📚 AS CCEA Accounting: High-Scorer's Tips & Strategies | AS CCEA 会计：学霸高分经验分享
Excelling in AS CCEA Accounting requires more than just memorising formulas - it demands a real grasp of double-entry logic, the ability to prepare financial statements accurately under time pressure, and the skill to interpret ratios for business decisions. This guide shares proven strategies from consistent high-scorers, focusing on the exact areas where students tend to lose marks and how you can turn those into your strengths. Whether you are just beginning the course or are deep into revision, these insights will help you study smarter, reduce careless errors, and approach the exam with confidence.
想在 AS CCEA 会计中取得顶尖成绩，光靠死记硬背远远不够——你需要真正理解复式记账的逻辑，能够在时间压力下准确编制财务报表，并能解读比率以支持商业决策。本文汇集了历届高分学霸反复验证过的策略，直击学生最容易丢分的环节，并告诉你如何把弱项变成强项。无论你刚开始学习这门课还是已经进入冲刺阶段，这些心得都会帮你更聪明地备考，减少粗心错误，从容步入考场。
1. Understand the CCEA Specification and Assessment Objectives | 理解CCEA大纲和评估目标
The first step to a high grade is knowing exactly what the examiners want. Download the latest CCEA AS Accounting specification and highlight every ‘Students should be able to…’ statement. These directly define the knowledge and skills that exam questions draw upon. Many students lose marks simply because they neglect less obvious requirements, such as preparing ledger accounts for specific adjustments or explaining the purpose of ratios, not just calculating them.
拿到高分的第一步是精准理解考纲要求。下载最新版 CCEA AS 会计大纲，标出所有‘学生应能够……’的陈述，这些直接界定了考题背后的知识与技能。很多学生丢分，仅仅是因为忽略了那些不太显眼的要求，例如为特定调整事项编制分类账，或者需要解释比率的目的，而不仅仅是计算。
Pay close attention to the three assessment objectives: AO1 (Knowledge and understanding), AO2 (Application), and AO3 (Analysis and evaluation). High-scoring answers always demonstrate AO3 skills - for example, when analysing profitability ratios, you must comment on trends, possible causes, and implications for the business, not just state the result. Printing out these objectives and referring to them when you do past papers helps you internalise the depth expected.
重点关注三大评估目标：AO1 知识与理解、AO2 应用、AO3 分析与评价。高分答案总是展现出了 AO3 能力——比如在分析盈利能力比率时，你必须评论其变动趋势、可能的原因以及对企业的启示，而不仅仅是给出计算结果。把评估目标打印出来，做历年真题时经常回顾，就能逐渐内化出题人所期待的答案深度。
Additionally, be aware of the format of each exam paper. In AS Unit 1, multiple-choice and short-answer questions test breadth, while the longer questions in Unit 2 require sustained focus and neat workings. Familiarity with the structure reduces anxiety and allows you to allocate time wisely.
同时要清楚每份试卷的结构。AS Unit 1 的选择题与简答题考查知识广度，Unit 2 的综合性大题则需要持续专注和整洁的解题步骤。熟悉这些格式能降低考试焦虑，帮助你合理分配答题时间。
2. Master the Core: Double-Entry Bookkeeping | 掌握核心：复式记账法
No matter how complex the question appears, it almost always comes back to double-entry. The most reliable way to build accuracy is to think in terms of debits and credits for every single transaction before you touch accounts. Create a personal drill: every time you see ‘purchased goods on credit’, immediately say ‘Debit Purchases, Credit Trade Payables’ in your mind. This habit prevents silly reversals.
无论题目看起来多复杂，最终几乎都回归到复式记账。想要准确不出错，最稳妥的方法就是在动笔之前，先在脑海中为每一笔交易确定借方和贷方。给自己定一个练习：每次看到‘赊购商品’，立刻在脑中默念‘借：购货，贷：应付账款’。这种习惯能杜绝颠倒借/贷的低级错误。
Practice writing up T-accounts neatly, with proper dates and narration. Underlining balances and clearly labelling ‘Balance c/d’ and ‘Balance b/d’ is not just neat - it earns you marks for clarity. For complex entries involving several accounts, work out the journal entries in rough first; then post them to the ledger one by one. This systematic approach is exactly what top scorers do to avoid missing a half of the entry.
