Exam Skills and Marking Criteria for Edexcel Year 10 Accounting | Edexcel 十年级会计答题技巧与评分标准

📚 Exam Skills and Marking Criteria for Edexcel Year 10 Accounting | Edexcel 十年级会计答题技巧与评分标准

Mastering Edexcel Year 10 Accounting is not just about knowing debits and credits; it is about understanding how examiners allocate marks and what they expect in each type of question. This article breaks down the essential exam techniques and marking criteria to help you turn your knowledge into high scores. We will explore command words, assessment objectives, and practical strategies for every section of the paper, from multiple choice to financial statements.

掌握Edexcel十年级会计不仅在于了解借方和贷方，更在于理解考官如何分配分数以及他们对每类题目的期望。本文将拆解关键的考试技巧与评分标准，帮助你把知识转化为高分。我们将探讨指令词、评估目标，以及试卷各个部分（从选择题到财务报表）的实用策略。

1. Understanding the Assessment Objectives | 理解评估目标

The Edexcel International GCSE (9-1) Accounting specification uses four Assessment Objectives (AOs) to mark every question. AO1 tests knowledge and understanding of accounting principles, terms, and procedures. AO2 requires you to apply this knowledge to familiar and unfamiliar situations, such as completing a cash book or preparing a ledger account. AO3 demands analysis, where you might compare financial information or explain the impact of a transaction. AO4 is evaluation, typically asking you to discuss advantages and disadvantages or recommend a course of action based on accounting data. Knowing which AO is being tested in each question helps you tailor your answer to the mark scheme.

Edexcel国际中学教育普通证书（9-1）会计考试使用四个评估目标（AO）来评阅每一道题。AO1测试对会计原则、术语和程序的知识与理解。AO2要求你把知识应用到熟悉和不熟悉的情境中，例如完成一本现金账簿或编制一个分类账户。AO3要求分析，你可能需要比较财务信息或解释一笔交易的影响。AO4是评估，通常要求讨论优缺点或根据会计数据推荐行动方案。知道每道题在测试哪个AO，能帮助你针对评分方案调整答案。

For example, a question asking you to ‘state the formula for gross profit margin’ is purely AO1. One saying ‘calculate the gross profit margin for the year’ is AO2. If it asks ‘explain how an increase in gross profit margin might affect the business’, it moves into AO3. A question starting with ‘assess whether the business should…’ is clearly AO4 and requires a reasoned judgement. Each AO carries different weightings: AO1 and AO2 together account for about 60% of the total marks, while AO3 and AO4 make up the remaining 40%. Therefore, you must practise not only accurate calculations but also the skills of explanation and evaluation.

例如，一道要求你“说出毛利率公式”的题目纯粹是AO1。如果说“计算本年度毛利率”，那就是AO2。如果问“解释毛利率提高对企业的可能影响”，它就进入了AO3。一道以“评估该企业是否应该……”开头的题目显然是AO4，需要有理有据的判断。各个AO的权重不同：AO1和AO2合计约占总分的60%，而AO3和AO4占剩下的40%。因此，你不仅要练习精准的计算，还要锻炼解释和评估的技能。

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2. Command Words: What Do They Mean? | 指令词：它们是什么意思？

Edexcel uses specific command words, and each signals exactly what the examiner wants. ‘State’ or ‘Give’ means provide a short, factual answer with no explanation needed. ‘Define’ requires a clear, precise meaning of an accounting term. ‘Calculate’ asks for a numerical answer; you must show your workings for method marks. ‘Prepare’ or ‘Complete’ tells you to draw up a financial statement or ledger account. ‘Explain’ requires a linked chain of reasoning showing cause and effect. ‘Analyse’ asks you to examine in detail, often using figures to support your points. ‘Assess’ or ‘Evaluate’ is the highest order, requiring a balanced argument with a final supported conclusion. Misreading the command word is a common source of lost marks.

