Year 10 Cambridge Accounting: Learning Resources Recommendations and Usage Guide | Year 10 剑桥会计：学习资源推荐与使用指南

📚 Year 10 Cambridge Accounting: Learning Resources Recommendations and Usage Guide | Year 10 剑桥会计：学习资源推荐与使用指南

Starting your Year 10 Cambridge Accounting course is an exciting step into the world of financial records, business decisions, and real-world problem-solving. The Cambridge IGCSE Accounting syllabus (0452) builds a strong foundation in double-entry bookkeeping, financial statements, and analysis techniques. However, having the right resources and knowing how to use them effectively can make the difference between just passing and truly mastering the subject. This guide will walk you through a carefully curated set of textbooks, online platforms, video channels, practice tools, and study strategies specifically designed for Year 10 learners. Each recommendation is paired with a practical usage tip to help you study smarter, not just harder.

开启 Year 10 剑桥会计课程，意味着你迈入了财务记录、商业决策和现实问题解决的世界。剑桥 IGCSE 会计教学大纲（0452）为复式记账、财务报表和分析技巧打下了坚实的基础。然而，拥有正确的学习资源并知道如何有效使用它们，将决定你是仅仅通过考试还是真正掌握这门学科。本指南将为你梳理一套精心挑选的教材、在线平台、视频频道、练习工具和学习策略，专门针对 Year 10 学生设计。每条推荐都配有实用使用建议，帮助你更聪明地学习，而不仅仅是更努力。

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1. Understanding the Syllabus and Assessment Objectives | 理解教学大纲与评估目标

The first resource every Year 10 accounting student must study is the official Cambridge IGCSE Accounting syllabus document (available on the Cambridge International website). It outlines all the topics you need to learn, such as the accounting equation, source documents, ledger accounts, trial balance, and final accounts for sole traders. More importantly, it explains the assessment objectives: AO1 Knowledge and understanding, AO2 Application, and AO3 Analysis and evaluation. By reading the syllabus carefully, you can see exactly what examiners expect from you in multiple-choice questions, structured written papers, and the alternative to coursework.

每位 Year 10 会计学生必须研读的第一份资源，就是剑桥 IGCSE 会计官方教学大纲文件（可在剑桥国际官网获取）。它列出了你需要学习的所有主题，例如会计等式、原始凭证、分类账、试算平衡表以及独资经营者的最终财务报表。更重要的是，它解释了评估目标：AO1 知识与理解、AO2 应用以及 AO3 分析与评价。仔细阅读大纲后，你就能清楚地知道考官在选择题、结构化笔试题和替代课程作业的考试中对你有什么期望。

Print out the syllabus checklist and tick off each learning outcome as you cover it in class or during revision. This transforms the syllabus into an active progress tracker. For example, under ‘Accounting procedures’, you can mark off ‘prepare ledger accounts and post transactions’ once you have practised it. Keep this checklist visible on your study wall to stay motivated and focused on gaps in your knowledge.

把大纲检查清单打印出来，每学完一个学习目标就在上面打勾，这样大纲就变成了一个动态的进度跟踪器。例如，在“会计程序”下，你可以勾掉“编制分类账并过账交易”，一旦你练习过就可以标记。把这张检查清单贴在书桌前的墙上，能让你保持动力，并清楚看到自己的知识漏洞。

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2. Core Textbooks and Study Guides | 核心教材与学习指南

A reliable textbook is the backbone of your accounting study. The most widely recommended title is ‘Cambridge IGCSE and O Level Accounting’ by Catherine Coucom (Hodder Education), which is endorsed by Cambridge International. It presents concepts in clear language, includes worked examples, and offers plenty of graded exercises. Another excellent choice is ‘Cambridge IGCSE Accounting Student’s Book’ by David Horner (Collins), known for its concise explanations and real-life business scenarios. For students who prefer a more step-by-step approach, ‘Frank Wood’s Business Accounting IGCSE Edition’ remains a classic, though it must be aligned with the current syllabus topics.

