kangmiao 发表于 2007-10-23 13:10
谢谢
shirleygex 发表于 2007-10-23 14:31
ths
wang_bi33 发表于 2007-10-23 21:07
ok
依米 发表于 2007-10-25 01:18
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><font face="Times New Roman">Total 6 scenarios and 27 questions:</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><font face="Times New Roman">1. <b style="mso-bidi-font-weight: normal;">Behavior issues</b>: Top down budgeting and participative budgeting, advantages and disadvantages, and behavior issues (Part4)</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><font face="Times New Roman">2. <b style="mso-bidi-font-weight: normal;">Revenue recognition and ethical issue</b>: revenue recognition priciple and calculation, long term contract, installment sales, sales with return right, ethical violation and resolution (Part2, Part4)</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><font face="Times New Roman">3. <b style="mso-bidi-font-weight: normal;">Long term liability</b>: calculate the price of bond issurance at discount, calculate after tax cash flow of bond issuance and interest payment, interest expense calculation using effective interest rate method (Part2)</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><font face="Times New Roman">4. <b style="mso-bidi-font-weight: normal;">Variance analysis</b>: standard costing’s effect, the calculation of price and quantity variance, the responsible persons for variance, evaluate the performance according variances calculated. (Part2)</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><font face="Times New Roman">5. <b style="mso-bidi-font-weight: normal;">Investment decision</b>: NPV calculation, probability calculation, quantitative method of risk assessment (Part3, Part1)</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><font face="Times New Roman">6. <b style="mso-bidi-font-weight: normal;">Cash budget</b>: Foreign exchange rate convertion and cash budget preparation, foreign exchange rate fluctuation, the risk management methods of exchange rate fluctuation (Part2, Part1, Part3)</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; mso-char-indent-count: 2.57;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p><p><font face="Times New Roman"> </font></p><p></p><p><font face="Times New Roman"> </font></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; mso-char-indent-count: 2.57;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">总体感觉——第一是题偏，第二是计算量大，第三是</span><span lang="EN-US"><font face="Times New Roman">Part2</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">中财务会计考得多。</span><span lang="EN-US"><font face="Times New Roman">Ethic</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">只是</span><span lang="EN-US"><font face="Times New Roman">27</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">小问中的其中一问，不象以往经常出一大题，看样子</span><span lang="EN-US"><font face="Times New Roman">IMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">是不打算拿</span><span lang="EN-US"><font face="Times New Roman">ethic</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">送分了。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; mso-char-indent-count: 2.57;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">关于学习。由于</span><span lang="EN-US"><font face="Times New Roman">5</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">月才考完</span><span lang="EN-US"><font face="Times New Roman">Part2</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">来不及注册当月的</span><span lang="EN-US"><font face="Times New Roman">Part4</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">，所以只好等</span><span lang="EN-US"><font face="Times New Roman">8</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">月的考试。所以</span><span lang="EN-US"><font face="Times New Roman">Part4</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">松松散散地学了近三个月，教材内容和</span><span lang="EN-US"><font face="Times New Roman">essay questions& answers</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">都只看了一遍，补充的</span><span lang="EN-US"><font face="Times New Roman">rigos essay questions</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">看了一遍，并且其中部分题目在电脑上自己练习回答过，但考试没那么多时间写那么详细。另外粗读了一遍《组织行为学》中文版。方法上没什么好说的，和前三</span><span lang="EN-US"><font face="Times New Roman">parts</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">不同，除了记忆和背着答案练习，没有更好的学习方法。