Edexcel使用特定的指令词，每个词都明确指示考官的意图。‘State’或‘Give’意味着提供简单事实性的答案，无需解释。‘Define’要求给出会计术语清晰、准确的含义。‘Calculate’要求数字答案；你必须展示计算步骤以获得过程分。‘Prepare’或‘Complete’指示你编制一份财务报表或分类账户。‘Explain’需要一个展示因果关系的推理链条。‘Analyse’要求细致地审视，通常要用数字支持你的观点。‘Assess’或‘Evaluate’是最高要求，需要有平衡的论点以及一个有支撑的最终结论。误读指令词是常见的失分原因。

To practise, create a command word glossary from past papers. For a ‘define’ question on depreciation, write: ‘Depreciation is the systematic allocation of the cost of a non-current asset over its useful life.’ This matches AO1. For ‘calculate’ questions, always present your workings neatly and label them. When you see ‘assess’, think of a mini-debate: present the argument for, the argument against, and then a clear judgement. Remember, an ‘evaluate’ conclusion should not just repeat earlier points but should weigh them and pick a side based on the evidence provided in the scenario.

为了练习，可以从历年试卷中整理一个指令词词汇表。对折旧的‘define’题，写：“折旧是将非流动资产的成本在其使用寿命内进行系统分配。”这符合AO1。对于‘calculate’题，始终整洁地展示你的计算步骤并做好标注。当你看到‘assess’，要想到一场小型辩论：提出支持论点、反对论点，然后作出清晰的判断。记住，‘evaluate’的结论不应只是重复前面的观点，而应权衡各个方面，并根据情境提供的证据选择立场。

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3. Multiple Choice Questions: Strategies | 选择题策略

Paper 1 of the Edexcel Accounting exam contains multiple choice questions that cover the whole syllabus. Each correct answer earns one mark, and there is no negative marking. First, read the question stem and all four options carefully. Many distractors are designed to catch out common mistakes, such as reversing debits and credits or using the wrong accounting concept. Try to compute the answer yourself before looking at the choices; that way you are less likely to be tricked. If unsure, use elimination: cross out options that are clearly wrong, then select from the remaining ones.

Edexcel会计考试卷一包含覆盖整个大纲的选择题。每道题答对得一分，不扣分。首先，仔细阅读题干和所有四个选项。许多干扰项是为常见错误设计的，例如颠倒借方贷方或使用错误的会计概念。在看选项前，试着自己算出答案；这样你就不太可能被迷惑。如果不确定，就用排除法：划掉明显错误的选项，再从剩下的里面选择。

Time management is key: do not spend more than one minute per multiple choice question on your first pass. Circle the ones you are uncertain about and come back to them after finishing the rest of the section. Practice with topic-specific quizzes is vital. For instance, questions on the balance sheet equation (Assets = Liabilities + Equity) or on calculating net profit may appear frequently. Keep a list of formulas handy and revise them regularly. Remember that some questions test your knowledge of accounting procedures, such as which book of prime entry is used for credit sales (sales journal) or what document is issued to a credit customer (statement).

时间管理很关键：第一遍每道选择题不要花费超过一分钟。把不确定的圈出来，做完本节其余题目后再回来处理。通过分主题的小测验进行练习至关重要。例如，关于资产负债表等式（资产 = 负债 + 所有者权益）或净利润计算的题目可能频繁出现。手边准备公式清单并定期复习。记住，有些题目测试你对会计程序的知识，比如赊销应记入哪本原始账簿（销售日记账），或向赊销客户出具什么单据（对账单）。

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4. Numerical Calculations: Show Your Work | 数字计算：展示你的步骤

Calculation questions appear throughout both papers and can be worth several marks even if the final answer is wrong, provided your method is correct. Always write down your working step by step. For example, if you are asked to calculate cost of sales, show: opening inventory + purchases – purchase returns – closing inventory. Add labels like ‘£’ and state your final answer clearly. Use a calculator if allowed, but do not skip writing the process. Marks can be awarded for a correct formula, correct substitution, or correct intermediate step.

计算题在两份试卷中都有出现，即使最终答案错误，只要方法正确，仍可能得到几分。务必一步步写下你的计算过程。例如，如果要求计算销售成本，展示：期初存货 + 采购 – 采购退回 – 期末存货。加上‘£’之类的标注，并清晰写出最终答案。如果允许，使用计算器，但不要跳过书写过程。正确的公式、正确的代入或正确的中间步骤都可能得分。

When dealing with adjustments, such as accruals or prepayments, use T-accounts or structured workings. For example, to find an expense figure for the income statement, start with the trial balance figure, add any accrual, or subtract any prepayment. Label every line: ‘Trial balance figure’, ‘Add: Accrual at year end’, ‘Less: Prepayment at year end’. This not only secures method marks but also makes it easier to check your work and avoid careless errors. Edexcel mark schemes often award marks for the correct transfer of figures to a financial statement, so even if your calculation is slightly off, you can still earn subsequent marks if you use your own figure consistently.