一本可靠的教材是你会计学习的支柱。最受广泛推荐的是 Catherine Coucom 编写的《剑桥 IGCSE 与 O Level 会计》（Hodder Education 出版），该书已获剑桥国际认可。它用清晰的语言讲解概念，提供了解题范例和大量分级练习。另一个绝佳选择是 David Horner 的《剑桥 IGCSE 会计学生用书》（Collins 出版），以其简明的解释和真实的商业场景著称。对于喜欢循序渐进方式的学生，《Frank Wood 商业会计 IGCSE 版》依然是经典，但使用时需要对照现行大纲主题。

Do not just read the textbook passively. Use the ‘see, do, review’ method: read a worked example (see), cover it and attempt the question yourself (do), then compare your answer with the model solution (review). Also, complete the end-of-chapter questions under timed conditions. Many textbooks now come with digital access codes for online resources like auto-marked quizzes—make sure to activate these for immediate feedback on your progress.

不要只是被动地阅读教材。采用“看、做、查”方法：先看一个解题范例（看），然后遮住答案自己尝试作答（做），最后将你的答案与标准答案对比（查）。同时，在计时条件下完成章末练习题。如今许多教材都附带数字访问码，可登录在线资源获得自动批改测验——务必激活这些功能，以便立即获得学习进度反馈。

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3. Online Learning Platforms and Websites | 在线学习平台与网站

Several online platforms are specifically tailored to Cambridge IGCSE Accounting. SaveMyExams offers topic-wise revision notes, summary diagrams, and over 1,000 exam-style questions with model answers. ZNotes provides high-quality, concise summary notes written by top students and reviewed by teachers—it is completely free and updated regularly. Physics & Maths Tutor, despite its name, has a dedicated accounting section with past paper compilations by topic, which is invaluable for targeted practice. Additionally, the TutorHao website offers bilingual learning materials and step-by-step video walkthroughs in English and Chinese, ideal for EAL learners.

有几个在线平台专为剑桥 IGCSE 会计量身打造。SaveMyExams 提供按主题分类的复习笔记、汇总图表和超过 1000 道考试风格题目并附标准答案。ZNotes 提供由高分学生编写、教师审核的高质量简洁总结笔记——完全免费且定期更新。Physics & Maths Tutor 尽管名字叫物理数学导师，但设有专门的会计板块，包含按主题汇编的历年真题，对针对性练习极有价值。此外，TutorHao 网站提供中英双语学习材料和逐步视频解析，特别适合英语非母语的学习者。

When using online notes, resist the temptation to simply read them. Instead, convert the key points into mind maps or flash cards using the same platform’s interactive tools. For SaveMyExams, attempt the ‘easy’ and ‘medium’ questions first to build confidence, then move to ‘hard’. Set a target to complete at least three topic-based past paper quizzes per week and track your scores on a simple spreadsheet. This data will reveal your weakest areas long before the exam.

使用在线笔记时，要克制仅仅阅读的冲动。可以借助同一平台的互动工具，将关键点转化为思维导图或闪卡。对于 SaveMyExams，先尝试“简单”和“中等”题目以建立自信，然后再攻克“困难”题。设定目标，每周至少完成三套按主题划分的历年真题测验，并用简单的电子表格记录得分。这些数据会在考试前很久就揭示出你最薄弱的环节。

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4. Video Tutorials and YouTube Channels | 视频教程与 YouTube 频道

Visual learners often find video explanations easier to grasp. The ‘Accounting Stuff’ YouTube channel is outstanding for Year 10 students: it breaks down topics like debits and credits, ledger balancing, and income statements with colourful animations and real-world analogies. For syllabus-specific content, ‘Cambridge Accounting with Mr. Anwar’ walks through past paper solutions step by step. The ‘TutorHao Official’ channel features bilingual (English-Chinese) playlists covering every chapter of the Cambridge IGCSE Accounting syllabus, which is especially helpful when a term like ‘accruals’ or ‘provision for doubtful debts’ feels abstract in your second language.

视觉型学习者往往觉得视频讲解更容易理解。YouTube 频道 ‘Accounting Stuff’ 对 Year 10 学生非常出色：它用色彩鲜艳的动画和现实世界的类比，分解了借贷记录、分类账平衡、利润表等主题。针对大纲的特定内容，’Cambridge Accounting with Mr. Anwar’ 逐步讲解历年真题的解答。’TutorHao Official’ 频道提供中英双语播放列表，覆盖剑桥 IGCSE 会计大纲的每一章，当“应计项目”或“坏账准备”等术语在你第二语言中显得抽象时，这格外有帮助。

The most effective use of video is active, not passive. Before watching a tutorial on ‘control accounts’, try to write down everything you remember about the topic in 2 minutes. Then watch the video with a notebook, pausing every 5 minutes to summarise what you’ve learned in your own words. After the video, attempt a related practice question immediately. This ‘pre-test, watch, apply’ technique significantly boosts retention compared to simply watching videos back-to-back.

