香港中文大学的Master of Accountancy项目旨在培养会计或非会计专业的学生综合应用会计知识和数据分析方法以发展商业洞察的能力，为学生提供广阔的职业发展道路。
那么跨专业或者已工作的同学，该如何通过PS表达对专业的兴趣以及突出自己与项目匹配的能力呢？
PS Sample
留学动机
Looking back on my past fifteen years out of campus, from a professional woman to a caring mother of two children, I have never bound myself to traditional expectations for women and never stopped to achieve self-fulfillment. Ten years ago, I made a brave decision to quit my hard-won job as a business director at a well-established household appliance company for motherhood when my two kids needed me most. A full-time mother as I was, I did not intend to bury myself in chores, but maintained my enthusiasm for the fascinating business world. Not only did I conduct extensive reading about business and financial management, but also I paid attention to current affairs and economic dynamics. Meanwhile, I developed my business via the WeChat platform and kept exploring innovative e-commerce modes. These experiences connected me to the changing business environment and made me realize that I have the desire and ability to acquire up-to-date knowledge and advance my career.【留学动机：作为远离职场多年的全职妈妈，为何在人生这个阶段选择深造：自我价值的追求+对商业领域持续的热情】As my children are setting out on their next stage of education, I think it is the very time for me to start a new chapter of my life from receiving advanced education.
申请者的特殊背景使得阐述其申请留学的动机成为必要。尽管是对个人心路历程进行剖析，内容也需紧扣个人相关兴趣和所作的探索，使招生官一目了然你为什么想和你为什么能成为合格的候选人。
兴趣起源
My intention of studying accountancy did not come from nowhere. In addition to the exposure to accounting practice in domestic business and international trade back in my undergraduate period, 【初次接触：本科相关课程】I gained an in-depth understanding of accounting during my work at XXX. Mainly responsible for data-driven sales, I planned sales campaigns based on budgets and costs and evaluated the business performance by analyzing operating income, receivables turnover ratio, and so forth. Gradually, I recognized the importance of financial management and data analysis to corporate operations. 【再次接触：工作期间，运用会计数据分析】In particular, when I read about how Canning FOK started from an accountant, reviewing vouchers and auditing accounts, and finally developed into Kashing LI’s right hand, providing advice for corporate strategic development, I realized the career potential in the accounting field. Driven by this, in my entrepreneurial period, I also read books such as Toward Competent CFO to acquaint me with essential qualities of practitioners. 【自主了解：从职业发展角度探索会计前景】Hence, considering my career plan, I hope to pursue systematic training in accountancy and combine my business experience to accelerate my development.
该段提纲挈领地阐述是如何发掘对会计的兴趣：会计相关技能对公司运营管理的重要性+会计行业的职业上升空间。呼应上文想要在职业道路上进一步发展，兴趣起源的落点在以管理者的视角看待该专业，也更符合申请者的背景。
能力积淀
Although my previous work was more about sales and marketing, what I have accumulated can be applied to the study of accountancy in many ways. After joining XXX, I attended the training in sales strategies and applied the know-how to practice. By formulating sales plans for different distribution channels in peak seasons and analyzing sales data after marketing campaigns, I developed an overall understanding of the constituents of the marketplace, such as manufacturers, distributors, and retailers, and the influencing factors of sales performance, which will enable me to better understand the accounting data through the business behind. More importantly, reviewing sales activities based on sales data, I could accurately find problems in different links and make corresponding adjustments. My ability to identify and solve problems was strengthened. 【技能发展：透过数据发现问题】In the following years, I served as a marketing specialist and business director. ... I compared monthly sales data of over fifty outlets in Beijing to improve sales strategies, assessed performance of salesmen and checked their commission to balance profits and costs. ... Through the four-year work, I enhanced my business acumen and communication skills. 【知识积累：对商业市场和商业各环节的认知】Also, with diverse perspectives on business, ranging from sales and marketing to management, I will be able to perceive accounting problems comprehensively.
