CIE Accounting是门学的蛮广泛的学科,综合了managerial accounting还有accounting for business,A-Level会计课程时长为两年,通常大家都是在AS和A2一直进行的。如果有学习IG会计的基础,刚开始AS的时候会更快适应快速的课程。
考试成绩
是由AS和A2成绩一起组成的,各占一半,所以AS那场较A2简单些的考试一定要尽力考到自己的最好!
学习方法
其实多做练习题对学习会计有很大的帮助,因为在计算方法上没有太多复杂问题,主要是在判断实际问题该如何处理时犹豫不决。多做些习题目的是要见到更多可能性,因此在考试中遇见也不会太过茫然。但我们的主要目标还是要在记住记账方式和格式的时候,灵活运用概念和会计准则来应对发生的事件,判断如何将其记录下来。
笔记也是学习会计必不可少的重要工具,有很多细碎的小点必须记录下来才能不断提醒自己!还有必需要记住的公式,记录在笔记上便于寻找公式之间的规律和联系,进一步来进行比较和背诵。整理笔记还可以发现有些课本上没有提到的定义,同时还在考纲内的,就可以赶紧上网查到补充在笔记里。
因为会计是门主要靠老师教授的学科,自己看书会有些不太容易理解一些逻辑的常识性问题,所以有不明白的点一定要赶紧咨询老师!!对于那些本科打算继续学习会计相关科目的同学,笔记要留好!因为有很多内容是大学也会继续学习的,但老师讲的详细度远远没有高中强,需要更多的自主学习时间。
Alevel会计中必须掌握的一些公式:
Profitability
1Gross Profit as a Percentage of revenue (sales margin)=(Gross Profit/Revenue)x100
2Percentage Mark-up=(Gross Profit as a Percentage of revenue/cost of sales)x100
3Net Profit for the Year as a Percentage of Revenue = (Net Profit for the Year/Revenue) x 100
4Return on Capital Employed (percentage) = (Net Profit Before Interest (NPBI)/Capital Employed) x 100
For a sole trader or partnership (Capital Employed = Capital + Non-current Liabilities (NCL))
5Return on Capital Employed (percentage) for Corporate Bodies = (Net Profit Before Interest (NPBI)/Capital Employed) x 100
For a Company (Capital Employed = Issued Shares + Reserves + Non-current Liabilities)
Liquidity
6Current Ratio=Current Assets/Current Liabilities
7Liquid Ratio (Acid Test) = (Current Assets – Inventory)/Current Liabilities
8Rate of Inventory Turnover = Cost of Sales/Average Inventory (Times per Accounting Period)
9Trade Payables Payment Period = (Trade Payables/Credit Purchases) x 365
10Trade Receivables Collection Period = (Trade Receivables/Credit Sales) x 365
Use of assets
11Revenue to Non-current Assets = Revenue/Non-current Assets
Investment
12Gearing Ratio = (Fixed Cost Capital (Debt))/(Total Capital Employed (Debt + Equity)) x 100
13Earnings per Share = (Net Profit after Tax – Preference Share Dividend)/Number of Issued Ordinary Shares
14Price Earnings Ratio = Market Price per Share/Earnings per Share
15Dividend per Share = Total Ordinary Dividend Paid/Number of Issued Ordinary Shares
16Dividend Yield = Dividend Paid per Share/Market Price of Share
17Dividend Cover = Profit after Tax – Preference Dividends/Total Ordinary Dividend Paid
以上就是小编为大家整理的关于Alevel会计学考试要点及备考建议,希望对大家有所帮助。更多Alevel考场地址、Alevel在线课程等问题可以咨询我们。
不论对于AS和A2,大家可能忧愁的都是Structured Question,如果先分析了试卷考察指标,再回来备考,一定是事半功倍的。小北整理了考试题型备考的相关资讯,一起去看看吧。