侧重点方面，重点要放在</span><span lang="EN-US"><font face="Times New Roman">Part4</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">独有的内容，</span><span lang="EN-US"><font face="Times New Roman">ethic</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">和组织理论。前三个</span><span lang="EN-US"><font face="Times New Roman">parts</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">要侧重</span><span lang="EN-US"><font face="Times New Roman">Part2</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">中的</span><span lang="EN-US"><font face="Times New Roman">variance analysis</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">，</span><span lang="EN-US"><font face="Times New Roman"> budgeting</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">，</span><span lang="EN-US"><font face="Times New Roman">ROI</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">和</span><span lang="EN-US"><font face="Times New Roman">Part3</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">中的</span><span lang="EN-US"><font face="Times New Roman">NPV</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">，</span><span lang="EN-US"><font face="Times New Roman">make or buy decision</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">，这几个领域一直以来都经常考到。另外财务会计（</span><span lang="EN-US"><font face="Times New Roman">U.S. GAAP</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">）建议也要关注。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; mso-char-indent-count: 2.57;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">关于考试。非常</span><span lang="EN-US"><font face="Times New Roman">tough</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">。想想</span><span lang="EN-US"><font face="Times New Roman">27</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">问，每一问只有</span><span lang="EN-US"><font face="Times New Roman">6</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">、</span><span lang="EN-US"><font face="Times New Roman">7</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">分钟，何况有些计算量大的题象</span><span lang="EN-US"><font face="Times New Roman">cash budget, NPV</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">没有个</span><span lang="EN-US"><font face="Times New Roman">10</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">分钟怎么可能做完。最不能忍受的是没有</span><span lang="EN-US"><font face="Times New Roman">Excel</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">可供制表，甚至连制表键</span><span lang="EN-US"><font face="Times New Roman">Tab</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">都不可以用，象</span><span lang="EN-US"><font face="Times New Roman">cash budget</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">这种必须列表的题目只能不断用手敲空格键。其次，论述题不要答太详细，时间不允许，答出要点就可以，先要保证题目都能做完，然后才考虑展开论述和润色词句，如果为了某道自己擅长的题目眉飞色舞地打字到手软，然而造成后面的题目没做完，那才是得不偿失，</span><span lang="EN-US"><font face="Times New Roman">IMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">不是在考作文。第三，计算题尽量写出公式和计算过程，就算结果错了也总可以拿一些分。最后，答题顺序没太大关系，如果实在害怕答不完，可以先答</span><span lang="EN-US"><font face="Times New Roman">Part4</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">的论述题目如</span><span lang="EN-US"><font face="Times New Roman">ethic</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">和组织理论，再答其它论述题和简单的计算题，最后做大计算题。但这仅供参考，因为也许大计算题分值高，迄今为止也不知道</span><span lang="EN-US"><font face="Times New Roman">PART4</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">怎么评分，如果每小问不论计算步骤多少难度多大分值都一样未免不公平。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; mso-char-indent-count: 2.57;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">总之</span><span lang="EN-US"><font face="Times New Roman">Part4</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">考试有渐难的趋势，而且财务会计的比重好象又要加大了。除了努力学习、努力记忆以外，让人不得不承认的是考</span><span lang="EN-US"><font face="Times New Roman">Part4</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'times new roman'; mso-hansi-font-family: 'times new roman';">似乎运气比实力更重要。</span></p>
benzgy 发表于 2007-10-25 18:19
ding
gaoshou123 发表于 2007-10-25 20:10
感谢
感谢
麻歌 发表于 2007-10-28 18:28
ghjngj
andwandw 发表于 2007-10-30 12:41
<p>非常感谢。</p>
michael201 发表于 2007-11-2 22:03
o y<br/>
yuhzhq 发表于 2007-11-5 12:44
htgh
supersta 发表于 2007-11-7 00:53
kankan
rachel_wan 发表于 2007-11-18 09:47
KAN
socrates 发表于 2007-11-18 15:32
?????????????????????????????????
feifan 发表于 2007-11-18 17:18
谢谢
rodmanshi 发表于 2007-11-19 11:16
ding
yiyi1985 发表于 2007-11-19 20:37
thx
chencma 发表于 2007-11-20 16:01
3ks
agnesliu 发表于 2007-11-25 10:18
ths
ths
erecnis 发表于 2007-11-29 01:16
哦，谢谢
CMA_user 发表于 2007-11-29 17:12
<p>多谢楼主拉</p>