练习整洁地书写 T 型账，标好日期和摘要。在余额下划线，清楚地注明‘Balance c/d’和‘Balance b/d’，这不仅显得工整，更是在为你赚取清晰度的分数。遇到涉及多个账户的复合分录，先在草稿上写出日记账分录，再逐一过入分类账。这种有条不紊的做法，正是高分考生避免只记了一半分录的秘诀。
Remember that Purchases Returns, Sales Returns, Carriage Inwards and Carriage Outwards have their own specific accounts. Confusing these with the main Purchases or Sales accounts will distort gross profit. A high-scorer’s trick is to keep a ‘cheat sheet’ of all special accounts and their normal debit/credit sides pinned above your desk until the knowledge becomes automatic.
别忘了购货退回、销货退回、购货运费和销货运费都有各自的专门账户。把这些账户误入主购货或主销货账户，会歪曲毛利数字。高分学霸的一个诀窍是，在书桌上方贴一张写有所有特殊账户及其正常借/贷方向的备忘单，直到这些知识烂熟于心。
3. Excel in Preparing Financial Statements | 精通财务报表编制
For many AS students, the income statement and statement of financial position are the highest-mark questions. Top performers never start these from empty accounts. They first gather all end-of-year adjustments on a separate workings page: accruals, prepayments, depreciation charge, irrecoverable debts (bad debts), allowance for doubtful debts, and closing inventory. Listing these before any financial statement ensures nothing is forgotten.
对众多 AS 考生而言，损益表与财务状况表是分值最高的题目。高分考生从不面对着空白账户直接开始。他们会先在一张单独的工作底稿上汇集所有年末调整：应计费用、预付款项、折旧费用、坏账、呆账备抵以及期末存货。在编制任何报表之前列出这些调整项，确保无一遗漏。
Structure your income statement with the exact headings required by CCEA: Revenue, Cost of Sales, Gross Profit, Other Income, Expenses, Profit for the year. Learn the standard formats for sole traders and for partnerships (with appropriation account). In partnerships, the appropriation section showing interest on drawings, interest on capital, salary to partners, and residual profit split is a frequent source of errors; practice these until the sequence is second nature.
按照 CCEA 要求的格式严格构建损益表标题：销货收入、销货成本、毛利、其他收益、费用、年度利润。熟记独资企业和合伙企业（含分配账户）的标准格式。在合伙企业中，显示提款利息、资本利息、合伙人薪金和剩余利润分配的分配部分往往是出错重灾区；反复练习直到这个顺序成为本能。
For the statement of financial position, separate non-current assets from current assets, and within equity show the opening capital, plus profit, less drawings, to close at the closing capital. High achievers check that the statement of financial position balances by verifying that total assets equal total equity and liabilities - a quick way to detect calculation or posting errors.
编制财务状况表时，应将非流动资产与流动资产清晰分开，在权益部分展示期初资本加上当年利润、减去提款，得出期末资本。高分考生会快速验证财务状况表是否平衡，即总资产等于总权益加负债，从而快速发现计算或过账错误。
4. Ratio Analysis: Calculation and Interpretation | 比率分析：计算与解读
CCEA exams heavily reward interpretation. When asked to comment on profitability or liquidity ratios, state the formula, plug in the figures, calculate, and immediately give a contextual sentence. For example, after computing the current ratio as 2.1:1, add ‘This is above the typical benchmark of 2:1, indicating a comfortable liquidity position, but too high a ratio might also suggest inefficient use of resources.’ The evaluation part is what pushes your answer into the highest mark band.
CCEA 考试尤其看重解读能力。当要求评论盈利能力或流动性比率时，先给出公式，再代入数字、计算结果，紧跟着写一句结合背景的评论。例如，计算出流动比率为 2.1:1 后，补充一句：‘该比率高于通常的 2:1 标准，表明流动性充裕，但比率过高也可能意味着资源利用效率不足。’这种评价性语言能将你的答案推至最高分段。
ards for every ratio on the syllabus: Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%, Mark-up = (Gross Profit ÷ Cost of Sales) × 100%, Profit for the year margin = (Profit for the year ÷ Revenue) × 100%, Return on Capital Employed = (Profit for the year ÷ Capital Employed) × 100% t Ratio = Current Assets : Current Liabilities, Liquid (Acid Test) Ratio = (Current Assets – urchases) × 365, Inventory Turnover = Cost of Sales ÷ Average Inventory. Know when to use closing inventory or average inventory based on data provided.
