of finance.
* Capital investment appraisal.
* Costing systems and techniques.
* Standard costing and variance analysis.
* Budgeting and budgetary control.
* Performance measurement.

Paper 2.5

Paper 2.5 has traditionally had one of the better exam pass rates and December was no exception. Examiner Steve Scott was pleased with the 2 per cent jump on June to 53 per cent. In fact he revealed that a number of his markers thought the exam too easy.

However, he said both students and the ACCA's own Exam Review Board had felt the December questions were fair and for the most part on core topics.

Scott revealed many exam centres produced very high pass rates and there were some high individual marks. He was happy that the basics of important topics such as groups, company reporting and cash flows were well understood.

When it comes to failure he was concerned that many candidates only appear to study 'expected topics' and have no breadth or depth to their knowledge. "This meant question 3 and 5 were poorly answered," he explained. There also appears to be no progression from paper 1.1. And, by adopting a mechanical approach, they send the signal to markers that they have no real understanding of what they have calculated.

Add to this poor layout, confused referenced workings and aggregation of figures without workings and you can see why the other 47 per cent of sitters failed!

When it came to the important areas of the syllabus Scott pointed out that there was always going to be a question on group accounting and one on the preparation of financial statements.
Future papers will also see a greater emphasis on examinable recent standards.

Accounting principles are one of Scott's key topics. That includes the statement of principles, revenue recognition and substance of transactions (FRS5).

Also on his core list is the ability of candidates to deal with equity, debt and convertible debt.

The treatment of finance costs income statements and classification, and carrying value in the balance sheet are also on his list. He said questions may also specify the category of a financial instrument. Candidates will then be expected to deal with the carrying amount and any gain or loss.

Scott said there was a problem that many items he examines now come under FRS 25/26. His main advice is that the level of knowledge for these items is unchanged. He emphasised it was unlikely that irredeemable preference shares will be examined, but redeemable will.

Paper 2.6

Alan Lewin started by telling delegates at the conference that students who have 'done an audit' will do better in his exam. He then outlined the key areas of the exam:
* Professional ethics.
* Understanding the nature of auditing.
* Risk assessment and internal controls.
* Practical application of audit techniques.
* Newer areas including corporate governance, ISAs, etc.

Without stating the obvious he said there are just three diets left for this paper and he promised no major changes.

Lewin said his question style will remain scenario based, sometimes with five mark intros. The whole syllabus will be examined, Lewin stressed. However, there are 27 syllabus areas and he only has 18 questions left.

Lewin pointed out that there were ways for candidates to improve their chances of passing. "They must practice clear and precise presentation," he said. Lewin went on by saying student have to practise answering questions in full.

When reading model answers in the revision phase, he suggested it will help to write down the points that you have missed. Lewin pleaded for candidates in June to write legibly and said that a clear heading does assist in making a point clearly.

Paper 3.1

Examiner Kim Smith is a passionate woman when it comes to auditing and she came to the Teachers' Conference desperate to understand why her paper pass rate was so low this time around. "We are now nine sessions on and I will keep on examining the same topic areas, I just wish I didn't have to see the same students sitting this paper again and again."

There are, she explained, lots of reasons why students are failing the paper, the most common one being not answering the question set. Students are also dealing with generalities instead of specifics.

Another problem is the 'auto pilot' candidate. This is the students who see a word and away they go. Regurgitation of the text book or simply copying out the question details gets you zero marks!

Smith's markers have adopted special acronyms for the reason pages and pages of a script have no mark on them!
There is what you don't want on your script:
* TV (too vague).
* CQ (contradicts question).
* X (wrong!) .
* So? (failure to conclude).

Smith was shocked with how poorly candidates were performing – she believes her paper is very predictable. She does want students to be better read. "They can't just rely on Student Accountant and a manual," she stressed. That is especially true when it comes to current issues.

She expects students to consolidate their 2.6 knowledge and expand on it. There is a problem here, however, as some students could actually be sitting papers 2.6 (the other auditing paper) and 3.1 at the same time.

Students also had to understand there aren't many rote learning marks available at 3.1.

Smith said to some extent her hands are tied by DTI regulations: "This is the last auditing exam a trainee sits and there are standards we have to maintain."

Paper 3.3

The key areas of Johnson's paper are:
* Management accounting systems.
* Performance indicators.
* Performance assessment.
* Process costing.

The examiner asked students to avoid question spotting. "Given that 60 marks are compulsory it is a risky strategy to question spot," he told delegates to the conference.

Johnson acknowledged that those three hours in the exam hall can be the fastest three hours of you life.

During the Q&A session he also said students should go back more than six months when looking for relevant articles in Student Accountant.

There have been some recent additions to the syllabus. From June 2006 students can be examined on:
* Ansoff's grwoth vecxtor matrix.
* Boston Consulting group matrix.
* Porter's five forces model.

Turning to the December exam he felt many candidates still entered the exam hall inadequately prepared. Johnson was concerned that many PQs lack the lower level (assumed) knowledge. The also had the sense of students playing the wrong options.

PAPER 3.4

Business Information Management
Examiner: George Bakehouse
December pass rate: 46%

Bakehouse provided the key areas of the paper:
* Organisational information requirements.
* Knowledge management and information systems.
* IS and the strategic planning process.
* Business systems, systems thinking and systems analysis.
* Gap analysis and business case development.
* IS and competitive position.
* Electronic commerce, internet as a strategic business tool.
* Implementing change.
* Impact of IT on work practices.

Paper 3.5

Examiner Ralph Bedrock set his first paper in December 2003. During that time the paper's structure has remained the same and pass rates have consistently remained above 50 per cent.

He said the key skills remain strategic analysis, choice and implementation. The problem for 3.5 sitters is centred round the candidates' ability (or inability) to choose and use appropriate models. He wanted students to take the opportunity to explore new areas and he couldn't hide his disappointment that students avoided new topics which they deemed 'difficult'.

Turning to the December sitting Bedrock the bulk of those who pass (80 per cent) achieve marks between 50 and 60 per cent.
He said that as a general rule of thumb candidates who don't 'pass' the compulsory question generally fail 3.5. His big complaint was question hopping, where students answer parts A and B of Question 1 and then go onto an option question. They then return and answer part 1C before moving onto another optional question. Finally part 1D is answered. This all becomes very complicated for markers - the people you really want to impress.

