2019年USCPA考试BEC写作题答题技巧

2019年美国注册会计师考试正在火热进行中，不少准备参加BEC考试的学员都比较关注写作题的北开方法以及答题技巧，网校USCPA教学老师根据多年教学经验及往期优秀学员分享，总结了BEC写作部分答题要点，有需要的同学快来看一下吧：

1、考试的时候，三篇写作题，根据官方的说法，有一篇是不算分的，所以说，应该是有其中两道题，每道题占整个BEC考试总分数的7.5%，然后还有一道题是没有分数的，不过这个考试真正给写作题判分时候拿满分很难，但是要想拿一个不拖后腿的分数难度并不大。

2、建议的三篇作文的答题时间为60分钟。

3、由于考试是机器判分，所以对写作的要求并不高，机器判分时的写作要点：

² 一定要注意商业邮件的格式，开头段和结尾段一定要有，保证结构完整。基本上格式写对、结构完整就能拿一半的分数了。

² 写作时题目中的topic词汇一定要在文章中出现，以避免被机器判为跑题。

² 写作时要清楚写出表达观点的主题句以及主体段的主题句。

² 要尽可能避免各种语言错误包括拼写、标点符号、大小写以及缩写错误。

² 要提高文章词汇的多样性，尽量避免同一词汇(除topic词汇外)不断重复出现。

² 要提高文章词汇的高级性，在平时要累积一些财务学术词汇并学会正确的使用方法。

² 正式考试时如果时间到了还没有提交试卷的话，系统会自动提交，但是不建议拖到倒计时一秒让系统帮您交卷。

4、建议的一般答题结构：

第一段：引言段

第二段：解释题干中的专业概念等。

第三段：具体阐述题干中需要解答的问题。

第四段：结尾段（套模板）。

5、关于BEC考试机器判分转为人工判分：

首先作文会先由机器判分，如果倒计时在75分左右（一般是73-76），作文改为人工判分。倒计时得分为机器判分和人工判分的平均值。所以建议同学尽量不要考到这个分数范围，人工判分对非英语母语考生会比较吃亏。

6、关于simulation的具体介绍，欢迎同学看BEC高清网络课程基础班的第一个视频。

【试题示例】

I understand that for the first time, our company is considering the implementation of flexible budgeting for the upcoming fiscal year. I think this will serve us very well going forward, as it represents an improved approach to understanding the variances that naturally result when actual performance differs from our budgeted projections.

The key attribute of the flexible budget is that by using actual volume totals, the flexible budget provides an expected cost structure and bottom-line result based on an adjusted volume figure that differs from the original master budget. Put another way, if everything was exactly in line with what we budgeted except for volume, how would that have changed our overall costs and bottom line? From here, we compare the "flexible budget" output to actual results for both revenues and costs in order to determine the impact of variances outside of pure volume differences. As with the implementation of any new methodology, it is important to understand the advantages and disadvantages of moving forward.

There are advantages to using flexible budgeting. Flexible budgeting allows us to look at different volume levels in order to determine where we may have achieved cost efficiencies and inefficiencies. We can also use flexible budgeting to forecast bottom-line profits or losses based solely on selling more or fewer units than the master budget predicts.

However, volume alone is not enough to explain variances between budgets and actuals. Flexible budgeting facilitates variance analysis by isolating per-unit revenue, per-unit variable costs, and overall fixed costs from volume for comparisons between actuals and budgets.

Flexible budgeting does have disadvantages. Per-unit revenues, per-unit variable costs, and fixed costs are required to utilize flexible budgeting and, as such, the accuracy of these numbers from a budgeting standpoint is critical. Also assessing the relevant range is extremely important because within this range, cost behaviors are expected to hold true; outside of this range, standards per unit and fixed costs may vary dramatically.

I am excited that we are considering this path as a potential budgeting methodology in the future. If you have any questions regarding the information I have provided here, I am happy to meet with you to further discuss this approach.

希望广大考生根据自己的实际情况合理安排学习计划，实现高效备考，顺利拿下2019年USCPA考试！

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2019年正保会计网校U.S.CPA考试辅导正在热招