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ACCA串讲课程(面授和网校)及模拟考试全免费了,详情请见http://bbs.52acca.com/
thread-14605-1-1.html。
2009
2009年12月考试ACCA网络课堂价目表
年12月考试ACCA网络课堂价目表
科目 普通班
会员价 资深会员价
F1 Accountant in Business 830元 780元 点击试听
F2 Management Accounting 830元 780元 点击试听
F3 Financial Accounting 830元 780元 点击试听
F4 Corporate and Business Law(ENG) 930元 880元 点击试听
F5 Performance Management 930元 880元 点击试听
F6 Taxation(UK) 930元 880元 点击试听
F7 Financial Reporting 930元 880元 点击试听
F8 Audit and Assurance 930元 880元 点击试听
F9 Financial Management 930元 880元 点击试听
P1 Professional Accounting 1030元 980元 点击试听
P2 Corporate Reporting 1030元 980元 点击试听
P3 Business Analysis 1030元 980元
P4 Advanced Financial Management 1030元 980元
P5 Advanced Performance Management 1030元 980元
网络课堂优惠政策(所有优惠可叠加享受):
1、报名即享会员价(在财华国际原价基础上每门优惠50元),资深会员(每门优惠100
元)条件请见http://bbs.52acca.com/thread-13835-1-1.html;
2、免费寄送所报课程配套纸质讲义;
3、免费开通ICFE财务英语课程;
4、同时报读4科优惠300元,同时报读3科优惠200元,同时报读2科优惠100元;
5、所有报班学员在课程结束前不受次数限制;
6、所有报班学员不过科目,凭考试成绩单免费重修。
F2 Management accounting-MA 管理
管理会计
会计
Multiple choice questions cover:
nCost classification and cost behavior (semi-variable cost with step-fixed cost)
nMaterial: EOQ, holding cost, ordering cost and EOQ with discount
nLabor: payment calculation, 3 ratios, labor turnover
nO/H and absorption costing: apportionment, reapportionment and absorption, under or over
absorption.
nAbsorption and marginal costing: profit reconciliation
nJob and batch costing: calculate full cost of a job or a batch
nService costing: characteristics and unit cost
nProcess costing: normal loss, abnormal loss, abnormal gain, equivalent unit, FIFO and
weighted average methods.
nBudgeting: functions, procedures, production budgets and purchase budgets. Budget manual
and budget committee
nStandard costing: 13 variances and causes of variances
nCVP analysis: 8 formulas and 3 graphs
nRelevant cost: opportunity costs, relevant cost for material, labor and machine. Optimal
production solution with multiple limiting factors. (based on contribution per unit of limiting
姜 波 Geniusy Jiang
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factor)
nLinear programming: optimal solution by graphical methods or simultaneous equation
姜 波 Geniusy Jiang
52ACCA管理员 52ACCA Webmaster
手机: 186-0251-0252 QQ:45208667 Tel: 186-0251-0252 QQ: 45208667
E-mail: webmaster@52acca.com E-mail: webmaster@52acca.com
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姜 波 Geniusy Jiang
52ACCA管理员 52ACCA Webmaster
手机: 186-0251-0252 QQ:45208667 Tel: 186-0251-0252 QQ: 45208667
E-mail: webmaster@52acca.com E-mail: webmaster@52acca.com
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nPayment of tax
nPenalties and surcharges
F7 Financial Reporting (INT)-财务报告
财务报告
Question 1
Consolidation, probably Income Statement only (Partial year)
nGoodwill calculation (new method-revised IFRS 3)
nGoodwill impairment
nUnrealized profit
nNon-controlling interest (fair value measurement)
nAssociate
Question 2
Preparation of financial statements from a trial balance or draft set of accounts with 6 or 7
adjustments to make probably include
nNon-current assets
nRevenue
nFinancial instrument
nIncome tax
nSubstance issue
nEarning per share
Question 3
Probably interpretation question only. A relatively straight-forward ratio calculation for (say)
10 marks and a report interpreting the results for 15 marks
Question 4
15 marks on some minor examine topic. Framework, non-for profit organization
performance…
Question 5