为大纲中每一个比率制作记忆卡片：毛利率 = (毛利 ÷ 营业收入) × 100%，成本加成率 = (毛利 ÷ 销货成本) × 100%，净利润率 = (年度利润 ÷ 营业收入) × 100%，资本运用回报率 = (年度利润 ÷ 运用资本) × 100%，流动比率 = 流动资产 : 流动负债，速动比率 = (流动资产 – 存货) : 流动负债，应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365，应付账款周转天数 = (应付账款 ÷ 赊购成本) × 365，存货周转率 = 销货成本 ÷ 平均存货。根据给定数据，要清楚何时使用期末存货，何时使用平均存货。
Top scorers also know how ratios interconnect - for example, the relationship between mark-up and gross profit margin. If mark-up is 25%, gross profit margin is 20%. Being able to calculate one from the other is often tested in incomplete records questions and adds depth to analysis.
高分学霸还清楚各比率间的内在联系，比如成本加成率与毛利率的关系。若加成率为 25%，则毛利率为 20%。能够从其中一个推算出另一个，这种能力常在 incomplete records 题目中考查，并能增加分析的深度。
5. Control Accounts and Bank Reconciliation | 控制账户与银行对账
Sales ledger control and purchases ledger control accounts are a fundamental check on the accuracy of personal ledgers. Students often get confused about which items go on the debit side and which on the credit. A high-scorer’s approach is to remember that the control account mirrors the total of the individual ledger accounts. For the sales ledger control account: debit total (opening balances + credit sales) is reduced by receipts, sales returns, and discounts allowed (credit side). Any irrecoverable debts settled are also credited.
销货分类账控制账户与进货分类账控制账户是对个人分类账准确性的基本核查。学生常混淆哪些项目记借方、哪些记贷方。高分学霸的做法是记住：控制账户是各个明细账合计的镜像。对销货分类账控制账户来说，借方总额（期初余额 + 赊销）由收款、销售退回和销货折扣（贷方）来抵减。任何已核销的坏账也记在贷方。
When reconciling the bank statement balance with the cash book balance, begin by ticking off matching items. Then systematically adjust the cash book for bank charges, direct debits, standing orders, bank interest, and dishonoured cheques not yet recorded. Next, update the bank statement balance for unpresented cheques (subtract) and outstanding deposits (add). This methodical framework prevents the panic that leads to mixing up the two sides.
在调节银行对账单余额与现金日记账余额时，先核对相符项目并打钩。然后，有条理地将银行手续费、直接借记、定期付款、银行利息和尚未记录的拒付支票等项目调整进现金日记账。接着，对银行对账单余额减去未兑现支票、加上在途存款。这一系统化框架能避免因紧张而混淆两方。
Remember that in CCEA, you may be presented with either starting from cash book balance to arrive at updated cash book balance and then to statement balance, or the other way around. Practice both directions and always label your final figure as ‘balance as per bank statement’ or 'updated cash book balance' as per question requirement.
记住，在 CCEA 考试中，可能会要求你从现金日记账余额出发得到调整后的现金日记账余额再调节至对账单余额，也可能是相反方向。两个方向都要练习，并始终按照题目要求将最终数字标注为‘银行对账单余额’或‘调整后现金日记账余额’。
6. Inventory Valuation Methods | 存货计价方法
The AS syllabus focuses on FIFO (first-in, first-out) and AVCO (average cost) methods. Although IFRS does not allow LIFO, understanding the impact of different methods on profit and inventory valuation is essential. Under rising prices, FIFO produces higher closing inventory value and higher profit; AVCO smooths out price fluctuations. You must be able to calculate the cost of closing inventory and cost of sales using both methods from a stock card with receipts and issues.
AS 大纲重点考查先进先出法和平均成本法。尽管国际财务报告准则不允许后进先出法，但理解不同计价方法对利润和存货价值的影响依然重要。在物价上涨时，先进先出法会产生较高的期末存货价值和较高利润；平均成本法则能平滑价格波动。你必须会利用包含收货和发货记录的存货卡片，分别用两种方法计算期末存货成本和销货成本。
In continuous (perpetual) inventory systems, a new average cost is computed after every purchase. This can be time-consuming manually, so practice the calculation step by step: (total cost of inventory held ÷ total units held) after each purchase. Many students lose accuracy by rounding intermediate figures too early - keep values to two decimal places throughout the card to avoid cumulative rounding errors.