最有效的使用视频方式是主动的，而非被动的。在观看关于“统制账户”的教程前，先花两分钟写下你对该主题记忆中的所有内容。然后一边看视频一边记笔记，每五分钟暂停一次，用自己的话总结所学的内容。视频结束后，立刻尝试做一道相关的练习题。这种“前测、观看、应用”的技巧，相比连续观看视频，能显著提高记忆效果。

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5. Practice Question Banks and Workbooks | 练习题集与练习册

Accounting is a skill subject; you cannot learn it by reading alone. A dedicated workbook is essential. The ‘Cambridge IGCSE Accounting Workbook’ by Coucom and Duke is matched to the textbook chapter by chapter and includes calculation grids, journal entry drills, and three-column cash book exercises. For additional practice, the ‘IGCSE Accounting Question Bank’ from Cambridge University Press provides over 400 questions with varying difficulty levels. Many teachers also recommend the ‘Multiple Choice Questions for IGCSE Accounting’ booklet because Section A of Paper 1 requires rapid, accurate responses.

会计是一门技能学科；仅靠阅读是学不会的。专用的练习册必不可少。Coucom 和 Duke 合编的《剑桥 IGCSE 会计练习册》与教材章节一一对应，包含计算表格、日记账练习和三栏式现金簿习题。作为补充练习，剑桥大学出版社的《IGCSE 会计题库》提供超过 400 道难度不一的题目。许多老师还推荐《IGCSE 会计选择题》小册子，因为试卷一的 A 部分要求快速而准确地作答。

Adopt a ‘daily drill’ habit. Even 15 minutes of repetitive ledger posting, such as recording sales, purchases, and returns, will make these actions automatic by exam day. Use a blank sheet of paper folded into columns to practise T-accounts without any printed template—this mimics exam conditions. When marking your work, use a red pen to write the correct entry beside your mistake, but more importantly, add a one-sentence explanation in your own words of why the error occurred. This error journal is a powerful revision tool in itself.

养成“每日一练”的习惯。哪怕每天只用 15 分钟重复过账练习，比如记录销售、采购和退货，这些操作到考试时就会变得自动化。用一张白纸折成栏式，在没有印刷模板的情况下练习 T 型账户——这模拟了考试的真实条件。批改作业时，用红笔在错误旁写出正确分录，但更重要的是，用自己的话写一句话解释错误为何发生。这本错题日志本身就是强大的复习工具。

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6. Past Papers and Mark Schemes | 历年真题与评分标准

Cambridge IGCSE Accounting past papers are the most valuable resource in the final stages of revision. Papers from 2020 onwards reflect the current syllabus (0452) structure, but older papers (from 2014) are still useful for core topics like double-entry, depreciation, and bank reconciliations. The official Cambridge website and platforms like PapaCambridge host these papers along with mark schemes and examiner reports. Examiner reports are gold mines—they explain exactly where past candidates lost marks and clarify common misinterpretations. For example, many students fail to label the ‘Gross profit’ line in an income statement, losing an easy mark.

剑桥 IGCSE 会计历年真题是复习最后阶段最有价值的资源。2020 年及以后的试卷反映了现行大纲（0452）的结构，但更早的试卷（2014 年起）对复式记账、折旧、银行对账等核心主题仍然有用。剑桥官网以及 PapaCambridge 等平台提供这些试卷以及评分标准和考官报告。考官报告是金矿——它们准确解释了过去的考生在哪里丢分，并澄清了常见的误解。例如，许多学生没有在利润表中标注“毛利润”一行，从而丢掉了容易到手的分数。

When using past papers, always simulate real exam conditions: no notes, a silent room, and strict timing of 1 hour 45 minutes for structured papers. After marking, create a ‘3-column analysis’ on a spreadsheet: Topic, My Mark, Examiner’s Tip. Under ‘Topic’, write ‘Depreciation – straight line method’; under ‘My Mark’, note how many points you scored out of the allocated marks; under ‘Examiner’s Tip’, capture insights from the mark scheme like ‘must show workings in brackets’. Over time, this spreadsheet reveals patterns and turns every mistake into a specific action point.