Could be absolutely anything! Construction contracts would be my guess, but it could be
anything - EPS, deferred tax, contingencies, impairment and provisions…
F8 Auditing and assurance (INT)–AA审计与鉴证
审计与鉴证
Question1:
-Purchase payable (Substantive test)
-Perpetual inventory system (with CAAT)
-Control over master file (QB 75 Opinio, Pilot paper Q 1)
-Cut-off: may linked with inventory counting, purchase, refer to QB74
Question2:
-Materiality
-Review vs. audit QB 67
-Engagement letter
Question3-5:
-Ethics (Engagement risks) QB 7
-Audit finding with mgmt representation/provision
nLinked with audit opinions
nQB 37 Tourex
-Substantive analytical (linked with NFP, QB60)
-Audit evidence
姜 波 Geniusy Jiang
52ACCA管理员 52ACCA Webmaster
手机: 186-0251-0252 QQ:45208667 Tel: 186-0251-0252 QQ: 45208667
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nQB 14 Gordon
F9 Financial management-FM财务管理
财务管理
Question1:
Working capital management
nReceivable management (discount and factoring)
nElements of receivable management
novertrading vs. overcapitalization and financial ratio
question2:
Investment appraisal:
nLease or buy, compare finance lease and operating lease.
ncapital rationing by profitability index
Question3:
Source of finance:
nFinancial gearing and mix of debt and equity
nRight issues
nFinance for SME
Question4:
Cost of capital, business valuation or risk management:
nWACC, cost of debt and cost of equity
nProject-specific discount rate using CAPM, adjust beta for difference in gearing.
nBusiness valuation: P/E and dividend growth model to value equity, value of debt
nForeign exchange risk including money hedge, forward market and lead payment and other
hedging methods. Purchase power parity theory and interest rate parity theory.
P1 Professional accountant-PA 专业
专业会计师
会计师
Corporate governance
-Stakeholder theory + CSR (Pilot paper supplementary Q2)
nInstrumental vs. normative
nStakeholder mapping
-Director’s remuneration (R.C.)
nQB 6
-Board structure
nPilot paper Q 1
Internal Control risk management
-Audit committee
-Risk identification management (scenario)
-Risk audit
Ethics
-Ethical decision making (scenario)
n7 questions (refer to SA article)
-Sustainability
nTBL, environmental audit (refer to SA article)
-Professional code
nPilot paper Q3
P2 Corporate reporting (INT) -CR公司报告
公司报告
Question 1
姜 波 Geniusy Jiang
52ACCA管理员 52ACCA Webmaster
手机: 186-0251-0252 QQ:45208667 Tel: 186-0251-0252 QQ: 45208667
E-mail: webmaster@52acca.com E-mail: webmaster@52acca.com
ACCA学习网:www.52acca.com ACCA论坛:bbs.52acca.com
姜 波 Geniusy Jiang
52ACCA管理员 52ACCA Webmaster
手机: 186-0251-0252 QQ:45208667 Tel: 186-0251-0252 QQ: 45208667
E-mail: webmaster@52acca.com E-mail: webmaster@52acca.com
ACCA学习网:www.52acca.com ACCA论坛:bbs.52acca.com
Question3: Current developments and trends in management accounting: JIT and TQM
Question4: Management accounting and information systems: sources of information,
relevance of operational management accounting information
Qusetion5: Alternative views of performance measurement: to evaluate an organisation
against an established theoretical model. (The balanced scorecard, performance pyramid and
building blocks)
Question6: Performance hierarchy: linking strategic decisions to mission statements or using
models such as Ansoff’s matrix or the BCG matrix
姜 波 Geniusy Jiang
52ACCA管理员 52ACCA Webmaster
手机: 186-0251-0252 QQ:45208667 Tel: 186-0251-0252 QQ: 45208667
E-mail: webmaster@52acca.com E-mail: webmaster@52acca.com