學生魏玲的學習躰會

ACCA &Accounting Globalization

　　One year ago at this time, I was sitting in a college in London doing ACCA level 1 course as a beginner. Not surprisingly, I could not understand what the lecturer was talking about especially when he came across those complicated double entries which I had no idea even if I was taught in Chinese at the first time.

　　Now I am still sitting in this college. However there is one thing different： I am not only the listener, but also the active participator.

　　It is so nice to see more and more Chinese students doing ACCA. This means I have more people to communicate in my mother tough which makes my study life much more easier. It also means, aha, I have made the right decision. Nowadays, everyone knows how much you can earn if you are an ACCA qualified accountant. It is not exaggerating. Read job sectors in newspapers. Playing around with numbers really gives you good money. Everyone knows accounting is boring, however the speed of ACCA's expansion is just unbelievable. Who is making the magic here？ Isn't the money？

　　Suppose you want to study ACCA for whatever reasons. It is a good start point. But that is not enough. Are you confident in your English？ You are going to face serial really tough exams. You need not only understand the syllabus, but also be able to express yourself in proper English. In this crucial competition, no one （especially the markers） knows you are not the English speaker and of course, they will not show any sympathy on your script.

　　Sounds horrible？ There are tips. The study process is also the chance of improving the English. Read the textbook. Don't focus on new words but the content because you will always come across them, otherwise it will take you ages to finish a single page. Try to make your own notes on what you just read and get the overall picture. Always ask questions, I mean, valuable questions to lecturers. They are always happy to help.

　　If you English can cope with your study, then accounting and relevant knowledge is that you should devote most of the time on. If the lecturer has years of lecturing experience on the subject, follow him/her. It will make the study much easier. The class notes are very important which will provide you guidance on the study. The technical articles relate to individual papers are also very important. The newly written articles by the examiner sometimes are a hint on what will appear in the forthcoming exam. That are also a useful tool for you to digest what you've just done in the class.

　　Let's talk some exciting bits. It is also what I called accounting globalization.

　　According to the European legislation, till year 2005 all the listed companies in European Union must prepare its financial statements based on the International Accounting Standards （IASs）. This means there is a trend that most people anywhere in the world （expect the Americans though） will understand the format of the same set of financial statements. This is obviously fantastic news for us who are doing ACCA courses. There is no big difference between UK accounting standards and IASs since IASs is developed based on UK accounting standards. So if you can do your accounting work in UK, you can also do it in France, Italy, German,China（China also adopts IASs） and other countries（you name it） .

　　Obviously there is a potential big market for accoutant and the next thing I think you want to do is to——get the qualification！

　　魏玲，女，26嵗 沈陽人 會計本科學歷，2001年7月觝達倫敦EW.沒有申請任何免試，在學習半年語言後，現在已經完成ACCA第二部分及3.1——3.4課程，僅賸第三部分3.5——3.7三門課