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. In relation to employee selection, which type of testing is most appropriate for assessing the depth of knowledge  of a candidate and the candidate’s ability to apply that knowledge? A Intelligence testing B Competence testing  C Psychometric testing Answer： B As the test is needed to test specific skills, competence testing is most appropriate. Intelligence and psychometric tests are intended to assess innate ability or psychological traits, which are more general. 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  

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  

顾着向前赶，忘了巩固已学知识，虽然老师讲的时候他们也记住了，可是随着时间的流逝，很多知识也随之遗忘了。对于所学的东西，没有能及时安排复习的时间，结果等到考试前他们想复习的时候，学习的内容已经完全遗忘了。所以他们又得花原来同样甚至是几倍的时间重新学习(原本只需花很少的时间)，这就很浪费时间和精力了。 　　在复习环节上，周珊珊小朋友的方法很值得我们学习和借鉴。她每次复习的时候总是采用尝试回忆的方法把所要掌握内容一一罗列，对于所列的问题能完整、准确、顺畅回答出来的算通过，若不能通过再去仔细看书，并在相应的问题上标明记号。而且她在课上回答老师的问题时尽量用自己的语言来表达同样的意思，她说用自己的话来再现，会改善对材料的理解。 　　单单是用老师的话或者课本上的话通常还停留在"别人的"语言形式上，而要想对材料理解得更好，就必须用"自己的语言"把它表述出来。 　　复习是一个自我监督、自我巩固的过程，这跟以后的知识吸收有着很密切的联系。稳扎稳打，省时高效，监督反馈，了然于胸--这是复习的一个重要原则。在课堂上如果老师提到以前的知识点，自己要翻书才能理解，那就是复习没课做好的结果。只有复习工作做得好，才能加快前进的速度。 　　总之，预习--学习--复习，这是一个必要的循环过程。没有预习，就不能听懂老师所讲的内容;不好好听讲，就不能把握知识要点;课后不复习，知识就不能得到及时有效的巩固。希望以上沪江小编分享的学习方法能充分应用学习中，从而提升自己的学习效果。

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！