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ACCA 2010 Exam Tips

www.lsjiamei.com发布时间:2009-09-10 07:14文章来源:未知投稿给我们

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    最新网上正规赌博平台:ACCA 2010 Exam Tips,经查实,该工作人员是临时工。以被辞退处理滴滴乱得很,可是人家后台硬!嗯嗯!原因是多方面的!反正还要多进步也是各方面,在其他场合可以来这个玩笑,在这说这些,丢人这一楼和28楼是一个人吗,还是双胞胎。太特么奇葩了蠢成这样还没明白难道以色列没有核武器。。

    F5 Performance Management
    􀀹 Costing system
    --- Throughput Accounting/ Activity-based costing
    􀀹 Decision-making
    --- Relevant costing / pricing
    􀀹 Budgeting
    ---Flexible budget for variance analysis
    􀀹 Standard Costing
    ---Further variance material mix & yield variance & reconciliation
    & performance measurement
    􀀹 Performance measurement
    ---Non-financial indicators
    F6 Taxation (CHN)
    􀀹 EIT
    􀀹 IIT
    􀀹 VAT / CT / CD / BT
    􀀹 BT / LAT / VAT
    􀀹 Admin
    F7 Financial Reporting
    􀀹 Consolidation
    􀀹 Published Financial Statements
    􀀹 Statement of Cash Flows and Ratio Analysis
    􀀹 Accounting Framework and Concepts
    F8 Audit and Assurance
    􀀹 Communications between the auditor and client including the
    purpose and content of the engagement letter
    􀀹 The control objectives and control activities used in the sales and
    purchases systems
    􀀹 The application of substantive procedures to gather sufficient,
    appropriate audit evidence in relation to account balances,
    especially inventory and payables
    􀀹 The use of audit software and test data to enhance audit efficiency
    and effectiveness
    􀀹 The factors to consider when designing an audit sample and
    interpreting the results of procedures carried out on a sample basis
    􀀹 The use of analytical procedures
    􀀹 The factors to consider when placing reliance on the work of
    internal audit
    􀀹 The responsibilities of auditors in relation to going concern, fraud
    and error
    􀀹 External audit reporting
    􀀹 The responsibilities of auditors in relation to corporate governance
    F9 Financial Management
    􀀹 Working capital management
    ---debt factoring
    ---strategies: matching, aggressive, conservative
    ---hedging foreign debts / receivables
    􀀹 Investment appraisal
    ---involving risk: sensitivity analysis, probability analysis
    ---capital rationing
    ---lease or buy decision
    􀀹 Business Finance
    ---choice of debt and equity
    ---calculate and compare EPS and gearing effects
    􀀹 Valuing debts / shares

    ---dividend growth model
    ---Using P/E ration
    ---Convertible debt
    􀀹 Risk management
    ---discuss causes of exchange rate/interest rate risk
    ---discuss ways to hedge exchange rate/interest rate risk
    P1 Professional Accountant
    􀀹 Compulsory Case Study
    ---Corporate governance
    ---Role and types of directors
    ---Issue of responsibilities
    ---Meaning and limit of accountability
    ---The accountant’s role in corporate governance
    ---Agency theory and its problems, stakeholders theory (read Jan
    & Feb 08 articles)
    ---Role of institutional investors
    ---Identification and comment on weaknesses in internal control
    ---Risk identification and mitigation
    ---Ethical issues
    􀀹 Professional and Business Ethics
    ---ACCA code of ethic and its application
    ---Small questions on proper actions by the accountant
    ---Ethical theories and assumptions in the system of good
    corporate governance
    􀀹 Risk and Internal Control
    ---Detailed examination of internal control systems in specific
    industry students do not need to be experts in such industries
    but would be expected to demonstrate the ability to offer
    solutions and recommendations to weaknesses and its
    improvements in internal control.
    􀀹 Corporate Social Responsibilities and Sustainability
    ---Definition and background of CSR
    ---Company’s actions in sustainability
    ---Environmental reporting
    ---Role of institutional investors
    ---Risk in environmental audit
    P2 Corporate Reporting
    􀀹 Complex groups or disposal of subsidiaries, provisions,
    substance over form, leases, group adjustments, corporate
    governance, internal control and sustainability reporting
    􀀹 Consolidation issue based questions related to joint venture
    􀀹 Demergers and restructuring issues
    􀀹 Scenario based issue questions on key standards
    􀀹 Current issues
    P3 Business Analysis
    􀀹 Strategic management
    􀀹 Emergent planning
    􀀹 JSW models
    􀀹 BPR
    􀀹 Growth and direction method
    􀀹 Value chain and IS / IT
    􀀹 Quality concepts
    􀀹 Ratio interpretation
    􀀹 Performance management
    􀀹 Project risk management and team management