使用历年真题时，一定要模拟真实考试环境：不能看笔记，房间安静，结构化试卷严格计时 1 小时 45 分钟。批改后，在电子表格上创建一个“三栏分析”：主题，我的得分，考官建议。在“主题”下写“折旧 – 直线法”；在“我的得分”下记录你在满分中拿到了多少分；在“考官建议”下，抓住评分标准中的要点，比如“必须将计算过程写在括号里”。长此以往，这份表格能揭示规律，并将每个错误转化为具体的改进方向。

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7. Flashcards and Memory Aids | 闪卡与记忆辅助工具

Accounting has many definitions, formats, and rules that must be memorised. Flashcards are ideal for drilling the definitions of key terms such as ‘trade receivables’, ‘trade payables’, ‘going concern’, and ‘accruals concept’. They are also perfect for remembering the pro forma layouts for income statements and statements of financial position. Digital options like Quizlet and Anki allow you to create sets with both English and Chinese cues, and their spaced repetition algorithms ensure you review concepts just before you would naturally forget them.

会计有许多必须记住的定义、格式和规则。闪卡非常适合操练关键术语的定义，如“应收账款”“应付账款”“持续经营”“应计概念”等。它们也非常适合记住利润表和资产负债表的模版格式。像 Quizlet 和 Anki 这样的数字化选择允许你创建带有中英文提示的卡片集，而且它们的间隔重复算法能确保你在即将自然遗忘之前再次复习这些概念。

Do not limit flashcards to words—include mini-questions on one side and full solutions on the other. For example: ‘Prepare the journal entry for writing off a bad debt $500.’ The reverse shows: ‘Dr Bad debts $500, Cr Trade receivables $500.’ On a separate ‘mnemonic card’, create memory hooks: ‘DEAD CLIC’ to remember that Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital. Review these cards for 5 minutes at the start and end of each study session for maximum retention.

不要将闪卡仅限于文字——可以一面写小问题，另一面写完整解答。例如：“编制核销坏账 500 美元的日记账分录。”背面显示：“借记坏账 500 美元，贷记应收账款 500 美元。”另外可以制作“助记卡片”，创建记忆钩子：用 ‘DEAD CLIC’ 来记住借方增加费用（Expenses）、资产（Assets）、提款（Drawings）；贷方增加负债（Liabilities）、收入（Income）、资本（Capital）。每次学习开始和结束时花 5 分钟复习这些卡片，就能获得最佳的记忆保持效果。

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8. Note-Taking and Revision Techniques | 笔记与复习技巧

Good notes transform a messy textbook into a personalised revision guide. The Cornell note-taking system works particularly well for accounting: draw a vertical line about 6 cm from the left edge, take detailed notes in the right column during class, and write key terms or questions in the left column within 24 hours. At the bottom, summarise the entire page in two sentences. For process-heavy topics like bank reconciliation, a flowchart is far more effective than paragraphs. Draw a step-by-step diagram: 1. Compare cash book and bank statement, 2. Circle unrecorded items, 3. Update cash book, 4. Prepare reconciliation statement.

好的笔记能将凌乱的教材转变为个性化的复习指南。康奈尔笔记法对会计尤其有效：在页面左侧约 6 厘米处画一条竖线，上课时在右侧栏做详细笔记，24 小时内在左侧栏写下关键词或问题。在页面底部，用两句话概括整页内容。对于像银行对账这样流程复杂的主题，流程图远比段落文字有效。画一个分步图：1. 对照现金簿和银行对账单；2. 圈出未记录项目；3. 更新现金簿；4. 编制对账表。

After each topic, create a one-page ‘concept map’ linking all subtopics. For instance, around ‘Control Accounts’ write bubbles for ‘Sales ledger control’, ‘Purchases ledger control’, ‘Contra entries’, and ‘Reconciliation with ledgers’. Use colour coding: blue for definitions, green for formulas, red for common mistakes. Weekly, spend 30 minutes re-teaching a concept to an empty chair or a study partner—this ‘Feynman technique’ instantly reveals whether you truly understand the material or have just memorised it.

