AICPA BEC考試內(nèi)容有哪些？答題要點是什么？

來源: 正保會計網(wǎng)校編輯：素su 2019/02/20 14:51:46　字體：大小

2019年美國注冊會計師（AICPA）考試四門科目相對于2018年考試大綱有了一些變動，但是BEC科目由于此前考試大綱已經(jīng)針對COSO ERM進行了部分改動，因此2019年1月1日生效的AICPA考試大綱則沒有對BEC進行任何調(diào)整。

AICPA考試四門科目只有BEC考試包含寫作題，有些同學(xué)認為BEC是AICPA考試所有科目里比較簡單的一門，但是對于一些同學(xué)來說，簡直就是噩夢，這部分同學(xué)就是英文寫作水平有限的同學(xué)。其實，BEC的寫作題并不像雅思、托?？荚嚹敲措y。

那么，如何克服語言方面的障礙，輕松學(xué)習(xí)BEC這一科目呢？BEC考試內(nèi)容有哪些？究竟如何克服BEC寫作這個大難題呢？今天，小編帶來了正保會計網(wǎng)校AICPA教學(xué)老師為各位考生精心總結(jié)的BEC考試內(nèi)容及答題要點，正在學(xué)習(xí)或打算報考BEC科目考試的同學(xué)們快來圍觀吧~

一、BEC考試包括三篇寫作題。

根據(jù)官方的說法，考試的時候，三篇寫作題，有一篇是不算分的。

所以說，應(yīng)該是有其中兩道題，每道題占整個BEC考試總分數(shù)的7.5%，然后還有一道題是沒有分數(shù)的，不過這個考試真正給寫作題判分時候拿滿分很難，但是要想拿一個不拖后腿的分數(shù)難度并不大。

二、建議的三篇作文的答題時間為60分鐘。

三、由于AICPA考試是機器判分，所以對寫作的要求并不高，機器判分時的寫作要點：

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

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

? 寫作時要清楚寫出表達觀點的主題句以及主體段的主題句

? 要盡可能避免各種語言錯誤包括拼寫、標點符號、大小寫以及縮寫錯誤

? 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)

? 要提高文章詞匯的高級性，在平時要累積一些財務(wù)學(xué)術(shù)詞匯并學(xué)會正確的使用方法

? 正式考試時如果時間到了還沒有提交試卷的話，系統(tǒng)會自動提交，但是不建議拖到倒計時一秒讓系統(tǒng)幫您交卷。

四、建議AICPA-BEC寫作題的一般答題結(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題。

第四段：結(jié)尾段（套模板）

五、關(guān)于機器判分轉(zhuǎn)為人工判分：

首先作文會先由機器判分，如果倒計時在75分左右（一般是73-76），作文改為人工判分。倒計時得分為機器判分和人工判分的平均值。所以建議同學(xué)盡量不要考到這個分數(shù)范圍，人工判分對非英語母語考生會比較吃虧。

六、關(guān)于simulation的具體介紹，歡迎同學(xué)觀看正保會計網(wǎng)校美國CPA-BEC高清網(wǎng)絡(luò)課程基礎(chǔ)班的第一個視頻。

【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.

經(jīng)過老師的詳細分析，您對于AICPA-BEC考試內(nèi)容是否有了一定的了解呢？是否克服了寫作方面的障礙呢？正保會計網(wǎng)校祝您學(xué)習(xí)愉快，考試順利！

有意向報考的同學(xué)快快點擊下方“立即申請”按鈕，進行免費學(xué)歷評估，了解你是否滿足報考條件吧~