    P4 Advance Financial Management
    􀀹 NPV calculations with relevant cash flow. This could be linked
    to overseas NPV calculations applying PPP theory where
    necessary. A second part could be a discussion on a firm’s
    exposure to political, economic and regulatory risk.
    􀀹 Investment appraisal techniques question on MIRR, NPV, IRR
    and value at risk.
    􀀹 Currency hedging techniques combined with interest rate
    hedging within 1 question
    􀀹 Mergers & acquisition – valuation of target could be for a type I,
    II, or III including valuation of intangibles e.g. using Lev’s
    method. A second part of the question could be how to finance a
    merger or acquisition or on defense against a takeover.
    􀀹 Option pricing model – could be on share options or on real
    options. A second part of the question could be a calculation of
    wacc – regear and degear beta and calculate cost of debt using
    credit spread.
    􀀹 Theory question on shareholder model vs stakeholder model. A
    second part of the question could be on the various capital
    structure theories or on dividend policy.
    P5 Advance Performance Management
    􀀹 Modern management philosophy & management accounting
    system
    --- JIT, TQM
    ---Target costing, life cycle costing, ABC
    􀀹 Cost estimation & analysis + profitability analysis (income
    statement)
    ---Analysis by: Activity / Quality / Customer group
    􀀹 Planning
    ---Strategic planning. Identify critical success factors; SWOT,
    PESTEL, 5 forces; Generic strategy, Ansoff’s matrix, BCG; Gap
    analysis
    ---Budgeting. Preparation of budgeted income statement;
    Beyond budgeting; Problem in
    Budgeting
    􀀹 Decision making
    ---Strategic investment decision. NPV / IRR; Sensitivity analysis
    ---Short term decision. Pricing (with expected value, decision,
    rules – maximax, maximin, minimax regret)
    􀀹 Performance measurement
    ---Divisional performance measurement (ROI, RI, EVA)
    ---Business vs NPO
    ---Calculate financial and non financial performance indicators
    ---Balanced scorecard / Pyramid / VFM
    ---Problems in performance measurement & solutions
    􀀹 Prediction of corporate failure

    F8 Audit and Assurance
    􀀹 Fundamental principles of ethics of auditors and its relationship
    with independence.
    􀀹 Corporate governance and audit committee
    􀀹 Assessing the risk of material misstatement (also pay attention to
    materiality and analytical procedures in planning stage)
    􀀹 The control activities used in various systems (pay special
    attention to sales/purchase and suggest test of control)
    􀀹 Using substantive procedures to gather sufficient, appropriate audit
    evidence in relation to the account balances especially non current
    assets, inventory and payables (pay special attention to inventory
    count, perpetual inventory system and various audit evidence)
    􀀹 The use of computer assisted audit techniques (such as test-data)
    and application in a case question (e.g. sales and inventory)
    􀀹 Knowledge on engagement letter and management representation
    letter and audit work paper (pay attention to engagement letter and
    audit work paper)
    􀀹 The responsibilities of auditors and directors in relation to fraud
    and error (for both internal auditor and external auditor)
    􀀹 Going concern and how that affects audit reporting (pay attention
    to break up basis and going concern basis)
    􀀹 Internal and external audit and audit reporting (pay special
    attention to modified opinion including unqualified and qualified
    cases)
    P1 Professional Accountant
    􀀹 Corporate Governance
    ---Board committees
    ---Independence of NEDs
    ---Board structure
    ---Responsibility and integrity
    ---Stakeholder theory
    ---Transaction cost theory
    􀀹 Risk and internal controls
    ---Risk identification, measurement and management by means of
    sound system of control
    􀀹 Ethics
    ---Ethical theories and models
    ---Moral intensity and moral framing
    ---CSR
    ---Gray Owen Adams 7 positions
    ---Environment and sustainability
    P3 Business Analysis
    􀀹 External Analysis - PESTEL, 5 Forces
    􀀹 Financial analysis / performance / balance scorecard
    􀀹 Strategic options, Generics, Directions, Bowman's Strategy Clock.
    􀀹 Emergent strategies
    􀀹 Methods of growth - Acq v Internal development v Strategic
    Alliance (JV, License, etc.)
    􀀹 Strategy Evaluation / Appropriateness - Suitability, Acceptability,
    Feasibility
    􀀹 Organisation structures
    􀀹 Value Chain
    􀀹 IS/IT / Customer relationship management
    􀀹 BPR Methodology / Harmon's 5 stage
    􀀹 Quality issues / CMMI
    􀀹 Project Management

    更多

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