每学完一个主题，就制作一页“概念图”，把所有子主题联系起来。例如，围绕“统制账户”，写上“销售分类账统制账户”“采购分类账统制账户”“抵消分录”“与分类账的核对”等气泡。用颜色编码：蓝色表示定义，绿色表示公式，红色表示常见错误。每周花 30 分钟向一张空椅子或学习伙伴重新讲解某个概念——这种“费曼技巧”能立刻揭示你是真正理解了材料，还是仅仅记住了它。

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9. Common Mistakes and How to Avoid Them | 常见错误与避免方法

Year 10 students often lose marks in predictable ways. A frequent error is confusing the nature of accounts: treating a liability as an asset or an expense as income. For example, ‘rent received’ is income, not an expense, even though ‘rent paid’ is an expense. Another mistake is forgetting to balance off ledger accounts at the end of a period, or incorrectly carrying down balances. In income statements, many students place carriage inwards in the wrong section—it should be added to purchases in the cost of sales calculation, while carriage outwards is a selling expense. Timed practice with immediate correction eliminates these errors.

Year 10 学生常以可预测的方式丢分。一个常见错误是混淆账户的性质：将负债当资产，或将费用当收入。例如，“租金收入”是收入，不是费用，尽管“租金支出”是费用。另一个错误是期末忘记结平分类账账户，或者错误地将余额结转下期。在利润表中，许多学生将进货运费放错了位置——它应该加在销售成本计算中的购货上，而销货运费是销售费用。限时练习并立即纠正，能消除这些错误。

Keep a ‘mistake tracker’ divided into three columns: Error type, Correct concept, and Reminder catchphrase. For example: ‘Trial balance doesn’t balance, but I assumed it was okay’ → ‘A trial balance must always balance; if not, check suspense account and ledger arithmetic’ → ‘If TB off, hunt for transposition errors (e.g., 54 written as 45).’ By reviewing this tracker before each practice session, you prime your brain to avoid repeating the same slip-ups.

准备一个“错误追踪表”，分为三栏：错误类型，正确概念，以及提醒短句。例如：“试算平衡表不平，我却以为没问题” → “试算平衡表必须平衡；如不平，检查暂记账户和分类账算术” → “试算表不平，查找数字颠倒错误（如 54 写成 45）。”每次练习前回顾这份追踪表，你就能让大脑做好准备，避免重蹈覆辙。

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10. Building a Study Timetable | 制定学习时间表

A consistent study timetable is a resource in itself. A well-designed Year 10 accounting timetable allocates 3-4 sessions per week, each about 45-60 minutes, always mixing new content with review. For instance, Monday: new topic (depreciation methods) with textbook reading and note-making; Wednesday: practice questions from workbook; Friday: past paper topic questions and error analysis; Sunday: flashcard review and concept map update. This spaced practice is proven to double long-term retention compared to cramming.

一份持续的学习时间表本身就是一种资源。一份设计良好的 Year 10 会计时间表每周安排 3-4 次学习，每次约 45-60 分钟，每次都将新内容与复习相结合。例如，周一：新主题（折旧方法），搭配教材阅读和笔记；周三：练习册习题；周五：历年真题主题练习和错题分析；周日：闪卡复习和概念图更新。这种间隔练习已被证明比临时抱佛脚能加倍提高长期记忆。

Use a simple weekly planner and mark your accounting slots with a different colour. Within each slot, use the Pomodoro technique: 25 minutes of intense focus, then a 5-minute break, repeating twice. After each session, rate your focus out of 10 and write one sentence about what went well. Over a month, you will see patterns in your productivity. Adjust the timetable accordingly—if you consistently score low on Friday evenings, move that session to Saturday morning. Treat your study timetable as a flexible tool, not a rigid prison.

