在ACCA考试中，越到后面的高阶课程，对于知识的灵活运用能力要求越高。在ACCA学习中，尤其在P阶段考试中，要特别注重理论与实际相结合，不要单纯的死背定义，概念，准则内容，要做到灵活全面的学习，要会合理的通过数据去分析案例。对于重点内容，要在脑中建立整体构架，要求对知识体系有全面的把握和清晰的了解，这样才能在审题和做题过程中，保证逻辑清晰，避免出现缺少步骤丢分的情况。
以制作Statement of Financial Position 步骤为例，我们可以通过自己做题或者老师上课所讲内容做出如下步骤图，这样做题时也可以避免缺少步骤，起到事半功倍的效果。
Step1:
Group Structure
Step2:
Individual Adjustment for Sub
Step3:
Net Asset Preparation
(OSE, RE, OCE and Fair Value Adjustment)
Inter Company Trading (URP Adjustment)
Setp4:
Goodwill
Proportion Method
Full Method
Impairment
Step5:
NCI
Proportion Method
Full Method
Impairment
Step6:
Associated/JV (Equity Method)
Step7:
Individual Adjustment (Acquirer)
Balance Sheet and P&L (RE)
Balance Sheet and Equity (OCE)
Step8:
Group RE
Acquirer’s RE balance at Reporting Date
Sub Post Acquisition Profit Sharing (Controlled)
Association Post Acquisition Profit Sharing
Individual Adjustment for Acquirer (P&L related)
Step9:
Group OCE
Acquirer’s OCE balance at Reporting Date
Sub Post Acquisition OCE sharing (Controlled)
Individual Adjustment for Acquirer (Equity Related)
Step10:
Consolidation
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