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ACCA考试P5科目常用考试语句归纳

来源：高顿网校 2015-07-24

　　高顿小编为各位ACCA学员整理了ACCA考试中的一些常用考试语句，希望对大家有所帮助。
P5 (could might may) 6

　　形容增长

　　1、 The turnover in B increased by 4%,whereas the turnover of A increased by 6%, which indicated A performed better than B.

　　2、 The sales have increased by 4% in B and 6% in A, which may reflect local conditions in the industry market.

　　3、 A and B have increased by 4% and 6% in profit respectively, which might be indicative of better cost control of A.

　　4、 It is worth noting that rapidly (dramatically, sharply ) growth in A…

　　5、 The overall profit has increased from 1 to 2, an increase of 100%, which may reflect that ….

　　6、 It appears that further growth in revenues will make A more profitable …..

　　7、 The statistics of ** reveal that K provided superior (significantly higher )** than H.

　　8、 It is observable that R is better performer in both absolute and relative terms.

　　形容下跌

　　9、 B did not perform as well as in 2008 with net profit falling by 10%, which indicated A…….

　　10、 The ratio in respect of A indicates a decrease from 2 times to 1times, which indicated A……

　　11、 A made loss of 10 in 2008 compared with a loss 8 in 2007, which indicated A……

　　12、 It is quite apparent from the available statistics in respect of ** that R has not been able to meet its target and K has performed much better.

　　解释下跌或者上升的原因

　　13、 It is acceptable given that K have been recently established.

　　14、 It is obviously that A is in rapid-growth phase so that it is necessary to invest in NCA.

　　15、 This is due to fact that …..

　　16、 Hence we can deduce that **, and statistics in respect of ** will reveal that

　　表明还需要其他信息

　　17、 It would be extremely useful to have data relating to precious years (competitor information, detailed breakdown information ) in order to observes longer term trends of revenues and costs(enable a complete picture, enable a much better assessment of current recent years)

　　18、 However one needs to be mindful that we do not know the nature of complaints made by customers.

　　19、 The measurement could also be improved by use of more detailed …

　　强调因素的重要性

　　20、 Quality is the key determinant of both financial results and the level of competitiveness achieved by A.

　　21、 Quality may be viewed as strategic factor if A is to sustain and develop in the future.

　　22、 Poor performance in quality can do serious harm to business (potential losses of client, erode the reputation and goodwill of A ,will cause corporate failure in the long term) .

　　23、 Hence the importance of the adaptation of relevant performance measure relating to the issues as ….

　　24、 A assumes critical significance in government funded institution…

　　25、 A focus on financial management is fundamental to any business whether they are profit seeking or not for profit organization .

　　26、 It is important to focus on sustaining competitive advantage and profitable in the long term.

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