备考ACCA之提高你的写作能力(Improve Your Writing Skills)

　　Excellent writing skills are highly valued in accountancy - and they'll also help you succee d in your ACCA exams

　　It's a given that professional accountants are comfortable with numbers， but the same should be true for writing. Clear communication skills are highly valued， especially when presenting complex financial data to a non-financial audience. And in an exam， excellent writing skills will help you answer questions more effectively， and gain the professional marks on offer.

　　Good writing reflects forethought and planning - easy to do when creating a long report， but more challenging when writing against the clock. But the underpinning method stays the same for both. Start by quickly noting down what you want to say; use an introduction to set the scene， if relevant; list points in a logical order or develop arguments systematically; then， if necessary bring everything together with a conclusion.

　　To build up your writing speed and stamina it is worth practising writing for long periods of time. With today's high level of computer use， many of us don't write for any longer than a few minutes at a time. Developing your stamina will stand you in good stead for the three-hour exams.

　　In ACCA exams， professional marks are awarded for answer clarity， format and presentation， so good writing is crucial here. In the exam， use a clear， simple style and pay attention to handwriting， spelling and grammar - careless mistakes irritate and poor legibility makes answers harder to read and mark. And in the world of work， sloppy writing can also cast doubt on overall validity - if a word is misspelt， might not a number also be wrong?
 

　　在会计职业中，良好的写作技能是非常有价值的-同时这种技能也会使你的ACCA考试获得成功。

　　众所周知职业会计师都对数字非常精通，但是对于写作也应该是相同的，良好的沟通技能非常有价值，特别是对一个不了解财务知识的听众表达复杂的财务信息的时候。同时，在考试过程中，良好的写作技能会使你的作答更加有效，获得跟多的专业分数。

　　良好的写作体现了前瞻和计划的能力-会使长篇报告的准备变的轻松，但是却因为争分夺秒而更负有挑战性。基本方法是两者坚固。快速记录下来想表达的内容，用介绍做铺垫，把重点按逻辑顺序罗列出来，建立系统性地辩论，如果需要的话，再把所有的内容汇总出一个结论。

　　加强写作速度和耐力从长远来看是很有价值的写作练习。现如今电脑使用的普及，我们很多人都长时间不写字。锻炼写作的耐力对于应对三个小时的考试是很有易的。

　　在ACCA 考试中，答案的清晰度、格式及描述都会获得专业分数，良好的好的书写在这里也是非常重要的。在考试过程中，需用清楚及简单的表达形式，并且在书写、拼读及语法上稍加注意，因为粗心引起的错误及难以辨别的字迹会使答案很难被看懂和评分。