在永续盘存制下，每次购货后都要重新计算平均成本。手算较为费时，所以要逐步练习：每次购货后，(现有存货总成本 ÷ 现有存货总数量)。许多学生因过早对中间结果取整而影响准确性——在整张卡片中都保留两位小数，以避免累积性的取整误差。
For the final examination, be aware that inventory is valued at the lower of cost and net realisable value (NRV). If NRV of an item falls below cost, you must write down the inventory. This adjustment affects cost of sales and profit. Top scorers always check for any indication of damaged or obsolete stock in the additional information.
考试还要注意，存货按成本与可变现净值孰低计价。若某项目可变现净值低于成本，就必须计提存货跌价，这一调整会影响销货成本和利润。高分学霸总是会检查附加信息中是否有存货损毁或过时的迹象。
7. Depreciation of Non-Current Assets | 非流动资产折旧
eciation is tested in almost every AS paper. The two main methods are straight-line: (Cost – Residual Value) ÷ Useful Life, and reducing balance: Net Book Value × Depreciation Rate %. Ensure you know how to calculate a full year' ar. CCEA often provides the acquisition date, so depreciation must be pro-rated by months.
几乎每份 AS 考卷都会考查折旧。两种主要方法是直线法：(成本 – 残值) ÷ 使用年限，以及余额递减法：账面净值 × 折旧率%。要确保掌握如何计算全年折旧，更要紧的是，当资产在会计年度中间购入或出售时，如何进行分摊。CCEA 常提供资产购入日期，因此折旧必须按月比例计算。
When an asset is disposed of, open a disposal account. Transfer the asset’s cost (debit disposal, credit asset account) and its accumulated depreciation (debit accumulated depreciation, credit disposal). The sale proceeds are credited to the disposal account. The balancing figure represents profit or loss on disposal, which is then transferred to the income statement. Omitting the transfer of accumulated depreciation is a common mistake that completely misstates the profit on disposal.
处置资产时，要开设处置账户。将资产成本（借：处置，贷：资产账户）和累计折旧（借：累计折旧，贷：处置）转出。出售收入贷记处置账户。平衡差额即为处置损益，随后结转至损益表。漏记累计折旧的转出是常见错误，会完全歪曲处置损益。
Top-scoring students create a fixed asset register in memory: listing details of each asset, including date of purchase, cost, depreciation method, rate, and accumulated depreciation to date. This mental register helps to quickly answer questions on part-exchange or multiple asset disposals without getting lost in the numbers.
高分考生脑中会建立一个固定资产登记簿：列出每项资产的购入日期、成本、折旧方法、折旧率和截至目前的累计折旧。这个脑内登记簿能在应对以旧换新或多个资产处置的题目时，迅速理清头绪，不被数字淹没。
8. Correction of Errors and Suspense Accounts | 错误更正与暂记账户
Errors and suspense accounts questions test your core understanding of double-entry. Errors that do not affect the trial balance (omission, commission, principle, original entry, complete reversal) require journal entries for correction. Those that cause a trial balance imbalance create a suspense account. To correct an error that put the trial balance out, you must pass a journal entry that involves the suspense account to systematically eliminate the difference.
错误与暂记账户的题目考的是你对复式记账核心原理的理解。不影响试算表平衡的错误（漏记、记错账户、原则性错误、原始分录错误、完全颠倒）需要日记账更正。导致试算表不平衡的错误则会形成暂记账户。要更正一个引起试算表失衡的错误，必须编制一笔涉及暂记账户的日记账分录，将差额系统性地消除。
Start by identifying what has been done incorrectly and what should have been done. For instance, if a payment for repairs of £280 was debited to the motor vehicles account, the correction is: Debit Repairs £280, Credit Motor Vehicles £280. No suspense account is involved. If an item was posted only on one side, the suspense account will be the opposite entry. This logical step-by-step analysis is the hallmark of a grade A candidate.