该段通过阐述工作经历，重点突出与会计专业相适配的数据解读能力的沉淀，以及自己当前掌握的商业知识和技能如何反哺会计专业的学习及实践。
Tips: 在无直接相关经历的情况下，思考当下的积累如何运用于以后的学习也可以体现自己对专业的理解。
实践经历
My entrepreneurship also sets me apart from traditional accountancy applicants. Aware of the rapid development of WeChat in social media, I seized the opportunity to start my WeChat business. Based on my previous interactions with distributors, I visited clothing factories and secured the cooperation. At the same time, I took the features of e-commerce into consideration and adopted a new sales model, where the suppliers took charge of shipments and after-sale services while I was responsible for selling and promoting. In this way, I reduced the costs of inventory and facilitated the cash flow.
【实践1：商业模式的创新以减少库存成本、盘活现金流】This mode worked. Not only did suppliers boost their sales through online channels, but also I could focus on customers and formulate differentiated marketing methods to tap into new markets. Benefiting from this mode, I developed my sales team of 20 people. In the process, I attached great importance to data-oriented sales management. Through retailing and distribution sales data analysis, I modified product strategies, pricing strategies, and consumer relationship management strategies. For example, comparing sales data of low-priced products, I found that a price war made little difference to long-term sales growth and I thus rewarded loyal customers with gifts to drive customer retention. As for pricing, I adjusted the prices of different products in peak and slack seasons to strike a balance between profits and sales.
【实践2：数据驱动的销售管理以平衡利润和销量】Managing sales activities and operating business with the help of data contributed a lot to my marketing decisions and motivated me to delve into accounting data in a professional way, underpinning my future practice.
该段通过阐述创业经历，重点突出是如何基于对会计数据的思考来解决具体的商业问题。尽管经历和会计没有直接的关系，但在行文中点明具体的会计科目名称以体现申请者有潜力去发现解决会计数据背后暗示的商业问题，也是和该项目的培养目标不谋而合。
深造意愿
When juggling my businesses, I also joined an e-commerce distribution platform ABM to enrich my insights, where I touched upon the entire process of business operation, including inventory management, marketing, channel development, and so on. What impressed me most was the commission system of the platform. Aside from perks for distributors according to individual and team sales, ABM allocated a large sum of budgets for an incentive bonus to encourage team leaders to cultivate sales talents so as to boost overall achievements. As the business partner, I had the opportunity to benefit from this system and observe how budgets were planned and operational data were used to guide practice, from which I deeply realized the significance of accounting in regulating business and driving corporate development.
该段递进到公司管理的高度，阐述预算管理、财务规划等对公司发展的重要性，进一步引发深造意愿。
职业规划
Despite all my knowledge and skills, I am aware that I have just touched the tip of the iceberg. Hence, I desire to receive systematic training in accountancy to prepare me for my future career. After careful evaluation, I deem the Master of Accountancy program at The Chinese University of Hong Kong my ideal choice. Particularly, courses specially designed for students without accounting degrees fit into my academic interest perfectly and will lay a solid foundation in accounting for me. 【专为非会计专业学生设计的课程适配申请者的背景】Cost and Management Accounting and Financial Accounting and External Reporting will familiarize me with concepts and application of accounting... and develop my financial statements analysis ability, thereby supporting management, while Introductory Accounting Data Analytics will reinforce my capability to analyze accounting data and draw valuable insights from data. Moreover, through elective courses like Management Control Systems and Corporate Governance: A Global Perspective, I will broaden my horizons and probe into management issues. .....After graduation, I hope to serve as a financial analyst. Leveraging my accounting know-how, I will interpret financial statements and accounting data professionally, thereby identifying operation problems and offering feasible solutions. In the process, I will also learn about corporate operations and management for my long-term ambition. With my experience accumulated, I aspire to fulfill my potential to set up my own company and promote its sustainable development.
在择校原因部分结合自己的职业规划和过往经历阐明该项目对自己未来发展的帮助，也体现了自己对项目的了解。
总结
这个项目对跨专业申请者较为友好，这也意味着要从会计本专业申请者中脱颖而出，除了展现会计相关的硬实力，也可以注重体现自己的个性化特征以及可以为该项目带来的独特贡献，比如深刻的商业洞见、创新性思维等等，不断展现优势，体现如何运用专业知识。
