CIMA考试计算器使用技巧

　　Technical/Application-Calculation
　　·Around 10 marks are specifically awarded for calculation.
　　·Calculations are fairly straight forward.The difficulty is to attempt them under very tight time restrictions.
　　·Weak calculation will put you at a severe disadvantage.
　　·Common calculations:Cash flow,Profits,Investment appraisal(NPV,IRR,EPS),Marginal costing,Budgeting,Variance analysis,basic financial ratios etc.
　　·Highlight limitation and assumptions for your calculations
　　Step 1–Identify the essential calculation and all the relevant numbers to include
　　·Use reading time to“collect”all relevant data
　　Step 2–Consider presentation and layout
　　·Easy for marker to follow
　　·Label all columns and rows
　　·Show your workings
　　·Work in‘000s wherever possible
　　Step 3–Do the calculations
　　·Spend a few second s performing a sense check
　　·“Is that what I was expecting?”/“Does that seems reasonable?”
　　Step 4–Analyse and interpret the result
　　·Understand exactly what it is you?ve calculated and why
　　·Stand back and view the bigger picture in terms of how issues within the unseen interrelate.