Paper 3.6

The average pass rates world wide for this paper is 50 per cent. However, Holt revealed that there are significant differences in centre pass rates.

A major factor which causes failure, he said, is the lack of understanding. For instance Holt is amazed at the number of students who don't know the difference between an associate and subsidiary.
Other reasons for failure were students not reading widely enough and poor study skills.

Holt said if he asks for a report then that's what he wants. He stressed that marks are even allocated for the layout.

He also warned students that if they perform poorly on a question they can expect that subject area to reappear! Deferred tax and pensions comes to mind here.

Holt explained that FRED 32 will keep popping up. FREESE is also important (he said that about 13 times). Even the OFR is still examinable. "There are lots of issues about its demise," he said.
Holt stressed that every marginal script was looked at (between 45 and 50 per cent) to see if students should pass.

Students simply don't help themselves here if they have only answered three out of four questions. Holt is concerned at the number of candidates who are not attempting the correct number of questions.

Paper 3.7

Examiner Scott Goddard is worried he is going soft in his old age. At 49 per cent this is the best performance of any cohort sitting a Goddard exam. Apparently, the only people who complained were the marking team, who had more marks to add up this time around.

Interestingly, the next three papers will be the last Goddard sets for the ACCA – he will not be an examiner for the new syllabus.

He stressed that this final ACCA paper was equivalent to a masters degree, which is not always realised by candidates. Too many exam papers are filled with superficial answers and low level analysis, he said. And he claimed that there was often poor use of information and data in the question. Another worry was the lack of evidence of reading or use of real-world examples. "Have students not heard of the Financial Times and The Economist?" he asked.

December saw a much better performance by candidates compared to June. Good marks were earned on the compulsory questions (which was felt to be more user-friendly). Question 1 was the best answered question, with students showing a good understanding of investment decisions. There were some problems with the timing of cash flows and some confusion about risk and the cost of capital. Goddard also pointed to the 12 marks available for discussion.

The key five areas of the syllabus are not going to change in the three exams left, and they are:

* Investment decisions.
* Risk analysis.
* Global financial management.
* Treasury management and financial forecasting.
* Strategy formulation.

Goddard promises a rough policy of covering all these every four sittings. His advice to students was to focus on past papers and solutions for guidance. He pleaded with them not to produce ridiculous answers, eg options prices in excess of the value of the underlying asset. Candidates also had to attempt all parts of questions and display analytical skills. Ultimately, he and his 31 markers want to be provided with evidence that you are capable of offering good professional advice.

司機給我上的MBA課

我要從徐家彙趕去機場，於是匆匆結束了一個會議，在美羅大廈前搜索出租車。一輛大眾發現了我，非常專業的、徑直的停在我的面前。這一停，於是有了後面的這個讓我深感震撼的故事，像上了一堂生動的MBA案例課。為了忠實於這名出租車司機的原意，我憑記憶盡量重復他原來的話。

　　“去哪裡……好的，機場。我在徐家彙就喜歡做美羅大廈的生意。這裡我只做兩個地方。美羅大廈，均瑤大廈。你知道嗎？接到你之前，我在美羅大廈門口兜了兩圈，終於被我看到你了！從寫字樓裡出來的，肯定去的不近~~~”

　　“哦？你很有方法嘛！”我附和了一下。

　　“做出租車司機，也要用科學的方法。”他說。我一愣，頓時很有些興趣“什麼科學的方法？”

　　“要懂得統計。我做過精確的計算。我說給你聽啊。我每天開17個小時的車，每小時成本34.5元……”

　　“怎麼算出來的？”我追問。

　　“你算啊，我每天要交380元，油費大概210元左右。一天17小時，平均每小時固定成本22元，交給公司，平均每小時12.5元油費。這是不是就是 34.5元？”，我有些驚訝。我打了10年的車，第一次聽到有出租車司機這麼計算成本。以前的? q機都和我說，每公裡成本0.3元，另外每天交多少錢之類的。

　　“成本是不能按公裡算的，只能按時間算。你看，計價器有一個“檢查”功能。你可以看到一天的詳細記錄。我做過數據分析，每次載客之間的空駛時間平均為 7分鐘。如果上來一個起步價，10元，大概要開10分鐘。也就是每一個10元的客人要花17分鐘的成本，就是9.8元。不賺錢啊！如果說做浦東、杭州、青 浦的客人是吃飯，做10元的客人連吃菜都算不上，只能算是撒了些味精。”

　　強！這位師傅聽上去真不像出租車司機，到像是一位成本核算師。“那你怎麼辦呢？”我更感興趣了，繼續問。看來去機場的路上還能學到新東西。

　　“千萬不能被客戶拉了滿街跑。而是通過選擇停車的地點，時間，和客戶，主動地決定你要去的地方。”我非常驚訝，這聽上去很有意思。“有人說做出租車司 機是靠運氣吃飯的職業。我以為不是。你要站在客戶的位置上，從客戶的角度去思考。”這句話聽上去很專業，有點像很多商業管理培訓老師說的“put yourself into others' shoes.”

　　“給你舉個例子，醫院門口，一個拿著藥的，一個拿著臉盆的，你帶哪一個。”我想了想，說不知道。

　　“你要帶那個拿臉盆的。一般人病小痛的到醫院看一看，拿點藥，不一定會去很遠的醫院。拿著臉盆打車的，那是出院的。住院哪有不死人的？今天二樓的誰死 了，明天三樓又死了一個。從醫院出來的人通常會有一種重獲新生的感覺，重新認識生命的意義，健康才最重要。那天這個說：走，去青浦。眼睛都不眨一下。你說 他會打車到人民廣場，再去做青浦線嗎？絕對不會！”

