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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):
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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

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factor)
nLinear programming: optimal solution by graphical methods or simultaneous equation

F3 Financial accounting(INT) – FA 财务 会计 (国际


财务会计 国际)
Multiple choice questions cover entire syllabus, focus include:
nBasic double entry
nNon-current assets depreciation, disposal, revaluation
nAccrual and prepayment
nBad and doubtful debts / receivables expenses
nAccounting cycle
nSuspense account
nBank reconciliation
nAccounting theory
nPartnership account
nIncomplete records
nLimited company
nStatement of Cash flow
F4Corporate and business law(CHN)-CL公司法与商法
公司法与商法(中

国法)
nCourt structures
-Explain the structure and operation of the courts and tribunals systems.
-Explain the jurisdiction of the courts in dealing with civil and commercial cases
nOffer and acceptance
-Explain the term of the offer and acceptance;
-State the conditions to be met for an effective acceptance and an effective offer
nContract breach
-Legal remedies for breach of contract
-Legal obligation for breach of contract
nEmployees v independent contractors
-the definition of the Employees;
-the definition of the independent contractors;
-The difference of the relationship between Employees and the Employer and the relationship
between independent contractors and the Company.
nAgency relationships
-Explain the term of the Agency Contract;
-Legal relationship between agent and the principle
nDirectors duties
-Explain the role of directors in the operation of a company.
-Explain the duties that directors owe to their companies.
nInsolvency
-Acceptance of the application for bankruptcy
-Bankruptcy administrator and functions of administrators
-Debtor’s assets
-Bankruptcy expenses and community liabilities
-Declaration of the creditor’s right

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F5 Performance management-PM 绩效管理


Question1:
Activity-based costing, activity-based budgeting and ABC variances
nABC calculation, cost driver, compare with absorption costing
nBenefits of activity-based costing (ABB)
nABC variance calculation
Question2:
Linear programming
nOptimal mix solution by graphical method or simultaneous equation
nShadow price
nHow many resources need to be acquired?
Question3:
Budgeting
nQuantitative analysis including linear regression, time series or learning curve.
nBudget preparation
nBudgeting behavior aspects
Question4:
Standard costing and variance analysis
nNormal variances calculation and causes
nPlanning and operational variances, implications and benefits.
nPerformance measurement by analyzing variances
Question5:
Performance management
nFinancial performance and non-financial performance management
nDivisional performance management and transfer pricing
nPerformance management on not-for-profit organizations.
F6 Taxation (UK)-税法
税法(英国
英国法法)
1. Income tax
nTrading profit (adjustment, capital allowances)
nEmployment benefit (P11D)
nProperty income
nIncome tax payable
2. National insurance contributions
3.Capital gains tax
nSpecial rule (chattels and wasting assets, part disposal, destroyed or damaged assets)
nShares and securities
nTax relief (Entrepreneurs’ relief, Gift relief)
nCGT liability
4.Corporation tax
nPCTCT
nGroups/Overseas issues
nLosses
nCT payable
5.VAT
nAdministration and calculation
6.Tax administration

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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

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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

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Calculation - Consolidated Statement of financial position or Consolidated comprehensive


income, comprehensive income more important.
Theory - Non-for profit organization performance…
Question 2
Shares and share based payment schemes
Question 3
Deferred tax, provision, impairment
Question 4
Current accounting standard development, current issue and small and medium size (SME)
entity standard
P3 Business analysis-BA 商务分析
Sec A
-Porter’s diamond with international strategies
-Strategy clock (differentiation)
-Strategic options (internal, MA, alliances)
Sec B: 2 out of 3
-Project management
nProject risk
nQuality (CMMI)
-Portfolio analysis
nPublic sector portfolio matrix
nAshridge portfolio display
-Strategy development
nEmergent vs. intended
nStrategic drift
nCulture
nBSC
P4 Advanced financial management-AFM 高级财务管理
Question1:
Role and responsibility towards stakeholders: ethical issues
question2:
Advanced investment appraisal: real options and adjusted present value
Cost of capital adjusting betas for differences in gearing.
question3:
Acquisitions and mergers: valuing a company that is splitting itself up or selling off a
division.
Question4:
Corporate reconstruction: to evaluate a capital reconstruction e.g. a business that is
considering offering its creditors shares in order to enable it to survive.
Question5: Advanced risk management: foreign currency derivatives.
P5 Advanced performance management-APM高级绩效管
高级绩效管

Question1: Scope of strategic performance measures in the private sector: to draw up an
income statement or budget or to compare actual performance against a benchmark.
question2: Divisional performance and transfer pricing issues (ROI, RI, EVA or ABC)

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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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
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