首先要确认有哪些错误的账务处理已经发生，以及正确的处理应当是怎样的。例如，一笔维修费 280 英镑被误记入机动车辆账户借方的更正为：借：修理费 280 英镑，贷：机动车辆 280 英镑，无需牵涉暂记账户。若某笔交易只过入了一侧，那么补记的另一方就是暂记账户。这种一步一步的逻辑分析，是 A 等生最显著的特征。
After correcting all errors and clearing the suspense account, redraft the statement of profit or loss to show the corrected profit figure. Many marks are allocated to the corrected profit calculation. Keep a neat, well-labelled working page showing the original profit, list each error's effect (increase or decrease), and arrive at the final figure. This allows an examiner to award method marks even if an arithmetic mistake occurs.
更正完所有错误、暂记账户结清后，要重新编制损益表以展示更正后的利润数字。大量分值都分配给了更正利润的计算。保持一张整洁、标注清楚的工作底稿，列明原利润、逐项说明每个错误的影响（增加或减少），得出最终数字。这样可以确保即使计算有误，考官也能给步骤分。
9. Partnership Accounts Basics | 合伙企业会计基础
CCEA AS covers partnerships, building on sole trader knowledge. Key additional elements are the partnership agreement and the appropriation account. The appropriation of profit follows a strict hierarchy: first deduct interest on drawings (added to profit), then allocate interest on capital and partner salaries, and finally split the residual profit in the agreed ratio. Reversing this order will produce an incorrect profit share.
CCEA AS 课程涵盖合伙企业会计，建立在独资企业知识之上。关键的额外要素是合伙协议和利润分配账户。利润分配遵循严格的次序：首先扣除提款利息（即增加可分配利润），然后分配资本利息和合伙人薪金，最后按约定比例分割剩余利润。颠倒这个顺序将导致错误的利润分配。
When preparing partnership financial statements, the equity section on the statement of financial position shows each partner's capital account and current account separately. The current account records profit share, drawings, interest on drawings, interest on capital, and salary. High scorers use a columnar format for the current accounts to show each partner's transactions clearly, which also makes it easy to find the closing balances.
编制合伙企业财务报表时，财务状况表的权益部分应分别列示每位合伙人的资本账户和往来账户。往来账户记录利润分配、提款、提款利息、资本利息和薪金。高分考生会采用专栏格式呈现往来账户，清晰展示每位合伙人的交易，这样也便于得出期末余额。
Also be alert to changes in partnership – such as admission of a new partner or retirement – at the AS level this often requires revaluation of assets and adjustments for goodwill. Goodwill is typically adjusted through partners’ capital accounts in the old profit-sharing ratio and then may be written off. These steps look complex but become manageable if you memorise a set sequence of entries.
还要对合伙企业的变动保持警觉——如新合伙人入伙或原合伙人退伙。在 AS 层面，这通常要求对资产进行重估并调整商誉。商誉通常按原损益分配比例在合伙人资本账户中调整入账，随后可能被注销。这些步骤看起来复杂，但只要你记住一套固定的分录次序，就能很好地驾驭。
10. Effective Revision Techniques and Time Management | 高效复习技巧与时间管理
Create a revision timetable that allocates specific topics to specific days, mixing calculation-heavy topics (like partnership appropriation or bank reconciliation) with theory-based ones (like accounting concepts). This prevents mental fatigue and allows spaced repetition. Use the Pomodoro technique – 25 minutes of focused study followed by a 5-minute break – to maintain concentration during long sessions.
制定一份复习时间表，将具体的主题分配到具体的日期中，把计算密集的主题（如合伙利润分配或银行对账）与理论性主题（如会计概念）交叉安排。这样可以避免大脑疲劳，并实现间隔重复。采用番茄工作法——专注学习 25 分钟，休息 5 分钟——能在长时间复习中保持专注力。
Practice with past CCEA papers under timed conditions at least once a week. After completing a paper, spend as much time marking and analysing your mistakes as you did writing the answers. Build an ‘error log’: a notebook where you record every mistake, the correct approach, and a short note to avoid it next time. This log becomes your most valuable revision resource in the final weeks.
至少每周一次在计时条件下练习 CCEA 历年真题。完成一套试卷后，花与答题同样多的时间来批改和分析错误。创建一个‘错题日志’：一个笔记本，记录每一个错误、正确的做法，以及简短的一句提醒以便下次避免。这本日志在最后几周会成为你最珍贵的复习资料。
On the day of the exam, allocate reading time to scan all questions and annotate the ones you find straightforward (start with these to build momentum). For numerical questions, write down figures clearly in a column, not scattered across the page. If stuck on one sub-part, move on and return later – the later parts often provide hints or context that help resolve earlier difficulties.