　　我不由得開始佩服。

　　“再給你舉個例子。那天人民廣場，三個人在前面招手。一個年輕女子，拿著小包，剛買完東西。還有一對青年男女，一看就是逛街的。第三個是個裡面穿絨襯 衫的，外面羽絨服的男子，拿著筆記本包。我看一個人只要3秒鐘。我毫不猶豫地停在這個男子面前。這個男的上車後說：延安高架、南北高架~~~還沒說後面就 忍不住問，為什麼你毫不猶豫地開到我面前？前面還有兩個人，他們要是想上車，我也不好意思和他們搶。我回答說，中午的時候，還有十幾分鐘就1點了。那個女 孩子是中午溜出來買東西的，估計公司很近；那對男女是游客，沒拿什麼東西，不會去很遠；你是出去辦事的，拿著筆記本包，一看就是公務。而且這個時候出去， 估計應該不會近。那個男的就說，你說對了，去寶山。”

　　“那些在超市門口，地鐵口打車，穿著睡衣的人可能去很遠嗎？可能去機場嗎？機場也不會讓她進啊。”

　　有道理！我越聽越有意思。

　　“很多司機都抱怨，生意不好做啊，油價又漲了啊，都從別人身上找原因。我說，你永遠從別人身上找原因，你永遠不能提高。從自己身上找找看，問題出在哪 裡。”這話聽起來好熟，好像是“如果你不能改變世界，就改變你自己”，或者Steven Corvey的“影響圈和關注圈”的翻版。“有一次，在南丹路一個人攔車，去田林。後來又有一次，一個人在南丹路攔車，還是去田林。我就問了，怎麼你們從 南丹路出來的人，很多都是去田林呢？人家說，在南丹路有一個公共汽車總站，我們都是坐公共汽車從浦東到這裡，然後搭車去田林的。我恍然大悟。比如你看我們 開過的這條路，沒有寫字樓，沒有酒店，什麼都沒有，只有公共汽車站，站在這裡攔車的多半都是剛下公共汽車的，再選擇一條最短路經打車。在這裡攔車的客戶通 常不會高於15元。”

　　“所以我說，態度決定一切！”我聽十幾個總裁講過這句話，第一次聽出租車司機這麼說。

　　“要用科學的方法，統計學來做生意。天天等在地鐵站口排隊，怎麼能賺到錢？每個月就賺500塊錢怎麼養活老婆孩子？這就是在謀殺啊！慢性謀殺你的全 家。要用知識武裝自己。學習知識可以把一個人變成聰明的人，一個聰明的人學習知識可以變成很聰明的人。一個很聰明的人學習知識，可以變成天才。”

　　“有一次一個人打車去火車站，問怎麼走。他說這麼這麼走。我說慢，上高架，再這麼這麼走。他說，這就繞遠了。我說，沒關系，你經常走你有經驗，你那麼 走50塊，你按我的走法，等裡程表50塊了，我就翻表。你只給50快就好了，多的算我的。按你說的那麼走要50分鐘，我帶你這麼走只要25分鐘。最後，按 我的路走，多走了4公裡，快了25分鐘，我只收了50塊。乘客很高興，省了10元錢左右。這4公裡對我來說就是1塊多錢的油錢。我相當於用1元多錢買了 25分鐘。我剛才說了，我一小時的成本34.5塊，我多合算啊！”

　　“在大眾公司，一般一個司機3、4千，拿回家。做的好的大概5千左右。頂級的司機大概每月能有7000。全大眾2萬個司機，大概只有2-3個司機，萬裡挑一，每月能拿到8000以上。我就是這2-3個人中間的一個。而且很穩定，基本不會大的波動。”

　　太強了！到此為止，我越來越佩服這個出租車司機。

　　“我常常說我是一個快樂的車夫。有人說，你是因為賺的錢多，所以當然快樂。我對他們說，你們正好錯了。是因為我有快樂、積極的心態，所以賺的錢多。”

　　說的多好啊！

　　“要懂得體味工作帶給你的美。堵在人民廣場的時候，很多司機抱怨，又堵車了！真是倒霉。千萬不要這樣，用心體會一下這個城市的美，外面有很多漂亮的女 孩子經過，非常現代的高樓大廈，雖然買不起，但是卻可以用欣賞的眼光去享受。開車去機場，看著兩邊的綠色，冬天是白色的，多美啊。再看看裡程表，100多 了，就更美了！每一樣工作都有她美麗的地方，我們要懂得從工作中體會這種美麗。”

　　“我10年前是強生公司的總教練。8年前在公司作過三個不同部門的部門經理。後來我不干了，一個月就3、5千塊，沒意思。就主動來做司機。我願意做一個快樂的車夫。哈哈哈哈。”

　　到了機場，我給他留了一張名片，說：“你有沒有興趣這個星期五，到我辦公室，給微軟的員工講一講你怎麼開出租車的？你就當打著表，60公裡一小時，你講多久，我就付你多少錢。給我電話。”

　　我迫不及待的在飛機上記錄下他這堂生動的MBA課。

会计资格考试十五个实用技巧

第一招　计划答题时间　

　　计划答题时间，保持稳定的答题速度。选择题考试通常要求在短时间内作答，考试开始时，你应该看一看试题的分量，并目对每道题应占用的时间迅速作出估计，也许你会发现，每道选择题允许作答的时间不到一分钟。在某些情况下，这似乎不大可能，但你不必担心，有不少问题可能只需几秒钟就可作出选择，这样，你就有足够时同去考虑相对较难的问题。

　　保持稳定的答题速度，也是很必要的，一般的做法是：首先通读并回答你知道的问题，跳过没有把握作答的问题。然后重新计算你的时间，看看余下的每道题要花多少时间。在一道题上花过多的时间是不值的，即使你答对了，也可能得不偿失。

第二招　看清题目要求

　　按题目要求答题，有不少考生连题目的要求都没看就开始答题。比如，单项选择题要求选择一个最佳答案，显然，除最佳答案之外，备选项中的某些答案，也可能具有不同程度的正确性，只不过是不全面、不完整罢了。而有些考生，一看基干项，紧接着就被一个“好的”或“有吸引力的”备选答案吸引住了，对其余的答案连看都不看一眼就放过去，从而失去了许多应该得分的机会。请记往，一定要看清所有的选择答案。一道周密的单项选择题，所有的选择答案都可能具有吸引力，然而，判卷时却只有一个是正确的选择。

