AICPA考試四個科目只有BEC包含寫作題，有些同學認為BEC是所有科目里比較簡單的考試，但是對于英文寫作水平有限的同學來說，BEC的寫作部分著實讓人頭疼。今天，網校老師為學員細心總結了BEC寫作部分的答題要點，快來一起看看吧~

1、考試的時候，三篇寫作題，根據官方的說法，有一篇是不算分的。

所以說，應該是有其中兩道題，每道題占整個BEC考試總分數的7.5%，然后還有一道題是沒有分數的，不過這個考試真正給寫作題判分時候拿滿分很難，但是要想拿一個不拖后腿的分數難度并不大。

2、建議的三篇作文的答題時間為60分鐘。

3、由于考試是機器判分，所以對寫作的要求并不高，機器判分時的寫作要點：

▲ 一定要注意商業郵件的格式，開頭段和結尾段一定要有，保證結構完整。基本上格式寫對、結構完整就能拿一半的分數了。

▲ 寫作時題目中的topic詞匯一定要在文章中出現，以避免被機器判為跑題

▲ 寫作時要清楚寫出表達觀點的主題句以及主體段的主題句

▲ 要盡可能避免各種語言錯誤包括拼寫、標點符號、大小寫以及縮寫錯誤

▲ 要提高文章詞匯的多樣性，盡量避免同一詞匯(除topic詞匯外)不斷重復出現

▲ 要提高文章詞匯的高級性，在平時要累積一些財務學術詞匯并學會正確的使用方法

▲ 正式考試時如果時間到了還沒有提交試卷的話，系統會自動提交，但是不建議拖到倒計時一秒讓系統幫您交卷。

4、建議的一般答題結構：

第一段：引言段

第二段：解釋題干中的專業概念等。

第三段：具體闡述題干中需要解答的問題。

第四段：結尾段（套模板）

5、關于機器判分轉為人工判分：

首先作文會先由機器判分，如果倒計時在75分左右（一般是73-76），作文改為人工判分。倒計時得分為機器判分和人工判分的平均值。所以建議同學盡量不要考到這個分數范圍，人工判分對非英語母語考生會比較吃虧。

6、關于simulation的具體介紹，歡迎同學觀看BEC高清網絡課程基礎班的第一個視頻。

【試題示例】

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.

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