处理应计或预付等调整时，使用T型账户或结构化的计算步骤。例如，要找出利润表中某项费用，可从试算表数字开始，加上应计，或减去预付。在每一行标注：‘试算表数字’、‘加：年末应计’、‘减：年末预付’。这不仅能确保方法分，也让你更容易检查并避免粗心错误。Edexcel的评分方案常对数字正确结转至财务报表给予分数，所以即使你的计算有一点偏差，只要统一使用自己的数字，后续步骤仍可得分。

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5. Double-Entry and Ledger Accounts | 复式记账和分类账

Double-entry is the core of accounting. You must be able to record transactions in ledger accounts using the principles of ‘debit the receiver, credit the giver’ for personal accounts, and ‘debit what comes in, credit what goes out’ for real accounts, though technically all accounts follow the accounting equation. For each transaction, identify which two accounts are affected and whether each increases or decreases. An increase in an asset is a debit, an increase in a liability or capital is a credit. Income and expenses follow: increase in income (credit), increase in expense (debit). Practice by writing the entries in T-accounts and labelling them with the date, details, and folio references.

复式记账是会计的核心。你必须能够根据原则将交易记入分类账：个人账户“借记接收方，贷记给予方”，实物账户“借记进来之物，贷记出去之物”，尽管从技术上讲，所有账户都遵循会计等式。对每笔交易，确定哪两个账户受影响，以及每个账户是增加还是减少。资产增加记借方，负债或资本增加记贷方。收入和费用遵循：收入增加（贷方），费用增加（借方）。通过在T型账户中做分录并标上日期、摘要和交叉索引来练习。

When preparing a ledger account in the exam, pay attention to the required format. Some questions ask for a continuous balance format, others ask for a T-account. Label the account name at the top, separate debit and credit sides, and bring down the closing balance correctly. For example, a bank account will have an opening balance b/d, receipts on the debit side, payments on the credit side, and a closing balance c/d carried down. After drawing the closing balance below the totals on the correct side, bring it down to the opposite side as the opening balance for the next period. Use ‘Bal b/d’ and ‘Bal c/d’ consistently. Marks are often deducted for missing dates or incorrectly placed balances.

在考试中编制分类账户时，注意所要求的格式。有些题目要求持续余额格式，有些要求T型账户。在顶端标注账户名称，分开借方和贷方，并正确结转期末余额。例如，银行存款账户会有期初余额b/d，收款记借方，付款记贷方，以及结转的期末余额c/d。在正确的一侧合计下方写出结转余额后，将其结转至相反一侧作为下期期初余额。统一使用‘Bal b/d’和‘Bal c/d’。缺少日期或余额位置错误常导致扣分。

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6. Trial Balance and Error Correction | 试算表和错误更正

The trial balance is a list of all ledger balances at a specific date. It checks the arithmetical accuracy of the double-entry system, but a balanced trial balance does not guarantee that no errors exist. Errors such as omission, commission, principle, compensating errors, original entry, and complete reversal do not affect the trial balance agreement. You need to know how to identify each type and correct them using a suspense account. A suspense account is created when the trial balance does not balance; the difference is temporarily placed there. In the exam, you may be asked to correct errors and then prepare a revised trial balance or show the suspense account.

试算表是某一特定日期所有分类账户余额的列表。它检查复式记账系统的算术准确性，但试算表平衡并不能保证没有错误。漏记、错记、原则性错误、抵消性错误、原始入账错误和完全颠倒等错误不影响试算表平衡。你需要知道如何识别每种错误，并使用暂记账户更正。当试算表不平衡时，会创建一个暂记账户；差额临时放入其中。考试中，可能要求你更正错误，然后编制修订后的试算表或展示暂记账户。

When solving error correction tasks, draw up a journal for each correction, showing the debit and credit entries needed. For example, if a payment of £200 for motor expenses was wrongly debited to motor vehicles, the correction journal would debit motor expenses £200 and credit motor vehicles £200. If the error involves the profit, you must also explain the effect on net profit. Errors that affect the trial balance difference will change the balance on the suspense account. After correcting all errors, the suspense account should close to zero. Always check that your corrected trial balance totals match.