考试当天，利用阅卷时间快速浏览所有题目，标记出你觉得简单的题目（先做这些以建立信心）。做计算题时，把数字整齐地列成竖排，不要散落在页面各处。若卡在某一小问上，先跳过，回头再做——后面的小问常常能提供线索或背景信息，帮助解决前面的困难。
11. Common Mistakes to Avoid | 常见错误及避免方法
One serious mistake is confusing revenue expenditure with capital expenditure. Treating a repair as an addition to a non-current asset overstates profit and assets. Always ask: does this cost extend the life or enhance the asset’s value? If not, it should be expensed. High scorers consciously pause at any purchase of equipment or vehicles to check the nature of the cost.
一个严重错误是将收益性支出与资本性支出混淆。将一笔维修费当作非流动资产的增量入账，会虚增利润和资产。要始终自问：这笔支出是延长了资产寿命还是提升了资产价值？如果不是，就应当费用化。高分考生会在遇到设备或车辆采购时，有意识地停顿下来，核查支出的性质。
Another frequent pitfall is misclassifying current and non-current liabilities. A bank loan repayable in three years is non-current, but the portion due within twelve months is presented as a current liability. Failure to split this out leads to incorrect liquidity ratios and misunderstandings of the business's debt structure.
另一个常见陷阱是将流动负债与非流动负债归错类别。一笔三年后到期的银行贷款属于非流动负债，但其中十二个月内应偿还的部分应列为流动负债。如果不进行这种拆分，将导致流动性比率计算错误，并曲解企业的债务结构。
n continues to cause lost marks. The formula Cost of Sales = Opening Inventory + Purchases – Purchase Returns + Carriage Inwards – ds instead of adding it can cascade into errors in gross profit and all subsequent ratios.
忘记在销货成本计算中纳入期初和期末存货，这至今仍是丢分点。销货成本 = 期初存货 + 购货 – 购货退回 + 购货运费 – 期末存货，这一公式必须烂熟于心。一个微小的失误，比如把购货运费当作减项而非加项，会连锁导致毛利乃至后续所有比率的错误。
12. Mock Exams and Final Preparation | 模拟考试与最后冲刺
About four weeks before the real exam, begin full mock exams using only CCEA past papers. Simulate real conditions strictly: no breaks, no notes, only a calculator and stationery. Time management is a skill in itself. For the structured Unit 2, note the marks available per part and allocate time proportionally; don’t spend 25 minutes on an 8-mark question at the expense of a 20-mark part later.
在大约考前四周，开始用纯 CCEA 真题进行全真模拟。严格模拟真实考试环境：不间断，不使用笔记，仅携带计算器和文具。时间管理本身就是一门技能。对于结构化的 Unit 2，要注意每个小问的分值并按比例分配时间；不要在一个 8 分的小问上耗费 25 分钟，而牺牲了后面 20 分的大题。
After each mock, perform a deep review. Identify patterns: are you consistently weak on depreciation pro-rating? Do you neglect to show workings for ratio analysis? Use the error log to target these specific gaps. High achievers often say they learned more from five carefully reviewed papers than from fifteen hurriedly attempted ones.
每场模拟后，进行深度复盘。找出规律：你是否在折旧分摊上一错再错？你是否忽略了比率分析的计算过程展示？利用错题日志对症下药。高分考生常说，从五套认真复盘过的试卷中学到的东西，远超匆匆做完十五套。
In the final 48 hours, shift from intense practice to review. Re-read your error log, recite key formulas and standard formats, and visualise the sequence of adjusting entries. Get adequate sleep; a well-rested mind is sharper and far less likely to make the simple errors that lose marks. Trust your preparation and maintain a calm, methodical mindset in the exam hall.
考前 48 小时，从高强度刷题转向知识回顾。重新翻阅你的错题日志，背诵关键公式和标准格式，并在脑中演练调整分录的次序。保证充足的睡眠；充分休息的大脑更敏锐，也更不可能犯丢分的低级错误。相信自己的准备，在考场上保持冷静、有条不紊的心态。
Published by TutorHao | Accounting Revision Series | aleveler.com
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