第三招　运用排除法

　　运用排除法。如果正确答案不能一眼看出，应首先排除明显是荒诞、拙劣或不正确的答案。一般来说，对于选择题，尤其是单项选择题，基干项与正确的选择答案几乎直接抄自于指定教材或法规，其余的备选项要*命题者自己去设计，即使是高明的命题专家，有时为了凑数，他所写出的备选项也有可能一眼就可看出是错误的答案。尽可能排除一些选择项，就可以提高你选对答案而得分的机率。　

第四招　运用猜测法

　　运用猜测法。如果你不知道确切的答案，也一定不要放弃，要充分利用所学知识去猜测。一般来说，排除的项目越多，猜测正确答案的可能性就越大。

　　例如，一份试卷有10道备选答案为四项的单项选择题，你有把握选对的只有6道，其得分为6分(每道题1分)。如果盲目乱猜余下的4道题，按概率来说，你可能猜对一道题，于是你的总分数为7分。假如你对不懂的4道题，都能成功地排除二个备选答案，你可望猜对2—3道题，这时你的总分为8－9分。这个分数对于一道满分为10分的单项选择题来说，应该是很理想的。

第五招　运用比较法

　　运用比较法，直接把各项选择答案加以比较，并分析它们之间的不同点，集中考虑正确答案和错误答案的关键所在。

第六招　运用大概率事件

　　做判断题的任务是指出它的正确或错误，因此即使你不会，你也有50%猜对机会。但考官不给你这个机会：如果你判断失误，倒扣分！因此你必须慎重，不要作无谓的牺牲。但我实在不会，又想得点高分，有没有技巧呢？有！统计表明，在一份标准化的试卷中，判断题正确答案为“×”的占60～80%，也就是说，一份有10道判断题的试卷，如果你已经将其中的6、7道题画上了“×”，则余下的你没有把握的题你就画“√”吧；反之，如果在前面已作的题中，已经有3道题画了“√”，余下的你就最好画上“×”。这就是“运用大概率事件”！怎么样，试试吧！

第七招　分清绝对和相对概念

　　判断题通常不是以问题出现，而是以陈述句出现，要求考生判断一条事实的准确性，或判断两条或两条以上的事实、事件和概念之间关系的正确性。你的答案是指出它的正确或错误。要构思一个绝对正确或绝对错误的命题是比较困难的。尤其是说某道命题正确时，它必须都是正确的。因此，判断题中常常会有绝对概念或相对概念的词，表示绝对概念的词有“总是”、“决不”等，表示相对概念的词有“通常”、“一般来说”、“多数情况下”等。了解这一点，将为你确定正确答案提供帮助。

　　判断题中含有绝对概念的词，这道题很可能是错的，如“存货周转率越高、表示存货管理的业绩越好。”统计表明，大部分带有绝对概念词的问题， “对”的可能性小于“错”的可能性。当你对含有绝对概念词的问题没有把握作出判断时，想一想是否有什么理由来证明它是正确的，如果你找不出任何理由， “错”就是最佳的选择答案。

　　判断题中含有相对概念的词，这道题很可能是对的。如“普遍认为，建立我国统一的会计准则，是深化改革开放，发展市场经济的必然要求。”；“简单算术平均数是加权算术平均数在权数相等情况下的一种特例。”；“固定成本只是在相关范围内保持其成本习性。”等等都属于相对概念。

第八招　仔细分析判断题

　　只要判断题中有一处错，该题就全错。

第九招　酌情猜测

　　酌情猜测。实在无法确定答案的，请看清试题评分要求。如试题未注明要倒扣分数，哪怕你没有足够的时间阅读题目，也一定要猜测，答对的机率是50%，切莫放过这种“捡来的”分数。

第十招　重视　计算与分析题

　　计算与分析题主要是测试考生分析问题和处理问题的能力，相对来说难度较大，涉及的概念、计算公式较多，但由于计算与分析题的分数在一份试卷中所占的份量一般较大(20%--40%)，必须予以足够的重视，如果本类题你得分不多，要想通过考试就很困难。所幸的是，在一门课程中，可作为计算与分析题的范围较窄，易于把握，你可以在考前进行有针对性的训练。

第十一招　详细阅读试题

　　详细阅读试题。对于计算与分析题，建议你阅读两遍。一方面，准确理解题意，不致于忙中出错，另一方面，你还可能从试题中获取解题信息。

第十二招　准确回答计算题

　　计算题问什么答什么。不需要计算与本题要求无关的问题，计算多了，难免出错。如果因为这样的错误被扣分岂不很可惜吗？有些考生，把不要求计算的也写在答卷上，以为这样能显示自己的知识，寄希望老师能给高分。而事实上恰恰相反，大多数阅卷老师不喜欢这类“画蛇添足”、“自作多情”的考生。

第十三招　重视　解题步骤

　　注意解题步骤，如计算与分析题每题所占的分数一般较多，判卷时，多数题是按步骤给分的。而我们有些考生对这个问题没有引起足够的重视，以致虽然会做题但得分不全。　

第十四招　写出计算公式

　　计算题尽量写出计算公式。在评分标准中，是否写出计算公式是很不一样的。有时评分标准中可能只要求列出算式，计算出正确答案即可，但有一点可以理解：如果算式正确，结果无误，是否有计算公式可能无关紧要：但要是你算式正确，只是由于代入的有关数字有误而导致结果不对，是否有计算公式就变得有关系了。　

第十五招　把握考试重点

　　任何课程考试都有大纲，也都有一条主线，都有一定的重点，如果我们能够把握这条主线、这些重点，也就是说抓住课程的精髓，许多的问题将会迎刃而解。考试就不会觉得太难了。

Low Cost Courier Terminal (LCCT)

一整排的check in counters。。。。。

机场一角.....

国内departure counter。。。。

人来人往的大厅，右边是McD，左边是另一间餐厅。。。

一整排的check in counters。。。。。很多人在check in中。。。

行李检查站。。。ok就去check in counter排队咯。。。

Friends......

Did not blog for sometime,i have been to KL for about 2 weeks and also able to meet quite a number of friends and sit down chit chating,talking about each other life and it makes me realise that the most wonderful thing in life is sharing....