解错误更正题时，为每项更正编写日记账分录，显示所需借记和贷记。例如，一笔200英镑的机动车费用被误记为机动车账户的借方，更正分录应为借记机动车费用200英镑，贷记机动车账户200英镑。如果错误影响利润，你还必须解释对净利润的影响。影响试算表差额的错误会改变暂记账户的余额。所有错误更正后，暂记账户应归零。务必检查修订后的试算表合计是否相等。

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7. Financial Statements: Income Statement | 财务报表：利润表

The income statement (profit and loss account) for a sole trader tests your ability to calculate gross profit, profit for the year, and apply adjustments. You must follow the exact format prescribed by Edexcel. Start with revenue, then cost of sales: opening inventory + purchases – purchase returns + carriage inwards – closing inventory. Gross profit = revenue – cost of sales. Then list other income, then expenses grouped properly (selling and distribution, administrative, and finance costs). Do not forget to adjust for accruals and prepayments in expenses, and for irrecoverable debts and allowance for doubtful debts. Finally, profit for the year = gross profit + other income – total expenses.

独资企业的利润表（损益表）测试你计算毛利、年度利润以及运用调整的能力。你必须遵循Edexcel规定的精确格式。以销售收入开始，然后是销售成本：期初存货 + 采购 – 采购退回 + 进货运费 – 期末存货。毛利 = 销售收入 – 销售成本。然后列出其他收入，再按类别归集费用（销售与配送费用、行政管理费用、财务费用）。不要忘记调整费用中的应计和预付，以及坏账和坏账准备。最后，年度利润 = 毛利 + 其他收入 – 总费用。

Common pitfalls include misclassifying carriage inwards (part of cost of sales) and carriage outwards (selling expense), failing to adjust inventory, or omitting the allowance for doubtful debts when calculating net trade receivables. Show your closing inventory adjustment as a credit to the income statement (added to cost of sales as a deduction). When preparing a full set of financial statements, handle the income statement first because the net profit figure is needed in the statement of financial position. Use plenty of space, and present figures in a clear, vertical format with appropriate headings. Examiners award marks for correct labels, subtotals, and final figures.

常见错误包括分类错误，比如进货运费（属销售成本）与销货运费（销售费用）混淆，未能调整存货，或在计算应收账款净额时遗漏坏账准备。将期末存货调整作为利润表贷项列示（作为销售成本的减项）。在编制整套财务报表时，先处理利润表，因为净利润数字需要用于财务状况表。留足空间，使用清晰、竖直的格式并配上合适的标题。考官会为正确的标签、小计和最终数字给分。

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8. Financial Statements: Statement of Financial Position | 财务报表：财务状况表

The statement of financial position (balance sheet) must show assets, liabilities, and equity in a specific order. Non-current assets come first, with cost, accumulated depreciation, and carrying amount. Current assets follow: inventory, trade receivables (less allowance for doubtful debts), other receivables, prepayments, cash at bank, and cash in hand. Then current liabilities: trade payables, other payables, accruals, bank overdraft, and short-term borrowings. Net current assets = current assets – current liabilities. Total assets less current liabilities = non-current assets + net current assets. Then deduct non-current liabilities to arrive at net assets. The capital section shows opening capital, plus profit for the year, less drawings, to give closing capital, which must equal net assets.

财务状况表（资产负债表）必须按特定顺序列示资产、负债和所有者权益。先是非流动资产，包括成本、累计折旧和账面净值。然后是流动资产：存货、应收账款（减去坏账准备）、其他应收款、预付账款、银行存款和库存现金。接着是流动负债：应付账款、其他应付款、应计费用、银行透支和短期借款。净流动资产 = 流动资产 – 流动负债。总资产减流动负债 = 非流动资产 + 净流动资产。然后减去非流动负债得出净资产。资本部分显示期初资本，加上年度利润，减去提款，得出期末资本，此数必须等于净资产。

Many students forget to deduct the allowance for doubtful debts from trade receivables on the face of the statement. The allowance is not shown separately; only the net figure appears in current assets. Similarly, accruals and prepayments are shown separately in current liabilities and current assets, not netted off against the relevant expense. The closing inventory figure also appears as a current asset. Remember that the statement of financial position is as at a single date, unlike the income statement which covers a period. Double-underline the final totals on both sides of the capital section and the net assets. A beautifully presented statement of financial position earns marks for presentation.

