要让学生掌握一些科学的记忆方法,提高学生的记忆能力。 　　1.编制记忆口诀法。 　　如讲黄河流经的省级行政区,用“青川甘宁内蒙古,闪进(陕晋)豫鲁”,而讲长江流经的省级行政区,用“青藏穿(川)滇鱼(渝),扼(鄂)湘赣,挽(皖)苏沪”,学生容易记住,并且长时不忘。 　　2.归纳记忆法。 　　即引导学生把记忆材料与其相互联系的材料结合起来进行归纳。例如:我国地理的一条重要的地理分界线:秦岭和淮河,它是我国一月0摄氏度等温线、800毫米等降水量线经过的地方,还是暖温带和亚热带的分界线、湿润区和半湿润区的分界线,等等,这样对提高记忆十分有益。 　　3.利用绘图、形象记忆法。 　　如讲新疆地形特征“三山夹两盆”,就可以先画个三角形,然后在这个三角形中画上三条山脉和两个盆地,并注上名称,不要求学生画得多好,主

成了，计算有时也是这样。移位“凑整”是指根据算式的特点，通过移动数的位置来进行“凑整”。 　　3、定律：“凑整” 　　像乘法口诀一样，定律、规律、法则都是前人给我们创造和积累的财富，我们可以直接拿来使用，这样可以节省我们很多的时间。定律“凑整”指在计算中运用我们平时学过的一些定律、规律和法则进行“凑整”。 　　例：计算 364+72+46+128 378-57-43 482-(39+82) 　　在加法计算中我们可以运用加法的交换律和结合律进行“凑整”，使运算简单、迅速。如64+72+46+128=(364+46)+(72+128)=400+200=600 在减法中有这样的性质：从某数中连续减去几个数，等于从这个数中减去几个减数的和，如：378-57-43=378-(57+43)=378-100=278;同样，如果从一个数中减去几个数的和，也等于从这个数中连续减去这几个数，如：482-(39+82)=482-82-39=400-39=361。 　　4、拆数“凑整” 　　平时同学们一定借过别人的东西，也借过东西给别人，正因为同学们互帮互助才有了我们的团结和友谊。计算有时也会有借数的过程，但算式中要想借数得先把一些数拆开。拆数“凑整”指拆算式中的一个数或两个数，通过加减来进行凑整。 　　“凑整”的方法很多，自己要根据具体的题目灵活选择合适的方法，快速准确地进行速算。 　　五、拓展问题领域，重构知识体系 　　在主动探究、归纳总结的基础上，让学生运用所理解的知识来解决一些实际问题，使学生进一步巩固对新知识的理解和掌握。同时和原有认知结构中的相关知识相互作用，把新知识纳入到已

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. The following government policies can be used to expand or slow down the level of economic activity. 1 Taxation 2 Public expenditure Which of the following combinations of policy would maximise expansion of the economy? A Increase 1 and increase 2 B Increase 1 and reduce 2 C Reduce 1 and increase 2 D Reduce 1 and reduce 2 Answer： C Increasing taxation leaves individuals with less disposable income for expenditure within the economy thereby slowing  economic activity. The same effect is caused by a reduction in government expenditure. Therefore economic activity can be  stimulated by reducing taxation and increasing government expenditure. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过1 Taxation 2 Public expenditure Which of the following combinations of policy would maximise expansion of the economy? A Increase 1关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 学ACCA能收获哪些实用专业技能？  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Which of the following is data protection legislation primarily designed to protect? A All private individuals and corporate entities on whom only regulated data is held B All private individuals on whom only regulated data is held  C All private individuals on whom any data is held Answer： B Data protection legislation is formulated to protect the interests of data subjects who are private individuals. Not all data is regulated. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 【考试攻略】最全ACCA笔考攻略（超详细） ACCA、CFA、FRM三种高逼格证书，我到底应该考哪个？  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Linh owns a busy restaurant. She has had complaints from regular customers about diners failing to control their noisy and unruly children, which is spoiling their dining experiences. Which of the following courses of action would be regarded as a pluralist solution to this problem? A Setting aside a separate section of the restaurant for families with children  B Not accepting bookings from families with children  C Advising customers that the restaurant is a family restaurant before they book D Taking no action, assuming that those who complain will always be a minority Answer： A The pluralist solution is to cater for the needs of more than one stakeholder group without seriously compromising the interests of any individual group. Therefore setting aside a special area for families with children while having an adults only section would achieve this. The other options involve adversely affecting the rights of one or other group of stakeholders in some way. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 学ACCA能收获哪些实用专业技能？  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Neill works as the procurement manager of JL Company, a large services company. Information provided by Neill is most relevant to which of the following elements of the marketing mix? A Physical evidence B Distribution (or place) C Price  D Processes Answer： C Information on purchase costs of finished goods or raw materials is important in establishing the price of a product. In terms of the marketing mix, this information is most relevant to the price element as prices should be set at least to cover cost and give an acceptable level of profit. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 五矿证券风控、信评、法律等招聘，CFA、FRM及CPA资格者优先 ACCA会员权利 & 义务知多少  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. The following are sanctions used against companies for potentially unlawful actions: 1 Investigation of its financial affairs by a government department or agency 2 Imposition of a fine by the government’s company registration body  3 Refusal of the external auditor to sign the financial accounts 4 Suspension of dealings in securities by the stock exchange  Which of the above are the consequences of a listed company failing to file its accounts? A 1 and 2 B 1 and 3 C 2 and 4 D 3 and 4 Answer： C The normal sanctions in such a case is that fines are imposed on companies by the registration body of the company and, where listed, the company may be delisted by the stock exchange authorities. Although the option wasn’t included, sanctions against responsible directors may also be imposed.  ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA准考证打印（附教程） 5大ACCA学习利器！  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Which of the following is a purpose of the International Federation of Accountants? A Agreement of legally binding financial reporting standards across all member accountancy organisations B Prevention of international financial crimes, such as money laundering and insider dealing C Promotion of ethical standards in all member organisations  D Development of universally applicable detailed rules to deter inappropriate behaviours Answer： C IFAC has no legal powers against businesses, nor does it set financial reporting standards. It is an accounting association member body which promotes educational and ethical standards of behaviour amongst its member bodies, through a code of ethics and behaviour, but does not prescribe detailed rules on this. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 五矿证券风控、信评、法律等招聘，CFA、FRM及CPA资格者优先 ACCA会员权利 & 义务知多少  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. In order to ensure that the policies of an organisation are consistent with the public interest, on which of the  following should the directors of a company focus? A The long-term welfare of the shareholders B Compliance with legal requirements and codes of governance C The collective well-being of stakeholders  Answer： C The board of directors are responsible for the well being of a wide group of constituencies, including shareholders, but also employees and other internal, external and connected stakeholders. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA准考证打印（附教程） 5大ACCA学习利器！  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. The following are examples of business information: (1) Annual forecasts of revenues and costs for a department  (2) Product development plans for the next 2–3 years (3) Targets agreed by key managers at their performance appraisal interviews  Which of the above would be classified as tactical information? A 1, 2 and 3 B 1 and 3 only C 2 and 3 only Answer： B Annual targets and management forecasts from performance appraisals indicate medium term planning horizons which are  both tactical in nature, whereas product development plans for 2–3 years are longer term strategic objectives. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA F1科目考试重点，必看！ ACCA会员权利 & 义务知多少