2019年USCPA考試BEC寫作題答題技巧

2019年美國(guó)注冊(cè)會(huì)計(jì)師考試正在火熱進(jìn)行中，不少準(zhǔn)備參加BEC考試的學(xué)員都比較關(guān)注寫作題的北開(kāi)方法以及答題技巧，網(wǎng)校USCPA教學(xué)老師根據(jù)多年教學(xué)經(jīng)驗(yàn)及往期優(yōu)秀學(xué)員分享，總結(jié)了BEC寫作部分答題要點(diǎn)，有需要的同學(xué)快來(lái)看一下吧：

1、考試的時(shí)候，三篇寫作題，根據(jù)官方的說(shuō)法，有一篇是不算分的，所以說(shuō)，應(yīng)該是有其中兩道題，每道題占整個(gè)BEC考試總分?jǐn)?shù)的7.5%，然后還有一道題是沒(méi)有分?jǐn)?shù)的，不過(guò)這個(gè)考試真正給寫作題判分時(shí)候拿滿分很難，但是要想拿一個(gè)不拖后腿的分?jǐn)?shù)難度并不大。

2、建議的三篇作文的答題時(shí)間為60分鐘。

3、由于考試是機(jī)器判分，所以對(duì)寫作的要求并不高，機(jī)器判分時(shí)的寫作要點(diǎn)：

2 一定要注意商業(yè)郵件的格式，開(kāi)頭段和結(jié)尾段一定要有，保證結(jié)構(gòu)完整?；旧细袷綄憣?duì)、結(jié)構(gòu)完整就能拿一半的分?jǐn)?shù)了。

2 寫作時(shí)題目中的topic詞匯一定要在文章中出現(xiàn)，以避免被機(jī)器判為跑題。

2 寫作時(shí)要清楚寫出表達(dá)觀點(diǎn)的主題句以及主體段的主題句。

2 要盡可能避免各種語(yǔ)言錯(cuò)誤包括拼寫、標(biāo)點(diǎn)符號(hào)、大小寫以及縮寫錯(cuò)誤。

2 要提高文章詞匯的多樣性，盡量避免同一詞匯(除topic詞匯外)不斷重復(fù)出現(xiàn)。

2 要提高文章詞匯的高級(jí)性，在平時(shí)要累積一些財(cái)務(wù)學(xué)術(shù)詞匯并學(xué)會(huì)正確的使用方法。

2 正式考試時(shí)如果時(shí)間到了還沒(méi)有提交試卷的話，系統(tǒng)會(huì)自動(dòng)提交，但是不建議拖到倒計(jì)時(shí)一秒讓系統(tǒng)幫您交卷。

4、建議的一般答題結(jié)構(gòu)：

第一段：引言段

第二段：解釋題干中的專業(yè)概念等。

第三段：具體闡述題干中需要解答的問(wèn)題。

第四段：結(jié)尾段（套模板）。

5、關(guān)于BEC考試機(jī)器判分轉(zhuǎn)為人工判分：

首先作文會(huì)先由機(jī)器判分，如果倒計(jì)時(shí)在75分左右（一般是73-76），作文改為人工判分。倒計(jì)時(shí)得分為機(jī)器判分和人工判分的平均值。所以建議同學(xué)盡量不要考到這個(gè)分?jǐn)?shù)范圍，人工判分對(duì)非英語(yǔ)母語(yǔ)考生會(huì)比較吃虧。

6、關(guān)于simulation的具體介紹，歡迎同學(xué)看BEC高清網(wǎng)絡(luò)課程基礎(chǔ)班的第一個(gè)視頻。

【試題示例】

I understand that for the first time, our company is considering the implementation of flexible budgeting for the upcoming fiscal year. I think this will serve us very well going forward, as it represents an improved approach to understanding the variances that naturally result when actual performance differs from our budgeted projections.

The key attribute of the flexible budget is that by using actual volume totals, the flexible budget provides an expected cost structure and bottom-line result based on an adjusted volume figure that differs from the original master budget. Put another way, if everything was exactly in line with what we budgeted except for volume, how would that have changed our overall costs and bottom line? From here, we compare the "flexible budget" output to actual results for both revenues and costs in order to determine the impact of variances outside of pure volume differences. As with the implementation of any new methodology, it is important to understand the advantages and disadvantages of moving forward.

There are advantages to using flexible budgeting. Flexible budgeting allows us to look at different volume levels in order to determine where we may have achieved cost efficiencies and inefficiencies. We can also use flexible budgeting to forecast bottom-line profits or losses based solely on selling more or fewer units than the master budget predicts.

However, volume alone is not enough to explain variances between budgets and actuals. Flexible budgeting facilitates variance analysis by isolating per-unit revenue, per-unit variable costs, and overall fixed costs from volume for comparisons between actuals and budgets.

Flexible budgeting does have disadvantages. Per-unit revenues, per-unit variable costs, and fixed costs are required to utilize flexible budgeting and, as such, the accuracy of these numbers from a budgeting standpoint is critical. Also assessing the relevant range is extremely important because within this range, cost behaviors are expected to hold true; outside of this range, standards per unit and fixed costs may vary dramatically.

I am excited that we are considering this path as a potential budgeting methodology in the future. If you have any questions regarding the information I have provided here, I am happy to meet with you to further discuss this approach.

希望廣大考生根據(jù)自己的實(shí)際情況合理安排學(xué)習(xí)計(jì)劃，實(shí)現(xiàn)高效備考，順利拿下2019年USCPA考試！

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