许多学生忘记在报表上从应收账款中减去坏账准备。准备不单独列示；只有净额出现在流动资产中。同样，应计和预付分别在流动负债和流动资产中单独列示，不与相关费用相抵。期末存货数字也作为流动资产出现。记住，财务状况表是截至某一日期的报表，与覆盖一段期间的利润表不同。在资本部分和净资产的最终合计下画双下划线。一份呈现精美的财务状况表能挣得表述分。

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9. Analysis and Interpretation: Ratios | 分析和解释：比率

Ratio analysis questions combine AO2 (calculation) and AO3 (interpretation). The key profitability ratios are gross profit margin = (gross profit ÷ revenue) × 100, and profit for the year margin = (profit for the year ÷ revenue) × 100. Liquidity ratios include current ratio = current assets : current liabilities, and quick ratio = (current assets – inventory) : current liabilities. Efficiency ratios like trade receivables collection period and trade payables payment period may also be tested. Always state your formula, substitute figures, compute, and express in the correct format (percentage, ratio, or days). Round appropriately as instructed.

比率分析题结合了AO2（计算）和AO3（解释）。关键的盈利能力比率有：毛利率 = (毛利 ÷ 销售收入) × 100，年度利润率 = (年度利润 ÷ 销售收入) × 100。流动性比率包括：流动比率 = 流动资产 : 流动负债，速动比率 = (流动资产 – 存货) : 流动负债。应收账款回收期和应付账款支付期等效率比率也可能考到。始终写出公式，代入数字，计算，并以正确的形式表达（百分比、比率或天数）。按题目要求合理取整。

Don’t just calculate; you must analyse what the numbers mean. For example, if the gross profit margin has fallen, you could explain possible reasons: increased cost of sales due to supplier price rises, selling goods at a discount, or theft of inventory. Then link this to the business’s decisions. A low current ratio might indicate liquidity problems, but could be acceptable in a business with fast inventory turnover. Use the scenario information to support your analysis. For AO4 evaluation, you might be asked to assess whether a business should take out a loan. Compare ratios before and after the loan, discuss advantages (expansion) and drawbacks (interest burden, risk), and recommend based on calculated figures.

不要只计算，你必须分析数字的含义。例如，如果毛利率下降，你可以解释可能的原因：供应商涨价导致销售成本增加，折价销售商品，或者存货被盗。然后将此与企业的决策联系起来。流动比率低可能表明流动性问题，但对于存货周转快的企业来说或许可以接受。利用情境信息来支持你的分析。对于AO4评估，你可能会被要求评估一家企业是否应该贷款。比较贷款前后的比率，讨论优点（扩张）和缺点（利息负担、风险），并根据计算结果提出建议。

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10. Ethical and Scenario-Based Questions | 道德和情境题

Modern Edexcel papers include scenarios that test your understanding of accounting ethics, sustainability, and the role of the accountant. You might be asked to comment on a situation where a manager wants to manipulate profit by overvaluing inventory or delaying the recording of expenses. Apply accounting concepts such as prudence (anticipate no profit, provide for all possible losses) and consistency. A good answer explains why the proposed action is unethical, refers to the relevant accounting principle, and states the correct treatment. For example, closing inventory must be valued at the lower of cost and net realisable value; deliberately overstating inventory violates prudence and accruals concepts.

现代Edexcel试卷包含测试你对会计道德、可持续性以及会计师角色的理解的情境题。你可能会被要求对经理想通过高估存货或推迟费用记录来操纵利润的情况发表看法。运用审慎性（不预计利润，而为所有可能的损失作准备）和一致性等会计概念。好的回答要解释为什么提议的行为不道德，援引相关会计原则，并陈述正确的处理方法。例如，期末存货必须按成本与可变现净值孰低计价；故意高估存货违反审慎性和应计概念。

Another common theme is the ethical use of technology and confidential data. Accountants must not share client information without consent. When asked ‘What should the accountant do?’, use a structured approach: identify the ethical issue, refer to a professional principle (confidentiality, integrity), consider the consequences, and recommend the proper course of action. Use evidence from the case study. Also be ready to discuss how an accounting system can be improved to prevent fraud, such as segregation of duties, regular bank reconciliations, and authorisation procedures. These questions often carry high AO4 marks and require balanced reasoning.