使用一份简单的周计划表，并用不同颜色标出会计学习时段。在每个时段内，运用番茄工作法：25 分钟高度专注，然后 5 分钟休息，如此重复两次。每次学习结束后，给自己专注度打分（满分 10 分），并写一句话总结哪里做得好。一个月后，你就会看到自己的效率规律。相应调整时间表——如果你周五晚上的得分总是很低，就把那个时段移到周六早晨。把你的学习时间表当作灵活的工具，而不是僵化的牢笼。

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11. Utilizing Teacher Resources and Peer Support | 利用教师资源与同伴支持

Your teacher is an underused resource. Beyond classroom lessons, ask for individual feedback on a practice paper or a set of ledger entries you have attempted. Teachers can pinpoint subtle errors, such as using the wrong source document or misunderstanding the difference between ‘trade discount’ (not recorded in books) and ‘cash discount’ (recorded). Schedule a 10-minute meeting with your teacher once a fortnight to go over your mistake tracker and seek clarification. Additionally, many schools provide access to Kerboodle or Cambridge Elevate digital textbooks—use these interactive features for self-assessment quizzes and virtual highlighters.

你的老师是一种被低估的资源。除课堂授课外，可以请求老师对你练习的一套试卷或一组分类账分录进行个别反馈。老师能精确指出细微错误，比如使用了错误的原始凭证，或混淆了“商业折扣”（不记账）和“现金折扣”（记账）的区别。每两周安排一次与老师的 10 分钟会面，讨论你的错题追踪表并寻求澄清。此外，许多学校提供 Kerboodle 或 Cambridge Elevate 电子版教材的访问权限——利用这些互动功能进行自我评估测验和使用虚拟荧光笔。

Form a study group of 3-4 classmates and meet every two weeks for a ‘journal battle’. Each member creates a short transaction scenario (e.g., ‘Sold goods on credit to A. Wong $800, less 10% trade discount’), then everyone writes the journal entry silently for 2 minutes. Compare answers and discuss differences. This peer teaching reinforces everyone’s understanding, and explaining an error to a friend cements the correct concept in your own mind. Use a shared Google Doc to compile a ‘frequently confused terms’ glossary with both English and Chinese explanations.

组建一个 3-4 人的学习小组，每两周进行一次“日记账对决”。每人设计一个简短的交易情景（例如，“赊销商品给 A. Wong 800 美元，减去 10% 商业折扣”），然后每人用 2 分钟默写日记账分录。对比答案并讨论差异。这种同伴教学能强化每个人的理解，而向朋友解释一个错误能在你脑中固化正确的概念。可以用共享的谷歌文档，汇编一份“易混淆术语”词汇表，并附上中英文解释。

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12. Final Exam Preparation Strategies | 考前准备策略

In the last four weeks before the examination, shift from learning new content to intensive retrieval practice. Create a ‘Power Hour’ routine: pick one past paper section each day, complete it under timed conditions, mark it, and immediately revise the questions you got wrong using targeted resources. Focus heavily on compulsory elements like the preparation of a full income statement and statement of financial position from a trial balance with adjustments—this appears in nearly every Paper 2. Also practise the communication of accounting information, as examiners award marks for clear layout and correct labels in final accounts.

在考试前最后四周，从学习新内容转向密集的提取练习。建立“强化一小时”日常：每天选做一份真题的某个部分，计时完成，批改后立即利用定向资源复习做错的题目。重点要重度练习必考项目，例如根据试算平衡表及其调整项编制完整的利润表和财务状况表——这几乎出现在每一份试卷二中。同时也要练习会计信息的沟通，因为考官会对最终报表中清晰的布局和正确的标签给予评分。

On the day before the exam, do not attempt new questions. Instead, review your condensed ‘one-page per topic’ summaries, your flashcard set, and your mistake tracker for half an hour. Then engage in a relaxing activity away from screens. Prepare your exam kit: clear pencil case, two pens, ruler, non-programmable calculator, and ensure you know the formula sheet provided—such as the net profit margin formula: (Net profit ÷ Sales) × 100%. A calm, rested mind will recall information much more effectively than a fatigued one.

考试前一天，不要尝试做新题。相反，花半小时回顾你每个主题“一页纸”总结、你的闪卡集和错题追踪表。然后进行远离屏幕的放松活动。准备好考试用具：透明铅笔盒、两只笔、尺子、非编程计算器，并确保你熟悉提供的公式表——例如净利润率公式：(净利润 ÷ 销售收入) × 100%。一个平静、休息充分的大脑比疲惫的大脑能更有效地提取信息。

Published by TutorHao | Accounting Revision Series | aleveler.com

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