For me,this 2 weeks are just like friend gathering activity,meeting from one friend to another,we sit in the restaurant and chit chat for few hours,we go for a dinner,we go for a movie,we drive to eat a traditional Korean BBQ dinner at Mont Kiara,maybe it is just a tea,no matter in what form of meeting,i think all of these are a wonderful experience as we can sit down and share what we are going through all these way,how is each other life,updating on each other current issues....

Erm,really appreciate that every moment gathering with them coz don't know when will be the next and the frequency to meet each other might be decreased as time go on coz everyone is busy for their own life and also working life and also due to distance...
just wish that we can always keep in touch and take care of themselves well....

A 2D/1N trip to Melaka.....

I was just back from the Melaka trip,the purpose basically is to meet EG and PL since according to many of my friends that i am the freerest ppl where i can go here and there to meet my friend,and there is also another small objective that i can have excuse to eat some nice food there...

i think this is about the 6th trip been to melaka,so basically like what eg said,i already seen red house for n times,so basically for these 2 days is eat and talk and eat and talk...PL is picking me up from the station using her new myvi where i also got chance to sit in myvi for the first time ,we met up with eg and went to eat some ice first since the day is so hot there...later we went to eat the curry laksa which is famous in Mlk,there are so many ppl sitting there and we luckily can get a seat and try the laksa and also the tauhu rojak...the laksa is quite nice and hot for me,later we went to a cafe called "Friends" which is nearby their office for eg to settle something in the office,we ordered drinks and sit there for few hours and chit chat sky and land,from north to south,west to east....
then went to Pl house to pay a visit and also waiting for her to pack her things coz she will "ma pou" with me and eg at eg brand new house and brand new room...

Went to eg house and took a rest and also see some pictures,chit chat about my trip to taiwan and sharing with them my experience there,most important must show eg her idol,Jay figurine,which she waited for so long till the neck also grow a bit longer..haha...it is so happy to see her like that and love that...then we went for dinner at a famous porridge shop,after that,went to a place that i wish to go for so long,that is to "ba si ham",it is a place that i want to go for so many times but did not manage for my past few trips,when we reach the lorong,there are so many ppl standing there waititng for the place to sit down,it is a place that no matter u rich or poor,u also need to like others,sit down on the small tool and wait for the si ham...finally i realise my wish oledi,haha....

Then we proceed to a place nearby the seaside to try another food which is known as Roti Johns,it is so nice that eg and pl try to let me experience something that i never try before and also at the same time they are trying something they never tried before also,it is just like food searching and adventure...then after that we went back to eg home and chit chat there till about 3am only go to meet Mr Chow...

The next morning,we went to try wantan mee as our branch,then we went to sit down in starbuck and chit chat again till the time i need to go to station to get back to KL....basically the whole trip comprising eat,talk,drink but it is very fun...
It is fun to listen that how their working life,how are their living and also what kind of life they are undergoing...when we are getting to enter into a new life,everyone is separate and also busy for their own life,there are not much of opportunity that we can really spend time and sitting down to chit chat up and down,sharing each other life and also experince,i really appreciate the time they spent to bring me here and there and even though they might busy for their work...
really appreciate that and treausure that,it is a great experience that even we did not c each other for quite sometime,but there are no obstacles in the atmosphere that can block what we want to say and what we want to share...

once again,need to thank eg and pl for the time spent and also the accompany for my stay in melaka... and also try to search new food as their challenge and mission..thanks for the effort and also sincerely hope both of you continue to do well and enjoy every moment in your life...

這是誰的人生？

文/吳淡如

我並不想騙自己說，我對每個人的痛苦，都能感同身受。雖然，我非常渴望他們烏雲密布的臉上，可以因為我的關心或幫忙，出現難得的陽光。

她和許多十七歲的男孩、女孩一樣，對自己未來的方向十分疑惑。她是個夜校生，白天在某公司打工，老闆和同事們都對她不錯，但她得為自己的生涯抉擇：她想上大學。但以目前狀況來說，得利用白天上補習班，可是老闆表明了「少不了她這麼一個人」，不希望她辭職（而她也捨不得這份薪水）所以她陷入了「非常巨大的痛苦」。

什麼嘛！你也許會覺得好笑，聽起來沒有「非常巨大的痛苦」啊，和我的反應一樣，你會覺得，她總要做選擇，一切都可以解決的。你若是成年人，必然會想像我一樣告訴她：尊重妳的人生決定，任何公司少了誰，都像地球一樣，不會停止運轉。但我們都不是真正的當事人，所以在她看來，才可以說得如此輕鬆。

在少年十五二十時（其實，七老八十的人也一樣），我們常因為別人看來「實在沒什麼大不了」的小事，陷入「非常巨大的痛苦」，連個「小小的決定」也使我們肝腸寸斷。

陷入混亂和痛苦無法避免，然而，一個生命的樂觀者，會比悲觀的人早一點做決定，早點跳出混亂的漩渦來。

這究竟是誰的人生？當自己多方考量各有利弊而無法選擇、當周遭眾說紛紜企圖左右我的決定，我總會在燙熱的騷亂暫時停止之後，深呼吸，問自己這個問題，然後，撥雲見日，未來的路就在腳下和我打招呼。我做過許許多多沒人看好的選擇，只因為這是我的人生，我覺得這樣對我比較好。

「該怎麼辦？問問你自己吧，你想怎樣呢？」對於身陷困惑的人來說，我們唯一有用的幫助，是請他們找出自己的答案。連自己的意願都搞不清楚的人，任何幫忙，只是幫忙製造混亂。

很多人關心自己能否長命百歲，卻從未問自己：這是誰的人生？萬一活到了一百歲，才問自己：天哪！我為誰而活？對我來說，那可比看《七夜怪談》更恐怖。

「走我自己的路？聽我自己的就對了？萬一……走錯了怎麼辦？」建議一個人選擇自己認為對的那條路時，總會發現，他們並不信任自己。還有人曾「直覺」的回答：「聽自己內心的聲音，也就是只要我喜歡，沒什麼不可以囉，那殺人放火怎麼辦？」