另一个常见主题是技术和机密数据的合乎道德使用。会计师未经同意不得分享客户信息。当被问及‘会计师应该怎么做？’时，使用结构化方法：识别道德问题，引用专业原则（保密性、诚信），考虑后果，并推荐正确的行动方案。引用案例研究中的证据。还要准备好讨论如何改进会计系统以防止舞弊，例如职责分离、定期银行对账和授权程序。这些题目常带有较高的AO4分值，要求平衡推理。

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11. Time Management and Paper Strategy | 时间管理与试卷策略

The Edexcel Accounting papers have strict time limits: Paper 1 (1 hour 30 minutes for questions worth 100 marks) and Paper 2 (2 hours for 100 marks). This gives you roughly 1.8 minutes per mark on Paper 2 and less on Paper 1. Use the mark allocation as a guide to how long to spend. For a 4-mark calculation, spend about 7 minutes. For a 12-mark ‘assess’ question, allocate around 22 minutes. Read through the entire paper at the start and identify questions you feel confident about; answer those first to secure marks and build confidence. Leave the highest-order evaluation questions for later to ensure you have enough time for deep thinking.

Edexcel会计试卷有严格的时间限制：卷一（1小时30分钟，总分100分）和卷二（2小时，总分100分）。这大致意味着卷二每分有1.8分钟，卷一更少。使用分值作为时间分配的指南。对于一道4分的计算题，花约7分钟。对于一道12分的‘评估’题，分配约22分钟。一开始通读整份试卷，确定自己有信心的题目；先做这些题以确保得分并建立信心。把最高阶的评估题留到后面，确保有足够时间深入思考。

During the exam, keep an eye on the clock but don’t obsess over it. If you get stuck on a calculation, leave a clear space and move on. You can always return. For financial statement questions, set up your layout before filling in numbers. If the question gives a trial balance, first tick off items that go directly to the income statement or statement of financial position. Then handle adjustments methodically. Allow 5–10 minutes at the end for checking: recalculate subtotals, verify that the statement of financial position balances, and re-read instructions to ensure you haven’t missed any parts. Never leave an answer blank; even an incomplete attempt can gain marks.

考试期间，留意时间但不要过于纠结。如果计算卡壳，留出空白，继续前进。总可以回头再做。对于财务报表题，先搭好格式框架再填入数字。如果题目提供了试算表，首先勾出直接进入利润表或财务状况表的项目。然后有条理地处理调整。最后留出5–10分钟检查：复算小计，验证财务状况表是否平衡，重新读一遍说明以确保没有遗漏任何部分。绝不要留空白；即使不完全的尝试也能得分。

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12. Common Pitfalls and How to Avoid Them | 常见错误与如何避免

One of the most frequent mistakes is confusing debit and credit rules for different types of accounts. To avoid this, memorise the mnemonic ‘DEAD CLIC’: Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital. Another error is not reading the scenario details thoroughly, leading to omitting an adjustment like depreciation or a prepayment given in the additional information. Always highlight adjustments in the question booklet and tick them off once you have dealt with them. Many students also lose marks by presenting financial statements in a horizontal format when a vertical format is required; check the exam instructions.

最常见的错误之一是混淆不同类型账户的借贷规则。为避免此，记住助记法‘DEAD CLIC’：借记增加费用（Expenses）、资产（Assets）、提款（Drawings）；贷记增加负债（Liabilities）、收入（Income）、资本（Capital）。另一个错误是没有细读情境细节，导致遗漏补充信息中给出的诸如折旧或预付等调整。始终在问题册中高亮这些调整，并在处理完一项后勾掉。很多学生还因用水平格式呈报财务报表而失分，而题目要求垂直格式；要查考卷说明。

Another pitfall is providing a descriptive answer when a numeric answer is required, or vice versa. For example, if you are asked to ‘calculate the net profit’, you must provide a figure, not a definition. Contrarily, if asked to ‘explain the effect on the statement of financial position’, do not just show the journal entry; you must state whether assets or liabilities increase or decrease. Finally, sloppy figure work loses method marks. Always show workings, even if you think they are simple. Use a ruler to draw lines in ledger accounts and statements, and ensure your writing is legible. Practising under timed conditions is the best way to eliminate these habits.

另一个易犯错误是需要数字答案时给出描述性回答，反之亦然。例如，如果要求你‘计算净利润’，必须提供数字，而非定义。相反，如果要求‘解释对财务状况表的影响’，不要只写出日记账分录；必须说明资产或负债是增加还是减少。最后，潦草的数字作业会丢失过程分。始终展示计算过程，即使你认为很简单。在分类账和报表中用尺子画线，确保字迹清晰。计时练习是克服这些习惯的最好方法。

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Published by TutorHao | Accounting Revision Series | aleveler.com

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