「你會去殺人放火嗎？」

「當然不會。」他又直覺地回答。「那你在擔心些什麼？」我實在不理解，為什麼每個人的自信心那麼低，總會「推理」到一放任自己，就會無惡不做。

我相信真正殺人放火的人，從沒清明地問過自己：這究竟是誰要的人生？

如果那是你要的人生，凡走過的，就不會是冤枉路。永遠無法回答或面對這個問題的人，彷彿水母，在無意識的一張一縮之間，過了一生。

*每一天*

我用心祈禱
神終於感動了
神問我的願望是什麼
我說要我所有的朋友們一生幸福平安

神說行
但只能七天
我說好
星期一到星期七

神說不行
只能四天
我說好
春天 夏天 秋天 冬天

神說不行只能三天
我說好
昨天 今天 明天

神說不行
只能兩天
我說好
白天 黑天

神又說不行
只能一天
我說好
在我活著的每一天

最後神哭了
我笑了

已經過去了

值得深思~~~~~~~~

行程可以不用太趕，給自己一些思考喘息的機會。
工作可以不用太多，給自己一點調養適應的時間。
朋友可以不用太好，給彼此一片自由獨處的天地。
關懷可以不用太過，給對方一個成長自主的空間。
言語可以不用太白，給聽者一次發揮想像的證悟。
鋒芒可以不用太露，給別人一般如沐春風的溫馨。
名氣可以不用太大，給自己保留隨意任性的自由。
錢財可以不用太豐，給全家免於杯弓蛇影的恐懼。

Share with my friend who are taking exam!

会计职称应试技巧 名家名言

一般来说，指定教材包含了命题范围和答案标准，你必须按指定教材的内容、观点和要求去回答考试中的所有问题，否则你很难获得高分。没有指定教材而去参加考试是不可想象的。至于复习资料，还是有一本的好。因为考试大纲只规定了考试范围，并未给出具体的考试内容；指定教材通常也只是就考试大纲规定的范围平铺直叙地加以展开说明。而一本好的复习资料大都是按照考试大纲和指定教材的内容进行归纳整理的，并附有多套模拟题，具有一定的参考价值。但复习资料不宜过多，选一二本就行了，多了容易眼花，反而不利于复习。

　　端正学习态度

　　不少考生在学习过程中一遇到困难就灰心丧气，认为自己不行。殊不知，遇到困难比你多的还大有人在。
　　有了考试的基本信息以后，你就需要有针对性地进行复习。下面是许多成功者的学习特点，希望你能从中受到启发。

　　1.学习主动。成功者学习的一个重要特点就是主动看书、主动做题、精力集中、一丝不苟。可惜，我们在职者中很多人难得有这种主动性，或当初有，但不能保持下来。原因当然是多方面的，但既然要参加考试，就必须克服困难，主动学习。

　　2.相信自己的能力。不少考生在学习过程中一遇到困难就灰心丧气，认为自己不行。殊不知，遇到困难比你多的还大有人在。其实，如果我们改变学习方法，在多数情况下是可以攻克难关的。例如，许多考生在学习时喜欢在书上划横线，这是他们的主要学习方法，当这种方法不奏效时，他们就束手无策。对于这类考生，建议你采用不同的学习方法来提高你的理解能力。后面我们介绍了一些学习方法，供你参考。总之，你应该有自信，如果首先你就自认不行，底气不足，那还参加什么考试？

　　3.把学习内容互相联贯起来。扩充知识比单纯学习新学科要容易得多。成功的考生在学习中总是寻找新知识与旧知识可能相互关联的途径，对照学习，“温故而知新”，因此学习起来也就得心应手。

　　4.有极大的学习兴趣。没有学习兴趣，就很难激发学习的主动性，从而也就很难扩充新的知识。这也是大部分考生一遇到困难就放下书本的主要原因。成功的考生比较注意培养和保持他们的学习兴趣。培养学习兴趣的方法有多种，如争取一次通过，以显示自己的能力；把考试与个人前途联系起来等。

　　5.不偏科。考试是一门一门地过，哪一关过不去也不行。因此，必须对所有应考科目都感兴趣，而不能只偏爱某些自己有兴趣的科目。当然，由于注册会计师资格考试允许五门课在5年内有5次考试的机会，因此，你可以在一年内只计划考2至3门课程，有计划有重点地进行攻关。

　　6.经常自我测试。进行自我测试很重要。测试的办法有多种，例如：自我提问；认真回答教材或复习资料中的思考题和练习题；考虑某些问题如果要考将以何种形式出现。果真如此，不管考试怎样出题，只要试题不超纲、不过偏过刁，也就“会者不难”了。

　　掌握学习方法

　　时间对每个人来说是一样的。好的学习方法可以有效地节省和巧妙地利用你的时间。
　　成功的考生往往特别善于抓住学习要点，采用特殊的、适合于自己的学习方法争取高分。

下面的一些方法将有助于巩固和提高你所学的知识。

　　1.制定目标。制定一种好的学习目标，能使你集中精力有计划、有针对性地进行学习。无目的、无重点，通常很难获得高分。制定学习目标是重点学习、增强学习兴趣和自我测试的第一步。目标应尽可能具体一些。“我要在两周内将税法看完”，这不是一个好目标，因为它范围太大，太不具体：“我要在十天内将税法中有关增值税一章中10个主要问题都一一弄清楚”，这是一个较好的目标，因为它有具体内容，针对性强。

　　2.初步评估。在规划某门课程的学习计划之前，先初步评估判断一下自己对该课程的掌握程度是很重要的，它决定了你还需要花多长时间来进一步学习。评估的方法有多种，如浏览标题、浏览问答题、找一套模拟题或去年的考试原题进行自测，等等。通过评估，你至少可以了解哪些内容知道，哪些问题能回答，哪些章节没把握，哪些试题你以前根本没见过，哪门课比较起来掌握得较好，等等，从而为你进一步学习做好思想和时间上的准备。

　　3.提出问题。学习最有效的方法是提出问题，并作出回答，以便理解所学的内容。其形式有以下两种：一是以问题的形式列示某科、某章的基本内容。这样做清晰明了。所提问题也不必一一写出答案，自己理解就行，便于以后复习。另一种是注意疑难问题，即在看书时将一时弄不懂的问题注出来，写在书眉或笔记本上，等弄懂后再写出答案，日后重点复习。

　　4.预测考题。按照标准化考试题型，在平时学习中将某些重点问题作为假想的考试试题（尤其是计算题、分录题、综合题），予以解答。这是集中精力应付考试的一种极好的学习手段。经过一段时间的系统学习，可以再找一份以前考过的试题（较好的模拟试题也可以）进行自我测试，以检查自己的学习效果。对于一时做不出来或作错了的试题，多分析一下为什么，然后查阅有关资料，找出正确的答案。

　　5.总结评价。有计划地、定期地、分阶段地总结评价你所学的知识，是提高考试成绩的又一重要环节。总结可以在学完一章或一科后进行，主要从以下几个方面评价：

　　（l）这一章的中心内容是什么？与其他章节的关系如何？该章内容在去年考试中占多大比重？会出计算分析题吗？可能与哪些章节综合起来出大题？

　　（2）对于学习中提出过的问题或复习资料中所列示的重要问题和计算题、综合题，现在你可以应付自如吗？

　　（3）对于有些确实比较棘手的问题，你将采取什么态度？是继续学习将它拿下呢，还是干脆放弃？由于资格考试的特点只是要求及格过线，在我们时间有限的情况下，有时必要的放弃也是一种策略，只要这种放弃不影响全局，不影响对后面内容的进一步学习就行。

　　总之，时间对每个人来说是一样的，都很有限。好的学习方法可以有效地节省和巧妙地利用你的时间。应该坚持使用不同的学习方法，这样才能在有限的时间内学习到更多的知识，才能在考试中得心应手、获得高分。

注意答题技巧

　　分数高的考生不一定就比其他考生懂得多，只不过是他们恰到好处地表达了自己所掌握的知识。
　　“把我的知识表达出来”是每个考生参加考试时的唯一心愿。
　　
注册会计师考试的题型一般包括选择题（多项、单项）、判断题、计算分析题（分录题）、简答题、综合题等。各种题型的特点不同，答题的方法、技巧也不尽一致。例如，选择题是考试中极为流行的一种题型。这种题看起来很容易，因为答案都摆在卷面上，你只要将正确的答案选出来就行了。但参加过一两次标准化考试的考生都知道，选择题尤其是多项选择题对考生的知识、素质要求是很高的。调查表明，分数高的考生不一定就比其他考生懂得多，只不过是他们恰到好处地表达了自己所掌握的知识。下面就选择题、判断题、计算与分析题的基本特点及

答题技巧简要介绍如下：

　　1.选择题的特点及答题技巧
　　选择题有单项选择和多项选择之分，通常占卷面分数的30％一40％左右，主要测试考生对基本知识、基本方法的掌握程度，具有很大的灵活性。命题者常常使迷惑答案具有同等吸引力。因此，不把考试大纲要求掌握的内容吃透，你是很难回答有经验的命题者所设计的选择题的。
　　答好选择题，当然必须掌握一定的知识。但如果再掌握一些答题技巧，就将使你如虎添翼。下面的提示有助于你掌握答题的技巧：

　　（l）计划答题时间，保持稳定的答题速度。前已述及，采用选择题型，其中最主要的原因是一份试题可以覆盖大量的材料。因此，选择题考试通常要求在短时间内作答。在考试开始时，你应该看一看试题的分量，并且对每道题应占用的时间迅速作出估计。也许你会发现，每道选择题允许作答的时间不到一分钟。在某些情况下，这似乎不大可能。但你不必担心，有不少问题可能只需几秒钟就可作出选择。这样，你就有足够时间去考虑相对较难的问题。

　　保持稳定的答题速度，也是很必要的。一般的做法是：首先通读并回答你知道的问题，跳过没有把握作答的问题。然后重新计算你的时间，看看余下的每道题要花多少时间。在一道题上花过多的时间是不值的，即使你答对了，也可能得不偿失。

　　通过对历届考试试题的分析，命题者在一份试题中所包括的题量，往往比规定的合理（正常）答题时间所完成的题量小，也就是说，按照正常的答题速度，试题规定的考试时间应该有一定的富余。

　　（2）按题目要求答题。在阅卷中发现，有不少考生连题目的要求都没看一下就开始答题了。比如单项选择题要求选择一个最佳答案，显然，除最佳答案之外，备选项中的某些答案，也可能具有不同程度的正确性，只不过是不全面、不完整罢了。而我们有些考生，一看基干项，紧接着就被一个“好的”或“有吸引力的”备选答案吸引住了，对其余的答案连看都不看一眼就放过去，从而失去了许多应该得分的机会。请记往，一定要看清所有的选择答案。一道周密的单项选择题，所有的选择答案可能都具有吸引力，然而，判卷时却只有一个是正确的选择。

　　（3）运用排除法。如果正确答案不能一眼看出，应首先排除明显是荒诞、拙劣或不正确的答案。一般来说，对于选择题，尤其是单项选择题，基干项与正确的选择答案几乎直接抄自于指定教材或法规，其余的备选项要靠命题者自己去设计，即使是高明的命题专家，有时为了凑数，他所写出的备选项也有可能一眼就可看出是错误的答案。尽可能排除一些选择项，就可以提高你选对答案而得分的机率。

　　（4）运用猜测法。如果你不知道确切的答案，也不要放弃，要充分利用所学知识去猜测。一般来说，排除的项目越多，猜测正确答案的可能性就越大。例如，一份试卷有10道备选答案为四项的单项选择题，你有把握选对的只有6道，其得分为6分（每道题1分）。如果盲目乱猜余下的4道题，按概率来说，你可能猜对一道题，于是你的总分数为7分。假如你对不懂的4道题，都能成功地排除二个备选答案，你可望猜对2—3道题，这时你的总分为8－9分。这个分数对于一道满分为10分的单项选择题来说，应该是很理想的。

　　（5）运用比较法。直接把各项选择答案加以比较，并分析它们之间的不同点，集中考虑正确答案和错误答案的关键所在。
　　
　　总之，由于选择题命题难度大，因此不是所有选择答案都是很理想的。有些答案可以排除掉，提高你的猜测成功率。要做到这一点，建议你最好仔细考虑各个选择答案，把备选项与基于项、备选答案与备选答案之间联系起来考虑。不要盲目胡猜，不要选择那些看起来像、读起来很有吸引力的错误答案，中了命题者的圈套。
　　
2.判断题的特点与答题技巧

　　判断题通常不是以问题出现，而是以陈述句出现，要求考生判断一条事实的准确性，或判断两条或两条以上的事实、事件和概念之间关系的正确性。你的答案是指出它的正确或错误。判断题的类型有许多种，有的直截了当地陈述了事实，考生的任务是确定事实的对或错.

　　要构思一个绝对正确或绝对错误的命题是比较困难的。尤其是说某道命题正确时，它必须一直都是正确的。因此，判断题中常常含有绝对概念或相对概念的词。表示绝对概念的词有“总是”、“决不”等，表示相对概念的词有“通常”、“一般来说”、 “多数情况下”等。了解这一点，将为你确定正确答案提供帮助。

　　在某些情况下，一种说法有时可以说是对的，有时可以说是错误的。例如：“在生产企业中，降低成本可以提高利润。”这句话只有在保证产品质量的前提下，才能算是正确的。如果由于一味追求降低成本、偷工减料，造成产品质量下降，不但不能增加利润，反而会使市场丧失，难以生存。因此，成功的考生在答题时，需要对试题内容进行分析，然后再作“对”或“错”的判断。

（3）只要试题有一处错，该题就全错。

（4）酌情猜测。实在无法确定答案的，请看清试题评分要求。如试题虽注明要倒扣分数，但得分多，扣分少（如“答案正确的，每题得2分；答案错误的，每题倒扣1分”），哪怕你没有足够的时间阅读题目，也一定要猜测，答对的机率是50％，切莫放过这种“捡来的”分数。

　　3.计算与分析题的特点和答题技巧

　　计算与分析题主要是测试考生分析问题和处理问题的能力，相对来说难度较大，涉及的概念、计算公式较多。但由于计算与分析题的分数在一份试卷中所占的份量一般较大（20％一40％），必须予以足够的重视。如果本类题你得分不多，要想通过考试就很困难。所幸的是，在一门课程中，可作为计算与分析题的范围较窄，易于把握（一般来说，成功的考生可以在考前作出预测，并且预测的准确率在60％以上），你可以在考前进行有针对性的训练。

　　计算与分析题答题的一般技巧如下：

　　（l）详细阅读试题。对于计算与分析题，建议你阅读两遍。经验表明，这样做是值得的。一方面，准确理解题意，不致于忙中出错；另一方面，你还可能从试题中获取解题信息。
　　
　　（2）问什么答什么。不需要计算与本题要求无关的问题，计算多了，难免出错。如果因为这样的错误而被扣分岂不很可惜吗？有些考生，把不要求计算的也写在答卷上，以为这样能显示自己的知识，寄希望老师能给高分。而事实上恰恰相反，大多数阅卷老师不喜欢这类“画蛇添足”、“自作多情”的考生。
　　
（3）注意解题步骤。计算与分析题每题所占的分数一般较多（5一10分），判卷时，多数题是按步骤给分的。而我们有些考生对这个问题没有引起足够的重视，以致虽然会做但得分不全。这就是有些考生满以为考得很好，而成绩公布后却分数不高甚至还怀疑老师判卷有误的一个重要原因。

　　（4）尽量写出计算公式。在评分标准中，是否写出计算公式是很不一样的。有时评分标准中可能只要求列出算式，计算出正确答案即可，但有一点可以理解：如果算式正确，结果无误，是否有计算公式可能无关紧要；但要是你算式正确，只是由于代入的有关数字有误而导致结果不对，是否有计算公式就变得有关系了。因为你写出了计算公式，老师认为你知道该如何做，怎么会不酌情给分呢？

　　关于考试答题的基本要领

　　前面我们已经阐述了考试答题的一般技巧，下面我们再来谈一谈应试的一些基本要领，相信会对你参加考试有所帮助。

　　让我们来设想你下一次参加资格考试答题的基本步骤吧！我们假定你考试前首先已做了如下几件事：

　　1.你已经对考试大纲和指定教材全面学习过，并能说出其大意。
　　2.你基本上确定了考试涉及的范围（甚至曾作过考前预测），包括考试题型。
　　3.对于各种题型，你已经作了一些有针对性的训练；对参加考试，你已经在心理上作好准备。
　　4.考试的前一天，你又大致地翻了翻考试教材，复习了一下你自己写的学习笔记和重要内容摘要。
　　5.参加考试时，你已经带好了各种考试证件和必要的考试用具（如笔、尺、计算器、涂改液等）。

　　进入考场，你可能会感到有点紧张，这很正常。放松你的脑子，树立考试信心，相信你有能力有把握考好本次考试。拿到试卷后，你应该做到如下几点：

　　1.排除一切思想杂念，你此时的任务就是一心一意地答题。
　　2.认真听取监考人讲的注意事项，仔细阅读各类题型的答题要求。
　　3.如有不清楚的地方，应及时提问弄清楚。
　　4.迅速测览一下试卷，计划考试时间。
　　5.依次回答各题，一时确实难以作答的题就跳过，继续答下面的题，不要在某些难题上花过多的时间。
　　6.主动进攻，藐视困难，充分地运用答题技巧。
　　7.对于确实不能解答的问题，如试题注明不倒扣分，应果断而合理地进行猜测。
　　8.答完全卷以后，不要忘忆回过头来重新考虑你最初没有确定答案的那些题。对于那些特别棘手的问题，看看试卷内的其他某些题是否能够给你启示。
　　9.全部检查一下，找出你本来不应答错的题而因疏忽出了错。
　　10.如无特别要紧的事情，尽量不要提前交卷。要是你交卷后突然又想起某个问题或发觉某个问题有错误，你会非常遗憾的。一次考试机会很难得，应该珍惜。

　　最后，送给你一段顺口溜，祝你考试成功：

　　目标明，思路清，学习当中多提问。
　　考试是项大工程，时间安排需周密。
　　方法好，记忆深，中心要点应抓准。
　　复习总结要认真，自我测试出高分。